The privileged position of the tax office was due to the fact that some of its receivables included in the arrangement procedure were secured in connection with the deferral of the beneficiary's tax debt in 2002 and 2003 (see paragraph 17).
Maksuameti eelisolukord tulenes asjaolust, et osa tema kokkuleppemenetlusse arvatud debitoorsetest võlgadest oli tagatud seoses abisaaja maksuvõla edasilükkamisega 2002. ja 2003. aastal (vt lõiget 17).