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| titulo | ARTICLE 149: PREFERENCE FOR THE FEDERAL TAX AUTHORITIES |
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| contenido | ARTICLE 149: PREFERENCE FOR THE FEDERAL TAX AUTHORITIES
The federal tax authorities will have preference to receive the payment of credits coming from the income that the Federation had to receive, with the exception of debts guaranteed with pledge or mortgage, of food, wages or salaries accrued in the last year or of compensation to the workers in agreement with the Federal Labor Law (Ley Federal del Trabajo). In order for the exception referred to in the preceding paragraph to be applicable, it will be an essential requirement that prior to the date on which the notification of the tax credit takes effect, the guarantees have been registered in the corresponding public registry and, in respect of the debts for food, that the claim has been filed with the competent authorities. The validity and enforceability of the credit whose preference is invoked must be verified in a reliable manner when the administrative appeal is asserted. In no case will the federal tax authorities will enter universal trials. When bankruptcy, suspension of payments, or insolvency proceedings are initiated, the judge who knows the matter must notify the tax authorities so that, where appropriate, they make tax credits enforceable in their favor through the administrative procedure of execution. |
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