論税收債權在澳門法中的優先受償地位

有關債權優先受償問題之法律制度(也即債權之優先受償權制度,或稱優先權制度),最早見於羅馬法之規定中。該制度設立之初始目的在於適應现實的需要、保護弱者並維護社會之公平正義,因此,其適用範圍主要限於確定妻之嫁资返還優先地位與監護人之優先地位。現代的大陸法系國家與地區,大多繼承了羅馬法的造一特定之保護債權的制度,並根據當今形勢的發展,對原有之羅馬法制度作了繼承性的變革與發展。在澳門《民法典》第二卷《債法》第六章《債之特別擔保》中,即專門對債權之優先受償制度作出了規定,確立了動產一般優先受償權與特別優先受償權兩類不同的制度。

An Analysis of the Doctrine of the Creditor's Right of Preemption in Macao Taxation

The origins of the doctrine of the right of preemption can be dated back to ancient Roman law. According to this doctrine the obligee takes priority over others in claiming satisfaction of an obligation. The doctrine of the right of preemption is assimilated by Macao Civil Law and Tax Law, in which the administration of local taxes take priority over other common creditors in claiming satisfaction of an obligation of tax collection.