Facts
In October 2001, the Debt Collection Office of Geneva executed three tax seizures on the assets of A., domiciled in Italy, in the hands of bank Y. in Geneva, for a total amount of 1,170,000 Swiss francs plus interest. The bank informed the office that A.'s assets were held at its branch in Jersey and that it reserved the claims that it or third parties might have on these assets. In June 2003, the Royal Court of Jersey ordered the judicial seizure of these assets. In June and August 2004, the office converted the provisional seizures into definitive seizures, but the bank refused to comply, invoking the decision of the Jersey justice system. On April 28, 2005, the office drew up a seizure report stating that the seizures had covered the entire claims, referring to the bank's letter indicating that the assets in Jersey exceeded the amounts in debt collection, and noting the criminal seizure ordered by the Jersey justice system. The creditors complained about the incomplete nature of the seizure report, which did not indicate the amount of the seized assets.Considerations
According to the Federal Tribunal, the seizure report does not have to indicate all the debtor's assets, but only the assets actually seized. When the seized bank assets exceed the amount in debt collection and are the subject of…