行使的效力应发生债权人可就返还的财产直接优先受偿的结果。
The effect of exercising the cancellation right shall have the obligee receive priority compensation directly from the returned property.
担保物权的位次性是解决同一标的物上并存数个同类担保物权的情况下何者优先受偿的问题。
The precedence of guaranty real right solves the problem of which one is the first when there are several guaranty real rights of the same kind on the same subject matter.
税收优先权是指税收债权人基于法律的直接规定而享有的就税收债务人的财产优先受偿的权利。
The tax revenue priority means that the tax revenue creditor has the preferential right of being discharged with the property of the tax revenue debtor according to the law.
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