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1. Nonobstant toutes dispositions contraires les établissements publics ayant un caractère industriel ou commercial sont passibles de tous les impôts directs et taxes assimilées applicables aux entreprises privées similaires. Le même régime est appliqué à tous les organismes de l'Etat des départements ou des communes ayant un caractère industriel ou commercial, s'ils bénéficient de l'autonomie financière, à l'exception, en ce qui concerne l'impôt sur les sociétés, des régies de services publics des départements, communes et syndicats de communes qui sont exonérées de cet impôt. 2. S'ils ne bénéficient pas de l'autonomie financière, les organismes de l'Etat visés au 1 sont passibles de tous les impôts directs et taxes assimilées applicables aux entreprises privées similaires, à l'exception de l'impôt sur les sociétés, dont ils sont exonérés.
Code général des impôts, annexe iv
165
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301132
1979-07-01 00:00:00
af2c9e46bf952a02ac04c30fa1d91acd6a9f211001337c42ff540b74b702fc3b
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1. Les établissements publics sans caractère industriel ou commercial sont, sous réserve des dispositions du 2, passibles de l'impôt sur les sociétés dans les conditions prévues au 5 de l'article 206 du code général des impôts. Ils sont également passibles de la taxe foncière et des taxes annexes pour les immeubles leur appartenant ainsi que de la taxe d'habitation pour les locaux meublés qu'ils occupent. 2. Sont exceptés des dispositions du 1 les établissements publics scientifiques d'enseignement et d'assistance. Sont d'autre part exonérés de l'impôt sur les sociétés ainsi que de la taxe foncière et des taxes annexes les immeubles nommément désignés au 1° de l'article 1382 et au 2° de l'article 1394 du code général des impôts, à l'exception des manufactures de l'Etat et des arsenaux.
Code général des impôts, annexe iv
166
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301133
1979-07-01 00:00:00
71f7ef2fc023ca38a7b7a705ab648056669e62972bc63a8aa5bda39ca998bf31
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1. Sont notamment soumis au régime prévu au 1 de l'article 165 : Voies navigables de France ; la caisse nationale du crédit agricole ; les chambres de commerce et d'industrie territoriales et ports autonomes ; le comité national interprofessionnel des viandes ; (l'Entreprise de recherches et d'activités pétrolières (ERAP)) (2) ; (l'entreprise minière et chimique) (1) ; les régies municipales, intercommunales et départementales exploitant des services à caractère industriel et commercial. 2. Sont notamment soumis au régime prévu au 2 de l'article 165 : les manufactures nationales ; La Monnaie de Paris ; les arsenaux, poudreries et usines mécaniques de l'Etat. 3. Sont notamment soumis au régime prévu au 1 de l'article 166 : l'établissement national des invalides de la marine ; la caisse des retraites des inscrits maritimes ; la caisse des retraites des agents du service général ; la caisse de prévoyance des marins français ; la caisse générale de garantie des assurances sociales ; la caisse de retraite des ouvriers mineurs ; la caisse de compensation pour la décentralisation de l'industrie aéronautique ; les chambres d'agriculture ; les chambres de métiers et de l'artisanat de région ; les sections de l'office de répartition des produits industriels ; l'établissement national des produits de l'agriculture et de la mer (FranceAgriMer) ; l'office national des anciens combattants et victimes de guerre.
Code général des impôts, annexe iv
167
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047621561
2023-06-03 00:00:00
027752933ed5f015cbe00ff9d1361bfd644a26a5427f08497d153efddc279305
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Sont assimilés, au point de vue de la perception des droits d'enregistrement et de timbre, à ceux des entreprises privées les actes passés : 1° Par les établissements publics de l'Etat, des régions, des départements et des communes, à l'exception des établissements publics scientifiques d'enseignement, d'assistance et de bienfaisance ; 2° Par les régies municipales, intercommunales, départementales et régionales exploitant des services à caractère industriel ou commercial.
Code général des impôts, annexe iv
169
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301135
1990-06-15 00:00:00
690ac19191909325f7b221e3923c45a4d70f474e4d4605a320f5087ec2a5778a
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Entrent notamment dans les prévisions du deuxième alinéa du I de l'article 1040 du code général des impôts : la caisse des dépôts et consignations ; l'établissement national des invalides de la marine ; la caisse des retraites des inscrits maritimes ; la caisse des retraites des agents du service général ; la caisse de prévoyance des marins français ; la caisse autonome des retraites des ouvriers mineurs ; la caisse générale de garantie des assurances sociales ; la caisse de compensation pour la décentralisation de l'industrie aéronautique ; les chambres de commerce et d'industrie territoriales et ports autonomes ; les chambres d'agriculture ; les chambres de métiers et de l'artisanat de région ; le comité national interprofessionnel des viandes ; (l'entreprise de recherches et d'activités pétrolières (ERAP)) (2) ; (l'entreprise minière et chimique) (1) ; les sections de l'office central de répartition des produits industriels ; l'office national des anciens combattants et victimes de guerre ; voies navigables de France ; l'établissement national des produits de l'agriculture et de la mer (FranceAgriMer) ; les offices publics de l'habitat ; les régies municipales, intercommunales et départementales exploitant des services à caractère industriel ou commercial.
Code général des impôts, annexe iv
170
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047621556
2023-06-03 00:00:00
53e193222e5a7188c36c77542ba7f46378c8aed1550fe62d72d59d68c1a15d24
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0.03440163657069206, 0.01821872778236866, 0.006369444541633129 ]
L'avis conforme prévu à l' article 795 A du code général des impôts est délivré par le directeur départemental ou, le cas échéant, régional des finances publiques du département de situation du bien.
Code général des impôts, annexe iv
170 ter
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038437724
2019-06-01 00:00:00
c31ec9e7727f2de9fb474dcf08326ea3d87455ed3ad8e7248384c4d7855f1b6b
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Il est statué sur les demandes d'agrément présentées pour l'application de l'article 1465 du code général des impôts : 1° Par le ministre chargé du budget, après avis du comité interministériel des aides à la localisation des activités institué par l'article 1er de l'arrêté du 10 juillet 1982 : a. Pour les opérations concernant des programmes industriels prévoyant la réalisation de plus de 15 millions d'euros d'investissements hors taxes ou engagés par une personne morale mentionnée à l'article 344-0 A de l'annexe III au code général des impôts ; b. Pour les créations, et extensions de services de direction, d'études, d'ingénierie et d'informatique ; c. Pour les opérations liées à celles mentionnées aux a et b ; d. (Abrogé) ; 2° Dans les autres cas, par le directeur départemental ou, le cas échéant, régional des finances publiques du département au chef-lieu duquel est localisée la direction de contrôle fiscal dans le ressort de laquelle est situé l'établissement.
Code général des impôts, annexe iv
170 quinquies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038491979
2019-06-01 00:00:00
2d38a0dad3732bad9c28d68c3b4dbda823693a30bea72dbdfba369702d5e8f19
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Il est statué sur les demandes d'agrément présentées pour l'application du II de l'article 209 du code général des impôts : a) Par le ministre chargé du budget : 1° Lorsque la demande est présentée par une société tête de groupe au sens de l'article 223 A du code général des impôts ou par un établissement public industriel et commercial tête de groupe au sens de l'article 223 A bis du même code, à raison d'un déficit d'ensemble au sens de l'article 223 C ou sur une créance de report en arrière des déficits d'ensemble au sens de l'article 223 G , quel que soit leur montant ; 2° Ou, lorsque la demande est présentée par une personne morale mentionnée à l'article 344-0 A de l'annexe III au code général des impôts ; 3° Ou, lorsque la demande porte pour une même opération, sur des déficits dont le montant global est supérieur à 10 millions d'euros ; 4° Ou lorsque l'opération présente des difficultés particulières ou est évoquée par le ministre ; b) Dans les autres cas, par le directeur départemental ou, le cas échéant, régional des finances publiques du département au chef-lieu duquel est localisée la direction de contrôle fiscal dans le ressort de laquelle l'entreprise a son siège.
Code général des impôts, annexe iv
170 sexies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038491971
2019-06-01 00:00:00
987ef703824ff474f59d17a206efb3d9c0357793ce68410b0d56f5aa3c5281b8
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Il est statué par le directeur des services fiscaux du département au chef-lieu duquel est localisée la direction de contrôle fiscal dans le ressort de laquelle est situé le siège de l'organisme sur les demandes d'agrément présentées en application du 4 de l'article 238 bis du code général des impôts.
Code général des impôts, annexe iv
170 septies H
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301159
2001-03-31 00:00:00
06892a0b993f4e37dddbfb27bbe9c2941d952ec884ef0dfcb72123bc9589cde9
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Les compétences attribuées aux directeurs départementaux ou, le cas échéant, régionaux des finances publiques du département au chef-lieu duquel est localisée une direction de contrôle fiscal par les articles 170 quinquies, 170 sexies et 170 septies H sont exercées pour la région d'Ile-de-France par le directeur régional des finances publiques d'Ile-de-France et de Paris et dans les départements d'outre-mer par le directeur régional des finances publiques territorialement compétent.
