Assistance in the Collection of Tax Claims

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....s mentioned in Article 3, as well as interest, administrative penalties and costs of collection or conservancy related to such amount. 3. When a tax claim of a Contracting Party is enforceable under the laws of that Party and is owed by a person who, at that time, cannot, under the laws of that Party, prevent its collection, that tax claim shall, at the request of the competent a....

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....of that tax claim in accordance with the provisions of its laws as if the tax claim were a tax claim of that other Party even if, at the time when such measures are applied, the tax claim is not enforceable in the first-mentioned Party or is owed by a person who has a right to prevent its collection. 5. When a Contracting Party may, under its law, take interim measures of conserv....

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....ity applicable to that tax claim under the laws of the other Contracting Party. 7. Proceedings with respect to the existence, validity or the amount of a tax claim of a Contracting Party shall only be brought before the courts or administrative bodies of that Party. Nothing in this Article shall be construed as creating or providing any right to such proceedings before any court ....

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....ction, the competent authority of the first-mentioned Party shall promptly notify the competent authority of the other Party of that fact and, at the option of the other Party, the first-mentioned Party shall either suspend or withdraw its request. 9. In no case shall the provisions of this Article be construed so as to impose on a Contracting Party the obligation: a) to carry ....