(1) The Contracting States shall lend assistance to each other
in the collection of revenue claims. This assistance is not restrict-
ed by Articles 1 and 2. The competent authorities of the
Contracting States may by mutual agreement settle the mode of
application of this Article.
(2) The term “revenue claim” as used in this Article means an
amount owed in respect of taxes of every kind and description
imposed on behalf of the Contracting States and, in the case of
the Federal Republic of Germany, on behalf of its States (Länder)
or one of its political subdivisions or local authorities, insofar as
the taxation thereunder is not contrary to this Agreement or any
other instrument to which the Contracting States are parties, as
well as interest, administrative penalties and costs of collection
or conservancy related to such amount.
(3) When a revenue claim of a Contracting State is enforceable
under the laws of that State and is owed by a person who, at that
time, cannot, under the laws of that State, prevent its collection,
that revenue claim shall, at the request of the competent author-
ity of that State, be accepted for purposes of collection by the
competent authority of the other Contracting State. That revenue
claim shall be collected by that other State in accordance with
the provisions of its laws applicable to the enforcement and
collection of its own taxes as if the revenue claim were a revenue
claim of that other State.
(4) When a revenue claim of a Contracting State is a claim in
respect of which that State may, under its law, take measures of
conservancy with a view to ensure its collection, that revenue
claim shall, at the request of the competent authority of that
State, be accepted for purposes of taking measures of conser-
vancy by the competent authority of the other Contracting State.
That other State shall take measures of conservancy in respect
of that revenue claim in accordance with the provisions of its
laws as if the revenue claim were a revenue claim of that other
State even if, at the time when such measures are applied, the
revenue claim is not enforceable in the first-mentioned State or
is owed by a person who has a right to prevent its collection.
(5) Notwithstanding the provisions of paragraphs 3 and 4, a
revenue claim accepted by a Contracting State for purposes of
paragraph 3 or 4 shall not, in that State, be subject to the time
limits or accorded any priority applicable to a revenue claim
under the laws of that State by reason of its nature as such. In
addition, a revenue claim accepted by a Contracting State for the
purposes of paragraph 3 or 4 shall not, in that State, have any
priority applicable to that revenue claim under the laws of the
other Contracting State.
(6) Proceedings with respect to the existence, validity or the
amount of a revenue claim of a Contracting State shall not be
brought before the courts or administrative bodies of the other
Contracting State.
(7) Where, at any time after a request has been made by a
Contracting State under paragraph 3 or 4 and before the other
Contracting State has collected and remitted the relevant
revenue claim to the first-mentioned State, the relevant revenue
claim ceases to be
a) in the case of a request under paragraph 3, a revenue claim
of the first-mentioned State that is enforceable under the
laws of that State and is owed by a person who, at that time,
cannot, under the laws of that State, prevent its collection, or
b) in the case of a request under paragraph 4, a revenue claim
of the first-mentioned State in respect of which that State
may, under its laws, take measures of conservancy with a
view to ensure its collection
the competent authority of the first-mentioned State shall
promptly notify the competent authority of the other State of that
fact and, at the option of the other State, the first-mentioned
State shall either suspend or withdraw its request.
(8) In no case shall the provisions of this Article be construed
so as to impose on a Contracting State the obligation:
a) to carry out administrative measures at variance with the laws
and administrative practice of that or of the other Contracting
State;
b) to carry out measures which would be contrary to public
policy (ordre public);
c) to provide assistance if the other Contracting State has
not pursued all reasonable measures of collection or con -
servancy, as the case may be, available under its laws or
administrative practice;
d) to provide assistance in those cases where the administrative
burden for that State is clearly disproportionate to the benefit
to be derived by the other Contracting State;
e) to provide assistance if that State considers that the taxes
with respect to which assistance is requested are imposed
contrary to generally accepted taxation principles.