Acquisition of immovable property to counteract tax evasion: notice triggers initiation, service and publication requirements for affected parties. Acquisition of immovable property to counteract tax evasion is commenced by the competent authority via a preliminary notice published in the Official ... Summary
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Acquisition of immovable property to counteract tax evasion: notice triggers initiation, service and publication requirements for affected parties.
Acquisition of immovable property to counteract tax evasion is commenced by the competent authority via a preliminary notice published in the Official Gazette and served on the transferor, transferee, occupant and known interested persons; local conspicuous publication and prescribed local notice are required. Proceedings must be initiated within the statutory time-limit from registration of the transfer, but a later competent authority may initiate within the prescribed period or a further short period after a jurisdictional determination, and any period of court injunction preventing initiation is excluded from the computation.
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