Compulsory execution and protective measures shall not apply to persons who enjoy immunity
from execution.
However, any debt which is certain, due and owed by state corporations or firms, regardless of
their legal form and mission, shall give rise to a set-off against debts which are also certain, due
and owed them, subject to an agreement of reciprocity.
The debts of the state corporations and firms referred to in the preceding paragraph may only
be considered certain, within the meaning of this article , where they arise from either an
acknowledgement by the said corporations and firms of the debts or from a writ which is
enforceable within the territory of the State where the corporations and firms are located.
Official translation
Spot-checked
In force from 10 April 1998
Source page 14
Section 30 of the Acte uniforme portant organisation des procédures simplifiées de recouvrement et des voies d'exécution/akn/ohada/act/loi/undated/aupsrve-1998