Code général des impôts, annexe iv
170 octies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045762685
2022-05-07 00:00:00
e8966f46e8b7cc036ba2e04c4e6078b54aa06cbdad4565a96c543e3f95db1b71
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I. – L'agrément prévu aux II quater et III de l'article 217 undecies du code général des impôts est délivré par le directeur départemental ou le directeur régional des finances publiques du département dans lequel le programme d'investissement est réalisé lorsque son montant total n'excède pas 10 millions d'euros, à l'exception du secteur du logement. La décision est prise par le ministre du budget lorsque le programme d'investissement est d'un montant supérieur à 10 millions d'euros ou qu'il est réalisé dans plus d'un département d'outre-mer, à Saint-Martin, à Saint-Barthélemy, en Polynésie française, aux îles Wallis et Futuna, dans les Terres australes et antarctiques françaises, en Nouvelle-Calédonie ou à Saint-Pierre-et-Miquelon ou bien lorsque l'affaire est évoquée par le ministre. I bis. – Dans le secteur du logement, l'agrément prévu au 4 de l'article 199 undecies A , aux II quater et III de l'article 217 undecies et au VII de l'article 244 quater W du code général des impôts, est délivré par le directeur départemental ou le directeur régional des finances publiques du département dans lequel les logements sont réalisés, lorsque le montant total du programme immobilier est inférieur ou égal à 20 millions d'euros. L'agrément est délivré par le ministre du budget lorsque ce montant est supérieur à 20 millions d'euros ou lorsque le programme immobilier est évoqué par le ministre. I ter. – Les montants mentionnés au I et au I bis s'apprécient toutes taxes, frais et commissions compris, par programme. II. – Les demandes d'agrément mentionnées au premier alinéa des I et I bis, sont adressées au directeur départemental ou au directeur régional des finances publiques du département où sera réalisé le programme d'investissement. Les demandes d'agrément mentionnées au second alinéa du I et au second alinéa du I bis sont adressées à la direction générale des finances publiques. III. – Pour les programmes d'investissement placés sous le régime de la copropriété ou réalisés par l'une des sociétés ou groupements visés aux articles 8 ou 239 quater du code général des impôts, la demande d'agrément est faite par un représentant unique, promoteur de l'opération, gérant ou associé, qui doit remettre une copie de la décision obtenue aux investisseurs, copropriétaires ou associés. IV. – (Dispositions devenues sans objet).
Code général des impôts, annexe iv
170 decies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045759960
2022-05-07 00:00:00
a84b27586dc37f1260c12240c1939ab33b9d5d520c1972f95d1b78fdbb72e7e3
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-0.03701068088412285, 0.021267859265208244, 0.0015312101459130645, 0.034774601459503174 ]
En application du III de l'article 347 de l'annexe III au code général des impôts, si le président de la commission des impôts directs et des taxes sur le chiffre d'affaires instituée aux articles 1651 et suivants du code général des impôts le juge utile, le nombre de suppléants peut être augmenté : 1. pour la ville de Paris : a) jusqu'à cent cinquante, en ce qui concerne les représentants des contribuables désignés par la chambre de commerce et d'industrie territoriale ; b) jusqu'à cinquante, en ce qui concerne les représentants des contribuables désignés par la chambre des métiers et de l'artisanat et par les organisations ou organismes professionnels regroupant les titulaires de revenus non commerciaux ; 2. pour les départements de plus de 600 000 habitants dans le ressort du tribunal administratif dans les mêmes conditions qu'au 1, le nombre de suppléants peut être porté respectivement à soixante et à trente.
Code général des impôts, annexe iv
170 undecies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000034947777
2017-09-01 00:00:00
ae03bedda2c42ad2d98828b7d7aedb33f64b1540bf338de92fea31dd9412b2b8
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Sont soumis au régime fiscal prévu à l'article 1678 bis du code général des impôts les intérêts des bons nominatifs à ordre ou au porteur comportant ou valant engagement de payer et délivrés en contrepartie d'un prêt par les entreprises industrielles et commerciales et quel que soit leur objet par les personnes morales visées à l'article 108 de ce code. Dans l'hypothèse où ces bons seraient cotés en bourse ou susceptibles de l'être, le régime susvisé leur demeurerait applicable si le paiement des intérêts n'avait pas lieu sur présentation ou remise de coupons ou d'instruments représentatifs de coupons. N'entrent pas dans les prévisions du premier alinéa, dans le cas où le prêt a fait l'objet d'un contrat préalable, les écrits créés à seule fin de faciliter le recouvrement ou la mobilisation de la créance.
Code général des impôts, annexe iv
188 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301959
1979-07-01 00:00:00
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Les personnes morales visées à l'article 108 du code général des impôts versent l'impôt afférent aux intérêts des bons de caisse au service des impôts auquel doit parvenir leur déclaration de résultat ou, à défaut d'une telle déclaration, au service des impôts dont relève leur siège social.
Code général des impôts, annexe iv
188 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037351351
2018-09-01 00:00:00
61c39bbf7dffee16270a57310ac011446f9041ba647a1620286b9651316a56d4
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L'impôt frappant les intérêts payés au cours de chaque mois est acquitté dans les quinze premiers jours du mois suivant(1). (1) Ces dispositions s'appliquent aux intérêts payés à partir de la date d'entrée en vigueur de l'arrêté.
Code général des impôts, annexe iv
188 D
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301964
1992-07-04 00:00:00
a980dd224245ab2e3f477a24243f4354b47e4c3b63ca9a8f15157d12b426e661
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-0.005895971320569515, 0.041479453444480896, 0.029213527217507362, 0.03010864183306694 ]
Les entreprises qui assurent le paiement des intérêts des bons de caisse sont tenues de souscrire la déclaration visée au 1 de l'article 242 ter du code général des impôts.
Code général des impôts, annexe iv
188 E
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301965
1979-07-01 00:00:00
5a5f3c2a2954ba927e0aafb5196e62b1e82a8fa191c7219bd8545afba0896dbb
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-0.06574767827987671, 0.027499495074152946, -0.0077081345953047276 ]
Les entreprises doivent fournir au moment du paiement de l'impôt toutes les précisions nécessaires sur les caractéristiques de chaque catégorie de bons émis sur le montant de l'intérêt stipulé et sur les époques et le mode de paiement de cet intérêt.
Code général des impôts, annexe iv
188 F
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301966
1979-07-01 00:00:00
68f2a28b1b31b38256407ed361b338b31ffa7bac38a9521b3e0be694fdd9fa6b
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-0.02962186560034752, -0.02426808699965477, 0.04454904794692993, 0.002873341552913189 ]
La retenue à la source prévue au 2 de l'article 119 bis du code général des impôts est versée au service des impôts auquel doit parvenir la déclaration de résultat du redevable ou, à défaut d'une telle déclaration, au service des impôts dont relève son siège social.
Code général des impôts, annexe iv
188-0 H
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037351347
2018-09-01 00:00:00
f104d9d2b5631cb1a814b159e6d9f0985b2ba178efa174e528be227136453c8c
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1. La retenue opérée par les agences ou succursales des établissements de crédit ou des entreprises fait l'objet de versements globaux. L'organisme centralisateur dresse et conserve pour chaque versement un état faisant apparaître le montant des sommes versées pour le compte de chacune des agences ou succursales. Les liasses visées au 3 de l'article 17 A sont conservées soit par l'organisme centralisateur soit par l'agence ou succursale. 2. (Abrogé).
Code général des impôts, annexe iv
188 H
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037351342
2018-09-01 00:00:00
78a723ebd31bc7252f7a08374714002cc38568b3de6c04ccb37d9911cb49f00d
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I. – Le prélèvement sur les produits de placements à revenu fixe prévu à l'article 125 A du code général des impôts est versé au service des impôts auquel doit parvenir la déclaration de résultat du redevable ou, à défaut d'une telle déclaration, au service des impôts dont il relève, lorsqu'il est dû à raison de revenus, produits et gains mentionnés aux articles 125-0 A et 125 A du code précité. II. – Le prélèvement mentionné au I dû à raison des revenus, produits et gains visés aux I et II de l'article 125 D du code général des impôts est versé : 1° A la recette des impôts des non-résidents de la direction des impôts des non-résidents, lorsqu'il est acquitté par la personne qui assure le paiement desdits revenus, produits et gains et qu'elle est mandatée à cet effet par le contribuable ; 2° Au service des impôts du domicile du contribuable, lorsque ce dernier effectue lui-même le paiement dudit prélèvement.
Code général des impôts, annexe iv
188-0 I
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037351336
2018-09-01 00:00:00
9284855ba6c93006091c763746eb512108493c43dc56fa8fa89ecdf2d2ae0dc2
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-0.015084601007401943, 0.02700558863580227, -0.037063922733068466, -0.006456037517637014 ]
Le prélèvement opéré par les agences et succursales des établissements de crédit par les caisses publiques et par les caisses d'épargne ou par les succursales des entreprises fait l'objet de versements globaux dans les conditions prévues à l'article 188 H . Ces dispositions ne sont pas applicables au prélèvement dû à raison des revenus, produits et gains mentionnés à l'article 125 D du code général des impôts.
Code général des impôts, annexe iv
188 I
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037351332
2018-09-01 00:00:00
6c726cd0d7847928d7d6ec1aceb8ff89d83d4bd476ff4f284e9d0b61bf04b3b0
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-0.014591086655855179, 0.010354767553508282, -0.0027568216901272535, 0.00048380106454715133 ]
Le service des impôts compétent pour recouvrer l'impôt mentionné à l'article 381 K de l'annexe III au code général des impôts est le service des impôts auquel doit parvenir la déclaration de résultat ou, à défaut d'une telle déclaration, au service des impôts dont relève le siège social de la collectivité émettrice.
