It was also suggested that footnote 20 was too categorical; in particular it was observed that the claims of tax authorities were often affected by insolvency law, with those claims being limited or subject to some other constraint. ###>On a aussi déclaré que la note 20 était trop catégorique: on a fait remarquer, en particulier, que bien souvent les législations de l'insolvabilité limitaient le montant des créances fiscales ou soumettaient celles-ci à d'autres restrictions.