SATD is one of the most dreaded forced collection measures for taxpayers. This procedure enables the tax authorities to directly seize sums held by a third party without going to court. You need to understand how it works to protect your rights and act quickly in the event of notification.

SATD has been part of a strengthened legal arsenal since 2016. It represents a significant evolution of the traditionalthird-party notice. This accelerated procedure requires particular vigilance on your part.

What is SATD?

Saisie Administrative à Tiers Détenteur (SATD) is a simplified and particularly effective tax collection procedure. It enables the Treasury’s public accountant to directly seize the sums you are holding from a third party, without the need for prior authorization from the enforcement judge. This makes it a formidable collection tool for the tax authorities.

The SATD differs from the traditional “avis à tiers détenteur” (ATD) in that it is quicker to execute. The third-party holder has a reduced period of 30 days to pay the sums seized, compared with 60 days for the traditional ATD. This accelerated procedure is designed to guarantee effective collection of tax debts, while exerting greater pressure on the debtor.

The legal framework for SATD is based primarily on article L262 of the French Tax Code. This text precisely defines the conditions of application, the methods of implementation and the guarantees you benefit from when faced with this coercive measure. Despite its restrictive nature, SATD is governed by strict procedural rules designed to protect taxpayers’ rights.

SATD Implementation Conditions

The tax authorities can only use SATD under certain strict conditions. The debt must result from a collection notice or an enforceable roll. The collection order must be final and due.

The minimum claim is 531 euros. This threshold protects taxpayers against disproportionate seizures of modest sums. The administration must respect this limit, otherwise the procedure will be irregular.

You must not have any current dispute concerning the claim. The absence of a contentious claim is an essential condition. If you have lodged a claim, the administration should give preference to the classic ATD.

SATD applies mainly to tax and customs receivables. It also applies to fines and financial penalties. Social security contributions may also be subject to this procedure in certain cases.

SATD Procedure

SATD’s notification is sent simultaneously to you and the third party holder. You will receive a document stating the amount of the debt and the means of recourse. This notification is the starting point for the contestation period.

The third-party holder receives a deed informing him of his obligation to pay the sums. This may be your bank, your employer or any other debtor. The third party has 30 days to comply, failing which he or she is liable to penalties.

Bank accounts are immediately blocked to the extent of the claim. Your bank must leave available an unseizable bank balance of 609.60 euros. This sum will enable you to cover basic food expenses.

For salaries, SATD respects the seizable portions stipulated by the French Labor Code. A fraction of your remuneration remains unseizable according to a progressive scale. The garnishee must calculate the exact amounts that can be seized.

The effects of SATD

The third party holder becomes personally liable for the sums he must pay to the Treasury. If they fail to do so within the stipulated timeframe, they incur financial liability. This legal obligation puts considerable pressure on banks and employers to meet their obligations.

You are subject to an immediate freeze on your bank assets or a direct deduction from your income. This can seriously affect your cash flow and compromise your ability to meet your current financial commitments. The immediate financial impact justifies a rapid and appropriate response on your part.

SATD interrupts the statute of limitations. It prevents the debt from being extinguished by the passage of time, and resets the counters to zero. The administration thus has a complete new period in which to collect the sums due, considerably extending the collection period.

The third party holder must inform the administration of any total or partial impossibility of making payment. This compulsory declaration is necessary when the sums available are insufficient to cover the debt. In such cases, the public accountant may initiate additional collection measures to recover the outstanding balance.

How to contest a SATD?

There are several ways of contesting a SATD. The first step is to appeal to the public accountant. This may result in the seizure being lifted in whole or in part.

If you wish to contest the merits of the case, you must follow the rules of conventional tax litigation. You must invoke the irregularity of the writ of execution or the extinction of the debt. Defenses vary according to the nature of the disputed claim.

The deadline for lodging a claim is two months from the date of notification. This period runs even if you have not received the notification. The applicable statute of limitations follows the rules set out in article L281 of the LPF for disputes relating to tax collection.

You can apply for a deferment of payment in the event of a serious dispute. This application suspends enforcement of the SATD under certain conditions. You must provide sufficient guarantees or demonstrate that collection is jeopardizing your situation.

Opposition to prosecution allows you to challenge procedural irregularities. You can invoke non-compliance with essential formalities. This remedy is exercised before the enforcement judge.

The support of a tax lawyer when dealing with a SATD

A tax lawyer analyzes the formal and substantial regularity of the SATD. He checks compliance with legal requirements and limitation periods. This legal expertise identifies exploitable procedural loopholes.

Our defense strategy is tailored to your specific situation. Your advisor assesses whether to challenge the merits of the case or to negotiate. He determines the most appropriate legal arguments to obtain a release.

The lawyer negotiates with the tax authorities to find amicable solutions. He can obtain a payment schedule or a partial tax rebate. This approach preserves your relationship with the tax authorities while protecting your interests.

The assistance of a tax law professional is invaluable when faced with complex procedures. Short deadlines and high financial stakes justify expert support. In this way, you can maximize your chances of success.

Reactivity is a decisive factor in SATD management. The faster you act, the more open your defense options. A tax lawyer immediately mobilizes the resources needed to protect your rights and assets.

SATD and ATD: What’s the difference?

There are several fundamental differences between SATD and classic ATD that every taxpayer should be aware of:

The administration generally favors the SATD for its efficiency and speed of execution. However, in the event of a pending dispute, the ATD offers more procedural guarantees to the taxpayer. The choice between these two procedures depends mainly on the amount of the claim and whether or not there is a dispute.