Assistance in the collection of taxes enables mutual enforcement and conservancy measures under domestic law, subject to exceptions. Article 29 authorises mutual assistance in collecting revenue claims, defined to include taxes, interest, penalties and collection costs. At the requesting competent authority's request, the requested State shall collect enforceable claims or apply measures of conservancy under its own laws as if the claim were its own, while such accepted claims receive no special time-limit or priority treatment in the requested State. Challenges to existence, validity or amount of a revenue claim lie only before the requesting State's courts or administrative bodies. Assistance is limited by domestic law, public policy, exhaustion of local remedies and proportionality of 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 enables mutual enforcement and conservancy measures under domestic law, subject to exceptions.
Article 29 authorises mutual assistance in collecting revenue claims, defined to include taxes, interest, penalties and collection costs. At the requesting competent authority's request, the requested State shall collect enforceable claims or apply measures of conservancy under its own laws as if the claim were its own, while such accepted claims receive no special time-limit or priority treatment in the requested State. Challenges to existence, validity or amount of a revenue claim lie only before the requesting State's courts or administrative bodies. Assistance is limited by domestic law, public policy, exhaustion of local remedies and proportionality of administrative burden.
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