preferential creditor

基本解釋

Priority to construction project's creditor is the validity of preferential compensation to construction project's contractor, which definition is copied German model.
故建設(shè)工程優(yōu)先權(quán)僅為建設(shè)工程承包人工程價(jià)款債權(quán)的優(yōu)先受償效力而已。
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The tax revenue priority means that the tax revenue creditor has the preferential right of being discharged with the property of the tax revenue debtor according to the law.
稅收優(yōu)先權(quán)是指稅收債權(quán)人基于法律的直接規(guī)定而享有的就稅收債務(wù)人的財(cái)產(chǎn)優(yōu)先受償?shù)臋?quán)利。