I. – For debts recovered by public accountants, the seizure and sale is preceded by an order to pay or a formal notice to pay as provided for by article L. 257 of the Book of Tax Procedures.
II – For the claims mentioned in I of this article for an amount greater than the sum mentioned in article R. 221-2, the summons to pay shall contain, failing which it shall be null and void:
1° A reference to the writ of execution under which the proceedings are taken, with a separate breakdown of the sums claimed in principal, costs and accrued interest, as well as an indication of the rate of interest and any penalties;
2° An order to pay the debt within a period of eight days, failing which the debtor may be forced to do so by the forced sale of his movable property.
III – By way of derogation from article R. 221-3, for the debts mentioned in I of this article for an amount less than or equal to the sum mentioned in article R. 221-2, the summons to pay shall contain, under penalty of nullity :
1° A reference to the enforcement order under which the proceedings are being taken, with a separate breakdown of the sums claimed in principal, costs and accrued interest, as well as an indication of the rate of interest and any penalties;
2° An order to pay the sums indicated within eight days, with a warning that if payment is not made and if it is not possible to seize a deposit account or wages, the debtor may be forced to do so by the forced sale of his movable property;
3° An order to the debtor to communicate, within eight days, to the pursuing accountant the name and address of his employer and the references of his bank or postal accounts, or one of these elements only.