The Fiscal Code of Germany Eighth Part Provisions relating to crimes and administrative fines, criminal and administrative fine proceedings First Chapter Provisions on crimes Section 369 Tax crimes
Category: Laws / Regulations of Germany
Seventh Part. Out-of-court proceedings for legal remedy
The Fiscal Code of Germany Seventh Part Out-of-court proceedings for legal remedy First Chapter Permissibility Section 347 Permissibility of objections (1) Objection to administrative acts
Third Chapter. Enforcement other than of monetary claims
The Fiscal Code of Germany Third Chapter Enforcement other than of monetary claims 1st Subchapter Enforcement owing to actions, tolerance or omissions Section 328 Coercive measures
5th Subchapter. Freezing injunction/arrest of the debtor. Realisation of collateral
The Fiscal Code of Germany 5th Subchapter Freezing injunction/arrest of the debtor Section 324 Freezing injunction (1) To safeguard the enforcement
4th Subchapter. Enforcement against immovable assets
The Fiscal Code of Germany 4th Subchapter Enforcement against immovable assets Section 322 Procedure (1) Apart from real properties,
III. Enforcement against receivables and other property rights
The Fiscal Code of Germany III. Enforcement against receivables and other property rights Section 309 Attachment of a monetary claim (1) Where a monetary claim is to be attached,
II. Enforcement against items
The Fiscal Code of Germany II. Enforcement against items Section 285 Enforcement officer (1) The enforcement authority shall effect enforcement against movable items through enforcement officers.
I. General. 3rd Subchapter. Enforcement against movable assets
The Fiscal Code of Germany 3rd Subchapter Enforcement against movable assets I. General Section 281 Attachment (1) Enforcement against movable assets shall be effected by attachment.
2nd Subchapter. Apportionment of a joint and several obligation
The Fiscal Code of Germany 2nd Subchapter Apportionment of a joint and several obligation Section 268 General Where persons are joint and several debtors because
1st Subchapter. General provisions. Enforcement owing to monetary claims
The Fiscal Code of Germany Second Chapter Enforcement owing to monetary claims 1st Subchapter General provisions Section 259 Formal reminder In general,