publication of Treasury's priviledge : new rules

In France, some creditors have a right to be paid before other creditors. Titles to this preference vary. One very powerful right is that of the Treasury, i.e. the State, to the preferential payment of tax. This is a statutory priviledge and cannot be avoided by contract. Therefore, even if creditors may have a contractual security, for example a mortgage, they will be paid only after the State (and for that matter, social security) has been paid.
In order to limit surprises, the State is held to publicise certain amounts covered by this priviledge.

Currently, the priviledge is to be published if the debtor
- has been subjected to a late payment fine or
- was issued an enforceable payment order,

and

if 9 months after that date, the debtor owes at least a total of 15 000 euro on account of income tax, corporate income tax, payroll tax (this is a particular tax due to the State and not a tax owed to Social Security) business tax and turn-over taxes (in particular vat).

Publication is made at the companies register:
Tribunal de commerce if the debtor is a business person or a company,
Tribunal de Grande Instance in the other cases.

Amounts owed on account of these taxes and to be paid by installments (plan de réglement) need not be publicized.