TMI BlogAssistance in collection of taxesX X X X Extracts X X X X X X X X Extracts X X X X ..... de 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, 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancy 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 conservancy 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 w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xistence, validity or the amount of a revenue claim of a Contracting State shall only be brought before the courts or administrative bodies of that State. Nothing in this Article shall be construed as creating or providing any right to such proceedings before any court or administrative body of the other Contracting State. (7) Where, at any time after a request has been made by a Contracting Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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