*ARTICLE 27

Assistance in Collection

(1) The Contracting States will provide each other with mutual official assistance in the assertion of tax claims. This official assistance is not restricted by Article 1 and 2. The responsible authorities of the Contracting States can determine in mutual agreement how to implement this Article.

(2) The term "tax claim" as used in this Article refers to an amount that is assessed on the basis of taxes of any type or designation for the accounts of the Contracting States or their regional units that are owed to the extent that the taxation does not contradict this Convention or other agreements to which the Contracting States are party, as well as any interest, financial penalties and costs of assessment or securitization.

(3) If the tax claim of a Contracting State is enforceable under the law of this State and is owed by a person who at this time cannot prevent the assessment under the laws of the State, this tax claim will be recognized on the request of the responsible authority of this State for the purposes of collection by the responsible authority of the other Contracting State. The tax claim will be collected by the other State according to the legal regulations on the enforcement and assessment of its own taxes, as if the tax claim were one of the other State for which the preconditions for a request from this other State according to this paragraph.

(4) If the tax claim of a Contracting State is a claim for which this State can, under its laws, initiate measures for securing collection, this tax claim will, at the request of the responsible authority of this State, be recognized by the responsible authorities of the other Contracting State for the purpose of initiating collection measures with respect to this tax claim as if the tax claim were a tax claim of this other State, even if the tax claim is not enforceable in the former State at the time the measures are initiated or is owed by a person who is entitled to prevent the collection.

(5) Irrespective of Paragraphs (3) and (4), a tax claim recognized by a Contracting State for the purposes of Paragraph (3) or (4) is not subject, as such, to the statutes of limitations or the regulations concerning the preferential treatment under the law of this State in this State. Furthermore a tax claim that was recognized by a Contracting State for the purposes of Paragraph (3) or (4) does not have precedence in this State that the tax claim has according to the law of this other Contracting State.

(6) Procedures in connection with the existence, the validity or the amount of the tax claim of a Contracting State cannot be initiated in the courts or administrative organs.

(7) If the tax claim in question that was submitted on the requirements of a Contracting State under Paragraph (3) or (4) and before the other Contracting State has collected tax claim and has sent it to the first State,

• (a) in the case of a request under Paragraph (3), loses its property as a tax claim for the first State, which is enforceable under the law of this State and is owed by a person who cannot prevent the collection under the law of this State, or
• (b) in the case of a request under Paragraph (4) loses its property as a tax claim for the first State, for which this sate can execute measures to secure collection under its own law, the responsible authority of the first State will communicate this to the responsible authorities of the other State immediately. At the choice of the other State, the first State will either suspend or revoke the first State.

(8) This Article is not to be interpreted as an obligation to a Contracting State,

• (a) to carry out administrative measures that deviate from the laws or administrative practice or that of the Contracting States;
• (b) carry out measures that are contrary to public order;
• (c) to render official assistance if the other Contracting State has not exhausted all appropriate measures for collection or securing the claim that are possible under its laws or its administrative practice;
• (d) to provide official assistance in case in which the administrative expenses for this State would be disproportionate to the benefit which the other Contracting State would gain from it.