When does a seizure of real property under the national tax collection procedure take effect, and which arrears can its effect reach?
General information · Not legal advice
Material to check
In a practice file we read the land or asset register showing when the seizure registration was completed, the record showing when ownership of the seized property was transferred, and the tax arrears records showing the statutory due date of each unpaid national tax.
These are types of material to look for, not evidence already verified by PRO SE.
Where readings differ
One reading treats the completion of the seizure registration or the registration of the seizure as the single moment the effect arises, so before that point nothing in this provision gives the seizure any effect, whatever has been decided or served.
Another reading extends that effect beyond the tax for which the seizure was made: it also covers unpaid national taxes whose statutory due date under the Framework Act on National Taxes arrived before ownership of the seized property was transferred, so arrears already due at the transfer date fall within the seizure as well.
Your judgment
Where the arrears continued to grow after the transfer, how could the file show which instalments had already reached their statutory due date before that date?
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 on when a seizure takes effect, or if a court decision defines when a seizure registration counts as completed.