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Les agents de la direction générale des finances publiques et les agents des services préfectoraux chargés des associations et fondations peuvent se communiquer les renseignements et documents utiles à l'appréciation de la capacité des associations et fondations à recevoir des dons ou legs ou à bénéficier des avantages fiscaux réservés à ces organismes. | Livre des procédures fiscales | L135 ZA | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000023373331 | 2011-01-01 00:00:00 | 704d83f69f07425c415197c9ef18528db6461a33ff338d21ab81de6e72a13ced | [
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Les agents de la direction générale des finances publiques chargés du recouvrement des redevances prévues aux articles 302 bis N à 302 bis WG du code général des impôts et L. 236-2 et L. 251-17-1 du code rural et de la pêche maritime transmettent aux services du ministre chargé de l'agriculture, dans les conditions et selon les modalités définies par décret, les données suivantes issues des déclarations des redevables de ces redevances : le nom de l'établissement, l'identifiant SIRET, l'adresse de l'établissement principal ou du siège du redevable et le montant acquitté pour chacune de ces redevances. Les destinataires de ces informations sont astreints, pour les données dont ils ont à connaître en application du présent article, au secret professionnel sous les sanctions prévues à l'article 226-13 du code pénal . | Livre des procédures fiscales | L135 ZB | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000028442711 | 2014-01-01 00:00:00 | 77fdf894349c870c1bdf46d231f16fd6d6e356b670dbc8447357fa5685d08abd | [
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Pour les besoins de l'accomplissement de leur mission, les officiers de police judiciaire de la police nationale et de la gendarmerie nationale, ainsi que les agents des douanes et les agents des services fiscaux habilités à effectuer des enquêtes judiciaires en application, respectivement, des articles 28-1 et 28-2 du code de procédure pénale, individuellement désignés et dûment habilités selon des modalités fixées par décret disposent d'un droit d'accès direct aux fichiers contenant les informations mentionnées aux articles 1649 A et 1649 ter du code général des impôts, aux données relatives aux mutations à titre onéreux ou gratuit et aux actes relatifs aux sociétés ainsi qu'aux informations mentionnées à l'article L. 107 B du présent livre. | Livre des procédures fiscales | L135 ZC | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037526087 | 2018-10-25 00:00:00 | 72a8771482566a36516a8296436091b5d74a1e38e57ee8140e0f6aac7c771479 | [
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Les agents de l'administration fiscale transmettent chaque année aux agents des services préfectoraux appelés à instruire les demandes d'attribution au titre du Fonds de compensation pour la taxe sur la valeur ajoutée l'information relative à la qualité d'assujetti à la taxe sur la valeur ajoutée des collectivités territoriales, des groupements et des établissements établis dans le ressort territorial de la préfecture, à raison des activités qu'ils exercent. Les agents de la direction générale des finances publiques transmettent aux agents des services préfectoraux mentionnés au premier alinéa les informations nécessaires à l'appréciation de ces demandes. | Livre des procédures fiscales | L135 ZD | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000031768048 | 2016-01-01 00:00:00 | ae953a4731bcacc4a6aabab587b927f3b6bdb610877e21417e198d7d38973ec4 | [
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Les agents comptables des établissements publics et des groupements d'intérêt public de l'Etat, des autorités publiques indépendantes, de l'Institut de France, de l'Académie française, de l'Académie des inscriptions et belles-lettres, de l'Académie des sciences, de l'Académie des beaux-arts et de l'Académie des sciences morales et politiques, chargés du recouvrement d'une créance mentionnée à l' article 123 de la loi n° 2015-1786 du 29 décembre 2015 de finances rectificative pour 2015 peuvent obtenir des services de la direction générale des finances publiques, sans que le secret professionnel puisse leur être opposé, les renseignements relatifs à l'état civil des débiteurs, à leur domicile, aux nom et adresse de leur employeur et des établissements ou organismes auprès desquels un compte de dépôt est ouvert à leur nom, aux nom et adresse des organismes ou particuliers qui détiennent des fonds et valeurs pour leur compte et à l'immatriculation de leur véhicule. | Livre des procédures fiscales | L135 ZE | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042814704 | 2020-12-27 00:00:00 | b0659927d0d744d542a2d9445bd700d77ee01b7d783172f4d892430e607cc142 | [
