Unpaid taxes, custom duties and unpaid social insurance contributions shall be preferred beyond the amount fixed by article 180(5) and (6) of this Uniform Act.
These rights of preference shall be effective only where they are registered in the Trade and Personal Property Rights Register within six months of the payable date. However, where there is a violation of fiscal, customs or social insurance law, time shall start running from the notification of the distress, tax payment notice or of any other form of recovery notice.
Registration shall confer preferential rights to the public Treasury, Custom and Excise department and social insurance institutions for three years from the date the registration was done; the right shall cease to be effective on the expiration of this period unless renewed before the expiration period.
Section 2
Special Liens
Official translation
Transcription: Spot-checked
In force from 16-05-2011
Source page 42
The document's transcription was spot-checked against the supplied source; this does not confirm a line-by-line review of every provision.
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