{"id":655585,"date":"2026-04-23T05:48:22","date_gmt":"2026-04-23T03:48:22","guid":{"rendered":"https:\/\/kohenavocats.com\/tribunal-judiciaire-de-lyon-le-5-juin-2025-n25-04750\/"},"modified":"2026-04-23T05:48:22","modified_gmt":"2026-04-23T03:48:22","slug":"tribunal-judiciaire-de-lyon-le-5-juin-2025-n25-04750","status":"publish","type":"post","link":"https:\/\/kohenavocats.com\/zh-hans\/tribunal-judiciaire-de-lyon-le-5-juin-2025-n25-04750\/","title":{"rendered":"Tribunal judiciaire de Lyon, le 5 juin 2025, n\u00b025\/04750"},"content":{"rendered":"<div class=\"article-content\">\n<p>Le juge de l&#8217;ex\u00e9cution, statuant par jugement en premier ressort le 5 juin 2025, a examin\u00e9 une demande de titre ex\u00e9cutoire. Un comptable public a pratiqu\u00e9 une saisie administrative \u00e0 tiers d\u00e9tenteur pour recouvrer une cr\u00e9ance fiscale. Le tiers saisi, une soci\u00e9t\u00e9, n&#8217;a pas r\u00e9pondu aux notifications et n&#8217;a pas vers\u00e9 les fonds. Le juge a donc \u00e9t\u00e9 saisi aux fins de d\u00e9livrance d&#8217;un titre ex\u00e9cutoire contre ce tiers. La juridiction a accueilli la demande du comptable public et condamn\u00e9 le tiers saisi au paiement de la somme due.<\/p>\n<p>Le r\u00e9gime de la saisie administrative \u00e0 tiers d\u00e9tenteur<\/p>\n<p>Les conditions de mise en \u0153uvre de la proc\u00e9dure sont strictement encadr\u00e9es. Le texte applicable impose une notification r\u00e9guli\u00e8re au redevable et au tiers d\u00e9tenteur pour valider l&#8217;acte. L&#8217;exemplaire qui est notifi\u00e9 au redevable comprend, sous peine de nullit\u00e9, les d\u00e9lais et voies de recours. Cette formalit\u00e9 substantielle prot\u00e8ge les droits du redevable en l&#8217;informant des voies de contestation. La saisie produit ensuite des effets imm\u00e9diats sur les fonds d\u00e9tenus par le tiers. Elle emporte l&#8217;effet d&#8217;attribution imm\u00e9diate pr\u00e9vu \u00e0 l&#8217;article L 211-2 du code des proc\u00e9dures civiles d&#8217;ex\u00e9cution. Les sommes sont ainsi affect\u00e9es au paiement de la dette d\u00e8s la r\u00e9ception de l&#8217;avis.<\/p>\n<p>Les obligations et les sanctions pesant sur le tiers saisi<\/p>\n<p>Le tiers destinataire de l&#8217;avis est soumis \u00e0 une obligation de d\u00e9claration et de paiement sous astreinte. Il est tenu de verser, aux lieu et place du redevable, dans les trente jours suivant la r\u00e9ception de la saisie, les fonds qu&#8217;il d\u00e9tient ou qu&#8217;il doit. Le d\u00e9faut de r\u00e9ponse ou un refus de payer engage sa responsabilit\u00e9 financi\u00e8re directe. Le tiers saisi qui s&#8217;abstient, sans motif l\u00e9gitime, de faire cette d\u00e9claration ou fait une d\u00e9claration inexacte ou mensong\u00e8re peut \u00eatre condamn\u00e9 au paiement des sommes dues. Cette sanction vise \u00e0 garantir l&#8217;efficacit\u00e9 du recouvrement forc\u00e9 des cr\u00e9ances publiques.<\/p>\n<p>La saisine du juge de l&#8217;ex\u00e9cution et son contr\u00f4le<\/p>\n<p>Le comptable public doit saisir le juge lorsque le tiers reste d\u00e9faillant apr\u00e8s mise en demeure. Il appartient au comptable public, lorsque le tiers saisi, mis en demeure par la saisie administrative, refuse de payer la dette fiscale ou ne r\u00e9pond pas, de saisir le juge de l&#8217;ex\u00e9cution. Cette \u00e9tape est n\u00e9cessaire pour obtenir un titre ex\u00e9cutoire contre le tiers saisi r\u00e9calcitrant. Le juge v\u00e9rifie alors la r\u00e9gularit\u00e9 de la proc\u00e9dure et l&#8217;existence de la dette du tiers. En l&#8217;esp\u00e8ce, la production du bordereau fiscal et des preuves de notification a convaincu le juge. La d\u00e9cision est ex\u00e9cutoire de plein droit, renfor\u00e7ant ainsi l&#8217;effet utile de la condamnation.<\/p>\n<p>Cette d\u00e9cision illustre la rigueur proc\u00e9durale entourant le recouvrement des cr\u00e9ances fiscales. Elle confirme l&#8217;efficacit\u00e9 de la saisie administrative \u00e0 tiers d\u00e9tenteur comme moyen de contrainte. L&#8217;obligation stricte du tiers saisi et le r\u00f4le du juge de l&#8217;ex\u00e9cution sont r\u00e9affirm\u00e9s. Le dispositif prot\u00e8ge les int\u00e9r\u00eats du Tr\u00e9sor public tout en encadrant les pouvoirs de l&#8217;administration. Cette jurisprudence rappelle enfin les cons\u00e9quences financi\u00e8res d&#8217;une carence du tiers saisi. Elle s&#8217;inscrit dans la lign\u00e9e des solutions ant\u00e9rieures sur la d\u00e9livrance de titres ex\u00e9cutoires.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Le juge de l&#8217;ex\u00e9cution, statuant par jugement en premier ressort le 5 juin 2025, a examin\u00e9 une demande de titre ex\u00e9cutoire. Un comptable public a pratiqu\u00e9 un&#8230;<\/p>\n","protected":false},"author":232070755,"featured_media":4918,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_crdt_document":"","_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_post_was_ever_published":false},"categories":[7597],"tags":[],"class_list":["post-655585","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jurisprudence"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.4 (Yoast SEO v27.4) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Tribunal judiciaire de Lyon, le 5 juin 2025, n\u00b025\/04750 - Ma\u00eetre Hassan Kohen, avocat en droit p\u00e9nal \u00e0 Paris<\/title>\n<meta name=\"description\" content=\"Le juge de l&#039;ex\u00e9cution, statuant par jugement en premier ressort le 5 juin 2025, a examin\u00e9 une demande de titre ex\u00e9cutoire. 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