Appendix 1

Publication of the debt recovery of debts to the public

This shall be the subject of the law. 1333 of 19. In December 2008, the debt recovery for the public with the changes resulting from Article 2 of Law No 1. 252 of 30. March, 2011, section 2 of the law. 593 of 18. June 2012, section 21 of law no. 551 of 18. June 2012, Section 7 of Law. 603 of 12. June 2013, section 2 of Law No 649 of 12. June 2013, section 1 of law no. 1499 of 18. December 2013, Section 3 of Act 1374 of 16. December 2014 and section 2 of the Law No 1,500 of 23. December 2014.

Scope of the law

§ 1. The law shall apply to collection and recovery of claims with a supplement to interest, fees and other charges levied or recovered by the public sector. The tax minister may lay down rules that the law should also apply to claims that are laid down by law or under law.

Paragraph 2. The law shall also apply to collection and recovery of foreign, ferry or Greenlandic tax claims in tax cases not criminal proceedings and for the recovery of other claims by the public which, at the request of the competent authority, in the case of the Member State concerned, in the case of the Faroe Islands or in Greenland, the country is charged or recovered in this country in accordance with Denmark's obligations under a double-taxation agreement, a different international agreement or convention or an administrative conclusion ; agreement on administrative assistance in tax matters.

Paragraph 3. The rules of other legislation on the collection and recovery of claims referred to in paragraph 1. 1, including the right of exit, wage earring, set-off, deduction, recovery order, interest, levies, levies, levies, and so forth, etc., shall apply. Rules, as mentioned in 1. Act. shall also apply to claims referred to in paragraph 1. 2, unless otherwise provided by the legal basis of the relevant legal basis.

Proceduction of the transfer of claims to recovery

§ 2. The tax minister or the minister's powers are the Restancein Authority. The constant recovery authority shall be responsible for the recovery of claims, cf. Section 1 (1). One and two.

Paragraph 2. Calculation and aggregation of claims and collection of collections etc. shall be claimed by the creditor or the one which, on behalf of the creditor, requires the claim. Similarly, the treatment of claims for the claim shall apply, cf. however, sections 17 and 18. The recovery authority may decide that the object of the existence and size of the cravings shall be attached if there is a reasoned request that the requirement is not incorrectly formed or not in existence. If the creditor does not apply the debtor's objections to the existence or the size of the claim before a reasonable period of time, the restancein authority may return the claim to the creditor.

Paragraph 3. Improvements shall be transferred to the recovery authority when the payment period has been exceeded and the non-smoking procedure has been in vain. However, the claims holder or the person who claims the claim may claim the claim, on the debtor ' s request, for payment or execution of payment on the debtor ' s request. Decisions on payment or repayment of payment cannot be submitted to higher administrative authority. In the case of the circumstances, therefore, the claims may be transferred to the recovery authority at an earlier stage than that of 1. Act.

Paragraph 4. Before the transfer of claims and so on to the recovery of the restancein recovery authority, the creditor or the holder of the creditor shall notify the debtor in writing to the debtor for the transfer. However, the signature may be omitted if it may be assumed that the possibility of obtaining cover will be significantly abdition.

Paragraph 5. In the transfer of debts to the recovery authority, a municipal-owned supply company or, on behalf of its behalf, requires the debt, inform the debtor ' s Social Security Number. Where the supply company is not in possession of the debtor ' s person number, the supply company or the person who, on behalf of his request, shall require that, before the transfer of the claim in writing, request that the debtor be requested within a specified time ; the time limit for disclosing its person number. The request must include information on the availability of the debtor ' s Social Security Number from the Central Person Registry after the expiration of the deadline, cf. paragraph 6.

Paragraph 6. If the debtor has not been informed within the time limit specified, or the debtor has a reasonable doubt as to the accuracy of the debtor's information, the supply company or the person who, on behalf of his request, may request the claim, by inquiry ; to a municipal management board, after prior unambiguous identification of the debtor, the debtor ' s Social Security Number from the Central Person Register. The local authority shall examine the request no later than 10 working days after receipt thereof.

