(1) The Contracting States agree, to the extent permitted by their respective legislation and regulations, to lend assistance to each other in order to collect the taxes covered by this Agreement as well as interests, costs and penalties of delay pertaining to these taxes when such amounts are definitely due under the legislation and regulations of the requesting State.

(2) For this purpose, the request formulated must be accompanied by the documents required by the legislation and the regulations of the requesting State establishing that the amounts to be collected are definitely due.

(3) In the light of these documents, measures and actions of collection are taken in the requested State in accordance with the legislation and the regulations applying for the collection of its own taxes.

(4) The claim corresponding to the taxes to collect shall not be deemed as a privileged claim in the requested State.