List of tax debtors of the city of Prešov

List of tax debtors according to the situation as at 31 December of the previous year, for whom the aggregate amount of tax arrears exceeded EUR 160 for a natural person and EUR 1 600 for a legal person. http://egov.presov.sk/Default.aspx?NavigationState=806%3A0%3A The list is in accordance with Section 4(1) of Act No 563/2009 on tax administration (Tax Code) and amending certain acts, as amended, using Section 52(2) and (4) of the Tax Code. In the list of tax debtors there are also tax entities in bankruptcy whose arrears under the applicable legislation are not enforceable and the amount of proportional satisfaction of the creditor is decided by the competent district court.本数据集收录截至上年12月31日的税务债务人清单，其中自然人欠缴税金总额超过160欧元，法人欠缴税金总额超过1600欧元。 来源网址：http://egov.presov.sk/Default.aspx?NavigationState=806%3A0%3A 本清单符合经修订的《第563/2009号税务管理法案（Tax Code，税收法典）》第4条第1款及相关修正案的规定，并依据税收法典第52条第2款与第4款的规定制定。 本税务债务人清单中还包含处于破产程序中的税务主体，其根据现行立法产生的欠缴税款不具备强制执行效力，债权人的按比例受偿金额由有管辖权的地区法院裁定。