Paragraph 2: Liens and mortgages, subrogation.

1. For the recovery of taxes of all kinds and assimilated taxes, confiscations, fines and restitutions provided for in this code, public accountants benefit from the Treasury’s lien provided for in article 1920 of the General Tax Code. This lien is exercised after the lien for legal costs and other privileged costs and the lessor’s lien provided for in article 2332 of the Civil Code, up to a limit of…

1. Amounts still owed as preferential claims by merchants and legal entities governed by private law, even if they are not merchants, in respect of the claims listed in 1 of article 379, shall be disclosed in accordance with the conditions set out in 2 to 5. 2. Publication is made at the request of the administration responsible for recovery. 3. Depending on the nature of the claim, registration may…

Producers, importers, refiners, distributors, wholesalers of mineral oils, derivatives and residues, as well as garage distributors and fuel retailers benefit, for the recovery of the part of their claim representing customs duties and taxes of all kinds on the energy products defined in article L. 312-3 of the code of taxes on goods and services, other than coal and natural gas defined respectively in articles L. 312-4 and L. 312-5…

1. Any natural or legal person who has paid, on behalf of a third party, duties, fines or taxes of any kind for which the Customs are responsible for recovery, shall be subrogated to the Customs’ lien, regardless of the recovery procedures applied by the Customs to the third party. 2. However, this subrogation may not, under any circumstances, be invoked against State administrations.