(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 political
subdivision or local authority thereof, 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 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 col-
lection, that revenue claim shall, at the request of the competent
authority 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 conser -
vancy, as the case may be, available under its laws or admin-
istrative 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.
de-albania-2011-base | BGBl. 2011 II S. 1186 | Signed: 2010-04-06 | Gazette publication: 2011-12-08
Source form
official-publication PDF retained unchanged; reader derives from an evidenced native font-map encoding-recovery derivative, not OCR
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
German and English are supplied. The signing clause additionally identifies Albanian as authentic; Albanian is NOT present in this reader. The English text prevails in divergent interpretation of German and Albanian according to the closing clause. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-albania-2011-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2010-04-06; consent law 2011-12-05; Gazette publication 2011-12-08; treaty entry into force 2011-12-23 (retained official-article audit evidence); general application from 2012-01-01 (roster, not universal tax-specific start). Encoding-recovery method: only the source font code00 /space Unicode mapping U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyph, 278-unit advance, unchanged page content streams and 23/23 identical source/derivative page renders for this edition evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No model-generated treaty wording and no OCR.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Text language and status
en · authentic-language-transcription · machine-transcription
BGBl. 2011 II S. 1186 | de-albania-2011-base | de-albania-2011-base | BGBl. 2011 II S. 1186 | Signed: 2010-04-06 | Gazette publication: 2011-12-08 | Article 27 | en | Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed. | /library/treaties/de-albania-2011-base/en/articles/article-27/
Source, edition and limits
Source edition
de-albania-2011-base | BGBl. 2011 II S. 1186 | Signed: 2010-04-06 | Gazette publication: 2011-12-08
Source form
official-publication PDF retained unchanged; reader derives from an evidenced native font-map encoding-recovery derivative, not OCR
Source scope
original implementing law, bilingual base treaty and accompanying protocol; not a current consolidated text
Retrieved
2026-09-30
Text and language scope
German and English are supplied. The signing clause additionally identifies Albanian as authentic; Albanian is NOT present in this reader. The English text prevails in divergent interpretation of German and Albanian according to the closing clause. Unreviewed coordinate-based machine transcription of this original source edition only. Printed line breaks, hyphens and uncertain token spacing are retained, not silently corrected. Treaty preamble, closing formula, protocol and shared signatures are separate retained assets, not part of the last article. Full supplements: /review/de-albania-2011-base/. PDF page links identify pages, not verified paragraph correspondence. Signed 2010-04-06; consent law 2011-12-05; Gazette publication 2011-12-08; treaty entry into force 2011-12-23 (retained official-article audit evidence); general application from 2012-01-01 (roster, not universal tax-specific start). Encoding-recovery method: only the source font code00 /space Unicode mapping U+0007 to U+0020 changed in a separately hashed derivative. CFF blank glyph, 278-unit advance, unchanged page content streams and 23/23 identical source/derivative page renders for this edition evidence this mapping. Word regrouping is logged; every nonspace character is conserved in sequence within its physical source line. No model-generated treaty wording and no OCR.
Review status
Pending human wording, completeness, source-authority, currentness, alignment and rendering review. No legal review performed.
Currentness
Original source edition; not a verified current-law consolidation. Unknown. No current-law consolidation, effective-period determination, MLI application, or complete amendment-chain verification has been performed. Original publication year is not a current applicability date. Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Protocols and later instruments
The protocol printed with this agreement is separately preserved in source supplements; it has not been merged into treaty articles. Subsequent protocols, amendments, MLI effects, replacements and suspensions are unresolved. This is not a consolidated current-law instrument. Source-triage warnings: Bounded agent triage, no qualified wording/alignment/legal review. No exhaustive verification of all later 2026 developments. Matching digest proves retained source identity, not legal force.
Text language and status
en · authentic-language-transcription · machine-transcription