Assistance in the collection of taxes allows mutual collection and conservancy under the requested state's domestic law with defined limits. Assistance in the collection of taxes permits Contracting States, at the request of a competent authority, to accept and collect another State's revenue claim under the requested State's enforcement laws as if it were its own, and to apply measures of conservancy under its laws even where the claim is not enforceable in the requesting State. Accepted claims gain no special time limits or priorities; disputes on existence, validity or amount remain for the requesting State's courts; assistance may be refused for conflicts with domestic law, public policy, failure to pursue reasonable measures, or disproportionate administrative burden.
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 the collection of taxes allows mutual collection and conservancy under the requested state's domestic law with defined limits.
Assistance in the collection of taxes permits Contracting States, at the request of a competent authority, to accept and collect another State's revenue claim under the requested State's enforcement laws as if it were its own, and to apply measures of conservancy under its laws even where the claim is not enforceable in the requesting State. Accepted claims gain no special time limits or priorities; disputes on existence, validity or amount remain for the requesting State's courts; assistance may be refused for conflicts with domestic law, public policy, failure to pursue reasonable measures, or disproportionate administrative burden.
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