Treaty Series Recueil des Traites - United Nations Treaty Collection

164 United Nations - Treaty Series
wherever such information is at their disposal or may be obtained under their legislation.
Such information shall be treated as confidential and shall be disclosed only
to persons statutorily concerned with the assessment and collection of taxes.
2. In no case shall paragraph 1 be so construed as to impose upon either
Contracting Party the obligation :
(a) To take administrative measures at variance with the regulations or practice of
either of the two Contracting Parties; or
(b) To supply particulars the disclosure of which cannot be required under the legislation
of either of the two Contracting Parties.
3. No information may be given which would disclose a business or professional
secret.
4. Information may be refused for reasons of public policy.
Article 20
1. Requests for recovery under the terms of article 18 shall be accompanied by:
(a) Such documents as are required, under the laws of the requesting Contracting
Party, in order to establish that the sums to be collected are finally due;
(b) A declaration by the competent authority confirming the finality of the claim-
2. Service of documents shall be effected and measures for recovery shall be
taken in the territory of the requested Contracting Party in accordance with the laws
governing the service of documents and the recovery of its own taxes. The claims to
be recovered shall not be deemed to enjoy priority in the territory of the requested
Contracting Party.
3. The requested Contracting Party shall not be obliged to apply a method of
recovery not provided for in the legislation of the requesting Contracting Party.
4. If the request for recovery is not drawn up in the language of the requested
Contracting Party, a translation shall be attached. A translation of that part of the
judgement which includes the enforceable order and of the declaration required under
paragraph 1 shall in every case be attached.
5. Costs and disbursements resulting from the execution of requests for
administrative and legal assistance shall not be reimbursable as between the Contracting
Parties.
Article 21
1. The transition from Netherlands law to German law in the areas referred to
in article 4 shall be governed by the provisions of articles 22 to 31.
No. 7404
1964