The mechanism of financial liability, whereby the debtor is liable with all his/her assets (whether present or future), also applies to tax liabilities and other public-law liabilities. If the taxpayer (or another obligor) is married and, at the same time, linked to the spouse by a community property regime, the debt he/she owns may be satisfied both from his/her personal property and from the spouses’ community property. The time when the liability arose is unimportant. In particular, there is no basis for assuming that, for a liability which arose prior to the establishment of the community property regime, the liability does not extend to the jointly owned assets.