Paragraph 7. The claims holder or the person who claims to claim the claim must, where this is known, with significant changes in the debtor's relationship after the transfer of the claim to the recovery authority, to notify the administration ; the recovery authority, and may, in this connection, request the recovery authority to intensify the recovery or to return the matter to the creditor, in order to allow the creditor to pay compensation ; or the execution of the payment. Exclats covered by the claim of the treasury shall not be sent back to the creditor or the holder of the claim, in accordance with the claim, in accordance with the case of the claim. however, paragraph 1 8.

Paragraph 8. The claims holder or the claim by the creditor may call a claim, in whole or in part, a claim returned to recovery, in order to offset the claim.

Niner. 9. The tax minister may lay down detailed rules relating to the conditions laid down in paragraph 1. 1-8, including a minimum threshold for debt recovery, and the procedure for the transfer of claims to the recovery authority, revocation of claims to the levying authority, the amount of the debt to the levying of the debt, debts, etc., which may be granted payment or execution, and the time limits for payment and execution of the time limits. The tax minister may also lay down rules to enable the transfer of claims to be made electronically.

The Restential Authority Authority

§ 3. In the transfer of claims and so on to the recovery of the restancein recovery authority, the recovery authority shall take account of the creditor power of the creditor.

Paragraph 2. The tax minister may lay down rules that the recovery authority may disclose information to the credit information agencies of a company ' s assistance to the types of requirements referred to in section 4 a.

Paragraph 3. The recovery authority may, in the course of the recovery, allow payment or repayment of payment.

Paragraph 4. The recovery authority may be able to obtain information necessary for the task handling of the shipping administration authority in other public authorities and with financial institutions, as well as the Securities Centre. Furthermore, the enforcement authority from registers held by public authorities shall be able to obtain the information on the debtor's relationship, which is of relevance to the recovery. The information can be obtained in electronic form.

Paragraph 5. The recovery authority may be able to use the recovery of the claims to be recovered by the recovery authority pursuant to that law, having terminal access to all necessary information on the economic and legal persons of natural or legal persons ; or business conditions in the income register, cf. Section 7 of the law on an income register. This information shall be used for the handling of individual cases or for the control of the interconnectors and the composition of information with the other information of the constant authority of the rebar.

Paragraph 6. The tax minister may lay down detailed rules for the implementation of the rules laid down in paragraph 1. One and 3-5. The tax minister may also lay down rules whereby creditors and other public authorities obtain electronic access to information registered by the shipping authority of the shipowners ' size in relation to the person concerned ; creditors, and whether or not there are restants receivable in relation to other creditors.

§ 3 A. Undertakings providing loans or deposits may, on the basis of the consent of the registered few, access to information on debt recovered by the recovery authority, and which are necessary for the use of specific credit situations.

Paragraph 2. Financial undertakings which are subject to rules of reestablishment and good practice for financial undertakings issued pursuant to Article 43 (2). 2, in the law of financial undertaking, may, upon consent of the registered few, access to information on debt recovered by the recovery authority and which are necessary for the advice of the data subject to be used in accordance with rules on refine business practices and good practice.

Paragraph 3. In addition, financial undertakings may, upon consent of the registered few, access to information on debt recovered by the recovery authority and which are required to comply with the management and control of the management of the restec; and financial institutes, etc., with regard to the provision of up-to-date information on the subject. Access to this information requires that the registered customer is a customer of the financial undertaking.

Paragraph 4. Access pursuant to paragraph 1. 1-3 assumes that the company has entered into an agreement with customs and tax management on access. Such agreements shall include provisions for the payment of the undertaking in accordance with the law on the re-use of the public sector's information.

Recovery order for recovery

§ 4. Covers amounts recovered from the debtor, only partial claims during recovery of the restancein recovery authority concerning the debtor, shall be covered by the claims in this order :

1) Books.

2) Subcontent contributions are subject to the collection of alimony payments, however covered by private requirements prior to public requirements.

3) Other debts.

Paragraph 2. Covers amounts recovered from the debtor, only partial claims within the same category, cf. paragraph Paragraph 1 shall be covered by the claims in the order received by the Restential Authority, so that the amount receivable first will be covered first. However, requirements for interest shall be covered up to the main requirement.

