Once the head of the tax office has set a distribution date, whom must the head notify, and in what cases may notice be dispensed with?
General information · Not legal advice
Material to check
For this exercise we read the notice the head of the tax office sent setting the distribution date, the list of reporting-target creditors and creditors who demanded distribution, and any record showing that a person among those to be notified was abroad or could not be located.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading takes the notification duty at face value: where a distribution date is set under the preceding paragraph or under the relevant paragraph of the other provision the article cross-references, the head of the tax office must notify the defaulting taxpayer, every reporting-target creditor and every creditor who has demanded distribution.
Another reading centres on the proviso: the office need not notify where those to be notified are abroad or their whereabouts are unclear, so a file has to show that state of affairs rather than merely an absence of notice.
Your judgment
If notice did not reach one of the persons to be notified, how could the file show that, when notice was due, that person was abroad or could not be located?
PRO SE does not make this decision or keep a case record on this public site.When to reconsider
We look at this again if the provision is amended to change who must be notified or when no notice need be given, or if a court decision explains what the notice must contain.