Assistance in tax collection enables cross-border enforcement under domestic law, subject to public policy and proportionality limits. Contracting States shall assist in collecting revenue claims-taxes, interest, penalties and costs-by accepting requests to collect or take conservancy measures. A requested State shall enforce or conserve such claims under its domestic laws as if the claim were its own, while accepted claims do not gain time-limit or priority advantages. Disputes over existence, validity or amount are for the requesting State's forums only. Assistance may be refused or limited where measures would conflict with domestic law or practice, violate public policy, follow insufficient domestic collection effort, or impose a clearly disproportionate administrative burden.
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Provisions expressly mentioned in the judgment/order text.
Assistance in tax collection enables cross-border enforcement under domestic law, subject to public policy and proportionality limits.
Contracting States shall assist in collecting revenue claims-taxes, interest, penalties and costs-by accepting requests to collect or take conservancy measures. A requested State shall enforce or conserve such claims under its domestic laws as if the claim were its own, while accepted claims do not gain time-limit or priority advantages. Disputes over existence, validity or amount are for the requesting State's forums only. Assistance may be refused or limited where measures would conflict with domestic law or practice, violate public policy, follow insufficient domestic collection effort, or impose a clearly disproportionate administrative burden.
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