The tax collector, who finds himself

This decision provides important insight into your property law. Here is what it changes for you.

The situation

The tax collector, who finds himself unable to register his lien after the order opening the insolvency proceedings because of the prohibition established by Article L. 621-50, paragraph 1, of the Commercial Code, nevertheless retains his lien, pursuant to the second paragraph of that article, for the debts which he was not required to register on the date of the order opening the proceedings, provided that those debts have been declared. The judgment which orders the admission as an unsecured debt of the tax claim assessed before the order opening the proceedings and which the collector was not required to register on the date of that order must be quashed.

What the law says

This decision confirms the fundamental principles of property law.

Points to note

• Strictly comply with the statutory time limits for appeals
• Keep all your supporting documents (title deeds, deeds, correspondence)
• Anticipate: preventive advice always costs less than litigation

For an analysis of your situation: 30-minute consultation at €45 with Maître Zakine.