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L'administration fiscale transmet au ministère chargé des transports les informations mentionnées au deuxième alinéa des articles L. 3113-1 et L. 3211-1 du code des transports relatives aux entreprises de transport public de personnes ou de marchandises inscrites au registre tenu par les autorités administratives compétentes de l'Etat. | Livre des procédures fiscales | L135 ZF | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000032692239 | 2016-06-13 00:00:00 | 3612211095e2b9192d18fe1bf7a64ab4b376e299b40d131c47e452db2e7a9cb5 | [
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Pour les besoins de l'accomplissement de leurs missions, les agents de la Haute Autorité pour la transparence de la vie publique, individuellement désignés par son président et dûment habilités selon des modalités fixées par décret, disposent d'un droit d'accès aux fichiers contenant les informations mentionnées à l'article L. 107 B du présent livre et les informations mentionnées aux articles 1649 A et 1649 ter du code général des impôts, ainsi qu'au traitement automatisé d'informations nominatives dénommé " Base nationale des données patrimoniales ". | Livre des procédures fiscales | L135 ZG | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033563772 | 2016-12-11 00:00:00 | 31c5c9967286dfbbc62889177f07b6393383c8b89e5b5636421cccd0e8715163 | [
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I.-Pour l'application des articles L. 441-1 et L. 441-2-1 du code de la construction et de l'habitation, l'administration fiscale communique chaque année aux services du ministre chargé du logement les informations nécessaires à la détermination et au contrôle de l'éligibilité des demandeurs d'accès à un logement social. II.-Le numéro d'inscription au répertoire national d'identification des personnes physiques peut être utilisé pour les demandes, les échanges et les traitements nécessaires à la communication des informations mentionnées au I, lorsqu'elles concernent des personnes physiques. III.-Un décret en Conseil d'Etat, pris après avis de la Commission nationale de l'informatique et des libertés, précise les informations mentionnées au I. | Livre des procédures fiscales | L135 ZH | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037094991 | 2018-06-23 00:00:00 | bdd9d9c91aaa874c2f25fafd7354029f23c87f01a1a1229fefb9c23407c391e9 | [
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I.-Afin d'assurer l'exécution de sa mission, l'Autorité de contrôle prudentiel et de résolution peut obtenir des informations et documents conformément au 7° du II de l' article L. 612-1 du code monétaire et financier . II.-Pour les besoins de l'accomplissement de la mission mentionnée au I du présent article, les agents de l'autorité mentionnée au même I, individuellement désignés et habilités par le secrétaire général de cette autorité, disposent d'un droit d'accès direct au fichier contenant les informations mentionnées à l' article 1649 AC du code général des impôts . | Livre des procédures fiscales | L135 ZI | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048837005 | 2023-12-31 00:00:00 | e8e45e034997c91c8bad270146cc62b86c9af9f904949e8a1d6cfc13a94149be | [
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Pour les besoins de l'accomplissement de leurs missions, les assistants spécialisés détachés ou mis à disposition par l'administration fiscale en application de l'article 706 du code de procédure pénale disposent d'un droit d'accès direct aux informations contenues dans les fichiers tenus en application des articles 1649 A et 1649 ter du code général des impôts, aux données relatives aux mutations à titre onéreux ou gratuit et aux actes relatifs aux sociétés ainsi qu'aux informations mentionnées à l'article L. 107 B du présent livre. | Livre des procédures fiscales | L135 ZJ | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037520700 | 2018-10-25 00:00:00 | 2e19d778ed816d06dbca4db908672609d75b11687bb520a4b0f993f0f7894140 | [
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Pour les besoins de l'accomplissement de leurs missions de contrôle et de recouvrement portant sur les infractions prévues à l'article L. 8211-1 du code du travail, les agents de contrôle de l'inspection du travail mentionnés à l'article L. 8112-1 du même code, les agents des organismes mentionnés aux articles L. 213-1 et L. 752-4 du code de la sécurité sociale et ceux mentionnés à l'article L. 724-7 du code rural et de la pêche maritime, individuellement désignés et dûment habilités selon des modalités fixées par décret, disposent d'un droit d'accès direct aux informations contenues dans les fichiers tenus en application des articles 1649 A et 1649 ter du code général des impôts, aux données relatives aux mutations à titre onéreux ou gratuit et aux actes relatifs aux sociétés ainsi qu'aux informations mentionnées à l'article L. 107 B du présent livre. | Livre des procédures fiscales | L135 ZK | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037520702 | 2018-10-25 00:00:00 | af38dd0769a126fcddfc52346f8af47391d66bf8564df08a8bad5a0cafd5dd76 | [
