Article 92
Collection of contributions 1. Contributions payable to an institution of one Member State may be collected in the territory of another Member State in accordance with the administrative procedure and with the guarantees and privileges applicable to the collection of contributions payable to the corresponding institution of the latter State. 2. The procedure for the implementation of paragraph 1 shall be governed, in so far as is necessary, by the implementing Regulation referred to in Article 97 or by means of agreements between Member States. Such implementing procedure may also cover procedure for enforcing payment.