Maître Alain PAREIL

Avocat au barreau de Bordeaux

Compétences : Droit de la famille, des personnes et de leur patrimoine, Droit du travail, Droit immobilier, Droit routier et de la circulation routière, Droit des transports, Droit commercial, des affaires et de la concurrence, Droit des assurances, Droit du dommage corporel, Droit des sociétés

Barreau : Bordeaux

Adresse : 95 avenue de la Boétie 33320 LE TAILLAN MEDOC

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Publié le 26/06/2025

Saisie administrative et responsabilité du tiers défaillant

Article juridique - Droit fiscal et droit douanier

Par Me Alain PAREIL

Saisie administrative et responsabilité du tiers défaillant

Pour recouvrer les impositions et taxes, les comptables publics peuvent,depuis le 1er janvier 2019, recourir à un acte de poursuites spécifique : la saisie administrative à tiers détenteur ou SATD ( LPF, art. L. 262 ; L. n° 2017-1755, 28 déc. 2017, art. 73 : Dr. fisc. 2018, n° 3, comm. 130 ; D. n° 2018-970, 8 nov. 2018 : Dr. fisc. 2018, n° 51-52, act. 557).

Cette mesure de recouvrement leur permet, sur simple demande, d'obliger un tiers à leur verser les fonds dont il est dépositaire, détenteur ou débiteur à l'égard d'un redevable envers le Trésor public.

La défaillance du tiers saisi peut engager sa responsabilité et entraîner des poursuites judiciaires.

Par une mise à jour du 14 mai 2025, l'Administration a actualisé sa doctrine - modifiée pour la dernière fois à l'occasion de la création de la SATD - en ce qui concerne la portée et la mise en œuvre de la responsabilité du tiers détenteur défaillant.

(Source : Lexis360 du 26/06/2025)