Third Party Holder Administrative Attachment (TDAS)

Verified 01 April 2024 - Directorate for Legal and Administrative Information (Prime Minister)

In case of unpaid (taxes, fine, canteen fees) in respect of the administration (State, municipality, hospital...), you can be subject to a administrative seizure to third party holder. This procedure allows the administration to be paid by contacting a third party who holds sums belonging to you (most often, the bank). Depending on the nature of the sums you have (salary, allowances...), they may or may not be used to reimburse this unpaid amount.

The DATS: titleContent is a procedure that enables the administration to obtain payment of a sum that you owe to the administration and that you have not paid.

These may include:

  • Unpaid tax (e.g. taxes, fees, penalties, etc.)
  • Unpaid fine or monetary penalty (e.g. damages)
  • Fee payable to a public accountant (e.g. canteen bill, hospitalization fee...)

For this purpose, the administration addresses a third-party holder, that is to say to a third party who owns money belonging to you. The third-party holder is most often your bank, but it can also be an individual (for example, your tenant).

FYI  

The SATD brings together several pre-existing seizures (in particular notice to third party holder, opposition to third party holder, administrative opposition, third-party seizure).

Notice of seizure

SATD's opinion is simultaneously notified to third-party holder (typically, this is your bank) and yourself, as debtor.

The notice you receive must indicate the remedies available to you and the time limits to be respected.

Upon receipt of the notice, the third party holder must pay the outstanding amount within 30 days.

A DATS may concern only one claim or several claims (of the same or different nature).

Seizable amounts

The sums used for payment must be seizable sums. For example, it could be business income or payments on a redeemable life insurance contract.

The claim must be an amount of:

  • already due
  • or, in some cases, that will be due at a later date. For example, when a debt is recurring (such as paying rent), the amount can be recovered at a later date.

In the case where the SATD is addressed to your bank:

  • All your bank accounts (except securities account) can be entered.
    The bank account entered is blocked for 15 days.
  • Amounts withheld are amounts that were already in the account on the date the DATS was sent to the bank. But the amount of a check that you cashed before the date of sending the SATD, even when it is not yet credited to the account on that date, can be withdrawn.

Amount Paid

The amount to be charged (due) is the amount due.

However, where the SATD is sent to the bank, the amount charged may not exceed:

If your bank account is debit (negative balance), the amount due cannot be debited.

Associated bank charges

The bank may charge you a fee during a DATS. These fees (TTC: titleContent) must not exceed 10% of the amount due, up to €100.

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Unpaid fine or pecuniary sentence

The DATS can be challenged within 2 months by the person subject to the seizure or by the person who must answer for the unpaid of the person subject to the seizure.

The challenge must be that the notice is irregular. For example, this is the case when he does not mention the time limits and possible remedies.

The challenge must be made in writing and must be accompanied by all relevant supporting documents.

The letter must be sent to the Departmental Director of Public Finance (DDFIP) of the department in which the decision to hire the SATD was taken.

To find out the contact details of the DDFIP:

The administration must acknowledge receipt of the challenge.

She has 2 months to respond to the challenge, from the date she received it.

Other unpaid

You, or the person who must answer for your unpaid debts, can challenge the DATS within 2 months.

At least one of the following may be contested:

  • The fact that the notice is irregular (for example, it does not mention time limits and remedies)
  • Obligation to pay
  • Amount of debt taking into account payments already made
  • The fact that the sums claimed are not due (for example, where a payment period has been granted and has not yet been exceeded)

The challenge must be made in writing and all relevant supporting documents must be attached.

The letter must be sent to the Departmental Director of Public Finance (DDFIP) of the department in which the decision to hire the SATD was taken.

To find out the contact details of the DDFIP:

The administration must acknowledge receipt of the challenge.

She has 2 months to respond to the challenge, from the date she received it.

You can take legal action in the following cases:

  • Or when the administration decision is not suitable for you. You then have 2 months to file the contentious appeal from the date of receipt of the decision of the administration
  • Or when the administration has not replied to you within 2 months of receiving your challenge. You can then take the legal action after the expiry of this period

The reason for your challenge determines the litigation remedy to be made:

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Regularity of SATD's opinion

You must enter the enforcement judge.

Obligation to pay, amount of the debt, or liability of sums

The court to be seised depends on the tax concerned:

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