Code général des impôts, annexe iv
188 J
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037351328
2018-09-01 00:00:00
052c0443f21fe052d97996b38c1db5de34bec0b95f8b380f8d397defe5109282
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Le prélèvement prévu à l'article 117 quater du code général des impôts est versé : 1° A la recette des impôts des non-résidents de la direction des impôts des non-résidents, lorsqu'il est opéré par la personne mentionnée au b du III de l'article 117 quater précité et mandatée par le contribuable à cet effet ; 2° Au service des impôts auquel doit parvenir la déclaration de résultat de la personne mentionnée au II de l'article 117 quater précité ou, à défaut d'une telle déclaration, au service des impôts dont relève son siège social, lorsque le prélèvement est opéré par cette personne ; 3° Au service des impôts du domicile du contribuable, lorsque ce dernier effectue lui-même le paiement dudit prélèvement.
Code général des impôts, annexe iv
188 K
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038623734
2019-06-08 00:00:00
ccc696039474928f846985c7f6d57efbf85b3068cb4a20b10487f4c46be7967a
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-0.013109248131513596, 0.042505037039518356, 0.004084218759089708, 0.04514920711517334 ]
Le prélèvement prévu à l'article 117 quater du code général des impôts opéré par les agences et succursales des établissements de crédit, par les caisses publiques, par les caisses d'épargne et par les entreprises fait l'objet de versements globaux dans les conditions prévues à l'article 188 H . Ces dispositions ne sont pas applicables lorsque le prélèvement est acquitté dans les conditions du III de l'article 117 quater précité.
Code général des impôts, annexe iv
188 L
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037351315
2018-09-01 00:00:00
b26e81f7b4e178a17329eb2f4cfd7c4213f1c8884a9ab951064bdff6982dd2a8
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Pour l'application des articles 1692 à 1696 du code général des impôts, le redevable peut, sauf disposition contraire, se libérer soit en numéraire, soit au moyen de chèque bancaire ou postal suivant les modalités fixées aux articles 199 à 204 , soit par virement opéré au compte de chèques postaux du receveur des impôts compétent. Il peut également se libérer au moyen d'un mandat compte émis au profit de ce même receveur.
Code général des impôts, annexe iv
189
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301979
2004-08-31 00:00:00
c4bfc67b0aba9f811d5646da73b29c5c08c5bb5322917158313621f8c30affd1
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I. - Pour l'application du II de l'article 283 bis et du II de l'article 293 A ter du code général des impôts , le signalement effectué par l'administration auprès de l'opérateur de plateforme en ligne comprend les informations suivantes : 1° Les éléments d'identification de l'assujetti concerné par le signalement, définis au II du présent article ; 2° Une description des obligations fiscales pour lesquelles la défaillance de l'assujetti est présumée par l'administration ; 3° Les périodes concernées par la défaillance présumée de l'assujetti ; 4° Les mesures à mettre en œuvre par l'opérateur de plateforme en ligne, définies au III du présent article ; 5° Une information sur les conséquences en matière de responsabilité solidaire pour l'opérateur de plateforme en ligne en cas d'absence de mise en œuvre de ces mesures. II. - Les éléments d'identification de l'assujetti prévus au 1° du I comprennent, s'ils sont connus de l'administration : 1° Sa raison sociale ; 2° Son nom commercial ou son nom d'utilisateur tel que communiqué sur la plateforme en ligne ; 3° Son identifiant fourni par l'opérateur de plateforme en ligne ; 4° Son lieu d'établissement à la date du signalement ; 5° Son numéro de taxe sur la valeur ajoutée intracommunautaire ou, s'il en est dépourvu, ses numéros d'identification définis à l' article R. 123-221 du code de commerce ou, pour une entreprise non résidente, son numéro d'immatriculation auprès de l'administration fiscale de son pays de résidence. III. - Les mesures à mettre en œuvre par l'opérateur de plateforme en ligne prévues au 4° du I sont : 1° Un rappel de l'information fournie au titre du 1° de l'article 242 bis du code général des impôts ; 2° Une demande à l'assujetti de prendre contact avec l'administration en vue de régulariser sa situation fiscale ; 3° Le cas échéant, une demande à l'assujetti de fournir son numéro de taxe sur la valeur ajoutée intracommunautaire ; 4° Le cas échéant, une vérification de la validité du numéro de taxe sur la valeur ajoutée intracommunautaire de l'assujetti et, en cas d'invalidité de ce numéro, une demande à l'assujetti de régulariser sa situation ; 5° Le cas échéant, une demande à l'assujetti de désigner un représentant fiscal en France en application de l' article 289 A du code général des impôts . En complément des mesures précédentes, l'opérateur de plateforme en ligne peut prendre toute autre mesure qu'il estime utile.
Code général des impôts, annexe iv
190
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049639947
2024-06-02 00:00:00
a0c4ae72f5499bd5a3c8ec469ecfc288c39cfc3b4460e5a1a5795ba52ceff1b1
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A compter de la réception du signalement effectué par l'administration en application du II de l'article 283 bis ou du II de l'article 293 A ter du code général des impôts , l'opérateur de plateforme en ligne dispose d'un délai d'un mois pour notifier à l'administration les mesures mises en œuvre à la suite à ce signalement. Cette notification comprend les informations suivantes : 1° Les éléments d'identification de l'assujetti, prévus au II de l'article 190, qui ne sont pas connus de l'administration et dont dispose l'opérateur de plateforme ; 2° La nature des mesures mises en œuvre ; 3° La date à laquelle ces mesures ont été mises en œuvre ; 4° Tout élément permettant de démontrer que les mesures ont été effectivement mises en œuvre par l'opérateur de plateforme en ligne ; 5° Le cas échéant, tout élément à la disposition de l'opérateur de plateforme en ligne susceptible de permettre à l'administration de vérifier que l'assujetti a régularisé sa situation.
Code général des impôts, annexe iv
191
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041438607
2020-01-01 00:00:00
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I. - Pour l'application du III de l'article 283 bis et du III de l'article 293 A ter du code général des impôts , la mise en demeure effectuée par l'administration auprès de l'opérateur de plateforme en ligne comprend les informations suivantes : 1° La date et la référence du signalement effectué en application du II de l'article 283 bis ou du II de l'article 293 A ter du code précité ; 2° Une description des motifs pour lesquels la présomption de défaillance de l'assujetti persiste ; 3° Les mesures supplémentaires à mettre en œuvre par l'opérateur de plateforme en ligne ou la demande d'exclusion de l'assujetti ; 4° Une information sur les conséquences en matière de responsabilité solidaire pour l'opérateur de plateforme en ligne en cas d'absence de mise en œuvre de ces mesures supplémentaires ou d'exclusion de l'assujetti. II. - Les mesures supplémentaires prévues au 3° du I sont : 1° Toutes mesures prévues au III de l'article 190 ; 2° Toute mesure permettant de suspendre l'activité de l'assujetti concerné en lien avec des transactions imposables à la taxe sur la valeur ajoutée en France.
Code général des impôts, annexe iv
192
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041438609
2020-01-01 00:00:00
28d87a967c2dca73396dd6c1911ab903a3786b0e9f95d33b589503955d6b116e
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A compter de la réception de la mise en demeure effectuée par l'administration en application du III de l'article 283 bis ou du III de l'article 293 A ter du code général des impôts , l'opérateur de plateforme en ligne dispose d'un délai d'un mois pour notifier à l'administration la mise en œuvre des mesures supplémentaires définies au II de l'article 192 ou l'exclusion de l'assujetti. Cette notification comprend les informations suivantes : 1° La nature des mesures supplémentaires mises en œuvre ; 2° La date à laquelle ces mesures supplémentaires ont été mises en œuvre ou la date à laquelle l'exclusion est effective ; 3° Tout élément permettant de démontrer que les mesures supplémentaires ou l'exclusion de l'assujetti concerné ont été effectivement mises en œuvre ; 4° Le cas échéant, tout élément à la disposition de l'opérateur de plateforme en ligne susceptible de permettre à l'administration de vérifier que l'assujetti a régularisé sa situation.
Code général des impôts, annexe iv
192 bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041455751
2020-01-01 00:00:00
e21214a43203640a3c968bbc98b98559fd510453d5d0cda35d384eab409a5deb
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Le redevable peut se libérer dans les conditions prévues à l'article 189 .
Code général des impôts, annexe iv
193
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301983
1998-04-22 00:00:00
2d18c5517c84feedd77e1af56e4465cd581422ee6039e8f4fde1a8b7cd98bef4
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A l'appui de chacun des versements mensuels effectués au titre de la taxe sur les conventions d'assurances, les assureurs doivent fournir une déclaration rédigée sur des formules mises à leur disposition par l'administration (1). (1) Ces dispositions s'appliquent aux versements effectués à partir du 1er décembre 1991.
Code général des impôts, annexe iv
196 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301986
1991-10-29 00:00:00
6d446aeb2b4cf3af5e3dc29d0a621029d96d622280c6cf2c8d6437d238ed6cf9
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Le recouvrement des droits et taxes d'enregistrement des taxes assimilées ainsi que de la taxe hypothécaire ou de la taxe de publicité foncière exigibles en cas de caducité du régime fiscal de faveur appliqué à des mutations à titre onéreux de terrains à bâtir et d'immeubles assimilés est confié au comptable des impôts chargé du bureau dans le ressort duquel lesdits terrains et immeubles sont situés.