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Pour les besoins de l'accomplissement de leurs missions de contrôle et de recouvrement, les agents des douanes individuellement désignés et dûment habilités selon des modalités fixées par décret disposent d'un droit d'accès direct aux informations contenues dans les fichiers tenus en application de l'article 1649 ter du code général des impôts. | Livre des procédures fiscales | L135 ZL | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037520704 | 2018-10-25 00:00:00 | f7c59501f182e84c144d5b2ccf54e5bcc9668e71879804bdc2254ca72018c5e6 | [
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Les agents de l'administration fiscale et des douanes peuvent communiquer au directeur général des entreprises ou au responsable des restructurations et du traitement d'entreprises en difficulté à l'administration centrale de la direction générale des entreprises, aux fins de l'exercice de ces missions, au délégué interministériel aux restructurations d'entreprises institué par le décret n° 2017-1558 du 13 novembre 2017 instituant un délégué interministériel aux restructurations d'entreprises ainsi qu'au secrétaire général du comité interministériel de restructuration industrielle créé par arrêté du Premier ministre du 6 juillet 1982 relatif à la création d'un comité interministériel de restructuration industrielle et se faire communiquer par ces derniers tous documents ou renseignements nécessaires à l'exercice des missions décrites dans le décret et l'arrêté précités. Aux seules fins de la détection et de la prévention des difficultés des entreprises, et au vu de la cotation qu'elle établit pour l'exercice de sa mission de détection des difficultés des entreprises, l'administration fiscale peut communiquer au représentant de l'Etat dans le département, au commissaire aux restructurations et à la prévention des difficultés des entreprises et aux responsables territoriaux de la direction régionale des entreprises, de la concurrence, de la consommation, du travail et de l'emploi, des unions de recouvrement des cotisations de sécurité sociale et d'allocations familiales et de la Banque de France la liste des entreprises susceptibles de connaître des difficultés de financement ainsi que la cotation du niveau de risque. | Livre des procédures fiscales | L135 ZM | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038508363 | 2019-05-24 00:00:00 | 19e812760e49fea5f69c7386b6e9f995873d511ca759db0329738039b67b4225 | [
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Aux fins d'assurer la correcte identification de leurs redevables et de permettre à ces derniers d'avoir connaissance par voie électronique des sommes mises à leur charge, les collectivités territoriales, les établissements publics qui leur sont rattachés et les établissements publics sociaux et médico-sociaux peuvent obtenir communication des éléments d'identification de leurs débiteurs. Un décret précise les modalités d'application du présent article, les modalités de désignation et d'habilitation des agents ayant accès aux éléments d'identification des débiteurs ainsi que la nature des informations transmises. | Livre des procédures fiscales | L135 ZN | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042866767 | 2020-12-31 00:00:00 | 9690773272dd6936cc55d22c8e7c15c4b03b23e3c9416668ebed13f13112fa37 | [
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I.-Pour la gestion des fonds mentionnés aux articles L. 6131-4 et L. 6333-6 du code du travail et à l'article L. 1621-4 du code général des collectivités territoriales, la Caisse des dépôts et consignations peut, sur sa demande, recevoir de l'administration fiscale les informations, contenues dans le fichier tenu en application de l'article 1649 A du code général des impôts et nécessaires aux contrôles préalables au paiement des sommes dues ainsi qu'à la reprise et au recouvrement des sommes indûment versées. II.-La Caisse des dépôts et consignations peut recevoir de l'administration fiscale, spontanément ou sur demande, communication de tous documents ou renseignements nécessaires aux contrôles préalables au paiement des sommes dues ainsi qu'à la reprise et au recouvrement des sommes indûment versées au titre du compte personnel de formation. | Livre des procédures fiscales | L135 ZO | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046761682 | 2022-12-21 00:00:00 | 66b13eacf7729f30d6002d1ceee802898c72637235c447b97a37207fa9aeab03 | [
