French Customs Code
In force1. Amounts still owed as preferential claims by merchants and legal entities governed by private law, even if they are not merchants, in respect of the claims listed in 1 of article 379, shall be disclosed in accordance with the conditions set out in 2 to 5.
2. Publication is made at the request of the administration responsible for recovery.
3. Depending on the nature of the claim, registration may only be required from the date on which a writ of execution is issued.
4. Publication is compulsory when the amount of sums owed by a debtor to the same accounting office or similar service and liable to be published exceeds, at the end of a calendar half-year, a threshold set by decree.
The sums referred to in the first paragraph are not recorded if the debtor:
1° Complies with a debt repayment plan in instalments. If the plan is terminated, the public accountant will register the sums within two months;
2° Has lodged a challenge to an assessment notice with an express request for deferment of payment, which has been granted. When the deferment of payment ends, the public accountant registers the debt within 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 imposed by this article on the administration, regardless of the amount of the payment.
If payment by the subrogated party is made without the issue of an enforcement order as provided for in paragraph 3, registration may not be required until at least six months after payment.
6. The costs of registering the lien shall be borne by the Treasury.
7. In the event of the safeguarding, reorganisation or compulsory liquidation of the taxpayer or of a third party legally required to pay the sums referred to in 1, the Treasury or its subrogate may not exercise its preferential right in respect of the claims which were compulsorily subject to the publication provided for in 1 to 5 and the registration of which has not been duly requested against the taxpayer.
8 (Repealed)
9. The competent accounting officer shall request, within a period of one month, the total cancellation of the registration which has become superfluous, once the debtor has discharged his debt.
10. The procedures for the application of this Article and in particular the forms and deadlines for entries and their cancellation shall be laid down by a decree of the Conseil d'Etat.
