(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 the Contracting States, a “Land” or of 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
conservancy, 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;
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.
de-ireland-2011-base | BGBl. 2011 II S. 1042 (consent law); S. 1043–1067 (agreement, protocol and joint declaration) | signed 2011-03-30 | published 2011-11-07 | Signed: 2011-03-30 | Gazette publication: 2011-11-07
Source form
Official original2011 PDF; reader from proved font-CMap-only derivative, not the original facsimile
Source scope
Original consent law, DE/EN convention, integral protocol and joint declaration; not amended/current law
Retrieved
2026-10-02
Text and language scope
Unreviewed machine transcription. Original 2011 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, indexing, deployment or publication approval. Noindex preview only; noindex is not access control. Published treaty languages: German and English. Original closing on physical page 21 declares both texts equally authoritative. Both bodies come exclusively from the original 2011 PDF. No third language, translation or cross-language paragraph alignment is inferred. English interface; legal source containers carry their own language. Source-proved reversible blank-glyph CMap correction only; no OCR, translation, wording/spacing/hyphen repair. Native spans and coordinate gaps retained; all26 original/derivative renders identical. Law, preamble, execution, signatures, integral protocol and joint declaration: /review/de-ireland-2011-base/. Source links indicate pages, not independently approved paragraph alignment.
Review status
Pending independent qualified human wording, completeness, currentness, alignment and rendering review. No human approvals.
Currentness
Original source edition; not a verified current-law consolidation. Signed at Dublin 2011-03-30; consent law 2011-11-01; gazette publication 2011-11-07. Treaty entry 2012-11-28, not application; entry notice dated 2013-02-11, published 2013-03-20. Article 32(2) general application from 2013-01-01 is qualified by tax-specific rules and transitional paragraphs 32(3)–(5). Historical original edition only. Later amending protocols signed 2014-12-03 and 2021-01-19 and a 2025 official consolidation are documented in the cached BMF article; none of their amended wording is imported here. The cache is not fresh currentness proof. This new edition does not replace the held 2025 intake or override its central audit. Later amendments, MLI effects and present-day applicability are not certified. Unreviewed machine transcription. Original 2011 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, indexing, deployment or publication approval. Noindex preview only; noindex is not access control. Historical original edition only. Later amending protocols signed 2014-12-03 and 2021-01-19 and a 2025 official consolidation are documented in the cached BMF article; none of their amended wording is imported here. The cache is not fresh currentness proof. This new edition does not replace the held 2025 intake or override its central audit. Later amendments, MLI effects and present-day applicability are not certified.
Protocols and later instruments
Historical original edition only. Later amending protocols signed 2014-12-03 and 2021-01-19 and a 2025 official consolidation are documented in the cached BMF article; none of their amended wording is imported here. The cache is not fresh currentness proof. This new edition does not replace the held 2025 intake or override its central audit. Later amendments, MLI effects and present-day applicability are not certified. Source-triage warnings: Unreviewed machine transcription. Original 2011 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, indexing, deployment or publication approval. Noindex preview only; noindex is not access control. Historical original edition only. Later amending protocols signed 2014-12-03 and 2021-01-19 and a 2025 official consolidation are documented in the cached BMF article; none of their amended wording is imported here. The cache is not fresh currentness proof. This new edition does not replace the held 2025 intake or override its central audit. Later amendments, MLI effects and present-day applicability are not certified. Known related/later instruments NOT included in this source (agent triage, not exhaustive): later-amending-protocol; signature date: 2014-12-03; limit: Cached BMF article; amendment body not incorporated; no current-law claim / later-amending-protocol; signature date: 2021-01-19; limit: Cached BMF article; amendment body not incorporated; no current-law claim / later-official-2025-consolidation; date: 2025-04-10; limit: Separate central record and held W intake preserved; no reclassification or body mixing
Text language and status
en · authentic-language-transcription · machine-transcription
Citation
BGBl. 2011 II S. 1042 (consent law); S. 1043–1067 (agreement, protocol and joint declaration)
BGBl. 2011 II S. 1042 (consent law); S. 1043–1067 (agreement, protocol and joint declaration) | de-ireland-2011-base | de-ireland-2011-base | BGBl. 2011 II S. 1042 (consent law); S. 1043–1067 (agreement, protocol and joint declaration) | signed 2011-03-30 | published 2011-11-07 | Signed: 2011-03-30 | Gazette publication: 2011-11-07 | Article 27 | en | Pending independent qualified human wording, completeness, currentness, alignment and rendering review. No human approvals. | /library/treaties/de-ireland-2011-base/en/articles/article-27/
Source, edition and limits
Source edition
de-ireland-2011-base | BGBl. 2011 II S. 1042 (consent law); S. 1043–1067 (agreement, protocol and joint declaration) | signed 2011-03-30 | published 2011-11-07 | Signed: 2011-03-30 | Gazette publication: 2011-11-07
Source form
Official original2011 PDF; reader from proved font-CMap-only derivative, not the original facsimile
Source scope
Original consent law, DE/EN convention, integral protocol and joint declaration; not amended/current law
Retrieved
2026-10-02
Text and language scope
Unreviewed machine transcription. Original 2011 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, indexing, deployment or publication approval. Noindex preview only; noindex is not access control. Published treaty languages: German and English. Original closing on physical page 21 declares both texts equally authoritative. Both bodies come exclusively from the original 2011 PDF. No third language, translation or cross-language paragraph alignment is inferred. English interface; legal source containers carry their own language. Source-proved reversible blank-glyph CMap correction only; no OCR, translation, wording/spacing/hyphen repair. Native spans and coordinate gaps retained; all26 original/derivative renders identical. Law, preamble, execution, signatures, integral protocol and joint declaration: /review/de-ireland-2011-base/. Source links indicate pages, not independently approved paragraph alignment.
