Introduction

Existence of a claim

Issuance of enforcement order (writs of execution)

Existence of seizable assets or claims

Conditions of enforcement

Judicial authority

Other authorities

Competent authorities and persons

Operations

Difficulties in enforcement

Implementation of compulsory enforcement

General regime of enforcement procedures

Concept of penalty

Scope ratione personae

Material scope

Determination of penalty

Competence of judge

Powers of court

Effects of ruling ordering or rejecting penalty

Pronouncement of penalty

Substantive conditions

Procedural conditions

Role and powers of the judge

Effects of liquidation judgment

Liquidation of the penalty

Penalty

Conditions of implementation

Contesting the measures

Ordinary law on protective measures

Protective seizures

Judicial security interests (sûretés judiciaires)

Specific regimes

Interim protective measures (mesures conservatoires)

Seizure of claims for sums of money

Seizure of tangible movable property

Seizure of intangible rights

Enforcement measures on movable property

Real estate seizures

Evictions

Enforcement measures on real estate

Enforcement measures

5. Civil Enforcement Procedures

Enforceable instruments (writs of execution) include orders (arrêtés), statements (états), registers (rôles), collection notices, collection instruments  or revenue that the State, local authorities, or public institutions with a public accountant issue for the collection of revenues of any kind they are authorized to receive . To be enforced, the writ of execution must be notified to the debtor . The burden of proof of notification lies with the public entity that issued the writ of execution . The notification triggers the period for contesting the administrative title. However, this appeal period is not enforceable against the debtor when the notification of the collection order does not specify the jurisdiction before which the appeal must be brought .

A tax notice (avis d'imposition) is sent in a sealed envelope to taxpayers registered on the direct tax roll or to those liable for the real estate wealth tax. The tax notice states the total amounts to be paid, the conditions of enforceability, the date of collection, and the payment deadline . In the event of non-payment of the amounts stated on the tax notice by the payment deadline, the public accountant sends the debtor a formal notice to pay, which interrupts the limitation period for the recovery action. No proceedings can be initiated by the public accountant before the expiration of a thirty-day period from the notification of the formal notice . Furthermore, the public accountant notifies a collection notice (avis de mise en recouvrement), which incurs costs charged to the debtor . This notice states the amount of the debt, the payment terms, and the available remedies to contest the debt .

The question arose regarding jurisdictional competence for the recovery of claims related to the issuance of enforceable collection orders by a public entity. When this cannot be separated from the recovery of a claim arising from a private law contract, the dispute falls, according to the Court of Cassation, under the jurisdiction of the judicial courts and not the administrative court .

Cass. 2e civ., 17 June 1998, LawLex202300003467JBJ; 28 June 2001, LawLex202300003466JBJ.

Cass. 1re civ., 18 March 2003, LawLex202300001677JBJ.

Cass. com., 23 October 2007, LawLex202300003478JBJ.

Cass. 2e civ., 8 January 2015, LawLex202300003482JBJ.

Cass. com., 20 November 2001, LawLex202300000487JBJ.

Cass. 1re civ., 22 March 2012, LawLex202300003469JBJ.

Tax notices and collection orders

27. Tax notices and collection orders