Abercrombie Paris,On the tax priority and the prio

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On the tax priority and the priority of competing civil

Paper Keywords: civil priority of competing tax priority Abstract: giving priority to tax claims priority tax claims of other rights guaranteed mortgages. Civil general priority of priority, including civil and civil special priority rights. When the tax priority and the priority of civil coexistence, the tax priority is usually worse after the Civil general priority mortgages. based on the the formation of the concept of special priority is not absolute priority in civil or worse after the tax priority, which is on a par with the tax status of priority, the order should be established as the basis of priority for repayment.
provisions of the tax priority when competing with the effectiveness of the civil order of priority. This judicial practice, the tax priority may conflict with the civil priority. When the priority with the Priority of civil coexistence and conflict, its effectiveness How to determine the order should be? This paper discussed this as a. a 、 tax priority and the concept of civil priority is tax priority tax claims and other public law and private law claims co-exist on the claims to money, and the taxpayer's surplus property is insufficient to pay the debts, taxes can be the right priority for repayment. recognize the right of priority because the tax, the tax is a national public interest in the important material basis, with a strong public interest. at the same time , tax claims and ordinary compared to private claims, such payments does not have the characteristics of the collection, and by the time 、 more limited program. Therefore, recognition of priorities will help to protect the tax revenue collected. ① civil Priority refers to the specific provisions of the creditor directly based on the law enjoyed by the general property of the debtor or a specific movable 、 the value of real property rights of priority for repayment. Civil priority system originated in Roman law, the initial priority set to marry a wife of Information returned by the guardian of priority and priority, its establishment is intended to protect the weak, uphold justice and the truth needs to be. ② civil priority can be divided into general and special priority priority. to the total property of the debtor on a particular there is generally called the priority of priorities, including the cost of litigation priority 、 wages and labor compensation priority 、 funeral expenses priority 、 priority of health care costs and the daily supply of the debtor and their families and other priorities; to the particular debtor exists on the property known as the special priority of priority, including the estate lender priority 、 seed 、 fertilizer 、 pesticide providing priority 、 hotel and restaurant owners priority 、 priority real people and real estate construction depositary priority and so on. Second, the civil tax priority priority when competing with the pick of the effectiveness of civil priority is divided into general and special priority priority, we will explore the tax priority and civil rights and civil general priority and effectiveness of special priority pick when competing issues. (a) of the tax priority when competing with the civilian general priority overall effectiveness of the recognition Civil Priority national legislation of view, the general priority of secured claims in civil range despite wider 、 variety, but most include the cost of litigation 、 wages 、 funeral expenses and treatment fees ③. based on preferential treatment of socially vulnerable groups, social justice of the expression and respect for the right to life, these claims are priority tax claims are generally compensated. China's The general priorities, including employee salaries and insurance fees 、 their savings, etc. These claims priority to tax priority, because the expression of social justice 、 respect the right to life. In 1919 the German right to life is a positive intervention by the state to achieve the people basic human rights front, the tax is no priority at all. wages are the most labor to survive a major source of income. Therefore,[link widoczny dla zalogowanych], to ensure the settlement of wage claims, which is to maintain social justice. especially in bankruptcy cases, a number of workers will lose their jobs, their wages and labor costs have to be guaranteed protection. the legal recognition of civil right to exist on the claims or some special effect of general priority, only wages to 、 workers social insurance 、 their savings and insurance payments and other few. and a wide range of foreign legislation on protection of interests of the citizens of careful,[link widoczny dla zalogowanych], law can be described as well-intentioned. such as the Italian Civil Code provides funeral 、 treatment costs 、 claims of alimony, fees 、 commission claims, farmers 、 partner companies or cooperatives, and hand corporate debt and other (see Italian Civil Code section 2751 、 attachment of the first 2751). For these claims,[link widoczny dla zalogowanych], the Italian Civil Code on movable property will be regarded as a general priority, priority tax claims repayment. U.S. Bankruptcy Code Section 507 provides that the six priority tax claims of unsecured creditors, which is hearing the case first administrative costs; second is from after the application is made to liquidate the debtor is declared bankrupt, the debtor in the ordinary course of business activities only in the form of debt . Such claims priority claim is to ensure compulsory liquidation of the debtor in the bankruptcy application is filed to the time when only the continuation of normal business; third category is the debtor owed wages and other remuneration; The fourth category is the debtor's employees The benefits of debt; fifth category is the food producers or small producers of the claims, the claims priority to