Paragraph 3. The Restancein Authority may, by way of derogation from paragraph 1, 1 and 2, upon request from the debtor, allow the amount collected from the debtor to take cover of certain claims.

Paragraph 4. The tax minister may lay down rules on the implementation of the rules laid down in paragraph 1. One and two.

§ 4 a. There may be, however, section 4 (4). 1, separate salary retention of amounts to cover library charges, plus interest rates, fees and other charges, charges against charges, charges, charges and other charges for infringement of the provisions of the Code of Conduct, radio and television services, railway law and the law of road companies, and of amounts to cover the coverage of media licences and radio oil, with the addition of rates of interest, fees and other costs, in accordance with the law on radio and television. The tax minister lays down detailed rules for this wage retention. Improvements after 1. Act. shall be covered in the order in which the recovery authority shall decide on pay retention for the requirements.

Rate and Fee

§ 5. Drings to be transferred to the recovery of the restancein recovery authority, cf. Section 1 (1). 1, with the exception of fines, the interest of an annual interest rate corresponding to the interest referred to in section 5 (3). 1 and 2, in the interest of late payment, and so on, the interest shall be attributable to the 1. in the month following receipt of the Restential Authority Authority.

Paragraph 2. The tax minister can decide that paragraph 1. 1 shall not apply to specified types of claims. The tax minister may also decide that paragraph 1. 1 shall not apply to claims which, before the entry into force of paragraph 1, shall be applied. 1 was received with the principal chair, interest and fees, without a separate indication of the principal, interest and fees. If the creditor no later than six months from the date of entry into force of this entry into force, the accreditation authority shall provide the principal, interest and fees charged to the interest rate in accordance with paragraph 1. 1, however, from the date of receipt of the information.

§ 6. For the dispatch of the claimers relating to claims which are recovered by the recovery authority, cf. Section 1 (1). 1, a 40-DKK fee shall be paid. of the restancein custody. The Tax Minister sets charges for the restancein authority for the creation of new claim, the initiation of wage retention and so on, and for the development business for claims recovered by the recovery authority, cf. Section 1 (1). 1.

Consignon etc.

§ 7. Covers a down payment from the public used for offsetting only partly the debtor's debt to the public, covered the claims in this order :

1) Improvements during collection for which the paying authority is creditor, to the extent the paying authority shall take a decision on set-off.

2) Receipts received from the recovery authority to the recovery.

3) Other claims during collection.

Paragraph 2. Covers a payment only partially credited under paragraph 1. 1, no. 2, shall be covered by the receipts after the coverage sequence in section 4. Covers a payment only partially credited under paragraph 1. 1, no. 3, shall be covered by the receipts in the order in which they are registered in the Central Fordrying register, so that the claim to be first recorded is covered first.

Paragraph 3. The tax minister may lay down detailed rules relating to the conditions laid down in paragraph 1. 1 and 2, including reporting from the creditors to the Central Fordring register.

§ 8. Where a claim is subject to this law, for which a municipality or region is creditor, not paid in good time, the municipality shall, respectively, enter the region in the right to payments from the State for an amount equal to the payment due.

Paragraph 2. Where a private claim is subject to maintenance payments, including interest rates, fees and other costs covered by this law, public on behalf of the contributor in the right to payments from the public for an amount shall be subject to the payment of the public authorities, that corresponds to the guilty payment.

§ 9. The payment or execution of payment shall not be allowed to discarve it from the public ' s access to payment from public service.

Paragraph 2. A payment agreement established by the municipality does not dever the municipality from entering the right to payment from the state, cf. § 8.

Salary retention

§ 10. Exclats referred to in Annex 1 to this Act may, with an addendum of interest, fees and other costs, be recovered by wage retention.

Paragraph 2. If a debtor does not have a debtor before the date can be filed, payment of the debt paid to the person concerned may decide that the taxpayer ' s calculated or rewritten A-income are to be held in the case of the person concerned. the payment of debts owed to accrued interest rates, fees, allowances and other charges. However, non-retention of income tax has been selected at the same time as the " 48 " of the " Restential Ending Authority ' decision on a salary warrant is reported to the Joint Salary holding register, cf. Section 3 of the Act on the Common Salary Compliance Registry.

