Artikel 7

1. Supervision, enforcement or complete application shall be refused:
(a) if the request is regarded by the requested State as likely to prejudice its sovereignty, security, the fundamentals of its legal system, or other essential interests;
(b) if the request relates to a sentence for an offence which has been judged in final instance in the requested State;
(c) if the act for which sentence has been passed is considered by the requested State as either a political offence or an offence related to a political offence, or as a purely military offence;
(d) if the penalty imposed can no longer be exacted, because of the lapse of time, under the legislation of either the requesting or the requested State;
(e) if the offender has benefited under an amnesty or a pardon in either the requesting or the requested State.
2. Supervision, enforcement or complete application may be refused:
(a) if the competent authorities in the requested State have decided not to take proceedings, or to drop proceedings already begun, in respect of the same act;
(b) if the act for which sentence has been pronounced is also the subject of proceedings in the requested State;
(c) if the sentence to which the request relates was pronounced in absentia;
(d) to the extent that the requested State deems the sentence incompatible with the principles governing the application of its own penal law, in particular, if on account of his age the offender could not have been sentenced in the requested State.
3. In the case of fiscal offences, supervision or enforcement shall be carried out, in accordance with the provisions of this Convention, only if the Contracting Parties have so decided in respect of each such offence or category of offences.