Tax Collection Assistance
(1) The Member States shall agree to lend each other assistance and support to recover, according to the rules of their respective laws or regulations, taxes of every kind and description imposed on behalf of Member States as well as extra fees, surcharges, late-payment penalties, interest, and expenses related with these taxes as long as these amounts are definitely owing in application of the laws or regulations of the Requesting State. This assistance shall not be restricted by Articles 5 and 6.
(2) The request made for this purpose must be accompanied by the documents required by the laws or regulations of the Member State to establish that the sums collected are definitely owing/due.
(3) Upon perusal of these document, the notifications and measures of recovery and collection shall take place in the Requested State in accordance with the laws or regulations applicable for the recovery and collection of its own taxes.
(4) The tax claim to be collected shall enjoy, in the Collecting State, the same guaranties and privileges as debt-claims of the same type of such State.