Assistance in collection of taxes: mutual enforcement and conservancy measures under the requested State's domestic law for revenue claims. Assistance in collection permits Contracting States to accept and collect each other's revenue claims, including interest, penalties and collection costs, with the requested State applying its domestic enforcement and conservancy laws as if the claim were its own; challenges to existence, validity or amount are excluded from the requested State's courts, time-limit and priority rules of the requested State do not change by reason of acceptance, and the requested State may refuse assistance where doing so would contravene its laws, public policy, or be disproportionate or premature relative to the requesting State's own collection efforts.
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 collection of taxes: mutual enforcement and conservancy measures under the requested State's domestic law for revenue claims.
Assistance in collection permits Contracting States to accept and collect each other's revenue claims, including interest, penalties and collection costs, with the requested State applying its domestic enforcement and conservancy laws as if the claim were its own; challenges to existence, validity or amount are excluded from the requested State's courts, time-limit and priority rules of the requested State do not change by reason of acceptance, and the requested State may refuse assistance where doing so would contravene its laws, public policy, or be disproportionate or premature relative to the requesting State's own collection efforts.
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