#2009-1972009 Decree on Public Disclosure of the Treasury's Privilege for Certain Tax and Customs Debts
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This decree sets a mandatory disclosure threshold for the Treasury's privilege in tax and customs debts at €15,000. It affects public accountants responsible for canceling installment plans and registering the Treasury's privilege if the debts exceed this amount. The change means stricter monitoring and formal procedures are needed for larger unpaid debts.
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Key Changes
- Mandatory disclosure threshold set at €15,000
- Stricter formal procedures for debts exceeding €15,000
- Public accountants must handle cancellations and registrations
Obligations
What this law requires
Set the mandatory disclosure threshold for the Treasury's privilege in tax debts at €15,000
Terminate installment payment plans for tax debts exceeding €15,000 by sending a registered letter with proof of receipt
Register the Treasury's privilege for tax debts within the prescribed timeframe, with the period beginning from the date the taxpayer receives the notification terminating the installment plan
Set the mandatory disclosure threshold for the Treasury's privilege in customs debts at €15,000
Terminate installment payment plans for customs debts exceeding €15,000 by sending a registered letter with proof of receipt