STATUTORY LIEN FOR TAXES AND OTHER DUTIES

Abstract

The work was created as a result of the master's studies at the Faculty of Law in Belgrade on the civil law module (property law sub-module II). The right of lien has always had a great importance in people's everyday life. Legal lien has its roots in Rome and Ancient Greece, and has undergone many changes. It is interesting that the state no longer has priority in the collection of its claims as before, a registered pledge is introduced in most modern systems, and the state as a creditor should be registered in certain registers in order to acquire a certain order in the collection of its claims and thus provide a safer billing