TMI BlogCollection AssistanceX X X X Extracts X X X X X X X X Extracts X X X X ..... 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 the revenue claim and the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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