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for det andet: hvis fællesskabsfordringer i forbindelse med en tvangsinddrivelse konkurrerer med nationale statslige fordringer, skal fællesskabsfordringerne have fortrinsret.
secondly, when a case of enforced recovery relates to both community claims and claims in favour of a national budget, the community claims should be accorded priority.
for det første var skattemyndighederne i modsætning til private kreditorer berettiget til at iværksætte tvangsinddrivelse på eget initiativ gennem salg af fast ejendom, maskiner eller virksomheden som helhed.
first, the tax office, unlike the private creditors, was entitled to initiate tax execution on its own initiative through the sale of real estate, machinery or the firm as a whole.
kommissionen nærede tvivl om, hvorvidt akkordproceduren havde ført til det bedste resultat for staten som konas’ kreditor i sammenligning med konkursproceduren eller proceduren for tvangsinddrivelse af skattetilgodehavender.
it doubted that the arrangement procedure led to the best possible outcome for the state as a creditor of konas when compared with the bankruptcy procedure or the tax execution procedure.
i henhold til proceduren for tvangsinddrivelse af skyldig skattegæld kan skattemyndighederne direkte sælge skyldners aktiver (tilgodehavender og andre likvide midler, løsøre og fast ejendom).
under the tax execution procedure, a tax office can directly sell the assets (receivables and other current assets, movable assets, real estate) of the debtor.
navnlig fandt kommissionen, at skattemyndighederne befandt sig i en situation, der afveg fra de øvrige kreditorers i og med, at skattemyndighederne havde sikkerhedsstillelse for deres fordringer og mulighed for at iværksætte proceduren om tvangsinddrivelse af skattetilgodehavender.
in particular, it found that the tax office was in a situation legally different from the other creditors as it possessed secured claims and had the possibility to initiate the tax execution procedure.
denne tvangsinddrivelse af skattegæld bliver altid særligt vanskelig, hvis de pågældende helt eller delvist har deres formue i en anden medlemsstat eller har bragt den i- set fra deres side- sikkerhed dér.
this enforced payment of tax debts always becomes particularly difficult for both parties when the debtors have deposited all or part of their assets in another member state to protect them from seizure.
for så vidt angår proceduren for tvangsinddrivelse af skattetilgodehavender, bekræftede de slovakiske myndigheder, at skattemyndighederne mellem 1998 og 2000 havde udstedt otte fuldbyrdelsesordrer over for konas og nedbragt virksomhedens gæld med 8106672,42 skk til 11223459 skk, hvilket indgik i akkordproceduren i 2004.
as to the tax execution procedure, the slovak authorities confirmed that between 1998 and 2000 the tax office issued eight execution orders against konas and decreased the company’s tax debt by skk 8106672,42 to skk 11223459, which was included in the arrangement procedure in 2004.
det står imidlertid ikke klart, hvorfor skattemyndighederne ophørte med tvangsinddrivelsen af konas’ gæld fra før 2001.
it is not clear, however, for what reason the tax office suspended tax execution with regard to konas’s pre-2001 debt.