Kuwait Court of Cassation principle number 877

The privilege securing amounts due to the Public Treasury in taxes, fees and other dues. Their ranking. In second place after the privilege for judicial expenses. - The privileged right and the subject matter of the privilege. Recourse is to the special provisions to determine the property subject to the privilege. Example: the legislature’s conferral upon debts owed to the Kuwait National Petroleum Corporation of the same protection afforded to Public Treasury dues, namely rights of priority and pursuit. Article 21 of Decree-Law 6/1980. This special provision does not specify the property subject to the privilege. Its implication: the privilege attaches to all the debtor’s assets. The reason for this exception is to safeguard the public interest in collecting the Corporation’s dues.