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Eurlex-diff-2018-06-20 en This requires the applicant authority to draw up a specific request for recovery assistance; the VAT refund and tax recovery authorities in the requested Member State must engage in special coordination to carry out this request; and the taxable person concerned who wants to contest the recovery or precautionary measures taken by the requested authorities, has to undertake this action in the requested Member State, in accordance with Articles 14(2) and 17 of Directive 2010/24/EU. EurLex-2 en Contrary to what the Commission maintains in its written observations, not without a certain contradiction with the assertion that that assessment of the concept of ‘civil and commercial matters’ under Regulation No 1393/2007 is without prejudice to jurisdiction under Regulation (EC) No 44/2001, (28) it is for the national court, not, at a stage of the proceedings when the defendant is by definition precluded from stating its view, to determine whether it has jurisdiction, but solely to determine how service of the applications on that party is to be effected.