- 1
- The provisions of Article 27 shall apply accordingly to information that is relevant for carrying out the income-related regulations under the laws of the Contracting States by the tax authorities of the Contracting States concerned with the implementation, administration or enforcement of these income-related regulations. The provisions of Article 28 shall apply accordingly to assistance in the collection of amounts paid under the income-related regulations, insofar as these amounts are treated as revenue claims in respect of taxes by the Contracting State where these amounts arise in.
- 2
- Any information received under paragraph 1 of this Article in connection with Article 27 shall be used only for the purpose of determining and levying the contributions and determining and granting of the benefits under the income-related regulations as meant in paragraph 1 of this Article.
- 3
- It is understood that the income-related regulations referred to in paragraph 1, consist of regulations purporting to grant financial support by a Contracting State to individuals in respect of, for example, rental costs, cost of childcare and health care on the basis of the financial capacity of these individuals.
