Article 17 requires the Secretariat of the competent Court to support tax collection efforts by providing the Tax Authority with specific legal records upon request. This includes records of movable property attachments and fixed sale dates following execution orders. The Court must also share declarations made by garnishees during garnishment proceedings and notices of real estate attachments registered with the Land Register. These notifications must be furnished promptly after the relevant legal action or registration, enabling the Tax Authority to monitor a taxpayer's assets during litigation or enforcement.
Part 2 - General Provisions
Section 6 - Obligations of Ministries, Government Authorities and Other Parties