Preferred ordinary

Section 253 if your existing debt to people who in one information. With any of the following to say. That person shall have preferential rights over the property. All of the debtor is.
(1) the cost and benefits sharing.
(2) the cremate
(3) tax money and the employee is entitled to a job that allows debtors to the employer.
(4) the consumer goods necessary for daily

Section 254 expense for preferred stock in the value of sharing the benefits. I used to charge an interest. For the benefit of all creditors. All together about a treatment, or the average settlement. Property of the debtor.
If cost is not lost. For the benefit of creditors, all the people. Asrng River Ma Bu rights shall be available to creditors, but only those who benefit from it.

Section 255 is preferred in Value cremate
. Used to remove the charges. In Funeral to appropriate to the position of the debtor.

Section 256 is preferred in the value of the tax. I used those. Taxes on land, property or other taxes and duties to the debtor. I owe in the current year and prior to the next year.

Section 257 of preferred stock in Bank employees are entitled to the job. Made to the debtor, the employer. To pay overtime for work on the holiday compensation special compensation. And any other money. Employees are entitled to work that. Countdown over four months. But the aggregate shall not exceed one hundred and one per employee.

Section 258 of the preferred value of consumer goods necessary for everyday that I use for the consumer goods Which is also unpaid. The countdown is over six months, such as food, beverages and light wood charcoal necessary for his life in the currency of the debtor and the person who is the debtor and the debtor need to support both the use of the receivable.

The Supreme Court 5032 - 5080/2548.
The debt paid overtime work on holidays. Overtime compensation in the holiday special compensation. And any other money which the employee is entitled to the work that has made. Countdown to the combined total of four months but not exceeding one hundred thousand baht per employee in the Civil and Commercial Code, Section 257 as a preferential debt under the Bankruptcy Act BE 2483, Section 130 (. 6) The interest or income in excess of one hundred thousand Baht Creditors will receive payment under the Bankruptcy Act BE 2483, Section 130 (7).

The creditors have the debt instead of hiring notice wages payable. Compensation and wages for the annual holiday is to sue a labor case. Until the Central Labour Court. (Samut Prakan) The Court considered the rights of creditors with the debtor in another layer and do The creditor has the right to enforce the civil case under the Supreme Court case. When the Court has ordered receivership of the debtor is strictly prohibited. And creditors to debt arising from the termination of employment, which has approved the sentence. Application for payment was made for the preferential creditors have already changed. But did not convert any.

Judgement of the Supreme Court 1761/2545.
The plaintiff and the defendant are the three who died
The Dharma heir and are entitled to the inheritance of. One death each equal parts would hold that the plaintiff and the defendant three each one is entitled to receive Legacy as the most The Dharma heir not been dead when the person is a trustee or managing body And the heirs did not assign any person to manage a funeral. The plaintiff has the authority and responsible for managing the legal bodies of the dead. When the plaintiff to the management body and shall be entitled to claim expenses for funeral arrangement. From the estate. That under the Civil and Commercial Code, Section 1650, paragraph one of the charges to the debt as you are to any person in the preparation of the corpse. Preferred to call it as specified in Section 253 (2) Therefore, the plaintiff paid to manage the dead bodies, if not unreasonable, then the number. The plaintiff is indeed the preferred creditors under Section 253 (2) of section 1739 (2) has the power to sue, the three defendants jointly liable for the money, but the sections. Shall not exceed the applicable law was that all three defendants.

Judgement of the Supreme Court 2715/2545.
Although preferential creditors are entitled to apply for money from the auction the property of the debtor to pay his debts before ordinary creditors. And are entitled to apply to the average person to such money as the other ordinary creditors under the Code of Civil Procedure Section 289 and 290, but in both cases this represents the conversion of each section a different topic each issue and each other. When the the debt business tax only on the defendant to a pending the petitioner is a debt of General Non-debt preferred so that the petitioner submitted a petition to remove the proceeds from the auction of land of the defendant to a pay the debt their first that The court may order the petitioner to allow the average net proceeds from the auction the land rather than allow the petitioner to receive payment before the plaintiff can not find. Order out of action because it is considered unthinkable in the case.

Judgement of the Supreme Court 5311/2544.
Bank and the network. Petition the court to obtain a mortgage repayment mortgage over the property of the petitioner insert of 13,950,000 baht, but the net proceeds from the auction of mortgage assets has only 7,601,977 Baht for the Thor, and network. Statement to the court. that Upon receipt of payment to the shareholders in this case. Not impressed to trigger liability of the petitioner shall insert longer accept payment means only the net amount of all of its shareholders or the only part of the Bank and the network. Will be donated to the charges. As a result the amount of 1,101,977 baht to the plaintiff, it is the Bank's money and network. Enforcement Officer think less of them to pay to the plaintiff as H. And network. Sure enough, have agreed with the plaintiff. Non-cash remaining from the auction or discount from the payment of mortgage debt to the Bank and the network. Which must be averaged to the plaintiff and the Department of Revenue barker This is a common preferential creditors under the Civil and Commercial Code, Section 253 (3) When the Bank and the network. Received money from the auction of mortgage assets have been expended. Property shall not be left to the petitioner to take the average of the other.

