English Translation

98a 178 93 Enforcement Office. The city administration has to carry out the enforcement procedure itself for its public claims, for private claims the civil courts are competent. The enforcement system of the city is divided. The tax departments of the financial administration carry out an application procedure for the duties they charge. The tax department l is also responsible for the fees and contributions charged by other urban authorities. e bailiff service has so far been provided by the Central Office for the District and Enforcement Service. e enforcement officers are distributed throughout the city area. This makes supervision difficult and is probably not economical either. The majority of the compulsory recovery operations are carried out by the cash and invoicing office. The accounting department determines the backlogs and arranges the recovery. The existing and executing agencies have a strong business relationship with each other, so you should be united in a department. The recovery procedure would be excluded from Divisions 1 and 2 of the financial administration and would be incorporated into an enforcement office, which should also be entrusted to the bailiff service of the city,