Question juridique clé
Whether the cantonal supervisory authority could rule on ownership of the seized assets in an execution complaint
Solution extraite
No. Ownership and entitlement to the claimed receivables belong to the merits of the seizure and must be examined in the opposition proceedings, not by the office or supervisory authority.
Motifs extraits
The execution authority is limited to formal regularity and execution measures. It may not determine substantive title to the assets; that question is reserved to the judge in opposition proceedings and, if necessary, revendication proceedings.