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tax lien
释义
tax lien
〈美〉欠税不动产留置权
指当某一不动产未依法纳税或在某些例外情况下,不动产所有人未缴纳其他税款时,税务机构有权将该不动产留置,并在纳税人不按要求纳税时,通过法院判决,或出售该土地而取消其对留置财产的回赎权。
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World Association of Judges
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更新时间:2025/7/10 19:51:25