Abstract

Tax obligation performance security constitutes one of the most important financial protection instruments of a future tax creditor. The primary purpose of the aforementioned institution is to guarantee in the future performance of tax obligation by obliged entities, including ensuring that a given obligation is effectively enforced (performed). The primary purpose of such proceeding does not comprise an enforced tax collection (as this comprises the essence of an enforcement proceeding), but a guarantee of funds for covering tax dues the amount of which is not yet known at this stage.

The tax obligation security institution does not apply in the case of a tax obligation suspension with regard to initiating proceedings concerning fiscal offence or fiscal petty offence. An argument for the above is the fact that the order of immediate enforceability of decision cannot be given if that period has not been running. Therefore, the prerequisite stipulated in Article 239b, par. 1, point 4 of the Tax Ordinance does not apply, if the period of tax obligation’ negative prescription is suspended pursuant to Article 70, par. 6, point 1 of the Tax Ordinance.