Service content
Description of the
If revenue or payments are not received on time and attempts to recover them have been unsuccessful, the treasury must immediately initiate or arrange for enforcement proceedings. This applies regardless of whether the revenue or payment is of a public-law nature (e.g. from levies) or a civil-law nature (e.g. the purchase price for the sale of the local authority’s fixed assets).
Legal basis
- Section 25 of the Ordinance on the Budget, Cash Management and Accounting of Municipalities, Counties and Districts in accordance with the Principles of Cameralistic Accounting (Local Government Budget Ordinance – Cameralistic Accounting – KommHV-Kameralistik)
Confiscation of revenue
- Section 52 of the Ordinance on the Budget, Cash Management and Accounting of Municipalities, Counties and Districts in accordance with the Principles of Cameralistic Accounting (Local Government Budget Ordinance – Cameralistic Accounting – KommHV-Kameralistik)
Procedure for compulsory confiscation
- Section 25 of the Ordinance on the Budget, Cash Management and Accounting of Municipalities, Counties and Districts in accordance with the principles of double-entry municipal accounting (Municipal Budget Ordinance – Double-entry Accounting – KommHV-Doppik)
Monitoring of revenue, payments received and receivables
- Section 48 of the Ordinance on the Budget, Cash Management and Accounting of Municipalities, Counties and Districts in accordance with the principles of double-entry municipal accounting (Municipal Budget Ordinance – Double-entry Accounting – KommHV-Doppik)
Procedure for compulsory confiscation
- Section 25 of the Ordinance on the Budget, Cash Management and Accounting of Municipalities, Counties and Districts in accordance with the Principles of Cameralistic Accounting (Local Government Budget Ordinance – Cameralistic Accounting – KommHV-Kameralistik)