1The decision of the court which settles the revocation of the sequestration pursuant to article 12/b of this law, is transmitted to the Agency of the Administration of the Sequestrated and Confiscated of Assets, which notifies the owner of the sequestered assets.

2The assets are handed over to the owner in compliance with the provisions of the Civil Procedure Code, accompanied with the relevant documentation, which is handed to the owner by the administrator of the assets.

3The Agency of Sequestred and Confiscated Assets and the administrator of the assets are freed of any responsibility if the owner of the assets having no justified reason fails to appear within 30 days from the date of the notification of the decision for revocation of the sequestration.

4The revocation of the sequestration measure does not hinder the use of the data and evidence ensured during the investigation for tax purposes

5Upon decision of the revocation of the sequestration, the court may decide the obligation on the owner of the assets or on the person, who owns or administers the assets or its parts, to notify the tax administration for a period not less than 5 years from the date when the decision was notified, for the acts of the possession, the buying or the payments that have been received, the professional tasks of the administration or the custody, as well as for other acts or contracts, according to the type and the value determined by the court, depending on the asset and the incomes of the person in any case for a value not less than 2 million leke

6The notifications provided for in paragraph 5 of this article shall be carried out within 10 days from the performance of the act, meanwhile for other acts carried out in the preceding year, within January 31 of every year.

7The profited objects and the payments that have been received, for which the obligation of notification has not been respected, shall be confiscated to the person who does not respect the notification obligations within the time limits stipulated in paragraph 6 of this article, without submitting reasonable grounds.