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Les agents des services préfectoraux chargés de la délivrance des titres en matière de droit à conduire et d'immatriculation des véhicules peuvent recevoir des agents de l'administration fiscale et des agents des douanes, spontanément ou sur demande, communication de tous les documents ou les renseignements nécessaires à l'accomplissement de leurs missions. Ces mêmes agents peuvent communiquer spontanément aux agents de l'administration fiscale et aux agents des douanes toute information ou tout document utile à l'accomplissement des missions respectives de ces derniers. | Livre des procédures fiscales | L135 ZP | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048800457 | 2023-12-31 00:00:00 | 3f355290bdbffdc37bd6f9bbfcc761613bd2c9255a292216916af77f517196dc | [
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La commission des impôts directs et des taxes sur le chiffre d'affaires prévue à l'article 1651 du code général des impôts ou la Commission nationale des impôts directs et des taxes sur le chiffre d'affaires prévue à l'article 1651 H du même code peut recevoir des agents des impôts communication des renseignements utiles pour lui permettre de se prononcer sur les désaccords qui lui sont soumis. Ces renseignements peuvent porter sur les éléments de comparaison extraits des déclarations d'autres contribuables. | Livre des procédures fiscales | L136 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033817287 | 2017-09-01 00:00:00 | df01e245abc6f704904ff7f374a64c83290f30ce4ed340ac838136d3bd9abd2b | [
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Le comité consultatif prévu à l'article 1653 F du code général des impôts peut recevoir des agents de l'administration fiscale, du ministère chargé de la recherche et du ministère chargé de l'innovation communication des renseignements utiles pour lui permettre de se prononcer sur les désaccords qui lui sont soumis. | Livre des procédures fiscales | L136 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000031816248 | 2016-07-01 00:00:00 | 2767c32de55c21a62ae15825f8ea8182b7bf9c05053915464b20ddcfe42703bf | [
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Les agents des impôts sont déliés du secret professionnel à l'égard des membres et rapporteurs de la commission des infractions fiscales mentionnée à l'article L. 228 . | Livre des procédures fiscales | L137 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315294 | 1982-01-01 00:00:00 | b23618134279442bfb6ec2085f74e8bff1cd34bbc84f3cbb0a92ead2c56611d9 | [
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Les membres et les rapporteurs du comité du contentieux fiscal, douanier et des changes peuvent recevoir communication, de la part de l'administration des impôts ou de l'administration des douanes et droits indirects, des renseignements nécessaires à l'élaboration du rapport annuel établi par le comité sur les conditions dans lesquelles ont été conclues ou accordées les transactions, remises ou modérations relevant de la compétence des services déconcentrés de ces administrations. | Livre des procédures fiscales | L138 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022175268 | 2010-05-01 00:00:00 | 0c188d062bc54807c4b51b1208d153872ece53b0cef1709596204d581e902501 | [
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La commission départementale prévue à l'article L. 121-8 du code rural et de la pêche maritime peut se faire communiquer par l'administration des impôts les éléments non nominatifs d'information nécessaires à sa mission, notamment, les valeurs retenues à l'occasion des mutations intervenues et le prix des baux constatés, au cours de l'année précédente et au besoin au cours des cinq dernières années. | Livre des procédures fiscales | L139 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022327426 | 2010-05-08 00:00:00 | 7d7c0aeffd0793ddc3b1da8e7697022c635d2f63db263db00b98816fbf29202e | [
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La commission de surendettement des particuliers prévue à l'article L. 712-4 du code de la consommation peut obtenir communication auprès des administrations publiques de tout renseignement sur la situation du débiteur conformément à l'article L. 712-6 du même code. | Livre des procédures fiscales | L139 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000034598237 | 2017-05-05 00:00:00 | dca4ea88d442b03a5b1c61c42b8825cb66bc3fea0f232aafc598ab8f97f05719 | [
