Aerts q.q./ABN AMRO (HR 26-06-1998, NJ 1998, 745)
Wanneer het voorrecht van de fiscus rust op stil verpande zaken en de fiscus op grond van art. 21 Invorderingswet dit pandrecht dus niet hoeft te eerbiedigen, mag hij deze zaken niet uitwinnen, wanneer hij op de overige goederen van de schuldenaar kan uitwinnen. De pandhouder kan deze goederen aan de fiscus aanwijzen. Dus wanneer een beslag is gelegd op zowel goederen waar geen pandrecht op rust als op goederen waar wel een pandrecht op rust, moet er zoveel mogelijk worden voldaan uit de niet belaste goederen. Ook de curator dient deze regel in acht te nemen.
De Hoge Raad heeft bepaald dat belastingschulden rechtstreeks uit de wet voortvloeien. Het voorrecht is dan ook vanaf de aanvang aan de belastingschuld verbonden. Het voorrecht kan ook worden ingeroepen wanneer de aanslag wordt opgelegd nadat de bodemgoederen zijn verkocht en dus alleen nog de verdeling aan de orde is.
Arresten en jurisprudentie
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