Assistance in the collection of taxes enables cross-border recovery of revenue claims through mutual agreement on procedures. Assistance in the collection of taxes authorises Contracting States to cooperate to recover revenue claims and is not restricted by Articles 1 and 2; competent authorities must mutually agree the procedures and mode of application.
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Provisions expressly mentioned in the judgment/order text.
Assistance in the collection of taxes enables cross-border recovery of revenue claims through mutual agreement on procedures.
Assistance in the collection of taxes authorises Contracting States to cooperate to recover revenue claims and is not restricted by Articles 1 and 2; competent authorities must mutually agree the procedures and mode of application.
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