Assistance in tax collection permits cross-border enforcement under domestic law while preserving procedural limits and public policy exceptions. Article 27 requires mutual assistance in collecting revenue claims, defined to include taxes, interest, penalties and collection costs. A requested State shall accept enforceable claims for collection and claims subject to measures of conservancy and apply its own enforcement and conservancy laws as if the claim were its own. Accepted claims do not gain time-limit or priority benefits under the requested State's law. Challenges to existence, validity or amount lie solely with the courts or administrative bodies of the requesting State. Assistance may be refused where it conflicts with domestic law or practice, public policy, disproportionate burden, or where reasonable measures have not been pursued by the requesting State.
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 permits cross-border enforcement under domestic law while preserving procedural limits and public policy exceptions.
Article 27 requires mutual assistance in collecting revenue claims, defined to include taxes, interest, penalties and collection costs. A requested State shall accept enforceable claims for collection and claims subject to measures of conservancy and apply its own enforcement and conservancy laws as if the claim were its own. Accepted claims do not gain time-limit or priority benefits under the requested State's law. Challenges to existence, validity or amount lie solely with the courts or administrative bodies of the requesting State. Assistance may be refused where it conflicts with domestic law or practice, public policy, disproportionate burden, or where reasonable measures have not been pursued by the requesting State.
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