Paragraph 3. Compliance with paragraph 1. 1 may be carried out, even if the payment or revaluation of A-income is also the subject of tax after source tax, section 46 and 49 of the source tax. The holding shall be made by a percentage (the percentage of indecent percentage) of the calculated or credited A income. The holder of the index shall be notified to customs and tax administration and enter into the content percentage by the section 48 of the source treasuer. In the case of detention, the debtor shall be entrusted to the debtor of the necessary subteam of the family and of the family. The tax minister may lay down detailed rules on the ability to pay the ability to pay, including on-call amounts, to the determination of the part of the A-income which can be contained in the maximum amount. The tax minister can also lay down rules on the non-compliance of A-income consisting of certain benefits. For the determination of the content percentage, the total percentage of the holding percentage shall be as provided for in Article 48 (4) of the source tax. 4, not exceed 100.

Paragraph 4. The index content percentage can be graded according to the size of the income. The tax minister may lay down detailed rules on the correlation between the income and the content percentage.

Paragraph 5. The rules of paragraph 1. 1-3 shall also apply, regardless of the deviant provisions of the other legislation, to the pay of the salaries of municipal and governmental officials, etc.

Paragraph 6. The rules in the source tax tenet section § § 43-46, 48, 48 A, 49, 51, 56, 57, 68-70, 72 and 73 A in Section VIII, in section 83-86 and in the levying of the retention, payment, payment, fees, inspection, collection and penalty, etc. for the holding of A-tax shall apply by analogs to the amounts contained or collected in accordance with the provisions of this Section.

Paragraph 7. Customs and tax administration shall discredit the amounts involved in accordance with this provision and shall forward them to the Common Salary holding register. Where there is more after this provision than is necessary to cover the provisions referred to in paragraph 1. The amount referred to in paragraph 1 may be used to cover other shipodars for which a decision on the retention of wages may have been taken pursuant to paragraph 1. The tax minister shall lay down detailed rules on inventories after 1. Act.

Paragraph 8. Amount limits laid down in accordance with paragraph 1. 3 and 4, regulated each year per year. 1. 1 January by 2.0%. the adjustment percentage shall be added or deduced for the financial year in question, cf. Act of a rate adjustment percentage. The amounts are rounded up to the nearest entire chronosum that can be shared by 10. The adjustment shall be made on the basis of the amounts currently in force in force before rounding. The annual regulations will be published by the tax minister.

Panting right and equipment

§ 11. Exclats referred to in Annex 1 to this Act may, with an addendum of interest, fees and other charges, be recovered by means of a pantout.

§ 12. In the case of tax amounts paid in vain to the taxable person ' s own, may be carried out in property belonging to it or, where necessary, of possessions belonging to children, including in the case of the taxable duty, Tax employment. This shall not apply to an indecision of a taxable amount, which it has been dutiful to contain.

Paragraph 2. Tax amount for which paragraph is referred to in paragraph 1. 1 may be carried out in the spouses of the spouses, may be resided in payment to the spouse of excess tax, payment and interest and repayment by the source tax of the source tax.

Paragraph 3. The tax minister shall be empowered to lay down detailed rules on the time limit for taking account of over-surplus levies against the spouse.

Submission

§ 13. The constant recovery authority may be indebteable to the public which is recovered or will be able to be recovered by the restancein recovery authority, cf. § 1, stk.1, in accordance with the rules of this Act, with interest rates, fees and other costs may be left behind if the debtor proves that the debtor is not able and within the next few years no prospects have any prospect of fulfilling its own debt obligations, and it must be assumed that the release will lead to a lasting improvement in the debtor's economic relationship. Similarly, amounts may be left out to be paid by persons who are responsible for compensating the payment of the amounts owed to the public sector.

Paragraph 2. Submission may not in general take place if :

1) The debtor's economic relationship is unsolved.

