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Article R122-2 of the French Code of civil enforcement procedures

In addition to bailiffs, the persons responsible for the enforcement measures and precautionary measures necessary for the recovery of debts by public accountants are the agents of the Directorate General of Public Finances responsible for carrying out the legal proceedings necessary for the recovery of public debts under the conditions set out in Articles L. 258 A and L. 286 C of the Book of Tax Procedures.

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