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

Disputes relating to the recovery of taxes, duties, fees, fines, pecuniary penalties, and any amounts whose collection is the responsibility of public accountants must be addressed to the Administration on which the accountant conducting the proceedings depends. Disputes relating to recovery cannot challenge the validity of the claim. They may concern the formal regularity of the act and, excludin …

Challenges and jurisdiction

Disputes relating to the recovery of taxes, duties, fees, fines, pecuniary penalties, and any amounts whose collection is the responsibility of public accountants must be addressed to the Administration on which the accountant conducting the proceedings depends. Disputes relating to recovery cannot challenge the validity of the claim. They may concern the formal regularity of the act and, excluding fines and pecuniary penalties, the obligation to pay, the amount of the debt considering payments made, and the enforceability of the claimed amount .

Claims related to taxes, contributions, duties, levies, fees, and penalties of any kind, established or collected by the Administration's agents, fall under either the judicial court or the administrative court. This alternation poses a difficulty for the taxpayer since the judicial court has jurisdiction over disputes concerning the conditions of sending the tax notice , while the administrative court has jurisdiction over issues not related to the formal regularity of the writs of execution on which the proceedings are based, but to the enforceability of the claimed amount . The taxpayer who disputes the validity or amount of the taxes charged to them is allowed to defer payment of the contested portion of these taxes and the related penalties. The enforceability of the claim and the limitation period for the recovery action are suspended until a final decision has been made on the claim either by the Administration or by the competent court .

Cass. com., 12 October 2010, LawLex202300001508JBJ.

Cass. com., 12 February 2008, LawLex202300001509JBJ.

5. Civil Enforcement Procedures

28. Challenges and jurisdiction

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28. Challenges and jurisdiction

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Les décisions de justice citées dans ce paragraphe :

Les notions juridiques connexes

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