Assistance in the collection of taxes lets one state use its domestic enforcement rules to recover another state's tax claims. Contracting States shall accept requests to collect or to take conservatory measures in respect of foreign tax claims (including interest, penalties and collection costs) and shall enforce or secure such claims using their own domestic laws and procedures as if the claims were their own; accepted claims receive no special time limits or priority, judicial review of the foreign claim is not available in the requested State, and assistance is subject to limits including public policy, proportionality, and exhaustion of reasonable measures by the requesting State.
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 lets one state use its domestic enforcement rules to recover another state's tax claims.
Contracting States shall accept requests to collect or to take conservatory measures in respect of foreign tax claims (including interest, penalties and collection costs) and shall enforce or secure such claims using their own domestic laws and procedures as if the claims were their own; accepted claims receive no special time limits or priority, judicial review of the foreign claim is not available in the requested State, and assistance is subject to limits including public policy, proportionality, and exhaustion of reasonable measures by the requesting State.
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