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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 77. (6)  [Continuation]

12. Attached property may not be [one] alienated (with the exception of alienation supervised or permitted [two] by the customs or tax authority that makes the attachment), [three] embezzled or concealed. Failure to observe the established procedures [four] for possession, use and disposal of the attached property may [five] result in liability of guilty persons in accordance with [six] Article 125 of this Code and/or other [seven] federal laws.

13. A decision to attach property [eight] shall be repealed by a duly authorized officer [nine] of the tax or customs authority as the obligation to pay tax, [ten] penalties and fines terminates. A decision to attach property [one] shall be effective from the time when the attachment [two] is made until the repeal of the attachment decision [three] by a duly authorized officer of the tax or customs authority [four] that takes the decision to make the attachment or until [five] a higher-level tax or customs authority or a court of law [six] overrules such decision.

14. The rules of this [seven] Article shall also apply to attachment procedures [eight] in relation to organisations acting as a tax agent and organisation [nine] paying fees.


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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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