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I. – 1. La Haute Autorité pour la transparence de la vie publique peut demander à l'administration fiscale communication de la copie des déclarations souscrites, en application des articles 170 à 175 A du code général des impôts, par un député ou par son conjoint séparé de biens, son partenaire lié par un pacte civil de solidarité ou son concubin, en application de l'article LO 135-3 du code électoral, ou par les personnes mentionnées aux articles 4 et 11 de la loi n° 2013-907 du 11 octobre 2013 relative à la transparence de la vie publique, en application de l'article 6 de cette même loi. 2. L'administration fiscale répond aux demandes de la Haute Autorité pour la transparence de la vie publique, relatives à la mission de contrôle que cette dernière exerce, en application du V de l'article L. 4122-8 du code de la défense, des articles L. 122-17 et L. 122-18 du code général de la fonction publique et de l'article 10-1-2 de la loi organique n° 94-100 du 5 février 1994 sur le Conseil supérieur de la magistrature et du V de l' article 10-1-2 de la loi organique n° 94-100 du 5 février 1994 sur le Conseil supérieur de la magistrature. II. – Conformément au deuxième alinéa du I de l'article LO 135-2 du code électoral pour les députés et au premier alinéa du I de l' article 5 de la loi n° 2013-907 du 11 octobre 2013 relative à la transparence de la vie publique pour les membres du Gouvernement, l'administration fiscale fournit à la Haute Autorité pour la transparence de la vie publique tous les éléments lui permettant d'apprécier l'exhaustivité, l'exactitude et la sincérité des déclarations de situation patrimoniale qu'ils ont déposées. | Livre des procédures fiscales | L139 B | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049635574 | 2024-06-02 00:00:00 | 643b21753792f211e88695b9b6d21181413f272a4475e4dd67dc1765088bf768 | [
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Conformément aux articles L. 141-9 , L. 241-11 et L. 142-1-4 du code des juridictions financières, les agents des services financiers sont déliés du secret professionnel à l'égard des magistrats, conseillers maîtres en service extraordinaire, rapporteurs de la Cour des comptes et des experts qu'elle désigne, des magistrats de lachambre régionale des comptes ainsi que des membres de la Cour d'appel financière, à l'occasion des enquêtes effectuées par ces magistrats, conseillers, rapporteurs et experts dans le cadre de leurs attributions. Conformément aux articles L. 143-0-1 , L. 241-7 et L. 142-1-4 du code des juridictions financières, les agents des services financiers dont l'audition est jugée nécessaire pour les besoins du contrôle ont l'obligation de répondre à la convocation de la Cour des comptes ou à celle de la chambre régionale des comptes dans le ressort de laquelle ils exercent leurs fonctions. Ils peuvent être interrogés en qualité de témoins par les membres de la Cour d'appel financière. | Livre des procédures fiscales | L140 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045404696 | 2023-01-01 00:00:00 | 80f7c5a55a6058f659831caf3c8150f16963a1003d8c1314704b3dc8c4edf7d8 | [
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Les agents de l'administration des impôts sont déliés du secret professionnel à l'égard des membres du Conseil constitutionnel et de ses rapporteurs adjoints à l'occasion des enquêtes qu'ils effectuent pour contrôler les comptes de campagne des candidats à l'élection du Président de la République. | Livre des procédures fiscales | L140 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315302 | 2001-03-31 00:00:00 | 8c8e2d3fb72031acd8624d853b4137b897e1fd5e53224b607d8fcc79a85f490f | [
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Conformément à l'article 132-22 du code pénal, le procureur de la République, le juge d'instruction ou le tribunal saisi peuvent obtenir de l'administration la communication des renseignements utiles de nature financière ou fiscale, sans que puisse être opposée l'obligation au secret. | Livre des procédures fiscales | L141 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315307 | 1996-05-12 00:00:00 | b6ce393068f70901fd2e6e2324d3b3c6f90274676d8fc04a6abb08e895cdd670 | [
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Lorsqu'une plainte régulière a été portée par l'administration contre un redevable et qu'une information a été ouverte, les agents de l'administration sont déliés du secret professionnel vis-à-vis du juge d'instruction qui les interroge sur les faits faisant l'objet de la plainte. | Livre des procédures fiscales | L142 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315309 | 1982-01-01 00:00:00 | 6f9aa18dc27ad51e393ce3484ca38e9d9a2b17cbffe4c68a24b16026d4e26e48 | [
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Les agents des finances publiques sont déliés du secret professionnel à l'égard du procureur de la République avec lequel ils peuvent échanger des informations couvertes par ce secret indépendamment de l'existence d'une plainte ou d'une dénonciation déposée en application de l'article L. 228 ou d'une procédure judiciaire en cours. | Livre des procédures fiscales | L142 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037521348 | 2018-10-25 00:00:00 | f872fc7664a7482a71bea0e484161591f50ba3edf208b04480a096e7b6b1c3c0 | [
