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Pledging and seizure of claim for refund






(1) A claim for refund may be subject to seizure or subject to a claim for payment in the course of enforcement proceedings similarly to a financial claim.

 

(2) A pledge may be established on a claim for refund pursuant to the procedure provided by law. A taxable person shall submit a written notice to the tax authority concerning the pledging of a claim for refund stating the name and address of the pledgor and the pledgee and the category and amount of the claim for refund which is pledged. The notice shall be signed by the pledgor and the pledgee. Provisions concerning the pledging of proprietary rights apply to the pledging of claims for refund.

 

(3) Claims for refund which will arise in the future may also be pledged. The pledging of a claim for refund shall be valid as of the moment the notice is submitted to the tax authority.

 

(4) The pledging or seizure of a claim for refund or the making of a claim for payment against a claim for refund does not prevent the setting off of the claim for refund against the financial obligations payable or the extension or suspension of the refund of overpaid amounts pursuant to § 107 of this Act.

[RT I 2008, 58, 323 - entry into force 01.01.2009]

 

Division 2

Transfer of Claims and Obligations

Legal succession

If the transfer of rights and obligations from one person to another pursuant to legal succession is prescribed by law, all claims and obligations specified in subsection 31 (1) of this Act, except the obligation to pay a penalty payment, also transfer to the legal successor.

Transfer of tax liabilities by way of succession

(1) The claims and obligations specified in subsection 31 (1) of this Act, except the obligation to pay a penalty payment, transfer from a bequeather to the successor pursuant to the procedure provided for in the Law of Succession Act.

(2) The obligations arising from this Act or an Act concerning a tax shall be performed by the executor of the will or the administrator of the estate from the funds of the estate.

[RT I 2010, 38, 231 - entry into force 01.07.2010]

 

(3) The tax authority shall submit an application to the notary, if necessary, concerning the initiation of the succession procedure. If, within six months after the opening of the succession, a successor is not known and no other person is entitled to administer the estate, the tax authority shall submit to the court an application concerning the implementation of the estate management measures. The tax authority may submit the application before six months have passed if there is good reason.

[RT I 2010, 38, 231 - entry into force 01.07.2010]



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