Code général des impôts, annexe iv
198 quinquies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301990
1979-07-01 00:00:00
669f0b31c2f281fef95d283bcdcf7bb69f81436b32a19c1932e080d53c012647
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Les receveurs des impôts sont chargés de recouvrer les produits (y compris les charges et taxes correspondantes) provenant des locations des immeubles domaniaux bâtis ainsi que ceux provenant de la cession d'immeubles réalisée conformément aux articles R. 3211-32 du code général de la propriété des personnes publiques et 6 du décret n° 2011-1612 du 22 novembre 2011.
Code général des impôts, annexe iv
198 septies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026203807
2012-07-20 00:00:00
0b3b046facd2fbb23322b18460378b9de26362bcab1c55a9fe8ecb1d757058d4
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La fiche de liquidation des impositions dont la délivrance du permis de construire constitue le fait générateur est transmise par l'autorité administrative au trésorier payeur général et au titulaire du permis de construire. Une fiche modificative est également transmise en cas de modification apportée au permis de construire ou à l'autorisation tacite de construire lorsque cette modification a une incidence sur l'assiette d'une taxe.
Code général des impôts, annexe iv
198 octies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301996
1990-06-15 00:00:00
85ee9e7928b6e099149ea88910d0aa0d73e520d9ba5600d3c3924ac55720b5c6
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Lorsque la date limite de paiement ou de prélèvement des impôts, droits, taxes et redevances prévus dans le code général des impôts coïncide avec un samedi, un dimanche ou un jour férié, celle-ci est prorogée jusqu'au premier jour ouvrable suivant.
Code général des impôts, annexe iv
199-0
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301997
2004-01-01 00:00:00
98ea9212fad867ff9dc37b904ee6976b8be307817514529863e46c8f3557b4e9
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Sous réserve des dispositions spéciales prévues aux articles suivants et de toutes autres mesures que pourrait prescrire l'administration, le paiement des droits, taxes, redevances, soultes, produits des monopoles et autres sommes dues au Trésor peut être fait au moyen de chèques.
Code général des impôts, annexe iv
199
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301998
1979-07-01 00:00:00
2a42cbed01ec200bdf9c3e4bd018590f890588d3fe77f8245d0fbcabd4ba3ae6
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Les chèques sont remis directement ou adressés par la poste au comptable chargé du recouvrement ; ils sont datés du jour ou de la veille de leur remise et s'ils sont transmis par la poste du jour même de leur expédition.
Code général des impôts, annexe iv
200
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006301999
1979-07-01 00:00:00
db9de5a75e83e2cc514983fe7bdbd5544a27a3cfef8ac2e9ab7c85ba5f113172
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Les chèques doivent être émis à l'ordre du Trésor public et barrés. Faute de se conformer à cette prescription, les contribuables s'exposent aux conséquences de droit qui peuvent résulter d'un encaissement frauduleux.
Code général des impôts, annexe iv
201
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006302029
1986-08-14 00:00:00
df8fcd342c6bc692d0c16103c63717d0275a414ba86b8621b66b1e3248ceab1f
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En cas d'envoi par la poste, les chèques sont accompagnés des actes, déclarations, avis d'imposition, sommations ou de toutes autres pièces nécessaires à la liquidation de l'impôt ou à l'imputation du versement.
Code général des impôts, annexe iv
202
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006302000
1979-07-01 00:00:00
7fc65c57f7de7c713abebe983170c36b0edacedf50f091e5faab12ca86cc2c82
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En échange du chèque, le comptable délivre, s'il y a lieu, un reçu sous forme de quittance ou d'extrait de quittance d'ampliation de titre de mouvement ou de facture, suivant le cas. La mention que le versement est fait en un chèque doit être portée au volant comme au talon de la pièce délivrée.
Code général des impôts, annexe iv
204
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006302004
1979-07-01 00:00:00
1a6c8ddd40b2340d4878b4084ca1cefd174dd45e8e1ae3b2112b775bad3e1fbe
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Par application du 10 de l'article 396 bis de l'annexe II au code général des impôts, le contenu des bordereaux d'inscription, attestations de contestation, attestations de paiement de certificats de subrogation prévus aux 3, 5, 6 et 7 de cet article est fixé conformément aux modèles annexés à l'arrêté du 17 avril 2007 (JO du 19 avril 2007).
Code général des impôts, annexe iv
207 sexies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006302010
2007-04-19 00:00:00
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I. – Les délégations de signature accordées sur le fondement de l'article 408 de l'annexe II au code général des impôts peuvent habiliter l'ensemble des agents : 1° A prendre, en matière contentieuse, des décisions de décharge, réduction, restitution ou rejet ; 2° A prendre, en matière gracieuse, des décisions de remise, modération, transaction ou rejet ; 3° A statuer sur les demandes de dégrèvement de taxe foncière pour pertes de récoltes ; 4° A signer les documents nécessaires à l'exécution comptable des décisions gracieuses et contentieuses ; 5° A accorder les prorogations de délai prévues aux IV et IV bis de l'article 1594-0 G du code général des impôts . II. – Les agents exerçant leurs fonctions dans les services de direction peuvent en outre recevoir une délégation de signature à l'effet : 1° De présenter devant les juridictions administratives ou judiciaires des requêtes, mémoires, conclusions ou observations ; 2° De statuer sur les contestations relatives au recouvrement prévues par les articles L. 281 et L. 283 du livre des procédures fiscales ; 3° De statuer sur les demandes de décharge de responsabilité solidaire présentées en application de l' article 1691 bis du code général des impôts ou de l' article L. 247 du livre des procédures fiscales .
Code général des impôts, annexe iv
212
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027520587
2013-07-01 00:00:00
bde20628c28bf5d8d607ae23f3afcb8ecb646762889ae6042e2481fc002be9de
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I. – Les directeurs mentionnés au I de l' article 408 de l'annexe II au code général des impôts relevant de la direction générale des finances publiques peuvent déléguer leur signature : 1° Aux agents exerçant leurs fonctions dans les services de direction, dans des limites qu'ils fixent eux-mêmes, à l'effet de prendre l'ensemble des actes et décisions mentionnés à l' article 212 ; 2° Aux autres agents, à l'effet de prendre : a) Les décisions mentionnées aux 1° et 2° du I de l'article 212, dans la limite de 76 000 € pour les cadres ayant au moins le grade d'administrateur des finances publiques et de 60 000 € pour les autres agents de catégorie A titulaires d'un grade supérieur à celui d'inspecteur des finances publiques, dans la limite de 15 000 € pour les inspecteurs des finances publiques, dans la limite de 10 000 € pour les agents de catégorie B et dans la limite de 2 000 € pour les agents de catégorie C ; b) Sans limitation de montant, les actes et décisions mentionnés aux 3°, 4° et 5° du I de l'article 212. II. - Les directeurs mentionnés au I de l'article 408 de l'annexe II au code général des impôts relevant de la direction générale des douanes et droits indirects peuvent déléguer leur signature : 1° Aux agents de catégories A et B exerçant leurs fonctions dans les services de direction, dans des limites qu'ils fixent eux-mêmes, à l'effet de prendre l'ensemble des actes et décisions mentionnés aux 1°, 2° et 4° du I et au II de l'article 212 ; 2° Aux autres agents, à l'effet de prendre les actes et décisions mentionnées aux 1°, 2° et 4° du I de l'article 212 : a) Dans les limites qu'ils fixent eux-mêmes pour les agents de catégorie A titulaires d'un grade supérieur à celui d'inspecteur des douanes ; b) Dans la limite de 40 000 € pour les inspecteurs des douanes placés sous leur autorité ; c) Dans la limite de 30 000 € pour les agents de catégorie B placés sous leur autorité ; d) Dans la limite de 20 000 € pour les agents de catégorie C placés sous leur autorité.
Code général des impôts, annexe iv
213
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036498419
2018-01-17 00:00:00
e0f4411206cac319614ce11f3819f112d0eda13396d84203a5a1b174896e71e3
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I. – 1° Bénéficient de la délégation automatique de signature prévue au III de l' article 408 de l'annexe II au code général des impôts les agents de la direction générale des finances publiques exerçant les fonctions de responsable d'un service opérationnel rattaché, selon le cas, à une direction départementale des finances publiques ou à une direction spécialisée en matière de contrôle fiscal : a) Dans la limite de 76 000 € pour les agents ayant au moins le grade d'administrateur des finances publiques et de 60 000 € pour les autres cadres, s'agissant des décisions mentionnées aux 1° et 2° du I de l' article 212 ; b) Dans la limite de 100 000 €, s'agissant des demandes de remboursement de crédit de taxe sur la valeur ajoutée ; c) Quel que soit le montant, s'agissant des demandes de plafonnement en fonction de la valeur ajoutée de contribution économique territoriale présentées par une entreprise dont tous les établissements sont situés dans le ressort territorial d'un service des impôts des entreprises et des actes et demandes mentionnés aux 3°, 4° et 5° du I de l'article 212. 2° Lorsque plusieurs services sont regroupés sur un même site, la délégation de signature dont disposent, en application du 1°, les responsables de service est étendue au ressort territorial de l'ensemble des services de ce site. II. – Bénéficient de la délégation automatique de signature prévue au troisième alinéa du III de l'article 408 de l'annexe II au code général des impôts les directeurs régionaux et les chefs des services spécialisés des douanes et droits indirects, à l'effet de prendre l'ensemble des actes et décisions mentionnés aux 1°, 2° et 4° du I et au II de l'article 212, dans les limites de la compétence du directeur mentionné au I de l'article 408 de l'annexe II au code général des impôts. III. – Par acte publié dans les conditions prévues au V de l'article 408 de l'annexe II au code général des impôts, le directeur mentionné au I de ce même article peut, en tant que de besoin, en excluant certaines affaires ou en fixant des plafonds inférieurs à ceux prévus au présent article, réduire l'étendue de la délégation dont bénéficient les responsables placés sous son autorité telle qu'elle résulte du I ou du II. IV. – Par acte publié dans les conditions prévues au V de l'article 408 de l'annexe II au code général des impôts, les directeurs régionaux ou départementaux des finances publiques peuvent, en tant que de besoin, relever jusqu'à 100 000 € le plafond de la délégation de signature prévue au 1° du I dont bénéficient les responsables de service placés sous leur autorité en ce qui concerne les demandes de remboursement de crédit d'impôt.
