State, have any priority applicable to that revenue claim under the laws of the other
Contracting State.
6. Proceedings with respect to the existence, validity or the amount of a revenue
claim of a Contracting State shall not be brought before the courts or administrative
bodies of the other Contracting State.
7. Where, at any time after a request has been made by a Contracting State under
paragraph 3 or 4 and before the other Contracting State has collected and remitted the
relevant revenue claim to the first-mentioned State, the relevant revenue claim ceases
to be
a) in the case of a request under paragraph 3, a revenue claim of the firstmentioned
State that is enforceable under the laws of that State and is owed by
a person who, at that time, cannot, under the laws of that State, prevent its
collection, or
b) in the case of a request under paragraph 4, a revenue claim of the firstmentioned
State in respect of which that State may, under its laws, take
measures of conservancy with a view to ensure its collection
the competent authority of the first-mentioned State shall promptly notify the
competent authority of the other State of that fact and, at the option 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 contrary to public policy (ordre public);
c) to provide assistance if the other Contracting State has not pursued all
reasonable measures of collection or conservancy, as the case may be, available
under its laws or administrative practice;
d) to provide assistance in those cases where the administrative burden for that
State is clearly disproportionate to the benefit to be derived by the other
Contracting State.