2) the debtor has acted indefensible in economic matters, including, where an unsignificant debt is owed ;

a) has been set at a time when the debtor was unable to fulfil its financial obligations ;

b) have arisen as a result of the debtor has taken on a financial risk that was in disconnection with the debtor's economic situation,

c) has been set for consumption or

d) is indebbt to the public, which has been systematically worked out ;

3) a non-essential debt has been incurred in a penalty or a liability for damages,

4) the debtor has failed to deceive of its debt, although the debtor has had a reasonable opportunity to do so ;

5) the debtor has aligded with the purpose of rendering or

6) the debtor shall be re-indebtequire to the public after the post-investigation proceedings have been initiated.

Paragraph 3. In accordance with paragraph 1, Two, pay attention to the age of the debt. If the debtor has other significant debts, it can be denied.

Paragraph 4. Notwithstanding paragraph 1 2 may be refused if there are other circumstances that are critical to whole or partial abandonment.

Paragraph 5. Only the debtors who are natural persons may be given after paragraph 1. 1, cf. however, paragraph 1 6.

Paragraph 6. In any case, when social or other matters are therefore particularly important, they shall be communicated to persons, companies, associations, self-weighting institutions, funds, and so on.

§ 14. Submission may fall on the suspension or reduction of the debtor's debt. In the case of a reduction, provision may be made for the payment of the non-repayable payment of the part of the debt. In the period of execution and the period of drainage, no interest shall be due to the debt.

Paragraph 2. The tax minister may lay down detailed rules on the determination of the draints and the length of the dragperiod after paragraph 1. 1.

Paragraph 3. Amount limits laid down in accordance with paragraph 1. Two, regulated each year per year. 1. 1 January by 2.0%. the adjustment percentage shall be added or deduced for the financial year in question, cf. Act of a rate adjustment percentage. The amounts are rounded up to the nearest entire chronosum that can be shared by 10. The adjustment shall be made on the basis of the amounts currently in force in force before rounding. The annual regulations will be published by the tax minister.

§ 15. Devotion can be revoked if the debtor

1) in relation to the investigation, have been guilty of fraudulent conditions or

2) gross disregard of its obligations in the process of dismantling the debt not repaid.

Depreciation of requirements

§ 16. The constant recovery authority may write claims to the public, including interest, fees and other costs, including not to interrupt obsolescence if it is to be considered to be presumalessly or associated with a disproportionate amount ; costs to continue the recovery.

Paragraph 2. The tax minister may lay down detailed rules on the application of paragraph 1. 1.

Crow

§ 17. Complacements of the recovery of the recovery authority decisions on the recovery of claims etc., including the existence and size of the collar, when the question relates to the administration of the Restancein Authority, the country of agriculture may be brought to the country of agriculture. unless otherwise provided for in the legislation or by rules issued by virtue of this. The complaint shall be submitted in writing to the tax administration and shall be received no later than three months after the receipt of the decision to be lodged. However, a free tolerance may be disregarded if special circumstances are therefore to speak.

Paragraph 2. The tax minister may lay down detailed rules on the appeal procedure laid down in paragraph 1. 1.

§ 18. The person concerned shall take a decision on objections relating to the rules relating to controls on infringements of the provisions of the Code of Conduct, the Law on Radio and Television, the Railway Act and the Law on Traffic Companies which the debtor shall make to the Member State concerned the recovery authority, on the one hand, on the grounds of the claim, and the justification for a decision on remuneration and on an assessment of the right to pay. The request shall be made to the recovery authority, which shall bring the consignment to the recovery of the foyer. Decision shall be taken in accordance with the rules of the legal split section 499-503.

Paragraph 2. Decision pursuant to paragraph 1. 1 shall be taken by the foal in the courts where the debtor's domicile is situated.

Paragraph 3. The deadline for the request for the submission of objections in accordance with paragraph 1. 1 is 4 weeks from which the debtor has received notice of salary or set-off.

Paragraph 4. The time limit referred to in paragraph 1 shall be overtaken. 3, dismiss the foghten case. However, the foot of the foam may, exceptionally, until 1 year after the notice of remuneration or set-off, allow an objection to be addressed. In such a case, the request must be submitted to the foal within four weeks of the notification of the authorisation. The decision of the foal shall be linked to the court in accordance with the rules laid down in Chapter 53 of the Court of Justice of the Court of Justice.

