Abstract
The costs of enforcement due to the bailiff under a final decision do not enjoy priority provided for in Art. 1025 § 1.1 of the Code of Civil Proceedings for other enforcement proceedings. The notion of privileged costs should be limited to the costs incurred in connection with enforcement actions thanks to which the sum for distribution has been obtained. On the other hand, from the viewpoint of later proceedings there is no direct relationship between earlier unpaid costs and actions aimed at obtaining the sum for distribution. In that case the arguments in favour of a special treatment of this category of receivables become immaterial.