Judgement of the Supreme Court 759/2534.
Petitioner filed a request for payment of money auction property. Before the defendant's other creditors by claiming that the petitioner is a business tax payable on the defendant owe. Preferential debt which is on the consideration of whether the business tax debt owed a debt that ordinary courts have to raise the petitioner's motion for free. Regardless of whether the request is the case for the average wealth of the defendant under Section 290
Code of Civil Procedure. or not because it is out of action unthinkable in this case. Petitioner filed a request for payment earlier by virtue of Code of Civil Procedure. preferred by Section 289, which is a capital case the number of funds that claim the petitioner must pay Court fees in Table 1 (1) end Code of Civil Procedure.

Judgement of the Supreme Court 5980/2531.
When the defendant agreed to accept the plaintiff's damages as the insurance already. Even later, the defendant will receive a notification from the Department of Revenue shall pay to the plaintiff. Because the plaintiff has unpaid tax debt is any. But the order of the Department of Revenue that is not a court order telling the defendant to abstain payment to the plaintiff. Taxes and debt is preferred ordinary Special preferential rights over the property is not insured the Department of Revenue to file a claim with the defendant took the insurance case, defendant has not requested the court may call the Tax Department to deny a defendant or co-defendant of debt confess it.

Judgement of the Supreme Court 1450/2531.
The plaintiff, a mortgage creditor is entitled to receive payment of mortgage money to auction assets of the defendant before the plaintiff's mortgage debt, creditors other than the plaintiff's mortgage debt is common at other creditors have the right to ask the average remaining funds. But the Department of Revenue is preferred ordinary creditors under the Civil and Commercial Code, Section 253 (3) shall be entitled to receive payment before other creditors from the funds remaining from the settlement. Mortgage to the plaintiff, and then use the money from the auction and other assets of the defendant.

Judgement of the Supreme Court 2511/2526.
Compensation for the plaintiff's debt announced by the Ministry of Interior on the protection of workers. Is not preferred by the Civil and Commercial Code, Section 253 of debt paid workers that the defendant owe the plaintiff is preferred under section 253 (4) and Article 257, paragraph two, which the plaintiff is preferred in the value of hiring countdown to the next two months, but not over 150 Baht

Judgement of the Supreme Court 924/2522.
In the preferred value of the tax payable in the current year under the Civil and Commercial Code, Section 256 the word 'current year' means the year that has preferential rights to petition the court for the money to the debtor. Payment to a tax preferred.

Judgement of the Supreme Court 1019/2519.
Revenue Code Section 12 is a special law authorizing the officer to collect the tax accrued by the order. Add to seizure and auction itself need not be the case right up to the court of claims. Sing under the Code are considered as other rights. The third party may seek to force it over the property under the Code method Section 287 of the Civil So even if the petitioner would not be payable under the Supreme Court. Petitioner is entitled to ask the average property of the debtor under the Supreme Court or money. Obtained from the auction. But according to claim preferential rights. Civil and Commercial Code, Section 253 is only payable in the current year and prior to the next one year under Section 256 of the petitioner to apply for more than the average when the said period. Petitioner is not a preferred creditor.

Judgement of the Supreme Court 1826/2511.
Defendant to bring products into the Kingdom since 2507-2508 without filing of trade and trade taxes. Announced by the Revenue Department with the approval of the Minister. Trader is considered a leader in all types of goods on sale are imported in the Kingdom. Defendant shall have the receipts to the value of imported goods in the Kingdom. And are required to pay tax, trade tax every month within 15 days of next month. Taxes and trade debt had happened since the defendant tax revenue trader.
The official evaluation of the assessment later. Because defendant fails to file a registration statement trade. A written statement and tax money to the defendant to pay the tax debt is not the trade just happened. Even notice the tax amount will just have to evaluate the defendant after the defendant was then court receivership. Department of Revenue also has the right to apply for the payment of business tax. This debt occurred before.
Penalties and added that traders have to pay tax under the Code is considered by
Claims on the government to remove taxes and duties are the age of 10 years.
An application for repayment of the Department of Revenue stating that the request repayment tax (business tax) can be considered to obtain payment as a preferential creditor. Because the tax debt is preferred by General Civil and Commercial Section 253 (3) already.

The Supreme Court 1198 - 1199/2511.
Revenue Code, subject to a surcharge doubling. And to pay increase 1 percent per month as well. It shows very clearly that Required by law to solve the case of debtors failed to pay the outstanding tax debt, then so be it, especially the Civil and Commercial Code, Section 224 on the defaulted interest to call out to the debtor can not re-find.
Proceedings under the Code of Civil Procedure Section 289, shall be
Court fees required by law when the court ordered the petitioner to receive payment preferred the court would have ordered that the petitioner received compensation Court fees lost in the process. proceedings of the petitioner. Court fees but this is not preferred. Non-debt tax debt of the device. It has not happened and by the end of the tax debt. Petitioner is entitled to receive payment in the base Court fees only ordinary creditor.

Judgement of the Supreme Court 882/2511.
Income Taxes, which has preferred the ordinary to the debt I owe to the debtor in the current year. And before that in one year.
Income tax year 2503 the Tax Authority is detected and evaluated adding to the defendant to pay the year 2505 even though defendant may appeal to the Board of Appeals and an appeal to the Court is not a relief to tax unless they have been approved by the Director-General. (Revenue Department).
When the petitioner claims that With the approval of the Director General, pending a decision will have no reason to claim that the tax debt due on the final judgment
The defendant filed a petition fried and business tax installment under the Revenue Code Section 89 bis, but does not permit the Director General. Disruption in debt due after

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