This book discusses in a concise and comprehensive manner a part of the State’s budgetary management that is significant to many actors (lawyers, public administration officials), i.e. the assessment and recovery of tax revenue. The authors deal with all relevant issues, including: legal title, service of tax assessment, overdue debts, set-offs - write-offs - refunds, liability arising from succession law, matters of State liability, responsibility of shareholders or members of companies, enforcement issues, criminal and administrative sanctions, pre-bankruptcy procedure, bodies and authorities involved in resolving a tax dispute, administrative judicial appeal, administrative appeal and other legal remedies, and interim judicial protection.