Enforcement and security proceedings are procedures on basis of which the tax administration (commonly known as tax authorities) causes the most damage.
In addition, they are often irreparable damage. Therefore, the protection of the rights of the individual (the taxpayer) in the enforcement proceedings becomes of crucial importance. But in practice, the tax office does not really care about it, because in his opinion the administration, as the classic used to say, is “always serving the state.” In this context, the interest of the individual does not count. Thus, in this situation, in principle, the only entity that in the enforcement proceedings can claim the rights of the taxpayer, outside himself, is his representative – a professional tax advisor.