Post by amina147 on Mar 6, 2024 2:19:11 GMT -5
It is understood that the aim is to prevent public damage that may occur if they continue to commit these acts and to ensure that the public receivable is fully collected by securing the public receivable whose collectability is in danger. In this respect it has been concluded that the rules have a legitimate purpose based on public interest. In addition the rules stipulate that in case the guarantee amount is not paid accruing it as a guarantee receivable and envisaging the accrued guarantee receivable to be pursued and collected in accordance with AATUHK is suitable for eliminating public losses arising from illegal acts related to tax and ensuring the collection of public receivables whose collection is considered risky.
In terms of whether it is necessary or not taking the necessary measures for the payment of taxes and similar financial obligations in the nature of public receivables and considering that the legislator has a wide discretion in choosing the necessary and appropriate tools in this context providing collateral which is a temporary measure envisaged by the rule in order to Austria Phone Numbers List secure the public receivables. It has been stated that the obligation is among the tools that can be used within the discretion of the legislator. On the other hand in order for the guarantee amount requested in the rules to be accrued as a guarantee receivable and for the accrued guarantee receivable to be pursued and collected in accordance with AATUHK the conditions in the first paragraph of Article.
A of the Tax Procedure Law must not be fulfilled and the status of the persons listed in the first paragraph of the said article must be maintained. stated that it is necessary. One of the conditions listed in the st paragraph of Article A of the Law is of the AATUHK. A guarantee must be given not less than a certain amount of the kind listed in paragraphs and of the article and not less than % of the total amount included in the forged documents issued. Although it is stipulated in the said paragraph that the guarantee amount will not be less than a certain amount and % of the total amount included in the forged documents issued no regulation has been made regarding the upper limit of the guarantee amount.
In terms of whether it is necessary or not taking the necessary measures for the payment of taxes and similar financial obligations in the nature of public receivables and considering that the legislator has a wide discretion in choosing the necessary and appropriate tools in this context providing collateral which is a temporary measure envisaged by the rule in order to Austria Phone Numbers List secure the public receivables. It has been stated that the obligation is among the tools that can be used within the discretion of the legislator. On the other hand in order for the guarantee amount requested in the rules to be accrued as a guarantee receivable and for the accrued guarantee receivable to be pursued and collected in accordance with AATUHK the conditions in the first paragraph of Article.
A of the Tax Procedure Law must not be fulfilled and the status of the persons listed in the first paragraph of the said article must be maintained. stated that it is necessary. One of the conditions listed in the st paragraph of Article A of the Law is of the AATUHK. A guarantee must be given not less than a certain amount of the kind listed in paragraphs and of the article and not less than % of the total amount included in the forged documents issued. Although it is stipulated in the said paragraph that the guarantee amount will not be less than a certain amount and % of the total amount included in the forged documents issued no regulation has been made regarding the upper limit of the guarantee amount.