U.S. special measures; sixth of the deposit paid by consumers. ⑥ the other hand, the priority of the tax system on, it appears that too rough. if our legislation does not give funeral 、 treatment costs 、 child support the effectiveness of the claims of the priority claim. Although we can not copy the foreign legislation, but the legislation is worthwhile to draw fine. based on the public good and secure tax claims the role of the normal operation of the modern state, it is necessary to give it priority. but not the well 、 complete. First, should more reflect the protection of the interests of workers, out of humanitarian considerations,[link widoczny dla zalogowanych], some of the claims priority given to the priority placed before the tax repayment. As mentioned above, funeral 、 treatment Fee 、 support payments of claims; freelancers to provide services due to the remuneration should be given credit; for bankruptcy terminate the labor contract law to obtain workers compensation claims and other claims. Meanwhile, for the duration of these claims need to be limited. Although no limited period of wage claims 、 insurance claims, which are conducive to workers, but no period a large number of wage claims will inevitably impact the tax levy, the tax limit for wage claims in the affected state revenue. China should reference to the United States, Britain and 、 Italy 、 Japan and other countries approach and provide a certain period of wages and other priority claims have priority in the effectiveness of the tax over the tax after the priority deadline will be poor repayment. Second, the tax priority legislation applies to both the bankruptcy case, also apply to non-bankruptcy situation. according to China's . and in non-bankruptcy cases,[link widoczny dla zalogowanych], wage and other priority tax claims will not be a priority effect, which is not conducive to the protection of workers the right to life. Therefore, it is necessary to bankruptcy cases bankruptcy cases, wage and non-tax priority claims priority to the harmonization of legislation requirements. Specifically, in the formulation of Tax Law, to consider two competing repaid when the order. (b) of the tax priority when competing with the civil effectiveness special priority pick Civil particular creditor priority refers to the specific legal provisions based on specific real or personal property to the debtor to enjoy the right of priority for repayment. recognized national priority system, in establishing the priority system, generally provide for civil and tax special priority the effect of the coexistence of the order of priority. In Japan, the current the right to pledge or mortgage the first to take privileges; second category is first taken as the privilege of leasing real property, as determined under such registration has its advantages and disadvantages of pledge or mortgage the first to take privileges. In this regard, the law provides as follows: First, the existence of the taxpayer's property before the first class to take privileges, for the price of the property, tax claims by the first bad check after the secured claims privilege. Second, the statutory tax paid in the previous period, the taxpayer had property there is a second class of first getting privileges, for the price of the property, tax claims by the first bad check after the privilege as a secured claim (first check recognition of such privileges and rights of pledge or mortgage have the same effect). Moreover, the taxpayer transferee with such privileges as the first secured creditor to take, the tax claims after bad debt secured by such. For these two types of access privileges other than the first, first, to take the privileges, because the local tax collection and tax law neither provided for, so only after the tax claims that they are inferior. ⑦ based on the Japanese Civil Code provides that first priority of priority tax claims, including property preservation priority 、 real estate transactions work priorities and priority. The second category of priority, including real estate leasing Priority 、 hotel accommodations and transportation priority priority. ⑧ priority of the Italian Civil Code on movable and immovable priority of a wide variety of secured claims. movable priority of secured claims, including: the cost of litigation movable property, personal property payments 、 preservation and improvement of the cost of claims, the necessary supply of agricultural production and labor claims, indirect 、 income tax credit, hotels main 、 claims such carrier, equipment vendor claims, Cheng tenant rents the land claims, real estate, the lessor's claims. Real Estate priority of secured claims, including: real cost of litigation, real estate tax claims, claims of indirect taxes, land reclamation and soil improvement in the share of payment. Italian Civil Code, the tax priority a priority listed as a civil one, and the tax priority is divided into movable and immovable property tax priority tax priority, regulations and other priorities were the coexistence of the repayment order. ⑨ This is different from Japan's . According to the Italian Civil Code section 2778 、 2780 provides that movable and immovable property involved in the formation of the cost of litigation, including tax priority in the priority of all priorities, and personal property tax priority on the priority of competing with other real estate when the overall effect is : movable payment claims 、 preservation and improvement of the cost of claims 、 remuneration of workers engaged in farming and harvesting claims and supply of agricultural production and labor necessary to the priority of claims to personal property claims on the formation of indirect taxes and income taxes; damages claims 、 innkeepers claims 、 delivery who 、 by the incumbent 、 bailee and trustee of the debt and other movable property after the formation of inferior indirect taxes and income tax claims, but the preferred form in the general real estate tax priority.