That other State shall take measures of conservancy in respect of that revenue claim in accordance with the provisions of its laws as if the revenue claim were a revenue claim of that other State even if, at the time when such measures are applied, the revenue claim is not enforceable in the first-mentioned State or is owed by a person who has a right to prevent its collection.
Ta druga država izvede ukrepe zavarovanja te davčne terjatve v skladu z določbami svoje zakonodaje, kot če bi bila to njena terjatev, tudi če med izvajanjem teh ukrepov ta davčna terjatev ni izterljiva v prvi državi ali če ima dolžnik pravico izterjavo preprečiti.