Judgment of the Court (First Chamber) of 20 January 2021.#Maksu- ja Tolliamet v Heavyinstall OÜ.#Request for a preliminary ruling from the Riigikohus.#Reference for a preliminary ruling – Directive 2010/24/EU – Article 16 – Recovery of claims relating to taxes, duties and other measures – Mutual assistance – Request for precautionary measures – Judicial decision of the applicant Member State for the purpose of implementing precautionary measures – Jurisdiction of the court of the requested Member State to assess and reassess the justification of those measures – Principles of mutual trust and of mutual recognition.#Case C-420/19.