{"id":3387,"date":"2022-07-04T06:56:57","date_gmt":"2022-07-04T05:56:57","guid":{"rendered":"https:\/\/kalarahebdo.net\/?p=3387"},"modified":"2022-07-04T02:38:56","modified_gmt":"2022-07-04T01:38:56","slug":"saisie-des-comptes-bancaires-la-problematique-de-la-declaration-affirmative-du-banquier","status":"publish","type":"post","link":"https:\/\/kalarahebdo.net\/saisie-des-comptes-bancaires-la-problematique-de-la-declaration-affirmative-du-banquier\/","title":{"rendered":"Saisie des comptes bancaires\u00a0: la probl\u00e9matique de la d\u00e9claration affirmative du banquier\u00a0"},"content":{"rendered":"<p><strong>Par Ma\u00eetre Didier Nganko*<\/strong><\/p>\n<p>Le s\u00e9minaire que les huissiers ont organis\u00e9 \u00e0 Douala les 7 et 8 octobre 2021 sur la question de l\u2019ex\u00e9cution des d\u00e9cisions de justice avait donn\u00e9 lieu \u00e0 un d\u00e9bat topique sur la d\u00e9claration dite affirmative du banquier dans la proc\u00e9dure de saisie-attribution des comptes bancaires. Cette d\u00e9claration est prescrite \u00e0 l\u2019article 161 de l\u2019Acte uniforme Ohada relatif aux voies d\u2019ex\u00e9cution forc\u00e9e. La r\u00e9vision actuellement en cours de cet Acte uniforme m\u2019a inspir\u00e9 l\u2019id\u00e9e de revisiter ce d\u00e9bat. Il ne manque pas d\u2019int\u00e9r\u00eat. La saisie-attribution des comptes bancaires est une variante de la proc\u00e9dure de saisie-attribution des cr\u00e9ances dont l\u2019essentiel s\u2019effectue aupr\u00e8s des banques.<\/p>\n<p>Les banquiers \u00e9taient pr\u00e9sents \u00e0 ce s\u00e9minaire sous le pavillon de l\u2019Association professionnelle des Etablissements de Cr\u00e9dit du Cameroun (Apeccam). Ils soutenaient mordicus que l\u2019article 156 de l\u2019Acte uniforme Ohada relatif aux voies d\u2019ex\u00e9cution forc\u00e9e s\u2019applique \u00e0 la d\u00e9claration du solde du compte ou des comptes saisis prescrite \u00e0 l\u2019article 161 de l\u2019Acte uniforme susdit. L\u2019article 156 stipule que <em>\u00able tiers saisi est tenu de d\u00e9clarer sur le champ \u00e0 l\u2019huissier <strong>ou au plus tard dans les cinq jours <\/strong>si l\u2019acte (de saisie) n\u2019est pas signifi\u00e9 \u00e0 personne l\u2019\u00e9tendue de ses obligations \u00e0 l\u2019\u00e9gard du d\u00e9biteur\u00bb<\/em>. C\u2019est sur la question de cet ajournement de cinq jours qu\u2019a port\u00e9 le d\u00e9bat. Le banquier peut-il, en application de l\u2019article 156, diff\u00e9rer de cinq jours la d\u00e9claration du solde du compte ou des comptes saisis prescrite \u00e0 l\u2019article 161 de l\u2019Acte uniforme Ohada relatif aux voies d\u2019ex\u00e9cution forc\u00e9e\u00a0? A cette question, je r\u00e9pondais par la n\u00e9gative. Et la th\u00e8se que je soutiens se revendique de solides arguments. L\u2019argument-massue s\u2019appuie sur une lecture litt\u00e9rale, c\u2019est-\u00e0-dire une lecture \u00e0 la lettre de l\u2019article 161.<\/p>\n<p><strong>L\u2019appr\u00e9hension litt\u00e9rale n\u00e9cessairement restrictive de l\u2019article 161<\/strong>. La saisie-attribution des comptes bancaires d\u00e9roge du droit commun de la saisie-attribution des cr\u00e9ances par une d\u00e9marche proc\u00e9durale sp\u00e9cifique, d\u00e9crite aux articles 161, 162 et 163 de l\u2019Acte uniforme Ohada relatif aux voies d\u2019ex\u00e9cution forc\u00e9e. Cette sp\u00e9cificit\u00e9 commande une appr\u00e9hension litt\u00e9rale restrictive de l\u2019article 161. L\u2019article 161 stipule que <em>\u00abLorsque la saisie est pratiqu\u00e9e entre les mains d\u2019un \u00e9tablissement bancaire ou d\u2019un \u00e9tablissement financier assimil\u00e9, l\u2019\u00e9tablissement <u>est tenu<\/u> de d\u00e9clarer le solde (du compte ou des comptes saisis) au jour de la saisie\u00bb<\/em>. C\u2019est une prescription imp\u00e9rative qui ne fait aucune r\u00e9serve quant \u00e0 l\u2019ajournement de cinq jours de l\u2019article 156. La d\u00e9claration doit imp\u00e9rativement \u00eatre faite au jour de la saisie sans possibilit\u00e9 de la diff\u00e9rer. Cette approche litt\u00e9rale qui ne demande aucun exercice d\u2019ex\u00e9g\u00e8se cl\u00f4t le d\u00e9bat. Il reste qu\u2019il faut comprendre la n\u00e9cessit\u00e9 d\u2019une d\u00e9claration instantan\u00e9e et spontan\u00e9e du solde du compte ou des comptes saisis.