Je was op zoek naar: skattefuldbyrdelsesprocedure (Deens - Engels)

under en skattefuldbyrdelsesprocedure kan skattemyndigheden sælge debitors aktiver (tilgodehavender og andre kortfristede aktiver, løsøre, fast ejendom) direkte.
in a tax execution procedure the tax authority can sell the debtor's assets (receivables and other current assets, movable assets, real estate) directly.

for at fastslå, om det markedsøkonomiske kreditorprincip blev overholdt, skal kommissionen fastslå, om skattekontoret opnåede mere ved at acceptere den ordning, som modtageren havde foreslået, end ved en konkursprocedure eller en skattefuldbyrdelsesprocedure.
in order to determine whether the market economy creditor test was met, the commission has to determine whether the tax office was better off accepting the conditions of the arrangement as proposed by the beneficiary compared with the possible outcome of a bankruptcy procedure or a tax execution procedure.

de slovakiske myndigheder mener, at skattefuldbyrdelsesproceduren var et reelt alternativ for skattekontoret.
the slovak authorities consider that the tax execution procedure was a genuine alternative for the tax office.