Kuwait Court of Cassation principle number 3906

The privilege attaching to amounts due to the Public Treasury in taxes, fees, and other dues. Their ranking. Second in rank after the privilege for judicial expenses. - The privileged right and the property subject to the privilege. Recourse in their regard is to the special provisions to determine what is subject to the privilege. Example: the legislature's conferral upon the debts due to the Kuwait National Petroleum Corporation of the same protection prescribed for Public Treasury dues, comprising the rights of priority and pursuit. Article 21 of Decree-Law 6/1970. This special provision does not specify what is subject to the privilege. Its implication: the privilege attaches to all the debtor's assets. The reason for this exception is safeguarding the public interest in collecting the Corporation's dues. Article 18.