Seizure, in tax enforcement law, is the seizure and monetisation of the amount sufficient for the tax debt of the seizable movable, immovable, receivable and rights of the taxpayer or third parties. Declared by the taxpayer or determined by the administration. Who has not paid the tax debt duly and on time.
In case of seizure, a lawsuit. Must be filed with the competent Tax Court within 30 days. In the lawsuit to be filed, claims such as the absence of a tax debt that has reached the seizure stage or the seizure of goods, receivables and rights that cannot be seized can be asserted.
How long is the period for filing a lawsuit against levy? When does the time to file a lawsuit start?
The period for filing a lawsuit against. The seizure is 30 days. This 30-day period starts from the date of learning.
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