TMI BlogCollection AssistanceX X X X Extracts X X X X X X X X Extracts X X X X ..... claim. 2. Request for assistance by the competent authority of a Contracting State in the collection of a revenue claim shall include a certification by such authority that, under the laws of that State, the revenue claim has been finally determined. For the purposes of this Article, a revenue claim is finally determined when a Contracting State has the right under its internal law to collect th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|