EBU Single Rulebook Q&A 5 June 2019 2019_4764 Treatment of tax accounts

Can a tax account be treated as a level 1 asset according to Article 10(1)(c) Delegated Regulation (EU) 2015/16, and be included in the liquidity buffer? Everyone who has to pay any form of tax to a Member State’s Tax Agency is allocated a tax account. The tax account compiles taxes and fees related to income or business, irrespective of whether it concerns a private individual or a company.