Übersetzung für "Tax execution" in Deutsch

The tax execution procedure was not, therefore, an option for the tax office.

The beneficiary does not compare the proposed arrangement with the possible outcome of tax execution.

Furthermore, tax execution would not involve administrative fees as in the case of bankruptcy proceedings.

It doubted that the arrangement procedure led to the best possible outcome for the State, when compared with the bankruptcy procedure or the tax execution procedure.

First, the beneficiary submits that the comparison of the arrangement procedure with the tax execution procedure is misleading because the initiation of the former excludes or suspends the latter.

It is not clear, however, for what reason the tax office suspended tax execution with regard to Konas’s pre-2001 debt.

The Commission therefore concludes that, if nothing else, tax execution against the recipient’s assets would have produced a higher yield than the arrangement.

The Tax Administration Act also governs the tax execution procedure, the aim of which is to satisfy the State's tax claims through sale of real estate, movable assets or the firm as a whole.

In order to determine whether the market economy creditor test was met, the Commission has to determine whether the tax office was better off accepting the conditions of the arrangement as proposed by the beneficiary compared with the possible outcome of a bankruptcy procedure or a tax execution procedure.

As neither the Slovak authorities nor the beneficiary submitted any calculation with regard to the tax execution procedure, the Commission will examine what the tax office could have obtained via this procedure.

The tax office, unlike the private creditors, was entitled to initiate on its own initiative the tax execution through the sale of real estate, machinery or the firm as a whole.

The Commission finds irrelevant the argument of the beneficiary that the arrangement procedure shelters the company from the tax execution procedure.

As confirmed by the Slovak authorities, the tax execution procedure was indeed an option for the tax office, either prior to the launch of the arrangement procedure or after the tax office's veto on the proposed arrangement.

Second, even if the lower figure submitted by the beneficiary were used in the calculation of the proceeds from a tax execution procedure, a market economy creditor would, had he had the possibility, have favoured this procedure over the arrangement procedure.

In a tax execution procedure the tax authority can sell the debtor's assets (receivables and other current assets, movable assets, real estate) directly.

The Commission therefore concludes that tax execution against the beneficiary's assets would have led to a higher return than the arrangement.

In particular, it found that the tax office was in a situation legally different from the other creditors, as it possessed secured claims and had the possibility to initiate the tax execution procedure.

The Slovak authorities consider that the tax execution procedure was a genuine alternative for the tax office.

If the tax authority gives no decision notice within the established term, actions of officials of the tax authority regarding execution of the audit protocol and conclusions can be appealed.