Code général des impôts, annexe iv
214
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033931796
2017-01-28 00:00:00
f57081b8ca204b59646073e782ac7ca07b6e9b252ff4794aa29f1bffb6bab7f9
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I. – 1. Les responsables de service mentionnés au I de l'article 214 peuvent subdéléguer la signature du directeur à l'effet de prendre les décisions et actes mentionnés au I de l'article 212 : 1° A leurs adjoints, quel que soit leur grade, dans les limites qu'ils fixent eux-mêmes, sans toutefois pouvoir excéder la délégation dont ils disposent ; 2° Aux autres agents de catégorie A placés sous leur autorité, dans la limite de 15 000 € ; 3° Aux autres agents de catégorie B placés sous leur autorité, dans la limite de 10 000 € ; 4° Aux agents de catégorie C placés sous leur autorité, dans la limite de 2 000 €. 2. Les directeurs régionaux et les chefs des services spécialisés des douanes et droits indirects, mentionnés au II de l'article 214, peuvent subdéléguer la signature du directeur mentionné au I de l'article 408 de l'annexe II au code général des impôts : 1° Aux agents de catégories A et B exerçant leurs fonctions dans les services de direction, dans des limites qu'ils fixent eux-mêmes, à l'effet de prendre l'ensemble des actes et décisions mentionnés aux 1°, 2° et 4° du I et au II de l'article 212, sans toutefois pouvoir excéder la délégation dont ils disposent ; 2° Aux autres agents, à l'effet de prendre les actes et décisions mentionnées aux 1°, 2° et 4° du I de l'article 212 : a) Dans les limites qu'ils fixent eux-mêmes, sans toutefois pouvoir excéder la délégation dont ils disposent, pour les agents de catégorie A titulaires d'un grade supérieur à celui d'inspecteur des douanes ; b) Dans la limite de 40 000 € pour les inspecteurs des douanes placés sous leur autorité ; c) Dans la limite de 30 000 € pour les agents de catégorie B placés sous leur autorité ; d) Dans la limite de 20 000 € pour les agents de catégorie C placés sous leur autorité. II. – Par acte publié dans les conditions prévues au V de l'article 408 de l'annexe II au code général des impôts, le directeur mentionné au I de ce même article peut, en tant que de besoin, réduire l'étendue des délégations que peuvent donner les responsables de service mentionnés au I de l'article 214, ainsi que les directeurs régionaux et les chefs des services spécialisés, mentionnés au II de cet article, telle qu'elle résulte du I du présent article. Le directeur mentionné au I de l'article 408 précité peut en outre s'opposer à l'octroi de délégations, en limiter l'étendue ou les retirer en tout ou partie.
Code général des impôts, annexe iv
215
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036498410
2018-01-17 00:00:00
d457c290bb99e812a183597553be6d97018ecca95bf8d11c1b9729ffd97f8cb9
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Le montant à prendre en compte pour déterminer si une décision entre dans les limites de la délégation dont bénéficie un agent, en application des articles 213, 214, 215 ou 218 , est celui sur lequel porte la demande de l'usager ou celui du dégrèvement s'agissant des décisions prises d'office. En matière contentieuse, ce montant s'apprécie en distinguant les droits des pénalités, par impôt, puis par cote, année, exercice ou affaire. En matière gracieuse, ce montant s'apprécie en faisant masse des droits et des pénalités, par impôt, puis par cote, année, exercice ou affaire. S'agissant des demandes portant sur les frais de poursuite prévus à l' article 1912 du code général des impôts et des demandes portant sur les intérêts moratoires prévus à l' article L. 209 du livre des procédures fiscales , le seuil de compétence de l'agent délégataire s'apprécie au regard du montant de l'affaire. En cas d'erreur manifeste commise par le contribuable lors de l'établissement de sa déclaration ou par le service lors de l'intégration d'une déclaration dans le système d'informations de l'administration, les agents de catégories A et B peuvent prononcer le dégrèvement contentieux correspondant, quel que soit son montant.
Code général des impôts, annexe iv
216
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027520606
2013-07-01 00:00:00
8067e8bd155a709ced0f8c9be5c0ee27db2378cb3023f8929dbabefd46ff8441
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I.-Un agent délégataire relevant de la direction générale des finances publiques ne peut statuer : a) Sur une demande pour laquelle les services de direction ou ceux de l'administration centrale doivent être consultés ou sont déjà saisis ; b) Sur une demande portant sur une imposition dont il est lui-même redevable ou qui est due par un descendant, un ascendant, un parent collatéral, son conjoint ou une personne avec laquelle il est lié par un pacte civil de solidarité ou vit en concubinage ; c) Sur une demande portant sur une imposition dont est redevable un autre agent appartenant au même service que le sien, sauf dans le cas où il exerce lui-même les fonctions de responsable dudit service ; d) Sur une demande qui porte sur une imposition consécutive à une proposition de rectification qu'il a signée ou sur laquelle il a apposé son visa ; e) Sur une demande contentieuse qui porte sur une imposition faisant suite à une procédure de contrôle dont il a eu à connaître dans le cadre d'un recours hiérarchique, de premier ou de deuxième niveau, ou en visant le rapport à la commission des impôts directs et des taxes sur le chiffre d'affaires, à la Commission nationale des impôts directs et des taxes sur le chiffre d'affaires ou à la commission départementale de conciliation, prévues respectivement aux articles 1651, 1651 H et 1653 A du code général des impôts . II.-Un agent délégataire relevant de la direction générale des douanes et droits indirects ne peut statuer : a) Sur une demande pour laquelle les services de direction ou ceux de l'administration centrale doivent être consultés ou sont déjà saisis ; b) Sur une demande portant sur une imposition dont il est lui-même redevable ou qui est due par un descendant, un ascendant, un parent collatéral, son conjoint ou une personne avec laquelle il est lié par un pacte civil de solidarité ou vit en concubinage ; c) Sur une demande portant sur une imposition dont est redevable un autre agent appartenant au même service que le sien, sauf dans le cas où il exerce lui-même les fonctions de responsable dudit service.
Code général des impôts, annexe iv
217
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000034947774
2017-09-01 00:00:00
5e6ad025f58c44b14657ceb6be8bdbe16bf02fa9121ec29317ba37933196d23a
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I. – Par dérogation à l'article 213 , le directeur chargé de la direction des grandes entreprises peut donner délégation à l'effet de signer en son nom les décisions contentieuses de décharge, réduction, restitution ou rejet ainsi que les documents d'exécution correspondants : a) Aux inspecteurs divisionnaires responsables d'un service interlocuteur fiscal unique, dans la limite de 8 millions d'euros ; b) Aux inspecteurs appartenant à un service interlocuteur fiscal unique, dans la limite de 1,5 million d'euros ; c) Aux contrôleurs appartenant à un service interlocuteur fiscal unique, dans la limite de 500 000 €. II. – Par dérogation aux dispositions des articles 212 et 213, le directeur chargé de la direction des grandes entreprises peut donner délégation, dans les limites qu'il fixe lui-même, à l'effet de signer en son nom : a) Les décisions prises sur les contestations relatives au recouvrement prévues par les articles L. 281 et L. 283 du livre des procédures fiscales ainsi que les requêtes, mémoires, conclusions ou observations adressés aux juridictions dans les litiges afférents à ces contestations, au comptable secondaire, à son adjoint ainsi qu'aux autres agents de catégorie A titulaires d'un grade supérieur à celui d'inspecteur des finances publiques et placées sous l'autorité hiérarchique du comptable secondaire ; b) Les décisions gracieuses de rejet, remise, modération ou transaction ainsi que les documents d'exécution comptable correspondants, au comptable secondaire et à son adjoint.
Code général des impôts, annexe iv
218
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000028429284
2014-01-02 00:00:00
c8740bad3c3f0acb2c5deb9f5d9ceb90a6bbdbaced69fd4d48dc27aea7319199
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I.-Par dérogation aux dispositions de l'article 213 , le directeur chargé de la direction des impôts des non-résidents peut déléguer sa signature aux agents de cette direction exerçant leurs fonctions au sein du service des impôts des entreprises étrangères, à l'effet de signer les décisions de restitution ou de rejet s'agissant des demandes de remboursement de crédit de taxe sur la valeur ajoutée : a. dans la limite de 300 000 €, pour les agents de catégorie A titulaires d'un grade supérieur à celui d'inspecteur des finances publiques ; b. dans la limite de 80 000 €, pour les inspecteurs des finances publiques ; c. dans la limite de 30 000 €, pour les agents de catégorie B ; d. dans la limite de 5 000 €, pour les agents de catégorie C. II.-Par dérogation aux dispositions de l'article 213, le directeur mentionné au I peut déléguer sa signature aux agents de cette direction exerçant leurs fonctions au sein du service des impôts des particuliers non-résidents, à l'effet de signer les décisions de dégrèvement ou de rejet relatives au sursis de paiement prévu à l' article 167 bis du code général des impôts : a. Dans la limite de 300 000 €, pour le responsable du service et ses adjoints ; b. Dans la limite de 80 000 €, pour les autres agents de catégorie A ; c. Dans la limite de 30 000 €, pour les agents de catégorie B ; d. Dans la limite de 5 000 €, pour les agents de catégorie C.