Review status
Pending independent qualified human wording, completeness, currentness, alignment and rendering review. No human approvals.
Currentness
Original source edition; not a verified current-law consolidation. Signed at Dublin 2011-03-30; consent law 2011-11-01; gazette publication 2011-11-07. Treaty entry 2012-11-28, not application; entry notice dated 2013-02-11, published 2013-03-20. Article 32(2) general application from 2013-01-01 is qualified by tax-specific rules and transitional paragraphs 32(3)–(5). Historical original edition only. Later amending protocols signed 2014-12-03 and 2021-01-19 and a 2025 official consolidation are documented in the cached BMF article; none of their amended wording is imported here. The cache is not fresh currentness proof. This new edition does not replace the held 2025 intake or override its central audit. Later amendments, MLI effects and present-day applicability are not certified. Unreviewed machine transcription. Original 2011 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, indexing, deployment or publication approval. Noindex preview only; noindex is not access control. Historical original edition only. Later amending protocols signed 2014-12-03 and 2021-01-19 and a 2025 official consolidation are documented in the cached BMF article; none of their amended wording is imported here. The cache is not fresh currentness proof. This new edition does not replace the held 2025 intake or override its central audit. Later amendments, MLI effects and present-day applicability are not certified.
Protocols and later instruments
Historical original edition only. Later amending protocols signed 2014-12-03 and 2021-01-19 and a 2025 official consolidation are documented in the cached BMF article; none of their amended wording is imported here. The cache is not fresh currentness proof. This new edition does not replace the held 2025 intake or override its central audit. Later amendments, MLI effects and present-day applicability are not certified. Source-triage warnings: Unreviewed machine transcription. Original 2011 publication only, not a verified current-law consolidation. No qualified human wording, legal, alignment, indexing, deployment or publication approval. Noindex preview only; noindex is not access control. Historical original edition only. Later amending protocols signed 2014-12-03 and 2021-01-19 and a 2025 official consolidation are documented in the cached BMF article; none of their amended wording is imported here. The cache is not fresh currentness proof. This new edition does not replace the held 2025 intake or override its central audit. Later amendments, MLI effects and present-day applicability are not certified. Known related/later instruments NOT included in this source (agent triage, not exhaustive): later-amending-protocol; signature date: 2014-12-03; limit: Cached BMF article; amendment body not incorporated; no current-law claim / later-amending-protocol; signature date: 2021-01-19; limit: Cached BMF article; amendment body not incorporated; no current-law claim / later-official-2025-consolidation; date: 2025-04-10; limit: Separate central record and held W intake preserved; no reclassification or body mixing
Text language and status
en · authentic-language-transcription · machine-transcription
Citation
BGBl. 2011 II S. 1042 (consent law); S. 1043–1067 (agreement, protocol and joint declaration)
BGBl. 2011 II S. 1042 (consent law); S. 1043–1067 (agreement, protocol and joint declaration) · /library/originals/cb0eafbd040330600bb8c68e415d95c7360a5f9eebf1ddf2a25157b0705e3e7c.pdf
Disclaimers
Language switching retains matching article and paragraph identifiers. The mapping does not confirm reviewed legal or translational equivalence.
Source-page links are references, not human paragraph verification.