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VwVG Verwaltungs-Vollstreckungsgesetz
Öffentliches RechtVerwaltungsrecht
Verwaltungsprozessrecht
(1) Die öffentlich-rechtlichen Geldforderungen des Bundes und der bundesunmittelbaren juristischen Personen des öffentlichen Rechts werden nach den Bestimmungen dieses Gesetzes im Verwaltungswege vollstreckt.
(2) Ausgenommen sind solche öffentlich-rechtlichen Geldforderungen, die im Wege des Parteistreites vor den Verwaltungsgerichten verfolgt werden oder für die ein anderer Rechtsweg als der Verwaltungsrechtsweg begründet ist.
(3) Die Vorschriften der Abgabenordnung des Sozialversicherungsrechts einschließlich der Arbeitslosenversicherung und des Justizbeitreibungsgesetzes bleiben unberührt.
Quelle: BMJ
Import: