Article 1920 of the French General Tax Code
November 7, 2023
1. 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…
