On August 28, 2014, the Government approved amendments to the Law on Taxes introducing the concept of tax lien (restriction). The priority of the tax lien vis-à-vis the secured interests of other creditors will be determined by the time of its filing with the registry of movable property and may extend to bank accounts and other property. Tax lien will not replace the arrest of property which still can be used by tax authorities under certain conditions. The amendments are expected to take effect on January 1, 2015.
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