diff --git a/addons/account/account.py b/addons/account/account.py
index b286e890744..00f4f8cf957 100644
--- a/addons/account/account.py
+++ b/addons/account/account.py
@@ -850,19 +850,19 @@ class account_tax_code(osv.osv):
 	_defaults = {
 		'company_id': _default_company,
 	}
-	#def _check_recursion(self, cr, uid, ids):
-	#	level = 100
-	#	while len(ids):
-	#		cr.execute('select distinct parent_id from account_account_rel where child_id in ('+','.join(map(str,ids))+')')
-	#		ids = filter(None, map(lambda x:x[0], cr.fetchall()))
-	#		if not level:
-	#			return False
-	#		level -= 1
-	#	return True
+	def _check_recursion(self, cr, uid, ids):
+		level = 100
+		while len(ids):
+			cr.execute('select distinct parent_id from account_tax_code where id in ('+','.join(map(str,ids))+')')
+			ids = filter(None, map(lambda x:x[0], cr.fetchall()))
+			if not level:
+				return False
+			level -= 1
+		return True
 
-	#_constraints = [
-	#	(_check_recursion, 'Error ! You can not create recursive accounts.', ['parent_id'])
-	#]
+	_constraints = [
+		(_check_recursion, 'Error ! You can not create recursive accounts.', ['parent_id'])
+	]
 	_order = 'name'
 account_tax_code()