Assistance in collection enables reciprocal enforcement of tax claims between Contracting States upon certification and legal compliance. The Article obliges Contracting States to assist in collecting taxes that are definitively due, allowing enforcement of finally determined tax claims by the requested State under its domestic law upon presentation of the certification required to establish finality. It permits requests for interim protective measures where claims are under appeal, conditions requests on absence of adequate assets in the requesting State, and requires prompt remission of recovered amounts to the requesting State, subject to agreed reimbursement of actual costs between competent authorities.
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 collection enables reciprocal enforcement of tax claims between Contracting States upon certification and legal compliance.
The Article obliges Contracting States to assist in collecting taxes that are definitively due, allowing enforcement of finally determined tax claims by the requested State under its domestic law upon presentation of the certification required to establish finality. It permits requests for interim protective measures where claims are under appeal, conditions requests on absence of adequate assets in the requesting State, and requires prompt remission of recovered amounts to the requesting State, subject to agreed reimbursement of actual costs between competent authorities.
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