(1) The Contracting States shall lend assistance to each
other in the collection of revenue claims. This assistance is not
restricted 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 a Contracting State, of a Land or a politi-
cal subdivision or local authority thereof, insofar as the taxation
thereunder is not contrary to this Agreement or any other instru-
ment to which the Contracting States are parties, as well as
interest, administrative penalties and costs of collection or con-
servancy related to such amount.
(3) When a revenue claim of a Contracting State is enforce-
able 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 com-
petent authority of that State, be accepted for purposes of col-
lection 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 rev-
enue 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-men-
tioned 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 Con-
tracting 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 conser-
vancy, as the case may be, available under its laws or
administrative practice;
d) to provide assistance in those cases where the administra-
tive burden for that State is clearly disproportionate to the
benefit to be derived by the other Contracting State.