INPUT Taxi licence: an element of the debtor's assets

taxicab licence seizure

Our firm specialises in the sale of vehicles, and the sale of intangible assets, such as IV (pub) licences or taxi licences (which are actually called parking permits), but also brands such as

SEISCHABILITY OF TAX LICENCE: In an opinion dated February 8, 1999, the Supreme Court of Appeal validated the principle of seizability of license IV, as it is an intangible right, and accepted the principle of its seizability in the form of a procedure for the seizure of shareholders' rights and securities?

Following this opinion, many decisions have confirmed what the Court of Cassation had suggested by validating the procedure, on the same model, for a taxi licence. The seizure of a taxi licence is therefore a valid procedure.

Indeed, the taxi licence is an administrative title, given by the mayor of the Commune (or the Prefect of Police, in the case of Paris), granting its holder an authorisation to park on the public highway.
This authorisation is transferable under certain conditions:

TAX LICENCE INPUT: update on the transferability of the various licences


  • it is necessary to justify 5 years of effective and continuous operation even if it is a forced sale;
  • without operating conditions in the event of judicial liquidation, death or incapacity all permitted


  • 15 years of effective and continuous operation must be proven, even if it is a forced sale;
  • without operating conditions in the event of judicial liquidation or death


  • non-transferable


If the licence is transferable, it is also seizable.
Article L 112-1 of the Code of Civil Enforcement Proceedings (CPCE) provides that "seizures may relate to all property belonging to the debtor (...)", and Article L 231-1 of the CPCE adds: "Any creditor holding an enforceable title recording a claim that is liquid and due may have the intangible rights, other than claims for sums of money, held by his debtor seized and sold. »

Also, the seizability of the taxi licence is not in doubt, in the cases provided for above.


Our study carries out or has the seizure carried out directly in the hands of the mayor of the commune, or the Prefect of Police of Paris, even in the case of Parisian or provincial licences.
This deed also includes a summons to inform us of any previous pledges or seizures.

We also take care of the denunciation to the licensee, and draw up the specifications.

This document, which is referred to in Article R 233-6 of the CPCE, must contain

  • reminder of the procedure,
  • the articles of association of the company
  • and any document necessary to assess the consistency and value of the rights offered for sale.

Since they are not shares in a company, the articles of association of a company are obviously irrelevant.


In practice, the specifications produce documents that make it possible to assess the value of the rights offered for sale, and provide information to avoid possible problems:

  • rights of substitution or approvals,
  • the conditions for the possible exercise of the right of pre-emption,
  • crazy auctions etc...
  • recordings,
  • responsibilities,
  • payment terms



Once all these steps have been taken, we organize the auction of the license. - seizure taxi license

In this respect, we draw attention to the fact that it is very rare for us to be in possession of the parking meter, plate, badge and parking card, and we therefore issue a certificate allowing the successful bidder to obtain them at his own expense.

Once the auction has taken place, the buyer must pay the amount and the costs (12% VAT excluded) and can start the transfer procedures with the town hall or the police headquarters:

In the case of an ARTISAN: he must submit a signed and dated Letter of Request to Transfer the Authorization to the ARTISAN, mentioning the license number and the name of the seller; and the Copy of the business card;

On the other hand, in the case of a COMPANY, it will have to give a Letter of Request to transfer the authorization to its profit dated, signed, mentioning the number of the license and name of the seller; an Extract of the K-BIS less than 3 months old; A Minutes of the General Meeting authorizing the transfer, signed by the shareholders or certified by the manager and mentioning the license number and the name of the seller (if it is an EURL, this document will not be necessary); The Articles of Association of the company registered for taxes (for new companies); and a Copy of the manager's identity document.

In all cases, the successful tenderer must present: the specifications, the certificate of award of contract and the certificate of absence of a time stamp.