In accordance with the decision of the Parliament:

ARTICLE 1

Law on the implementation of taxes and charges (706/2007) In order to ensure the recovery of the public claim referred to in paragraph 1, the seizure may be In Chapter 7 of the Court of Justice Provides. (15.6.2007)

A precautionary measure, referred to in paragraph 1, may be granted if it is probable, both on grounds and in terms of quantity, and where there is a particular need to be careful that the debtor hides or loses his property.

On the basis of taxes and charges which have been repeatedly charged for periods of time, no safeguard measure is granted unless the amount receivable is abnormally high and the report is presented to the effect that the debtor has started to lose Their property or is preparing to lose. However, in the tax adjustment or in the case of ex-post taxation, paragraph 2 shall apply. (1983/691)

ARTICLE 2 (22/09/98)

The guarantee shall be issued not earlier than six months before the end of the probable period of collection or payment of the amount receivable or part thereof, and shall remain in force until such time as the claim has been paid or in order to recover the amount receivable Foreclerosis, up to a maximum of one year of the seizure referred to in Article 1 (1). The General Court may, for specific reasons, extend the period of validity of the seizure by up to six months.

ARTICLE 3

The authority which is dealing with an issue or a complaint concerning the payment of an amount receivable or imposing a claim may order that the implementation of the precautionary measure be withdrawn.

When the authority concerned refuses to foreclose, the precautionary measure shall remain in force, unless otherwise specified by the said authority.

§ 4

When a case in which an enforcement measure has been carried out shall be resolved in such a way that there is no payment or imposition, or, where the payment is abrogated, the acquirer shall immediately inform the enforcement officer of the withdrawal of the enforcement measure. For.

§ 5

The cost to the applicant of any security measures granted under this Act shall be borne by him.

ARTICLE 6 (15.6.2007)

In accordance with this Act, unless otherwise provided for in this Act, the provisions of this Act shall apply mutatis mutandis: In Chapter 7 of the Court of Justice For the purposes of terminating the seizure and of the (705/2007) The implementation of the seizure.

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This Act shall enter into force on 1 January 1974.