Assistance in tax collection: mutual enforcement and conservatory measures under domestic law, subject to public policy and administrative limits. Under Article 28 the competent authority of a Contracting State may request collection or conservatory measures for a 'revenue claim,' and the requested State shall accept and enforce or conserve that claim under its own tax enforcement laws as if it were its own, subject to domestic law, without granting special time-limit or priority treatment, while disputes on existence, validity or amount remain for the courts or authorities of the requesting State and assistance may be refused for conflict with domestic law, public policy, inadequate prior collection efforts, 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 tax collection: mutual enforcement and conservatory measures under domestic law, subject to public policy and administrative limits.
Under Article 28 the competent authority of a Contracting State may request collection or conservatory measures for a "revenue claim," and the requested State shall accept and enforce or conserve that claim under its own tax enforcement laws as if it were its own, subject to domestic law, without granting special time-limit or priority treatment, while disputes on existence, validity or amount remain for the courts or authorities of the requesting State and assistance may be refused for conflict with domestic law, public policy, inadequate prior collection efforts, or disproportionate administrative burden.
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