<\/p><div class=\"jpw-truncate-btn\"><div class=\"jpw-truncate-header\"><h2>La suite de la lecture de cet article (90% du reste du texte) est r\u00e9serv\u00e9e \u00e0 nos abonn\u00e9s<\/h2><p>Si vous \u00eates d\u00e9j\u00e0 abonn\u00e9, bien vouloir vous connecter ici<\/p><div class=\"jpw_login\"><span><a href=\"#\">Se connecter<\/a> Si vous \u00eates d\u00e9ja abonn\u00e9<\/span><\/div><\/div><div class=\"jpw_btn_wrapper\"><div class=\"jpw_subscribe\">\n\t\t\t\t\t<div class=\"jpw_btn_inner_wrapper\">\n\t\t\t\t\t\t<h3><\/h3>\n\t\t\t\t\t\t<span>Acc\u00e9dez \u00e0 tous nos contenus Premium.  <br \/><strong>A partir de 1000 FCFA le mois.<\/strong>\n<br>Vous voulez vous abonner ? bien vouloir cliquer ici et suivre les indications<\/span>\n\t\t\t\t\t\t<div class=\"btn_wrapper\">\n\t\t\t\t\t\t\t<a href=\"https:\/\/kalarahebdo.net\/abonnement-2\/\" class=\"btn\">Je m&#039;abonne<\/a>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div><\/div><\/div>","protected":false},"excerpt":{"rendered":"<p>Par Ma\u00eetre Didier Nganko* Le s\u00e9minaire que les huissiers ont organis\u00e9 \u00e0 Douala les 7 et 8 octobre 2021 sur la question de l\u2019ex\u00e9cution des d\u00e9cisions de justice avait donn\u00e9 lieu \u00e0 un d\u00e9bat topique sur la d\u00e9claration dite affirmative du banquier dans la proc\u00e9dure de saisie-attribution des comptes bancaires. Cette d\u00e9claration est prescrite \u00e0 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":3388,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"jnews-multi-image_gallery":[],"jnews_single_post":{"source_name":"","source_url":"","via_name":"","via_url":"","override_template":"0","override":[{"template":"1","single_blog_custom":"","parallax":"1","fullscreen":"1","layout":"right-sidebar","sidebar":"default-sidebar","second_sidebar":"default-sidebar","sticky_sidebar":"1","share_position":"top","share_float_style":"share-monocrhome","show_share_counter":"1","show_view_counter":"1","show_featured":"1","show_post_meta":"1","show_post_author":"1","show_post_author_image":"1","show_post_date":"1","post_date_format":"default","post_date_format_custom":"Y\/m\/d","show_post_category":"1","show_post_reading_time":"1","post_reading_time_wpm":"300","show_zoom_button":"0","zoom_button_out_step":"2","zoom_button_in_step":"3","show_post_tag":"1","show_prev_next_post":"1","show_popup_post":"1","number_popup_post":"1","show_author_box":"1","show_post_related":"1","show_inline_post_related":"0"}],"override_image_size":"0","image_override":[{"single_post_thumbnail_size":"crop-500","single_post_gallery_size":"crop-500"}],"trending_post":"0","trending_post_position":"meta","trending_post_label":"Trending","sponsored_post":"0","sponsored_post_label":"Sponsored by","sponsored_post_name":"","sponsored_post_url":"","sponsored_post_logo_enable":"0","sponsored_post_logo":"","sponsored_post_desc":"","disable_ad":"0"},"jnews_primary_category":{"id":"346"},"jnews_override_bookmark_settings":{"override_bookmark_button":"0","override_show_bookmark_button":"0"},"jnews_social_meta":[],"jnews_paywall_metabox":{"enable_premium_post":"1","paragraph_limit":"4","enable_preview_post":"0","preview_textbox":"","nonce":"78815f3ced"},"jnews_review":[],"enable_review":"0","type":"percentage","name":"","summary":"","brand":"","sku":"","good":[{"good_text":""}],"bad":[{"bad_text":""}],"score_override":"","override_value":"","rating":[{"rating_text":"","rating_number":"10"}],"price":[{"shop":"","price":"","link":"","icon":""}],"jnews_override_counter":{"override_view_counter":"0","view_counter_number":"0","override_share_counter":"0","share_counter_number":"0","override_like_counter":"0","like_counter_number":"0","override_dislike_counter":"0","dislike_counter_number":"0"},"footnotes":""},"categories":[346],"tags":[],"class_list":["post-3387","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-plaidoirie"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v23.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Saisie des comptes bancaires\u00a0: la probl\u00e9matique de la d\u00e9claration affirmative du banquier\u00a0 - Kalara Hebdo<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/kalarahebdo.net\/saisie-des-comptes-bancaires-la-problematique-de-la-declaration-affirmative-du-banquier\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Saisie des comptes bancaires\u00a0: la probl\u00e9matique de la d\u00e9claration affirmative du banquier\u00a0 - Kalara Hebdo\" \/>\n<meta property=\"og:description\" content=\"Par Ma\u00eetre Didier Nganko* Le s\u00e9minaire que les huissiers ont organis\u00e9 \u00e0 Douala les 7 et 8 octobre 2021 sur la question de l\u2019ex\u00e9cution des d\u00e9cisions de justice avait donn\u00e9 lieu \u00e0 un d\u00e9bat topique sur la d\u00e9claration dite affirmative du banquier dans la proc\u00e9dure de saisie-attribution des comptes bancaires. 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