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
- Domain third party: 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 belonged to third parties at the time of the seizure
- Third parties of better right : 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.