Assistance for the Collection of Taxes
(1) The Contracting States undertake to afford each other aid and assistance for the notification and collection of the taxes referred to in Article 2, namely, the principal, increases, surcharges, interest, costs and fines not of a criminal character.
(2) Upon application by the competent authority of a Contracting State, notification and collection of the tax claims referred to in paragraph (1) which are payable in that State shall be undertaken by the competent authority of the other Contracting State, in accordance with the laws and regulations applicable to the notification and collection of like tax claims of the last-mentioned State. The said claims shall not be given precedence in the State applied to, and the latter shall not be required to levy execution by measures which are not authorized by the laws and regulations of the applicant State.
(3) The applications referred to in paragraph (2) shall be accompanied by an official copy of the enforceable instruments, together with an official copy of any decisions which have acquired final effect
(4) In the case of tax claims which are still subject to appeal, the competent authority of a Contracting State may, in order to safeguard the rights of that State, request the competent authority of the other Contracting State to take the conservatory measures provided by the law of the last-mentioned State; the provisions of paragraphs (1) to (3) shall apply to such measures mutatis mutandis.
(5) Article 26, paragraph (1), second sub-paragraph, shall also apply to any information furnished pursuant to this Article to the competent authorities of the State applied to.