Assistance in tax collection enables reciprocal enforcement and conservancy measures under the requested State's domestic law. Assistance in the collection of taxes mandates reciprocal acceptance by a requested State of a revenue claim for collection or for measures of conservancy at the request of the competent authority of the requesting State, with collection and conservancy measures executed under the requested State's domestic laws as if the claim were its own, while disputes over existence, validity or amount remain for determination solely by the requesting State's courts or administrative bodies.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Assistance in tax collection enables reciprocal enforcement and conservancy measures under the requested State's domestic law.
Assistance in the collection of taxes mandates reciprocal acceptance by a requested State of a revenue claim for collection or for measures of conservancy at the request of the competent authority of the requesting State, with collection and conservancy measures executed under the requested State's domestic laws as if the claim were its own, while disputes over existence, validity or amount remain for determination solely by the requesting State's courts or administrative bodies.
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