Participation to an attachment in the public enforcement law

The notion of public receivables includes taxes, duties, fees, criminal investigation costs and proceedings, tax penalties, fines, and other receivables of the State, provincial, and municipal administrations, and other receivables of the same administrations arising from the execution of public services other than those resulting from contracts, torts, and wrongful acquisitions. The manner of collection of public receivables is regulated by Law No. 6183 on the Procedure for Collection of Public Receivables. The Law provides various regulations for facilitating the collection of public receivables. The privilege of participation to an attachment is one of the prerogatives provided for public receivables under Law No. 6183. Participation to an attachment means that a creditor from the same debtor participates in the garnishment placed by another creditor before themselves regarding the receivable to be collected, provided that certain legal conditions are met. The regulations introduced in Turkish law grant certain rights to public receivables that are not available to private law receivables regarding participation to an attachment. In this study, the participation to an attachment for public receivables has been discussed concerning its special features.