59 STAT.] FRANCE-DOUBLE TAXATION-JULY 25, 1939 the laws applicable to the enforce- ment and collection of its own taxes. The application 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 State making the application, take such meas- ures of conservancy as are author- ized by the laws of the former State for the enforcement of its own taxes. The assistance provided for in this Article shall not be accorded with respect to the citizens, cor- porations or other entities of the State to which application is made. ARTICLE 24. In no case shall the provisions of Article 22 relating to particu- lars in concrete cases, or of Article 23 relating to mutual assistance in the collection of taxes, be con- strued so as to impose upon either of the contracting States the obli- gation to carry out administrative measures at variance with the reg- ulations and practice of either con- tracting State, or to supply partic- ulars which are not procurable under the law of the State to which application is made, or that of the State making application. The State to which application is made for information or assist- ance shall comply as soon as possible with the request ad- dressed to it. Nevertheless, such State may refuse to comply with the request for reasons of public ment aux lois applicables au recouvrement de ses propres cre- ances fiscales. 1l sera joint A la demande de recouvrement susvis6e une copie de tous les documents qui sont exig6s par les lois de 1'Etat qui a adress6 la demande pour certifier que les cr6ances fiscales ont un caractere d6finitif. Si la cr6ance fiscale n'a pas un caractere d6finitif, 1'Etat requis peut, A la demande de 'Etat requ6rant, prendre les mesures conservatoires qui sont autoris6es par la legislation du premier Etat pour le recouvrement de ses propres imp6ts. L'assistance pr6vue au present Article ne sera pas accord6e en ce qui concerne les citoyens, soci6ets ou autres collectivites de 1'Etat requis. ARTICLE 24. Les stipulations de Particle 22 se rapportant aux informations visant des cas concrets, et cellos de l'article 23 se rapportant au concours et A l'assistance aux fins de recouvrer les imp6ts, ne de- vront, en aucun cas, etre inter- pretees comme imposant a Pun des Etats contractants l'obligation d'appliquer des mesures adminis- tratives contraires aux rkglements et A l'usage de Pun ou de l'autre Etat, ou de fournir des renseigne- ments qui ne peuvent etre obtenus en vertu de la legislation soit de I'Etat requis, soit de 1'Etat re- querant. L'Etat, auquel la demande de renseignements ou d'assistance sera adress6e, y repondra avec toute la promptitude possible. Cependant, 'Etat requis pourra signifier son refus pour des raisons de politique int4rieure ou si la 907
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