Late-payment surcharges; recovery

(1) Where the levy amounts and levy advance-payment amounts are not paid by the due date, a late-payment surcharge of 1 per cent of the rounded-down outstanding amount is payable for each month or part-month of delay. The late-payment surcharge is levied only where the outstanding amount exceeds EUR 50 and the delay exceeds three days. Where the assessment of a levy is set aside or amended, the late-payment surcharges incurred up to that point remain unaffected.
(2) For calculating the late-payment surcharge, the outstanding amount is to be rounded down to the nearest EUR 50.
(3) A validly made levy amount or levy advance-payment amount is deemed paid 1. on handing over or sending payment instruments, on the day of receipt by the cash office competent for BaFin (federal cash office or paying agent); in the case of handing over or sending cheques, however, three days after the day of receipt of the cheque by the competent cash office, 2. on transfer or payment into an account of the competent cash office, and on payment by payment slip or postal order, on the day the amount is credited to the cash office, or 3. where a direct-debit authorisation exists, on the due date.
(4) In the case of joint and several debt, late-payment surcharges accrue against each defaulting joint and several debtor. In total, however, no higher late-payment surcharge is payable than would have been incurred had the default occurred with only one joint and several debtor.
(5) Levy and levy advance-payment amounts not paid on time are recovered by BaFin under the provisions of the Administrative Enforcement Act. The enforcement authority is the principal customs office competent for the seat or establishment of the person against whom enforcement is sought.