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Recovery of claims

Dunning and enforcement proceedings for claims under public law

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  • Detailed description

    The Brandenburg Administrative Enforcement Act (VwVGBbG) serves the enforcement of public-law claims by the state. This is to be distinguished from enforcement by the Confederation and the enforcement of private-law claims under the Code of Civil Procedure (ZPO).

    Public law claims are, for example:

    Value added tax, income tax, wage tax, trade taxes, property taxes, dog tax, waste fees, sewer fees, chimney sweep fees, fines, broadcasting fees and BAföG.

    The order for payment procedure precedes the recovery procedure and forms part of the procedure.

  • Process

    Enforcement by customs

  • Legal basis
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