ملخص الجهاز:
" 4-Article 269 of the Civil Procedure Law passed in 1939: "The applicant for attachment, in satisfying his claim from the attached property, has a priority right over other creditors.
7-Article 153 of the Direct Tax Law passed in Esfand 1345: "The Ministry of Finance shall have a priority right over other creditors, with the exception of holders of rights regarding mortgaged property and the claims of workers and employees arising from service, for the collection of taxes, fines, and late payment damages due from taxpayers and those responsible for tax payments.
As soon as the matter becomes clear, it is noted that the issue cannot be outside of the following three cases: First, that there is only one holder of the priority right, such as a worker as referred to in Article 24 of the Labor Law, or the applicant for the attachment mentioned in Article 269 of the Civil Procedure Code.
Another creditor is a pharmacist who has a priority right under Article 58 of the Bankruptcy Liquidation Law. 2-One of the creditors of the bankrupt is someone who has previously attached the assets of the bankrupt through the court and, according to Article 269 of the Civil Procedure Code, is preferred over others in satisfying their claim from the attached assets.
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