Assistance in the collection of taxes requires reciprocal enforcement and conservancy under domestic law, subject to public policy. Assistance in the collection of taxes allows Contracting States, at the request of a competent authority, to accept and collect or take conservatory measures in respect of another State's revenue claims - defined to include taxes, interest, penalties and collection costs - by applying the requested State's domestic enforcement and conservancy laws as if the claim were its own, while excluding judicial proceedings on the claim's existence, validity or amount and preserving public policy, domestic administrative practice, proportionality and exhaustion of reasonable measures.
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 requires reciprocal enforcement and conservancy under domestic law, subject to public policy.
Assistance in the collection of taxes allows Contracting States, at the request of a competent authority, to accept and collect or take conservatory measures in respect of another State's revenue claims - defined to include taxes, interest, penalties and collection costs - by applying the requested State's domestic enforcement and conservancy laws as if the claim were its own, while excluding judicial proceedings on the claim's existence, validity or amount and preserving public policy, domestic administrative practice, proportionality and exhaustion of reasonable measures.
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