Exhaust gas treatment system (ATS) based on a particulate filter (F) unable to remove/convert unburned hydrocarbons HC

Exhaust gas treatment system (ATS) for an internal combustion engine based on a particulate filter (F) unable to remove/burn unburned hydrocarbons HC, the treatment system comprising a catalyst (C) of the DOC type placed upstream of the filter (F) according to a direction of the exhaust gas outflow (EG) wherein the system comprises at least a first temperature sensor (T1) arranged between the catalyst and the particulate filter and active regeneration means suitable to promote a reaction of active conversion of the particulate matter C by means of oxygen O 2 and suitable to keep a temperature of the catalyst above 500°C during the conversion reaction.