First Chapter. General provisions. Enforcement

Last Updated on May 31, 2021 by LawEuro

The Fiscal Code of Germany

Sixth Part
Enforcement

First Chapter
General provisions

Section 249
Enforcement authorities

(1) The revenue authorities may, by administrative decision, enforce administrative acts ordering a monetary payment, other performance, tolerance or omission of a particular action. This shall also apply to self-assessed tax returns (section 168). Enforcement authorities shall be the tax offices and main customs offices as well as Land revenue authorities that have been given jurisdiction, throughout a given Land, over cash transactions and collection procedures, including enforcement, on the basis of an ordinance pursuant to section 17(2), third sentence, number 3 of the Fiscal Administration Act; section 328(1), third sentence, shall remain unaffected.

(2) For the purposes of preparing enforcement, the revenue authorities may determine the financial circumstances and income of the judgement debtor. The revenue authority may use information known to it, protected pursuant to section 30, which they are entitled to utilise in enforcing taxes and ancillary tax payments, for enforcement owing to monetary payments other than taxes and ancillary tax payments.

Section 250
Request for recovery

(1) Insofar as one enforcement authority carries out enforcement measures at the request of another enforcement authority, the requested enforcement authority shall take the place of the other enforcement authority. The requesting enforcement authority shall remain responsible for the enforceability of the claim.

(2) Where the requested enforcement authority does not believe it has jurisdiction or believes the action requested of it is impermissible, it shall inform the requesting enforcement authority of its reservations. Where the requesting authority insists that the request be carried out and the requested authority declines, the supervisory authority of the requested authority shall decide.

Section 251
Enforceable administrative acts

(1) Administrative acts may be enforced insofar as their execution has not been suspended or their execution has not been blocked by the lodging of an appeal (section 361; section 69 of the Code of Procedure for Fiscal Courts). Furthermore, import and export duty assessment notices may be enforced only insofar as the customs debtor’s obligation to pay duty has not been suspended (Article 108(3) of the Union Customs Code).

(2) The provisions of the Insolvency Code as well as section 79(2) of the Federal Constitutional Court Act shall remain unaffected. The revenue authority shall, in the cases referred to in section 201(2), sections 257 and 308(1) of the Insolvency Code, be entitled to carry out enforcement measures against the debtor by administrative decision.

(3) Where the revenue authority asserts a claim arising from the tax debtor-creditor relationship as a creditor’s claim in insolvency proceedings, the revenue authority shall, where necessary, establish the creditor’s claim by virtue of written administrative act.

Section 252
Judgement creditor

In the enforcement proceedings, the body to which the enforcement authority belongs shall be the creditor for the claims to be enforced.

Section 253
Judgement debtor

The judgement debtor shall be the person against whom enforcement proceedings are directed pursuant to section 249.

Section 254
Preconditions for commencing with enforcement

(1) Unless otherwise stipulated, enforcement may only commence if payment is due and a demand for payment or tolerance or omission of an action (demand for payment) has been issued to the judgement debtor and at least one week has elapsed since issue of the request. The demand for payment may be issued in combination with the administrative act to be enforced. A demand for payment shall also be necessary where the administrative act also takes effect against the judgement debtor without him having been notified. Insofar as the judgement debtor has not made a payment owed by him on the basis of a self-assessed tax return, a demand for payment shall not be required.

(2) A demand for payment of a late-payment penalty and interest shall not be required where they are recovered together with the tax. This shall apply mutatis mutandis to the enforcement costs where they are recovered together with the principal claim.

Section 255
Enforcement against legal persons under public law

(1) Enforcement against the Federation or a Land shall not be permissible. In other respects, enforcement against legal persons under public law who are subject to state supervision shall only be permissible with the approval of the relevant supervisory authority. The supervisory authority shall determine the time of the enforcement and the assets upon which enforcement may be levied.

(2) The limitations of subsection (1) above shall not apply to public credit institutions.

Section 256
Objections to enforcement

Objections to the administrative act to be enforced shall be raised outside of the enforcement proceedings using the legal remedies permitted for this purpose.

Section 257
Stay and limitation of enforcement

(1) Enforcement shall be stayed or limited as soon as

1. the preconditions for enforcement set out in section 251(1) no longer apply,

2. the administrative act which serves as the basis for enforcement is cancelled,

3. the claim to payment has expired,

4. the payment has been deferred.

(2) In the cases referred to in subsection (1) numbers 2 and 3 above enforcement measures that have already been undertaken shall be cancelled. Where the administrative act has been cancelled by a court decision, this shall only apply insofar as the decision has become incontestable and there is no need to issue a new administrative act as a result of the decision. In other respects, the enforcement measures shall remain in place insofar as their cancellation has not been expressly ordered.

Section 258
Temporary stay or limitation of enforcement

Insofar as enforcement proves inequitable in individual cases, the enforcement authority may temporarily stay or limit enforcement or cancel an enforcement measure.

Table of contents (The Fiscal Code of Germany)

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