Code général des impôts, annexe iv
219
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048109226
2023-09-28 00:00:00
14c1c3847efd817d08e9a8068048840f7ee88c366ac432a1c188ad5c30758bf5
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Les dispositions du présent livre s'appliquent aux impositions prévues par le présent code, sous réserve des dispositions propres à chacune d'entre elles.
Code des impositions sur les biens et services
L100-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604255
2022-01-01 00:00:00
fabf55e0ce0b7dd925bd2c2be1e7547af0840964be9ad6e21cbb67d59b5eedf4
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Les activités économiques s'entendent de celles mentionnées au cinquième alinéa de l'article 256 A du code général des impôts .
Code des impositions sur les biens et services
L111-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604247
2022-01-01 00:00:00
34d272e981205051a1a16014c8f7bd9e4bee16f61c24af6dfb2f94e93fc00128
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Les entreprises s'entendent des personnes assujetties à la taxe sur la valeur ajoutée en application des dispositions des articles 256 A et 256 B du code général des impôts, dans la mesure où elles agissent en tant qu'assujetties.
Code des impositions sur les biens et services
L111-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604245
2022-01-01 00:00:00
9fd0880ad33a185b07a28544d6843772cf26d550b9b4a9151dab06d0548abc02
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Les dénominations utilisées dans le présent code pour désigner les biens, produits ou marchandises ou les catégories de biens, produits ou marchandises s'entendent de celles des positions et sous-positions de la nomenclature combinée définie par le règlement (CEE) n° 2658/87 du Conseil du 23 juillet 1987 relatif à la nomenclature tarifaire et statistique et au tarif douanier commun, dans sa rédaction en vigueur. Le premier alinéa est également applicable lorsque, dans le présent code, sont employés des termes définis dans les notes complémentaires de sections ou de chapitres ou dans les notes de bas de page se rapportant aux sous-positions, y compris lorsqu'ils sont utilisés à d'autres fins que pour se référer au classement au sein de cette nomenclature.
Code des impositions sur les biens et services
L111-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604243
2022-01-01 00:00:00
e132e39b51e93057221e98058438ce722f6f4f105acda80e9bec11dcffb717fe
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Par dérogation à l'article L. 111-3 : 1° Les boissons comprennent les jus de fruits et de légumes ; 2° Les boissons alcooliques s'entendent des boissons dont le titre alcoométrique volumique acquis excède 1,2 % vol ou, pour les bières de malt et mélanges de bières de malt et de boissons non alcooliques, 0,5 % vol.
Code des impositions sur les biens et services
L111-4
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604241
2022-01-01 00:00:00
8bd289019e204cbc17872a9ce746029d30eab3e77df1f6e0a729d90412d9028c
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Des arrêtés du ministre chargé du budget peuvent constater les codes de la nomenclature combinée relatifs aux dénominations mentionnées aux articles L. 111-3 et L. 111-4 qui sont utilisées pour une imposition donnée.
Code des impositions sur les biens et services
L111-5
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604239
2022-01-01 00:00:00
890e911507015def8f0bbf0199799e3a59c2c2a71ab760182faeafbef95c1f88
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Le code des douanes de l'Union s'entend du règlement (UE) n° 952/2013 du Parlement européen et du Conseil du 9 octobre 2013 établissant le code des douanes de l'Union, dans sa rédaction en vigueur. Lorsqu'il est renvoyé à ce code pour une imposition donnée, les références aux droits de douane ou à la dette douanière s'entendent de références à cette imposition ou aux dettes qui s'y rapportent.
Code des impositions sur les biens et services
L111-6
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604237
2022-01-01 00:00:00
64d2f9b159f2a7ab1575507f7d812d4ea61007cdba59cd1498eb08004b3909d9
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Les marchandises de l'Union et les marchandises non Union s'entendent au sens des points respectivement 23 et 24 de l'article 5 du code des douanes de l’Union .
Code des impositions sur les biens et services
L111-7
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604235
2022-01-01 00:00:00
728fb34fa3335b6d0d61440dbeb69acd4568bf10f54e27e5b5fd22a0c3c42321
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Le prix ou la contrepartie d'une opération s'entend de tout ce qui est obtenu ou à obtenir au titre de cette opération par la personne qui la réalise, y compris les sommes représentatives des impôts dont cette personne est redevable à ce titre et qu'elle répercute à l'acquéreur, à l'exception, le cas échéant, de la taxe sur la valeur ajoutée.
Code des impositions sur les biens et services
L111-8
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048628645
2024-01-01 00:00:00
53452e5148d75aec9c580317c16ab120e612455cd82090ca7da1373912ba0aa0
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Le territoire douanier européen s'entend du territoire défini à l'article 4 du code des douanes de l’Union . La partie française du territoire douanier européen comprend la métropole, les territoires des collectivités régies par l' article 73 de la Constitution et de Saint-Martin ainsi que, conformément à la convention douanière signée à Paris le 18 mai 1963 , le territoire de Monaco défini par cette convention.
Code des impositions sur les biens et services
L112-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604229
2022-01-01 00:00:00
a79e53c4b54e430e1b7e76c5135281a4bee2a429f9cbba6e3cee9b2b179894bc
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-0.03010440804064274, -0.009173095226287842, 0.0460086427628994, -0.022914869710803032 ]
Les territoires tiers s'entendent : 1° Des territoires qui ne sont pas compris dans le territoire douanier européen, y compris lorsqu'ils relèvent du territoire français ; 2° Des territoires, autres que ceux des collectivités régies par l' article 73 de la Constitution , qui sont exclus du champ d'application de la taxe sur la valeur ajoutée en application du paragraphe 1 de l'article 6 de la directive 2006/112/ CE du 28 novembre 2006 du Conseil relative au système commun de la taxe sur la valeur ajoutée, dans sa rédaction en vigueur, y compris le territoire de Saint-Martin.
Code des impositions sur les biens et services
L112-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604227
2022-01-01 00:00:00
660208ba5e9a9bd13e4ced0e45ce99d4cc7e107f7fc6aaef8b0b4f256c394213
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Les territoires des autres Etats membres de l'Union européenne s'entendent de la partie du territoire douanier européen qui n'est pas la partie française et qui ne comprend pas les territoires tiers définis à l'article L. 112-2 .
Code des impositions sur les biens et services
L112-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604225
2022-01-01 00:00:00
bf40fbdb68d18513520d0a1dcc33d48332138b487d087ac3e1f3c916e18e8be1
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Pour l'application de chaque imposition, les territoires suivants sont regardés soit comme formant un territoire unique, soit comme formant cinq territoires distincts : 1° Celui de la métropole ; 2° Celui constitué des territoires de la Guadeloupe et de la Martinique ; 3° Celui de la Guyane ; 4° Celui de La Réunion ; 5° Celui de Mayotte.
Code des impositions sur les biens et services
L112-4
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604221
2022-01-01 00:00:00
931777b5a3b3ea057a22b16bdd3631f3597ee28eee1b507f55c9a8ed993fb08a
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-0.030249353498220444, -0.03345421329140663, 0.042226701974868774, 0.022849759086966515 ]
Lorsque les cinq territoires mentionnés à l'article L. 112-4 sont regardés comme distincts pour une imposition donnée, sont assimilés à des territoires tiers au sens de l'article L. 112-2 : 1° Chacun de ces territoires vis-à-vis des autres ; 2° Les territoires des autres Etats membres de l'Union européenne vis-à-vis des territoires mentionnés aux 2° à 5° de l'article L. 112-4.
Code des impositions sur les biens et services
L112-5
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604219
2022-01-01 00:00:00
b68c2a67451f4aecb59fa107a6725f5b2c882def2f971d700f119e2fa15055ab
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Pour une imposition donnée, l'importation d'un bien sur le territoire de taxation s'entend de l'entrée, y compris irrégulière, sur ce territoire, de ce bien en provenance d'un territoire tiers, constatée dans les conditions suivantes : 1° Lorsque ce bien est une marchandise non Union : a) La mise en libre pratique de ce bien au sens de l'article 201 du code des douanes de l’Union ; b) L'admission temporaire en exonération partielle de droit à l'importation au sens de l'article 250 du même code ; c) En l'absence des évènements mentionnés au a ou au b, par suite de l'inobservation de l'une des obligations ou conditions mentionnées aux a à c du 1 de l'article 79 du même code ; 2° Lorsque ce bien est une marchandise de l'Union, par les formalités ou évènements équivalents à ceux mentionnés au 1° et résultant des articles 114, 134 et 188 du règlement délégué (UE) 2015/2446 de la Commission du 28 juillet 2015 complétant le règlement (UE) n° 952/2013 du Parlement européen et du Conseil au sujet des modalités de certaines dispositions du code des douanes de l'Union, dans sa rédaction en vigueur. La déclaration d'importation d'un bien s'entend de la déclaration en douane au sens du 12 de l'article 5 du code des douanes de l'Union qui a pour objet d'assigner ce bien à l'un des régimes mentionnés aux a et b du 1° ou aux régimes équivalents mentionnés au 2°.
