(1) At the request of the competent authority of one Contracting State, the requested State shall, subject to the provisions of paragraph (5) and Article 33, perform collection of the tax claims of the first-mentioned State in the same way as if it were dealing with its own tax claims.

(2) Paragraph (1) shall apply only to tax claims which are the subject of a valid enforcement order in the requesting State and are not contested.

(3) In the case of tax claims in connection with the deceased or his estate, the requested State shall effect collection of such claims only up to the value of the estate or that part of the property attributed to each beneficiary of the State, depending on whether claims are to be satisfied from the estate or with respect to the beneficiaries of the estate.

(4) At the request of the competent authority of one Contracting State, the requested State shall take precautionary measures for the purpose of collecting the tax amounts, even if an appeal is being lodged against the tax claim or an enforcement order that is merely provisional or intended for precautionary purposes has been issued.

(5) Tax claims in respect of whose collection assistance is provided shall not enjoy in the requested State any right to preferential treatment that is especially granted in respect of tax-claims of that State.

(6) The requested State may agree to defer payment or payment by installments where its law or administrative practice permits in similar cases; it shall inform the requesting State thereof.

(7) The following shall be attached to the request:

• (a) a declaration that the claim concerns a tax falling within this Agreement and that it can no longer be disputed in the event of a request for collection;
• (b) if required, an official copy of the enforcement document valid in the requesting State; and
• (c) the other documents required for collection or precautionary measures.

(8) An enforcement order that is valid in the requesting State shall, where required and in accordance with the provisions in force in the requested State, be acknowledged, supplemented or replaced by an enforcement order of the requested State.