Article 27 - Collection Assistance - Portuguese Republic

ARTICLE 27 COLLECTION ASSISTANCE 1. The Contracting States agree to provide mutual assistance and support for recovering, in accordance to the respective provisions and rules of their legislations or regulations, the taxes covered by this Convention, when these amounts are definitely due under the laws and regulations of the Contracting State seeking the assistance for such recovery. 2. The competent authorities of the Contracting States shall consult each other to decide the mode of application of this article in case they consider the rendering of assistance for collection of taxes feasible.