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Article L8253-2 of the French Labour Code

Payment of the special levy is guaranteed by a lien on the movable property and effects of those liable, wherever they may be, with the same rank as that enjoyed by the Treasury pursuant to article 1920 of the General Tax Code.

Original in French 🇫🇷
Article L8253-2

Le paiement de la contribution spéciale est garanti par un privilège sur les biens meubles et effets mobiliers des redevables, où qu’ils se trouvent, au même rang que celui dont bénéficie le Trésor en application de l’article 1920 du code général des impôts.

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