Tax and Social Security Enforcement
Core concepts
Understand the public-law claim, the tax assessment act, and the enforcement of tax and social security debts by the revenue authority. Know the rules on the enforceable title in public enforcement, the notice to the debtor, seizure of accounts and property, and the ranking of public claims against private ones. Understand the limits on enforcement against essential property and the debtor's remedies.
Traps
Questions confuse the tax assessment act with the enforceable title for collection. Another trap concerns the priority of public claims and whether they outrank secured private claims in all cases. Watch for confusion between suspension granted by the revenue authority and suspension ordered by the court.
Rule of thumb
Distinguish assessment from collection; the assessment creates the debt, while a separate enforceable act authorizes coercion. Check the statutory limits on seizure before predicting which property can be taken.