French General Tax Code
In force1. Taxes of all kinds and assimilated taxes, tax and criminal fines, the fixed procedural duty referred to in Article 1018 A and claims of all kinds in respect of indirect taxes, recovered by public accountants, benefit from a payment privilege known as the Treasury privilege.
The Treasury's preferential right applies under the same conditions and with the same rank to principal duties, ancillary duties and advance payments to be made in discharge of taxes.
The Treasury's preferential right is exercised prior to the payment of taxes.
The Treasury's lien is exercised before all others on movable property and effects belonging to debtors, wherever they may be. However, for claims of all kinds relating to indirect taxes, this lien is exercised after the lien for legal costs and other privileged costs and after the lessor's lien provided for in article 2332 of the Civil Code, up to a limit of six months' rent.
The Treasury's lien in respect of direct taxes, turnover taxes and similar taxes is exercised, where there is no conventional mortgage, on the equipment used to operate a commercial establishment, even where this equipment is deemed to be immovable pursuant to the first paragraph of article 524 of the Civil Code.
The preferential right of the Treasury is without prejudice to the rights that, like any creditor, the public accountant may exercise over the property of those liable to pay.
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2 (Repealed)
3. Tobacco suppliers referred to in article 565, manufacturers of compound spirits and cereal-based drinks as well as shippers of drinks are, as far as consumption and circulation duties are concerned, subrogated to the privilege conferred on the administration by this article for the recovery of duties they have paid on behalf of their customers, without however this subrogation being able to prejudice the rights and privileges of the administration.
