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Article 27 - ASSISTANCE IN THE COLLECTION OF TAXES - Slovenia

Extract

..... mount. 3. When a tax 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 tax claim shall, at the request of the competent authority of the State, be accepted for purposes of collection by the competent authority of the other Contracting State. That tax claim shall be collected by that other State in accordance with the provisions of its laws applicable to the enforce .....

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Article 27 - ASSISTANCE IN THE COLLECTION OF TAXES - Slovenia

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..... ority of the other Contracting State, if requested by the competent authority of the first mentioned State, shall take measures for freezing the assets of that person in that Contracting State in accordance with the provisions of its law. 6. Notwithstanding the provisions of paragraphs 3 and 4, a tax 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 tax claim under the laws of th .....

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Article 27 - ASSISTANCE IN THE COLLECTION OF TAXES - Slovenia

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..... 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 tax 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 St .....

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Article 27 - ASSISTANCE IN THE COLLECTION OF TAXES - Slovenia

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