Which debts are meant as debts to the State?
Debts to the State mean taxes, fees, contributions, fines, etc., issued / certified by public bodies. In particular, all debts certified on the basis of the Public Revenue Collection Code, the National Customs Code and the Tax Procedure Code. In addition, based on the law, the debts in favor of third parties are regulated, which are certified and collected by the tax administration based on the Public Revenue Collection Code.