The competition between the tax office and the other creditors to settle their claims

Authors:

• Bronisław Sitek

Abstract

The subject of this study is to present the place of civil claims of tax office in connection with other claims. The author, as a research hypothesis, assumed that fiscal claims are stronger than other claims. In order to meet the claims of the debtor's property, the state treasury is a stronger party. The aim of the study is to analyze the solutions in Poland and in Italy from a comparative and historical perspective. The solutions developed under Roman law have undoubtedly influenced the equal treatment of civil fiscal claims with others, at least in the same group of privileged claims in enforcement proceedings.