Since January, the procedures for the recovery of public debts are unified in a single procedure: the administrative seizure to third party possessorIt replaces, in particular to the notice to third party holder and to the administrative opposition. Before the unification of the procedures, the public Treasury had mainly two procedures of enforced collection, the input to third-party holders, and the administrative opposition.
The first was used for the collection of taxes, while the second concerned the recovery of fines and penalties.
Now, the administrative seizure to third party possessor has for its object the recovery of debts of any kind (article L, Book of tax procedures).
The public Treasury could enter into the accounts of the debtor at any time without going through a judge. The oppositions, the administrative of the public Treasury were sent by postal service. They dealt with the recovery of criminal fines and penalties imposed in respect of contraventions of first, second and third classes.
The notification should include the nature of the fine, as well as the date of the offence if it was a fixed penalty to be increased.
She was notified at the same time the person liable for payment, and to individuals or legal entities holding funds for the account of the debtor. The third party holder who was notified of the administrative opposition was often the debtor's bank. The public Treasury, by this procedure, the objective was to seize a sum corresponding to, for example, of the contraventions related to road traffic offences. Note: before the opposition administration, the public Treasury should have sent several requests for payment to the liable debtor (notice of violation, notice of increase, etc.). It was in the case where the debtor had not paid within the period stated on the minutes that he received an administrative opposition. The administrative opposition had, as the notice to third party holder (ATD), an effect of immediate award of the amounts to be recognized. However, the difference of the ATD, the opposition could carry, except for a few exceptions, on all bank accounts and not only on the current account. The bank left available to the debtor the uncatchable remuneration paid on his account. The bank balance can be elusive (SBI) is at most equal to the amount of the RSA for a single person without children (since April). The seizure of the sums on the bank account resulting in bank charges, sometimes serious.
To know, it is possible to verify the agreement of his bank account.
The amount of the bank fee in the context of an administrative opposition could not exceed of the amount due to the public Treasury (article of the amended finance law for, of December, as amended by the finance act of December).
Since January, the bank charges applied in case of administrative seizure to third party holder on a bank account are capped at of the amount entered in the limit of (decree n° - December).
The funds must be repaid within days of the receipt of the seizure by the bank with the accountant in charge of the collection, except for a release given by the public Treasury. Attention: the administrative opposition resulted in the blocking of the bank accounts of the debtor during days. Before any protest, it was possible to ask more specific information to the treasurer-payeur-general corresponding to the cash that had addressed the opposition.
This request for information does not stop the deadline for contesting. He was advised to seek an appointment with a tax inspector It was possible, indeed, to ask the tax administration of the time of payment.
The deadline for the contest was two months from the notification of the administrative opposition. Any challenge had to be addressed, by registered letter with acknowledgement of receipt stating the proof of the protest, to the treasurer pays general of the department in which the seizure had been carried out. The treasurer had months to respond In case of silence or a negative response, the debtor then had months to refer to the administrative judge. If the treasurer approved of the protest, the public Treasury gave a release of the administrative opposition, and would be reimbursed the sums he had collected wrongly.
