Assistance in tax collection: Contracting States may collect and conservatively secure each other's enforceable revenue claims under domestic law. Mutual assistance requires requested States to accept and collect enforceable revenue claims on request, applying their domestic enforcement and conservancy laws as if the claims were domestic; it permits interim asset-freezing, disallows special priority or altered limitation treatment for accepted claims, prohibits judicial review of the claim's existence or amount in the requested State, mandates notification if the claim's basis ceases, and preserves reservations where actions would conflict with domestic law, public policy, disproportionate administrative burden, or where the requesting State has not pursued reasonable domestic 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 tax collection: Contracting States may collect and conservatively secure each other's enforceable revenue claims under domestic law.
Mutual assistance requires requested States to accept and collect enforceable revenue claims on request, applying their domestic enforcement and conservancy laws as if the claims were domestic; it permits interim asset-freezing, disallows special priority or altered limitation treatment for accepted claims, prohibits judicial review of the claim's existence or amount in the requested State, mandates notification if the claim's basis ceases, and preserves reservations where actions would conflict with domestic law, public policy, disproportionate administrative burden, or where the requesting State has not pursued reasonable domestic measures.
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