Section 2: Methods of enforcement

The administration is authorised not to make any payment by virtue of judgments contested by opposition, appeal or cassation, unless those in whose favour the said judgments have been rendered have first given good and sufficient security for the sums awarded to them.

When the release of objects seized for infringement of laws the enforcement of which is entrusted to the customs administration is granted by judgments against which an appeal is lodged, they shall only be handed over to those in whose favour the said judgments were rendered under good and sufficient security for their value. Goods whose entry is prohibited may never be released.

All seizures of the proceeds of duties, made in the hands of the tax collectors or in those of the parties liable to pay the administration, are null and void; notwithstanding the said seizures, the parties liable to pay are obliged to pay the sums they owe.

If the effects and papers of accountants are sealed, the revenue and other registers for the current year must not be sealed. The said registers are simply stopped and initialled by the judge, who hands them over to the acting revenue officer, who remains guarantor of them as the depositary of justice, and mention of this is made in the sealing report.

In the event of an indictment for the offence provided for in article 415 and in order to guarantee payment of the fines incurred, legal costs and confiscation, the president of the judicial court may order, at the request of the customs administration and after obtaining the opinion of the public prosecutor, at the advanced expense of the Treasury and in accordance with the procedures provided for in the code…

1. When the offences referred to in articles 412, 1° to 5°, 414, 414-2 and 459 have been duly recorded by an official authorised for this purpose, the president of the judicial court may order, at the request of the customs administration, in urgent cases, in view of the size of the sums to be secured, and in order to guarantee the payment of duties and taxes, fines and confiscations,…

Debts of any kind governed by this Code may be recovered by means of administrative seizure by third parties under the conditions set out in Article L. 262 of the French Tax Procedures Book.

1. The competent public accounting officer may allocate refunds and sums deposited by the taxpayer to the payment of a debt due and payable, the recovery of which is his responsibility, provided that the deposit was made in order to guarantee payment of this debt or that, since it no longer serves any purpose, it must be returned to the taxpayer. 2. The competent public accounting officer may also, with…