Page:United States Statutes at Large Volume 54 Part 2.djvu/551

 54 STAT.] SWEDEN-DOUBLE TAXATION-MAR. 23, 1939 1771 collection shall be responsible to the other contracting State for the sums thus collected. In the case of applications for enforcement of taxes, revenue claims of each of the contracting States which have been finally de- termined shall be accepted for enforcement by the other con- tracting State and collected in that State in accordance with the laws applicable to the enforcement and collection of its own taxes. The State to which application is made shall not be required to enforce executory measures for which there is no provision in the law of the State making the appli- cation. The applications shall be accom- panied by such documents as are required by the laws of the State making the application to estab- lish that the taxes have been finally determined. If the revenue claim has not been finally determined the State to which application is made may, at the request of the other con- tracting State, take such measures of conservancy as are authorized by the revenue laws of the former State. Den av de avtalslutande sta- terna, som verkstailler indriv- ningen, skall gentemot den andra avtalslutande staten vara an- svarig fBr de pa dylikt satt indriv- na beloppen. Dar fraga ar om framstfillning rorande indrivning av skatter, skola sadana skatteanspr&k fran en av de avtalslutande staterna som vunnit laga kraft erkannas sAsom exigibla av den andra avtal- slutande staten och indrivas dar i enlighet med dess lagstiftning betriffande indrivning av egna skatter. Den stat, till vilken framstallningen gjorts, skall icke vara pliktig att tillgripa verk- stAllighetsatgirder, som ej aro i iverensstammelse med lagstift- ningen i den stat som gjort framstillningen. Framstiallnigarna skola atfoljas av sadana handlingar som enligt lagstiftningen i den stat som gor framstillningen erfordras for att Adagalagga att skatteanspraken vunnit laga kraft. Om skatteanspraket icke vunnit laga kraft, ma den stat, till vilken framstallning gjorts, pa anmodan av den andra staten vidtaga sa- dana atgarder for anspr&kets sa- kerstallande som overensstamma med den f6rstnamnda statens skat- telagstiftning. Article XVIII Artikel XVIII The competent authority of each of the contracting States shall be entitled to obtain, through diplomatic channels, from the com- petent authority of the other con- tracting State, particulars in con- crete cases relative to the applica- tion to citizens or to corporations or other entities of the former State, of the taxes to which the present Convention relates. With Behorig myndighet i en var av de avtalslutande staterna ar berat- tigad att a diplomatisk vag fran motsvarande myndigheti den and- ra staten erhalla upplysningar i sarskilda fall i och for taxering till i detta avtal angivna skatter av medborgare, bolag eller andra ju- ridiska personer, hemmahorande i den f6rra staten. Betraffande upp- lysningar i andra fall skall beh6rig Enforcement by one State of revenue claims of the other. Conservancy, prior to final determination of claim. Obtaining of partic. ulars as to applica- tion of taxes.

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