Assistance in tax collection: Contracting States may collect or apply conservatory measures on another State's revenue claims under their own laws. Assistance requires Competent Authorities to accept and collect another State's revenue claim-enforceable claims are collected under the requested State's laws as if they were its own; claims eligible for conservatory measures must be subject to conservancy by the requested State under its laws even if not yet enforceable. Assistance is conditional on exhaustion of domestic recovery measures, and accepted claims do not gain special time limits or priorities. Challenges to existence, validity or amount remain for the requesting State's courts. Assistance may be refused where it conflicts with domestic law or practice, public policy, disproportionate administrative burden, or where the requesting State has not pursued reasonable measures.
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: Contracting States may collect or apply conservatory measures on another State's revenue claims under their own laws.
Assistance requires Competent Authorities to accept and collect another State's revenue claim-enforceable claims are collected under the requested State's laws as if they were its own; claims eligible for conservatory measures must be subject to conservancy by the requested State under its laws even if not yet enforceable. Assistance is conditional on exhaustion of domestic recovery measures, and accepted claims do not gain special time limits or priorities. Challenges to existence, validity or amount remain for the requesting State's courts. Assistance may be refused where it conflicts with domestic law or practice, public policy, disproportionate administrative burden, or where the requesting State has not pursued reasonable measures.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
