Daryo Sep 22, 2019:

There is no need for any date "échu" simply means "due now" i.e. "arrivé à échéance" [now= at the time of writing, or at the time referenced in the sentence], as opposed to "will become due" is some more or less near future.

That doesn't necessarily mean it's in any way "overdue/delinquent".

An obligation (like to pay some specific tax) becomes "due" ("échu") at a certain date - but becomes "overdue" ONLY after the time given to pay has expired.

For example some annual tax may become "due/échu" in say end January next year, but will become "overdue" if not paid by say end April of that year. Like an invoice - becomes "due" at the invoice date but "overdue" only if not paid within 30 days (or whatever the payment term is).

Cyril Tollari Sep 22, 2019:

@ Asker
In the source text,
Is 'échu' followed by a word or a number?

Cyril Tollari Sep 22, 2019:

The syntax is odd and does not appear grammatically correct, but this is expected in an appendix table, I guess.

'Privilège fiscal premier rang' should read 'privilège fiscal de premier rang' or 'privilège fiscal, premier rang'. 'Tax lien' is the equivalent to 'privilège fiscal' in English. 'Premier privilège fiscal' is not used as such in French as opposed to 'first tax lien' in English. French accountants would write instead 'privilège fiscal de premier rang'.