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Law (2007:324) If The Tax Agency's Handling Of Certain Creditors ' Data

Original Language Title: Lag (2007:324) om Skatteverkets hantering av vissa borgenärsuppgifter

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The scope of the law

section 1 of this Act apply to taxes, fees, penalties or other

the State's claims for enforcement under

code enforcement are dealt with in the General case. The law, however,

not in the case of claims based on study support act

(1973:349) or study support Act (1999:1395).

The Government may provide for that Act,

also apply to other similar claims which are not state

but as for enforcement under the enforcement code is handled in

general objective.

Investigation of the debtor's financial circumstances

section 2 of the tax agency will make the investigation of the debtor's

economic conditions needed for an appropriate measure

According to this law shall be determined.

The Swedish enforcement authority for suspension

§ 3 If the enforcement authority is considering to announce deferral

According to section 7 of the Act (1993:891) for the recovery of the State

Receivables etc., the tax agency to investigate whether there are grounds

that rather than take any action under this Act. Take

The Swedish tax agency no such action shall be deemed not to have any

objection to the suspension.


section 4 of the tax Board may adopt proposals on the chords, if it can be considered

economically advantageous for the public and not with

into account the personal circumstances of the debtor or of any

other reason comes across as inappropriate from the point of view of the public.

Composition proposal which have not been made bankrupt or under

Act (1996:764) reorganization may be adopted only if the

other affected creditors consent.

Reduction of debt and debt relief

paragraph 5 of the tax Board may take a decision on the reduction of the claim, if

the conditions for debt relief and other

affected creditors make corresponding remission.

The Revenue Commissioners are representatives of creditors in debt restructuring.

Bankruptcy, etc.

section 6 of the tax Board may apply to a debtor shall be brought

in bankruptcy. The Revenue Commissioners may also apply for liquidation and

corporate restructuring.

section 7 of the tax Board shall enforce claims in bankruptcy and

Otherwise watch the right in bankruptcy.

The tax office is also the creditors ' representative at

corporate restructuring.

Action for liability for another's debts to it


section 8 claim for payment responsibility for someone else's debts to

the General under the tax Procedure Act (2011:1244) or

any other Constitution kept by the tax agency. Law (2011:1420).

Request for executor

§ 9 the Swedish tax authority may request that a receiver may be appointed

According to chapter 19. section 1 of the inheritance law.

Statute of limitations extension etc.

section 10 of the regulations on statute of limitations extension Act

(1982:188) concerning the limitation of tax debts, etc.

Of Chapter 2. the second subparagraph of paragraph 30 of the enforcement code States that

The Tax Office for an action in disputes as referred to in Chapter 4. 20-23 and

section 26, Chapter 9. the third paragraph of section 11, and chapter 13. the second subparagraph of paragraph 7

the same beam as well as in the enforcement case appealed.


paragraph 11 of Decision under this law may not be appealed.