Entry into force into force

§ 19. The law shall enter into force on 1. January, 2009, cf. however, paragraph 1 2.

Paragraph 2. The Tax Minister sets the time of entry into force of the Act 4 to 7.

20. The law does not apply to the Faroe Islands and Greenland.

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Appendix 1

Improvements that can be recovered at wage retention, cf. section 10, and claims which may be recovered by the pantout, cf. § 11 :

1) State and municipal taxes, duties and services which, according to the law, state, municipality, churches, recognised religious communities, public foundations, or empraities and orders, including tax amounts, have been obliged to be obliged to : contain or collect, and the parafishing expenditure.

2) Anyone on a regular property, still recurring or of a specific event, dependent on the cash tax which, without special approval, goes from owner to owner, and the state, municipality, churches, recognised religious communities, or the duties and orders of the tax shall be determined by fixed rules.

3) Requirements that have been given preferential rights in real estate.

4) Employated labour market contributions, including labour market contributions, to which some have been obliged to contain or collect.

5) Customs.

6) Requirements relating to the administration of law, the registration fee, registration tax, non-life insurance, duties and levies, duty fees and other similar charges.

7) It's alimony.

8) Payment determined by a public authority for the use of the information that serves a non-profit purpose and where there is general public access.

9) Claims for compensation.

10) Requirements for the payment of sweeper bought at public auction.

11) Remittance requirements concerning subsidies, aid schemes, unjustified received benefits, benefits which are too much paid and for the public, as well as administrative penalties applicable to these requirements.

12) Payment for assistance provided by the public sector.

13) Amouns made by a public authority.

14) Expenditure of measures and works which the public have made on behalf of the obligation or on the obligation to be obliged.

15) Fines, periodic penalties, administrative penalties, tribulations, confines and control charges, including parking charges.

16) Compare state loans and municipal loans.

17) The assets of the State or the municipality shall be satisfied after the release of an granted guarantee or guarantee.

18) The assets of the Danish Fisheries Bank and the Construction Damaged by the Danish Fisheries Fund, which have not been attributed to any immovable property, are owed to the fishing rights of the Danish Fisheries Fund.

(19) Medielicense.

20) Payment commitments provided by the public sector.

21) Requirements received for recovery from abroad.

(22) Claims relating to unpaid premium and reimbursement requirements according to the law on labour harm protection.

23) Premium pay and reimbursement from employer in advance paid shall be paid after the bill for sickness benefits.

24) Requirements concerning employers ' contributions.

25) The requirement against the employer for payment of a daily allowance allowance when the claim is established by the Employer's Ankenaevn.

26) Remittance claims after the law on unemployment insurance for unjustified benefits received or other benefits from a A case and benefits payable as a result of a member subsequently receiving a salary, pension or other income, which : covers the same period as the benefits from the box if the box is entitled to the reimbursement of the treasury, and where the claim has been determined by a decision of a box, the Board of Directors or the Ankenentice of the Working Market, or is guaranteed by a judgment or an enforceable decision ; settlements.

27) Improvements, the state has taken over on a non-timely paid rental and similar services.

28) Amounts relating to the mandatory administration of rental service end-end.

29) Case costs relating to civil matters and criminal proceedings.

(30) Charges to a case processing by a private property established by law and by the name of a minister, as well as charges for the financing of disciplinary board, which are charged with registered realtors.

31) Charges, fees, operational and start-up expenses, administrative costs and costs of supervision and control, as an authority is entitled to cover the deck.

32) Requirements for repayment of cost compensation according to Chapter 19 of the Tax Code.

33) Directory charges.

34) Libraries are entitled to compensation for lender material that the debtor has damaged or has not returned after its home loan. However, it is a condition that debtor in writing has recognized the claim in writing unless the claim relates to the replacement for lending and the library in question, and the library in question is offering a receipt by the delivery of borrowed materials.

35) Improvements resulting from a guarantee that creditor has lodged with the contractual obligations of a residential property to the property owner to relocate the residence on relocation.