Code des impositions sur les biens et services
L112-6
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604215
2022-01-01 00:00:00
991e0ab5e4ca56ca61bfd5c812caaf45566a723536a6faea5a29d33a33899b25
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-0.03525057062506676, -0.1261351853609085, 0.026614751666784286, -0.008797564543783665 ]
La personne qui, pour une imposition donnée, réalise l'importation s'entend de : 1° Toute personne qui dépose en son nom propre la déclaration d'importation, y compris lorsqu'elle agit en tant que représentant pour le compte d'une autre personne ; 2° Toute personne pour le compte de laquelle un représentant dépose, au nom de cette personne ou en son nom propre, la déclaration d'importation ; 3° Toute autre personne qui, au titre des formalités et évènements constatant cette importation, répond aux conditions pour être qualifié de débiteur de la dette douanière par le second alinéa du 3 de l'article 77 ou les 3 ou 4 de l'article 79 du code des douanes de l’Union . L'importateur s'entend de toute personne qui réalise l'importation.
Code des impositions sur les biens et services
L112-7
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604213
2022-01-01 00:00:00
843a0082ea177ceda1a2c84f4c2f4044a821ccad8b2f917f4e5ad76fff942162
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Pour l'application d'une imposition donnée sur le territoire de taxation, les biens importés sur le territoire de Monaco sont réputés avoir été importés sur le territoire métropolitain.
Code des impositions sur les biens et services
L112-8
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604211
2022-01-01 00:00:00
bdececeedc17a81c3a981b983fdadb984c2aaea136692d72ad89c529766dd3b4
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-0.03138953074812889, -0.04886823892593384, -0.014625190757215023, -0.025812694802880287 ]
Lorsque, pour une imposition donnée, les cinq territoires mentionnés à l'article L. 112-4 sont regardés comme distincts, les dispositions du présent code relatives aux mouvements de biens entre le territoire de taxation et le territoire des autres Etats membres de l'Union européenne sont applicables uniquement aux mouvements entre le territoire métropolitain et le territoire de ces autres Etats.
Code des impositions sur les biens et services
L112-9
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604209
2022-01-01 00:00:00
5726f154951335fdb0f12a56d8f42517c52892523f6e331117193aadca7ecb55
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Pour l'exercice des compétences dévolues par le présent code aux collectivités territoriales les références au département ou à la région s'entendent également de références aux collectivités suivantes : 1° La collectivité de Corse ; 2° Le Département de Mayotte ; 3° La collectivité territoriale de Guyane ; 4° La collectivité territoriale de Martinique.
Code des impositions sur les biens et services
L113-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604205
2022-01-01 00:00:00
5b9dbaedd4dbe04b88cd28d53b5768a47b8cc8e69476ffda4a6ebe4d9c24e7c7
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Lorsque l'administration est compétente pour constater une imposition ou pour recevoir les déclarations des personnes qui la constatent, un décret détermine les éléments suivants : 1° Les conditions dans lesquelles lui sont communiquées les décisions des collectivités territoriales ou des autres organismes portant sur cette imposition ; 2° Les dates auxquelles les décisions mentionnées au 1° entrent en vigueur ou avant lesquelles elles ne peuvent entrer en vigueur. Ces dates ne peuvent être postérieures au premier jour de la deuxième année qui suit l'intervention de la décision ou, le cas échéant, de la communication mentionnée au 1°.
Code des impositions sur les biens et services
L113-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604203
2022-01-01 00:00:00
dd0d6dc0942dbce6886e2a028eceb01528169fd4bcdabd38281759f4a9ccd4ab
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Ne donnent lieu à aucune consultation les dispositions réglementaires prises en application du présent code et qui constatent les éléments suivants : 1° Les correspondances entre les champs de biens, services et activités définis par la loi ou le règlement et les nomenclatures en vigueur ; 2° Les montants des indices, quantités ou autres données sur lesquels la loi ou le règlement prévoit que des paramètres sont indexés ; 3° Le résultat des formules et autres règles de calcul intégralement déterminées par la loi ou le règlement.
Code des impositions sur les biens et services
L113-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046190772
2022-08-18 00:00:00
695c09eaa2a3a1e81d55e3bd6bf29395632187283ea8313f961a9d23e6861e39
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Le fait générateur s'entend de l'évènement au titre duquel l'imposition est établie.
Code des impositions sur les biens et services
L120-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604199
2022-01-01 00:00:00
009f14c48dafdfdffdfd3a38db77f733d9eff1ef28940edb181e94f03c0977c5
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Lorsque le fait générateur est déterminé par la loi, les éléments nécessaires à l'établissement de l'imposition sont déterminés à la date à laquelle ce fait générateur intervient.
Code des impositions sur les biens et services
L120-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604197
2022-01-01 00:00:00
d738abaa20e6ea652f28a88f95b0454f25dad0459f83a4c4e8a5aa32c16f8c76
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Lorsque le fait générateur n'est pas déterminé par la loi, il intervient à la date à laquelle sont déterminés les éléments nécessaires à l'établissement de l'imposition.
Code des impositions sur les biens et services
L120-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604195
2022-01-01 00:00:00
b0cae19a4f3530fae4827f25752bf688a958564c16e5ce254de45dbc0fdee4f0
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Sous réserve de l' article L. 284 du livre des procédures fiscales , les dispositions applicables pour une imposition donnée sont celles en vigueur à la date de son fait générateur.
Code des impositions sur les biens et services
L120-4
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604193
2022-01-01 00:00:00
01bdb929eeeb8573d1ab4f0aaa1b2509729b6275a7fd672413d25eb5431a1ddd
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L'exemption s'entend de l'absence de fait générateur, notamment du fait de l'exclusion du champ d'application d'une imposition de certains biens, prestations de services, activités ou personnes. La personne qui bénéficie d'une exemption n'est pas, pour cette dernière, soumise aux obligations s'imposant au redevable.
Code des impositions sur les biens et services
L120-5
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604191
2022-01-01 00:00:00
0e2081c2eab46a79bf6d223b4f6425e3bc674e9ba82054ef5d60ef9967c34b26
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Les bases des impositions, lorsqu'elles sont des valeurs exprimées en euros, sont arrondies dans les conditions prévues à l'article 1649 undecies du code général des impôts.
Code des impositions sur les biens et services
L131-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604185
2022-01-01 00:00:00
68e9ff3aebe20a0514b0032554c316ef4d9ea5c77b8db3297efa14311a10d675
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-0.04860144853591919, -0.012334069237112999, -0.015751857310533524, -0.019969703629612923 ]
Lorsque des éléments relatifs au montant de l'imposition, autres que les bases des impositions qui sont des valeurs en euros, sont arrondis, il est recouru à la valeur la plus proche, la moitié étant comptabilisée pour une unité.
Code des impositions sur les biens et services
L131-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604183
2022-01-01 00:00:00
c0146101aa295060bebcdd69eef039cccfedc76cab664058b418226272889448
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Lorsque le paramètre d'une imposition est indexé sur un indice, une quantité, une valeur ou toute autre variable, un arrêté du ministre chargé du budget constate le montant de ce paramètre.
Code des impositions sur les biens et services
L132-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604179
2022-01-01 00:00:00
4bcded3213764d6291a58f5093b1b1b2051df2f133340a5c66d7782a9c8b1f5e
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Lorsque le paramètre d'une imposition est indexé sur l'inflation, ce paramètre est révisé au 1er janvier de chaque année en fonction de l'évolution annuelle de l'indice des prix à la consommation de l'ensemble des ménages en France sur l'ensemble hors tabac. Cette variation est appréciée entre la troisième et la deuxième année précédant celle de la révision.
Code des impositions sur les biens et services
L132-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604177
2022-01-01 00:00:00
f6df6725f137f6b9a1e2f61612ee7941e12adbe3031c2269fc878622f32d9e6d
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Lorsqu'un même fait générateur donne lieu, pour une imposition donnée, à plusieurs exigibilités, le montant de l'imposition résulte du cumul des sommes exigibles mentionnées à l'article L. 141-1 , comptabilisées positivement s'agissant des obligations de paiements et négativement s'agissant des droits à remboursement.
Code des impositions sur les biens et services
L133-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604173
2022-01-01 00:00:00
68d78603bdfab53be3150b51026e9a230cabda7d0d8841432217e92d113bade0
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L'application de règles particulières de détermination du montant d'une imposition ne dispense pas le redevable de ses obligations, notamment en cas d'exonération ou pour toute autre règle qui conduit à annuler ce montant.
Code des impositions sur les biens et services
L133-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604171
2022-01-01 00:00:00
66ea5d78981c3cf946df1b00dac13f26f0de8ba8679efc2376f0905c14eba708
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L'exonération s'entend de la situation dans laquelle, par dérogation aux règles normales de détermination du montant d'une imposition, ce montant est nul. L'application d'un taux ou d'un tarif nul est assimilée à une exonération.
