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Article R212-3 of the French Code of civil enforcement procedures

The declaration to be made by the garnishee concerning the legal situation existing between itself and the debtor is made by the employing department at the registry of the enforcement judge. Declarations relating to assignments, seizures, administrative seizures by third parties or direct payment of maintenance claims are made by the assigning accountant at the registry of the enforcement judge.

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Article R212-6 of the French Code of civil enforcement procedures

Every month, the public accountant shall pay into the “Caisse des dépôts et consignations” account of the registrar of the judicial court or, where applicable, the registrar of one of its local chambers, the amount of the sums corresponding to the deductions made. He shall also send the registry a nominative statement indicating the references of the garnishee, the seizure and the amount deducted. The registry notifies the accounting officer…

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