Priority of foreign tax claims: they receive no special priority in the requested State even when domestic recovery procedures apply. Article 15 provides that a tax claim for which assistance in recovery is provided shall not have any special priority in the requested State over that ... Summary
Priority of foreign tax claims: they receive no special priority in the requested State even when domestic recovery procedures apply.
Article 15 provides that a tax claim for which assistance in recovery is provided shall not have any special priority in the requested State over that State's own tax claims, even when the recovery procedure used is the one applicable to the requested State's domestic tax claims.
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