Code des impositions sur les biens et services
L133-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604169
2022-01-01 00:00:00
62fac87d91ceb442d6fb9c17b0fca0277c33b2139cb0d2db26599575deb6ec82
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Aux fins de l'éligibilité au bénéfice des règles particulières de détermination du montant d'une imposition constitutives d'une aide d'Etat : 1° Le règlement général d'exemption par catégorie s'entend du règlement (UE) n° 651/2014 de la Commission du 17 juin 2014 déclarant certaines catégories d'aides compatibles avec le marché intérieur en application des articles 107 et 108 du traité, dans sa rédaction en vigueur ; 2° Le règlement d'exemption par catégorie pour les petites et moyennes entreprises dans le secteur de la pêche et de l'aquaculture s'entend du règlement (UE) 2022/2473 du 14 décembre 2022 déclarant certaines catégories d'aides aux entreprises actives dans la production, la transformation et la commercialisation des produits de la pêche et de l'aquaculture compatibles avec le marché intérieur en application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne, dans sa rédaction en vigueur ; 3° Le règlement général de minimis s'entend du règlement (UE) n° 1407/2013 de la Commission du 18 décembre 2013 relatif à l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis, dans sa rédaction en vigueur ; 4° Le règlement de minimis dans le secteur agricole s'entend du règlement (UE) n° 1408/2013 de la Commission du 18 décembre 2013 relatif aux aides de minimis dans le secteur de l'agriculture, dans sa rédaction en vigueur ; 5° Le règlement de minimis dans le secteur de la pêche et de l'aquaculture s'entend du règlement (UE) n° 717/2014 de la Commission du 27 juin 2014 concernant l'application des articles 107 et 108 du traité sur le fonctionnement de l'Union européenne aux aides de minimis dans le secteur de la pêche et de l'aquaculture, dans sa rédaction en vigueur.
Code des impositions sur les biens et services
L133-4
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048833668
2023-12-31 00:00:00
cf4a52dd59805c005df7ec7812ba70e1eb1b61e22d61cf1e37c7be3093c25ae1
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-0.041815996170043945, -0.00712971854954958, 0.0013685841113328934, 0.018636485561728477 ]
L'exigibilité d'une imposition s'entend de la naissance de l'obligation de paiement ou du droit au remboursement d'une somme constituant le montant de l'imposition.
Code des impositions sur les biens et services
L141-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604161
2022-01-01 00:00:00
8e74177fda8e127f5af0d3e9d91affd90eee04f29ea36dd2948d491bf3e7af6a
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L'exigibilité est concomitante du fait générateur.
Code des impositions sur les biens et services
L141-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604159
2022-01-01 00:00:00
af3457af0496f248c2e12bc24c5144639cbf71f05533f28064b8e93f25ccc6b6
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Sont sans incidence sur l'exigibilité : 1° La circonstance que le montant de l'imposition soit nul du fait des règles qui régissent sa détermination ou dépende d'éléments incertains ou non connus au moment de l'exigibilité ; 2° La circonstance que la date ou les dates auxquelles le redevable doit effectivement réaliser le paiement ou les paiements, ou obtenir un remboursement, lui soient antérieures ou postérieures ; 3° Lorsqu'il est dérogé à l'article L. 141-2 pour une imposition donnée, la circonstance que le fait générateur soit postérieur à l'exigibilité.
Code des impositions sur les biens et services
L141-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604157
2022-01-01 00:00:00
2029586989e2072254de243d8e990be35e0c65f7a94f276e2a4578f01914854d
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-0.05921167880296707, 0.03204010799527168, 0.027593975886702538 ]
Le régime de suspension d'une imposition s'entend de l'ensemble des règles attachées à des biens ainsi que, le cas échéant, à un lieu et à des opérations réalisées sur ces biens, dont le respect reporte l'exigibilité de l'imposition à l'achèvement, régulier ou irrégulier, de la suspension.
Code des impositions sur les biens et services
L142-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604153
2022-01-01 00:00:00
ed5c4dbfb97ff4884162c7903579a3e81b11b6aca7560957857e4f9d911b3834
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-0.03550863638520241, -0.06600693613290787, 0.02698664925992489, -0.07536091655492783 ]
Les règles de détermination du montant de l'imposition exigible à l'achèvement de la suspension ne peuvent conduire à un montant différent de celui qui aurait été déterminé en l'absence de suspension.
Code des impositions sur les biens et services
L142-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604151
2022-01-01 00:00:00
731e3420f7993dc9bf77b6be0f8c1a2efc45092e2b88418154dcdc3d06c14432
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Mettent fin à la suspension la consommation, y compris la destruction, ou toute opération qui n'est pas autorisée, d'un bien placé en suspension.
Code des impositions sur les biens et services
L142-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604149
2022-01-01 00:00:00
08bf0f7b32f7becdd83c8f0886baa14b394f88442839fc43a9b1d47371c3ffd1
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Tout bien placé en suspension dont le maintien sous ce régime ne peut être attesté, dans des conditions déterminées par décret, est réputé en être sorti.
Code des impositions sur les biens et services
L142-4
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604147
2022-01-01 00:00:00
157bbd08e7de83189d152b6efbb9c21fe9cb15baf85857955ad0af4563bbd093
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Les modalités d'application du présent chapitre sont déterminées par décret en Conseil d'Etat.
Code des impositions sur les biens et services
L142-5
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604145
2022-01-01 00:00:00
a8c7bb01f772cc0c1d4f9181ea263d3fff3cddc4796c3b7a1056766dead55d85
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Le redevable s'entend de toute personne soumise à l'obligation d'acquitter les sommes mentionnées à l'article L. 141-1 ou au bénéfice de laquelle les sommes mentionnées au même article sont remboursées.
Code des impositions sur les biens et services
L151-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604139
2022-01-01 00:00:00
99626ffeca44aa59068094c2b1d46115c2b3ddb9638acfa04baea31519215c37
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Lorsque plusieurs personnes sont redevables d'une même imposition, au titre d'une même exigibilité, sans que la loi ne définisse leurs obligations respectives, chacune est tenue à l'ensemble des obligations s'imposant au redevable. Toutefois, des décrets peuvent préciser la ou les personnes, à l'exclusion des autres, à laquelle ou auxquelles s'appliquent les obligations relatives aux déclarations, aux autorisations, à la conservation de documents, à la tenue de registres ou de comptabilités particulières ou à toute autre règle de suivi ou de gestion des biens, services ou transactions.
Code des impositions sur les biens et services
L151-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604137
2022-01-01 00:00:00
0b396ab2ef1e048f34f0c476094a87e7dbed1b9247d04541dc3048264b70a5f1
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Les dispositions du présent chapitre sont applicables lorsque la loi prévoit une obligation de représentation fiscale.
Code des impositions sur les biens et services
L152-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604133
2022-01-01 00:00:00
b18d0ecc7c857e39d76cd9ba3817f8ef281f435d68bec3db39e1a05c3b57f574
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L'obligation de représentation s'impose au redevable qui n'est pas établi dans l'un des Etats suivants : 1° Un Etat membre de l'Union européenne ; 2° Un Etat mentionné au 1° du I de l'article 289 A du code général des impôts .
Code des impositions sur les biens et services
L152-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604131
2022-01-01 00:00:00
deb5c8bc16ab697d4d0a4d4bea855e9e1b7e30b8dccf937c7f89931d0cd5d605
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Le redevable dispose d'un représentant fiscal unique pour l'ensemble des impositions relevant du présent code et des obligations qui en résultent. Le cas échéant, ce représentant est le même que celui désigné par le redevable en application de l' article 302 decies du code général des impôts .
Code des impositions sur les biens et services
L152-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604129
2022-01-01 00:00:00
1d3251fe96911f1f22a1a6d0d662b1a0659016f3bf690e93578005fdb898106f
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Le représentant fiscal est une entreprise qui remplit les conditions suivantes : 1° Elle est désignée, avec son accord, par le redevable sur autorisation de l'administration délivrée dans les conditions prévues au IV de l'article 289 A du code général des impôts ; 2° Elle est établie en métropole ou sur le territoire de l'une des collectivités régies par l' article 73 de la Constitution ; 3° Elle est identifiée en application des dispositions combinées des articles 286 ter et 286 ter A du code général des impôts.
Code des impositions sur les biens et services
L152-4
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604127
2022-01-01 00:00:00
25203539e1188ca2c2fb35056e08f5af0ef3f8becf0456aa00e21bd3ee660ced
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Le représentant fiscal est tenu à l'ensemble des obligations s'imposant au redevable. Notamment, il acquitte les impositions, intérêts et pénalités exigibles et les sommes mentionnées à l'article L. 141-1 lui sont remboursées. Il réalise l'ensemble des formalités qui en résultent au nom et pour le compte du redevable. Les règles mentionnées à l' article L. 180-1 ou, lorsqu'il est dérogé à cet article, celles qui s'y substituent s'appliquent au représentant fiscal dans les mêmes conditions qu'au redevable.
Code des impositions sur les biens et services
L152-5
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637542
2024-01-01 00:00:00
2a8684724d89044f2296458137e45d3e9e61c91ff2db5196b438538a6da7f975
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Les dispositions du présent chapitre sont applicables lorsque qu'une exemption ou une règle de détermination du montant de l'imposition est mise en œuvre au moyen d'un remboursement partiel ou total de montants préalablement devenus exigibles.
Code des impositions sur les biens et services
L153-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604121
2022-01-01 00:00:00
340aa2003267095aa414b7cf10dbbdf70614432ca09b18791b7e643f8da992f5
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Une personne supporte une imposition à hauteur des montants dont elle est redevable et de ceux qui lui ont été répercutés par d'autres personnes, déduction faite des montants qu'elle a répercutés auprès d'autres personnes.
Code des impositions sur les biens et services
L153-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044604119
2022-01-01 00:00:00
e9289eebc06a04158434795fe0294c5481bb2547deeaaee225bbe56b5bcaf00b
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