The Law On Safeguarding The Recovery Of Taxes And Fees

Original Language Title: Laki verojen ja maksujen perimisen turvaamisesta

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Read the untranslated law here: http://www.finlex.fi/fi/laki/ajantasa/1973/19730395

In accordance with the decision of the Parliament, provides for: the implementation of article 1 of the law on taxes and charges (706/2007) section 1 of the public referred to in paragraph 1, be prescribed in Chapter 7 of the code provides for the seizure of the way. (on 15 June 2007/714)
As a precautionary measure for the purposes of subparagraph (1), which may be granted, if it is, and the basis amount was likely, and if the special issue is to look out for, that the debtor hides or dispose of their property.
Requirement for time periods on the basis of the taxes and charges are not repeatedly maksuunpantavien a precautionary measure shall be granted, unless the amount is not an exceptionally large and not the fact that the debtor is taken to lose their property or that he is preparing a waste. Tax adjustment or tax maksuunpantavaan tax will apply, however, to 2. (5.8.1983/691) (22.7.1991/1067) Seizure may be granted not earlier than six months before the probable date of the claim or part of the collection, or the end of the period, and it is valid until the amount is paid or delivered to the legal order of garnishment is enforced, but not later than one year referred to in subsection 1 of section 1 of the seizure. The General Court may, for special reasons, to extend the period of validity of the attachment for no more than six months.


section 3 of the authority of the receipt of the payments of inheritance or the imposition of a or an appeal of the case, may provide for the enforcement of the detention order shall be cancelled.
When the relevant authority to deny ulosottamisen, receiving a detention order shall remain in force, unless the said authority has provided otherwise.


§ 4 When the case, which has been carried out in the detention order shall be settled in such a way that the full amount has maksuunpanna or maksuunpano, or if the supplier shall, as a precautionary measure shall be repealed immediately inform the bailiff for the implementation of the withdrawal.


section 5 of this Act, the applicant for the cost of protective measures granted under his disfavor.


section 6 (on 15 June 2007/714) in accordance with this law, unless otherwise provided for in this law, the attachment is otherwise provided by law, including, where appropriate, in effect, what the closure of the code of a natural person who provides for the seizure and Chapter 7 (705/2007) Chapter 8 on the implementation of the attachment.


This law shall enter into force on 1 January 1974.


The change of the date of entry into force and the application of the acts: 5.8.1983/691: this law shall enter into force on 1 September 1983.
THEY 28/83, the second lvk. bet 2/83, svk. Mrs 28/83 22.7.1991/1067: the entry into force of this Act specifically provided for by law. ((L) 1067/91 came in accordance with the entry into force of the L 392/92 1.12.1993.)
THEY 179/90, lvk. Mrs. 19/90, svk. Mrs. on 15 June 2007/338/90 714: this law shall enter into force on 1 January 2008.
THEY LaVM 26/83/2006, 2006, EV 275/2006