Compulsory Enforcement Procedures in Tax Collection: Seizure and Sale by Public Auction

Abstract

This study examines the compulsory enforcement procedures used by the tax administration to recover tax debts after amicable collection efforts have failed, with particular emphasis on seizure and sale by public auction as the principal means of enforcement. It aims to clarify the legal framework governing these procedures under Algerian legislation, the conditions for their application, and the safeguards afforded to taxpayers, thereby achieving a balance between protecting taxpayers’ rights and ensuring the recovery of amounts owed to the Public Treasury. The study also reviews the stages of compulsory enforcement, from the enforceable instrument and the demand for payment to seizure and sale by public auction, while explaining the available avenues of challenge and the judicial oversight of collection procedures. It adopts a comparative approach by examining French law and the case law of the French Council of State to identify similarities and differences and to formulate recommendations that may contribute to the development of Algeria’s compulsory tax enforcement system and enhance its effectiveness within a framework that respects the principle of legality and taxpayers’ rights.