See also the sixth sentence of Section 22(1) MFG, which refers to the ‘powers’ of the Land Governments (and the possibility of delegating them to the highest Land authorities) and Section 23(2) MFG, under which levies are recoverable in accordance with the General Tax Code, which in turn requires a tax notice or similar administrative document to have been issued (cf.
Règlement (CE) no 271/2008 de la Commission du 30 janvier 2008 modifiant le règlement (CE) no 794/2004 concernant la mise en œuvre du règlement (CE) no 659/1999 du Conseil portant modalités d'application de l'article 93 du traité CE (JO L 82 du 25.3.2008, p. 1).