#2007-568Decree No. 2007-568 on the Implementation of Publicity for Treasury Privileges on Claims
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This law outlines the procedures for registering the Treasury's priority claims in France. It specifies where the financial obligations must be filed, based on whether the debtor is an individual or a private legal entity. It impacts business owners, particularly those running commercial establishments, as well as private legal entities. Action is required for public accountants to ensure the proper registration of such claims by specific dates.
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Key Changes
- Updated procedures for registration of Treasury claims based on debtor type.
- Specifies deadlines for registration depending on the financial cycle.
- Allows for contesting of claims and process for partial or total cancellations.
Obligations
What this law requires
Public accountants (comptables publics) must file Treasury privilege claims at the appropriate court clerk's office based on debtor type: for individuals at the commercial court or court of general jurisdiction handling commercial matters where the main commercial establishment is located; for private legal entities registered in the commercial register at the court where the registered office is located; for unregistered private legal entities at the court of general jurisdiction where the registered office is located
Public accountants must submit registration requests (bordereau) to the court clerk in duplicate, containing: date of establishment, designation of the requesting accountant, debtor's name/business name, address of main establishment or registered office, and amount of sums due to the Treasury as of the last day of the civil semester preceding registration
Public accountants must file Treasury claims by specific deadlines: February 28 or 29 for sums due on December 31 of the previous year, and August 31 for sums due on June 30 of the current year
Public accountants must notify the taxpayer that a registration has been filed against them
Public accountants must submit attestation of payment (attestation de paiement) to the court clerk within the specified timeframe to obtain full cancellation of the registration after the debt is paid