Özet:

In order for more than one creditor to have a lien on the debtor's assets and to distribute the cashed assets among the creditors, a rank order is applied. Whether the receivables are pledged, privileged, preferential or public receivables, whether the debtor is in bankruptcy or not, affects the ranking list. Another important issue affecting the order list is whether the receivable subject to the seizure in the first place arises from a public receivable or private law relationship. The location of the collection office that will convert the seized movable or real estate into cash may also differentiate the practices. In the case of only public receivables, the provisions of the Law on the Collection of Public Receivables and the provisions of the Execution and Bankruptcy Law are applied if there are only receivables arising from private law relations, and there is usually no problem. However, in case of lien on the same asset for the receivables arising from the relationship between public receivables and private law, the two laws that bring exceptions to each other have to be applied together, which can cause confusion in creating the list. In this study, the exceptions that both collection laws apply to each other will be revealed through different variations.

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