where the legitimate interests of a taxpayer are jeopardised due to the implementation of inappropriate measures for retaining tax revenue or to the failure on the part of the tax authorities to lift the measures for retaining tax revenue immediately after the taxpayer has made the tax payments within the prescribed time limit the tax authorities shall assume compensation responsibility for damages

因税收保留措施实施不当，或者在纳税人按期缴纳税款后，税务机关未立即解除税收保留措施，损害纳税人合法利益的，税务机关应当承担损害赔偿责任

以上为机器翻译结果，长、整句建议使用 人工翻译 。