French General Tax Code
In force1. Amounts still owed on a preferential basis by traders and legal entities governed by private law, even if they are not traders, in respect of income tax, tax on the profits of companies and other legal entities, payroll tax, business property tax and related taxes, turnover taxes and related taxes, and indirect taxes, shall be subject to disclosure under the conditions set out in 2 to 5.
The portion of the business property tax corresponding to the reduction made by the taxpayer in respect of the ceiling based on added value, pursuant to articles 1647 B sexies and 1679 quinquies.
2. Publication is made at the request of the administration responsible for collection.
3. Registration may only be made from, depending on the nature of the claim, the issue of the enforcement order or the date on which the taxpayer incurred a surcharge for non-payment.
4. Publication is compulsory when the amount of sums owed by a taxpayer to the same accounting post or assimilated service and liable to be published exceeds, at the end of a calendar half-year, a threshold set by decree.
The sums mentioned in the first paragraph are not registered when the debtor:
1° Complies with a staggered debt settlement plan and his current tax obligations. Where the plan is terminated, the public accountant shall proceed with the registration within a period of two months;
2° Has filed, under the conditions provided for in articles L. 196 and L. 197 of the Book of Tax Procedures, an admissible tax assessment claim accompanied by an express request for deferment of payment provided for in Article L. 277 of the same book. As soon as the time limit available to the debtor to bring an action before the competent court following notification of the administration's decision has expired or, if the dispute is still ongoing, as soon as the court is notified of the judgment, the public accountant shall register the debt within a period of two months.
5. In the event of payment with subrogation, the person subrogated to the rights of the Treasury is bound by the obligations and formalities placed by this article on the administration, regardless of the amount of the payment.
If the payment by the subrogated person takes place without the issue of an enforcement order as provided for in 3, registration may not be required until at least six months after the payment.
6. The costs of registering the lien shall be borne by the Treasury.
7. In the event of safeguard, receivership or liquidation proceedings of the taxpayer or of a third party legally required to pay the sums referred to in 1, the Treasury or its subrogated may not exercise its lien for claims that were compulsorily subject to the publicity provided for in 1 to 5 and for which registration has not been duly requested against the taxpayer.
8. (Repealed)
8 bis. The competent accounting officer shall request, within a period of one month, the total cancellation of the registration which has become irrelevant, once the debtor has discharged his debt.
9. The terms and conditions for the application of this article and in particular the forms and deadlines for entries and their cancellation shall be set by a decree in the Conseil d'Etat.
