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Part 1  >  Section 4  >  Chapter 11. METHODS OF ENFORCEMENT OF OBLIGATIONS RELATING TO PAYMENT OF TAXES AND FEES


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ARTICLE 73. (3)  [Continuation]

5. The pledger may continue to have possession [one] of the pledged property or transfer it at the pledger's expense [two] to the tax authority (pledgee), and the latter is responsible [three] for preservation of the pledged property.

6. Any transactions [four] with pledged property, including transactions undertaken [five] for the repayment of arrears, may only be undertaken [six] by agreement with the pledgee. 7. Legal relationships [seven] arisin g out of a pledge as a method of enforcement of a tax [eight] obligation are subject to civil law rules [nine] unless otherwise prescribed by the legislation on taxes and fees. [ten]


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Feature conception:


Thus it appears, in what various ways Nature has taught man her first great lesson of love and union.

Nor did she give the same talents either in kind or in degree to all, evidently meaning that the inequality of her gifts should be ultimately equalized by a reciprocal interchange of good offices and mutual assistance.

Thus, in different countries, she has caused different commodities to be produced, that expediency itself might introduce commercial intercourse.


Desiderius Erasmus

The Complaint of Peace

   




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