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 first-

mentioned 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 first-

mentioned 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 admin-

istrative practice of that or of the other Contracting State;

b) to carry out measures which would be contrary to public policy (ordre pub-

lic);

c) to provide assistance if the other Contracting State has not pursued all rea-

sonable measures of collection or conservancy, as the case may be, avail-

able 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.

ARTICLE 28

MEMBERS OF DIPLOMATIC MISSIONS AND

CONSULAR POSTS

Nothing in this Convention shall affect the fiscal privileges of members of diplo-

matic missions or consular posts under the general rules of international law or under

the provisions of special agreements.

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