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For the
purpose of levying all customs duties and other fees and
taxes with which the Department is charged of levying as
well as for the levying of fines, indemnities, confiscations
and recoveries, the Department enjoys a general prerogative
over the movable and immovable properties belonging to the
taxpayers even till the state of bankruptcy and with
preference over all the debts except those related to the
maintenance of materials and the costs of the judicial
proceedings presented by the other parties and the debts
which enjoy a general prerogative on the movable properties. |
