Tax collection assistance: mutual support in recovering finally determined revenue claims with forwarding and cost reimbursement. Contracting States agree to provide mutual collection assistance for taxes covered by the Convention, including interest, costs and civil penalties as a revenue claim. Assistance requests must include certification that the revenue claim is finally determined under the requesting State's law, meaning the State may collect and the taxpayer has no further remedies. Collected amounts are forwarded to the requesting competent authority, with possible reimbursement of agreed costs. No State is obliged to use collection measures different from those for its own taxes or to act contrary to its public policy.
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.
Tax collection assistance: mutual support in recovering finally determined revenue claims with forwarding and cost reimbursement.
Contracting States agree to provide mutual collection assistance for taxes covered by the Convention, including interest, costs and civil penalties as a revenue claim. Assistance requests must include certification that the revenue claim is finally determined under the requesting State's law, meaning the State may collect and the taxpayer has no further remedies. Collected amounts are forwarded to the requesting competent authority, with possible reimbursement of agreed costs. No State is obliged to use collection measures different from those for its own taxes or to act contrary to its public policy.
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