Legal Opinion – Maritime liens /Tax
A vessel was auctioned and the state filed a claim, which also comprised a fine debt, alleging it was a
claim vested with maritime lien.
The court found such a claim was not privileged, because the maritime lien enjoyed regarding State
claims, is restricted to taxes and does not refer to fines.
Accordingly, the state’s claim was rejected as far as the specific amount was concerned.
Supreme Court Judgment no 511/ 2014, Presiding: A. Koutroumanos, Rapporteur Judge: P. Zontanou,
Attorneys at law: M. Panagiotopoulos, N. Moukazis, Maritime Law Review vol. 42, p. 115.
NOTE: Maritime liens are provided for in the Greek code of Private Maritime Law. State claims related
to taxes linked to the ship (and not tax claims against the shipowner), rank first as maritime lien.
Further, maritime lien is construed restrictively, and should not be interpreted in a way that broadens
its application.
The legal column was written by Manolis Eglezos, Attorney at law,
Manolis Eglezos & Associates Law Firm, Attorneys at Law and Consultants