Law enforcement officer
An enforcement officer (also enforcer, VZB, VB or VZ) (in some federal states enforcement officer ) enforces public law claims in the field on behalf of an authority (e.g. federal, state or local authority ) or a corporation under public law (e.g. . Chamber of Crafts or Social Security Agency). In each case, it concerns claims of the commissioning body against persons in the area of responsibility of the enforcement officer. There are enforcement officers in the judiciary, financial administration , customsand the municipalities and municipal associations. In principle, every public law enforcement authority can appoint enforcement officers and enforce their claims themselves. This is the principle of so-called self-execution.
tasks
Enforcement officers only act on the basis of an enforcement order; they always work in accordance with instructions. Their tasks include enforcing movable property and then realizing it by auction or private sale. You are authorized to search apartments, business premises and open locked containers. If the debtor refuses to search, a search warrant will be requested from the competent local court. The tasks are comparable to those of the bailiff , but the bailiff has a variety of other tasks. Today attempts are being made, sometimes with great success, to increase the recovery rate through voluntary, cooperative solutions.
Exam scope
The enforcement officer only checks custody ( Section 286 of the Tax Code), not property. He may not refrain from seizure of property if it is asserted on presentation of a security transfer agreement that a third party is now the owner.
Enforcement remuneration
The Enforcement Remuneration Ordinance (VollstrVergV) regulates the additional remuneration for the civil servants in the enforcement service with which the usual expenses of this occupation (e.g. night enforcement) are to be compensated. In addition, the enforcement fee serves as a success fee. The amount is based on the fees paid and is limited to certain maximum amounts per order and also to maximum annual amounts. The VollstrVergV is a federal law. However, with the federalism reform in mid-2006, legislative competence was transferred to the federal states.
Law enforcement officers
The enforcement officers of the judiciary enforce claims of the judicial authorities and non-tax claims of the federal states. In addition to the bailiffs, they work at the local courts. There are only a few federal states (e.g. North Rhine-Westphalia ) that train and employ law enforcement officers.
Legal basis
For the enforcement officers of the judiciary, the Code of Civil Procedure (ZPO) applies to the enforcement of non-tax claims of the federal states or the Judicial Collection Code to the enforcement of claims for judicial costs.
(The entire scope of the Code of Civil Procedure ( ZPO ) has been deleted , including the entire section 4 from §899 to §915h)
education
The training lasts one year. It is preceded by an aptitude test. As a rule, civil servants in the simple judicial service are trained by way of promotion to law enforcement officers.
Further tasks
The enforcement of fines, administrative fines, coercive fines and fines, as well as the removal of driving licenses and insurance policies, etc. are among the other tasks of the law enforcement officers. In North Rhine-Westphalia, this also includes the acceptance of the affidavit.
Local area of responsibility
The area of responsibility usually extends to the district of the district court for which you work or to parts of the district court district if several enforcement officers are active at a district court.
Salary
They are members of the middle service and are usually assigned to a grade between A 7 to A 9 with an allowance. The enforcement fee is paid in addition.
Financial management enforcement officers
The enforcement officers of the tax authorities usually enforce tax claims. In some federal states (e.g. Berlin) they are also responsible for the enforcement of other claims. The superior of the enforcement officer is the back office, who decides whether to credit or not. The enforcement officer may only act on the basis of this enforcement order. Without an order, he is not allowed to take any money with him - not even as a courtesy. He must issue a receipt for any money received. Enforcement using the parking claw (immobilizer) is particularly relevant today in order to achieve repayment. The individual technical questions are well explained in a guide.
Legal basis
You enforce according to the provisions of the tax code (AO) and the enforcement order (VollzA).
education
Enforcement officers go through the normal training for the middle service in the financial administration and then receive additional training for the activity of the enforcement officer, since the training for the middle service already taught the basics of enforcement law according to the AO.
Local area of responsibility
Their area of responsibility extends over the area for which the tax office is responsible, with which they are employed.
Salary
They are members of the middle service and are usually assigned to a grade between A 6 to A 9 with an allowance. The enforcement fee is paid in addition.
Customs enforcement officers
The enforcement officers of the customs enforce public-law pecuniary claims of the federal government and the direct federal legal persons under public law (e.g. pension insurance institutions and health insurance companies, insofar as these do not have their own enforcement officers).
Legal basis
The applicable legal basis depends on the claim that is being enforced. Thus, social security contributions according to § 66 SGB X i. V. m. the Administrative Enforcement Act and i. V. m. the AO enforced.
education
You will undergo training for the middle service of the customs administration and receive additional training when working as an enforcement officer.
Local area of responsibility
Your area of responsibility extends over the district of the main customs office where you are employed. Basically, individual areas are assigned to individual officials as work areas according to the postcode .
Salary
They are members of the middle service and are usually assigned to a grade between A 6 to A 9 with an allowance. The enforcement fee is paid in addition.
Enforcement officers of the municipalities and municipal associations
In addition to the claims of their employing body, the enforcement officers of the communities and community associations also enforce claims for other public-law institutions , corporations and foundations under public law (e.g. chambers of crafts , professional chambers ). If the municipalities and municipal associations do not have their own enforcement officers, they use the enforcement officers of the judiciary or the bailiffs.
Legal basis
The enforcement officers of the municipalities and municipal associations enforce according to the administrative enforcement laws of the federal states.
education
An apprenticeship is currently available. Not required by law in any federal state. As a rule, they are prepared for their work as law enforcement officers with specialist training and receive practical training.
Further tasks
In some federal states (e.g. North Rhine-Westphalia ) they are also responsible for accepting the asset information. In addition, they also receive so-called pick-up orders from their employing body. B. for books that have not been returned from the city library.
Local area of responsibility
Their area of responsibility extends to the area of the municipality for which they work or the municipality association.
Salary
They are members of the middle service and are grouped in a grade between A 6 and A 9. Often, collective bargaining employees also take on the tasks of enforcement officers. Your remuneration usually extends to pay groups 6 to 9 TVöD . The enforcement fee is paid in addition.
Individual evidence
- ↑ Enforcement website of the Federal Insurance Office , accessed on December 26, 2017
- ↑ Pump, Can backlogs from municipal enforcement and tax losses be prevented by telephone reminders ?, VR 2012, 228.
- ↑ OFD Rhineland and Münster, guidelines for the enforcement field service, as of April 19, 2013.
literature
- Sandra Peitz (in cooperation with the Bund der Vollziehungsbeamten eV Landesverband NRW): Service instructions for enforcement officers . Brief-und-Siegel-Verlag, Norderstedt 2005, ISBN 3-938709-02-2 (based on the VwVG NRW).
- Michael App, Arno Wettlaufer, Practical Handbook Administrative Enforcement Law, 5th edition 2011, Carl Heymanns Verlag, ISBN 978-3-452-27420-5
- Norbert Meier, Immobilizers on vehicles - a permissible enforcement measure to secure tax debts ?, STW 2008, 173
- Röder / Glotzbach / Goldbach, ABC of attachable and non-attachable movable property, claims and other property rights, Verlag W. Reckinger ISBN 978-3-7922-0019-3
See also
- bailiff
- Federal Customs Administration # enforcement authority
- Enforcement authority (in the case of municipalities and institutions / corporations under public law)
- Administrative enforcement
- Immobilizer
- Garnishment
