تحقيق امتياز الدين الضريبي عن طريق مسطرة الإشعار للغير الحائز

Abstract EN

The notification to third parties is considered among the special procedures organized by the Moroccan legislator in order to achieve the tax debt privilege, in order to collect the tax administration's debts through administrative procedures characterized by simplicity and speed.

The legislator assigned him Article 101 and the following to Article 104 of the Public Debt Collection Code, and it can be defined as a legal procedure among the procedures for collecting public debts, which is initiated through a request directed by the public accountant to one of the third parties possessing or depositing with them, in order to pay the money which they possess, and which belong to the obligors who did not pay their debts within the legal deadlines for consensual collection.

One of the most important effects of this procedure is the immediate delivery of the money and sums in the possession of third parties, who have been notified to pay the tax debt owed by the taxable person who has a certain relationship with these third parties.