Tax administrators' claim in insolvency proceedings

Tax administrators' claim in insolvency proceedings Abstract The thesis deals with the claims of the tax administrator in insolvency proceedings. As this is a complex and very broad issue, the thesis focuses on a more detailed analysis of two major cases in which the tax administrator acts as a creditor in insolvency proceedings. Specifically, these are cases where the tax administrator acts as a secured or preferential creditor. The thesis also analyses the data provided by the tax authorities on the basis of questions sent to them. The thesis is divided into two chapters. The first one deals with the tax administrator as a secured creditor. First, the advantages of the secured creditor status in insolvency proceedings are explained. The substantial part of the chapter is devoted to the creation of the tax administrator's pledge, which differs from the general pledge. The thesis reflects on what tax claims can be subject to a pledge in the context of the new case law of the Supreme Administrative Court. This chapter also explains the possible impact of the commencement of insolvency proceedings on the duration of the pledge. The chapter also deals with the conflict between the Insolvency Act and the Civil Code regarding the order of creation of a pledge and presents possible solutions. The next subchapter..