Inspection Under Article 264 of the Tax and Social Security Procedure Code: a Guarantee for the Execution of Public Receivables

Authors:

Pages: 233-243
DOI: https://doi.org/10.54664/ZHDZ3268

Abstract:

To achieve the desired repayment effect of financial obligations, the legislation provides for numerous and diverse types of guarantees. The mandatory certification of obligations under Article 264 of the Tax and Social Security Procedure Code (TSSPC), when disposing of property, safeguards the public interest of the state. The present article examines this requirement as one of the guarantees introduced by the legislator to ensure the collection of public receivables.

Keywords:

guarantee, certification, public receivables, real estate.

Download

NA