If the claim for tax, interest, costs and fines is not satisfied, the FTA shall instigate debt enforcement proceedings and take whatever civil and enforcement measures that serve the purpose.
If the tax claim is not yet legally binding and if it is disputed, the FTA shall issue a ruling. Until a legally binding ruling is issued, the final ranking of creditors is suspended.194
By rejecting the summons for payment, the taxable person instigates the procedure to continue enforcement proceedings. The FTA is responsible for setting aside the rejection of the summons for payment.
…195
The FTA must register the tax claim in the public inventories or on public notices to creditors.196
The taxes incurred in the context of enforcement proceedings represent exploitation costs.
The FTA may in justified cases waive the collection of the tax if the enforcement proceedings are not expected to be successful.