The collection of taxes through enforcement

2.1. What is the procedure for enforced recovery?
2.2. When does the enforced recovery start?
2.3. What is the enforcement order and certificates of overdraft?
2.4. What is the surcharge for a late payment?
2.5. Can the surcharge of late payment be requested without having notified the taxpayer prior to the enforcement order?
2.6. Can you appeal against an enforcement surcharge? On what grounds can one legally challenge the authorities?
2.7. Can you appeal the enforcement procedure with underlying reason?
2.8. To whom and in what time frame can the enforcement order be appealed?
2.9. Is it necessary to endorse to be able to suspend the enforcement of the administrative act?
2.10. What is the payment time for an enforced debt?
2.11. How does the freezing of property start? What goods can be seized?
2.12. Can they seize bank account balances? Is there a limit?