Judgment_paragraph 33 · Metirato Oy, in liquidation v Suomen valtio/Verohallinto and Eesti Vabariik/Maksu- ja Tolliamet (C-695/17)

33Furthermore, Article 14 of Directive 2010/24 provides for a division of powers between the courts of the applicant Member State and the requested Member State to hear disputes concerning, on one hand, the claim, the initial instrument permitting enforcement in the applicant Member State, the uniform instrument permitting enforcement in the requested Member State or disputes concerning the validity of a notification given by a competent authority of the applicant Member State, and on the other hand, the enforcement measures taken in the requested Member State or the validity of the notification given by a competent authority of the latter.