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Third party

Claiming of assets and/or rights by interested third parties.

pre-judicial procedure, initiated by a third party against the seizing Administration, aimed at

      - Third party domain: to lift the embargo or to avoid the forced execution of assets seized for debts that are not subject to payment of the same because they belong to third parties at the time of the embargo

      -Third parties with better rights : the recognition of the right of a third party to be reimbursed for the claim they hold, in preference to the creditor of the enforcement (in this case, the Tax Administration) and against the seized assets.