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Les juridictions de l'ordre judiciaire ou de l'ordre administratif devant lesquelles a été engagée une action tendant à obtenir une condamnation pécuniaire peuvent ordonner à l'administration des impôts et aux personnes parties à l'instance, de leur communiquer, en vue de leur versement aux débats, tous les documents d'ordre fiscal dont la production est utile à la solution du litige. Les dispositions du premier alinéa sont applicables aux procédures prévues à l'article 7 de la loi n° 69-992 du 6 novembre 1969 instituant des mesures de protection juridique en faveur des rapatriés et des personnes dépossédées de leurs biens outre-mer et aux articles 55, 60 et 61 de la loi n° 70-632 du 15 juillet 1970 relative à une contribution nationale à l'indemnisation des Français dépossédés de biens situés dans un territoire antérieurement placé sous la souveraineté, le protectorat ou la tutelle de la France, modifiée et complétée par la loi n° 78-1 du 2 janvier 1978 relative à l'indemnisation des Français rapatriés d'outre-mer dépossédés de leurs biens. (1) Voir code général des impôts, art. 1753 bis A (sanctions). | Livre des procédures fiscales | L143 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315310 | 1982-01-01 00:00:00 | c45bbfe736806783daee0b369dc830ceb1639168c35d745b685fd355e9c4fc9d | [
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Les juridictions d'expropriation peuvent recevoir des administrations financières communication de tous les renseignements sur les déclarations et évaluations fiscales nécessaires à la fixation des indemnités d'expropriation prévue par les articles L. 321-1 et L. 322-1 à L. 322-9 du code de l'expropriation pour cause d'utilité publique. | Livre des procédures fiscales | L144 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000029738395 | 2015-01-01 00:00:00 | f18c873d821e0e01934a434d99f0f463858108977ceec70b304a8ffc7ad01eda | [
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I. – Le président du tribunal compétent peut obtenir de l'administration communication des renseignements de nature à lui donner une exacte information sur la situation économique et financière du débiteur dans les conditions prévues au deuxième alinéa du I de l'article L. 611-2 du code de commerce et au premier alinéa de l'article L. 611-2-1 du code précité. II. – Le président du tribunal compétent peut obtenir de l'administration communication de tout renseignement lui permettant d'apprécier la situation économique, financière, sociale et patrimoniale du débiteur et ses perspectives de règlement dans les conditions prévues au cinquième alinéa de l'article L. 611-6 du code de commerce. | Livre des procédures fiscales | L145 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030680459 | 2015-06-06 00:00:00 | df2d9dde7592f3c3b7c704500f7e5f43de3e2bd7de9ddc1f2a23fd092879a85a | [
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Conformément aux dispositions de l'article L. 623-2 du code de commerce, le juge-commissaire peut obtenir de l'administration communication des renseignements de nature à lui donner une exacte information sur la situation économique, financière et patrimoniale du débiteur. | Livre des procédures fiscales | L145 B | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315325 | 2006-01-01 00:00:00 | beca952c6f4f8ef449d779d63b43db80597256590c557a9888a7f38981c7cb79 | [
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Conformément aux dispositions de l'article L. 651-4 du code de commerce , pour l'application des dispositions de l'article L. 651-2 du même code, d'office ou à la demande de l'une des personnes mentionnées à l'article L. 651-3 du même code, le président du tribunal peut charger le juge-commissaire ou, à défaut, un membre de la juridiction qu'il désigne, d'obtenir de l'administration communication de tout document ou information sur la situation patrimoniale des dirigeants ainsi que des personnes physiques représentants permanents des dirigeants personnes morales mentionnées à l'article L. 651-1 du même code. Les dispositions du premier alinéa sont applicables aux personnes membres ou associées de la personne morale en procédure de sauvegarde, de redressement ou de liquidation judiciaire lorsqu'elles sont responsables indéfiniment et solidairement de ses dettes. | Livre des procédures fiscales | L145 C | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022177885 | 2010-05-01 00:00:00 | b989057536890bb3ffe2e1de8b8a76cbe487045d3fddc5b34802f36b94c5b57f | [
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Dans le cadre du traitement des situations de surendettement prévues au livre VII du code de la consommation , le juge peut obtenir communication de tout renseignement lui permettant d'apprécier la situation du débiteur et l'évolution possible de celle-ci dans les conditions prévues aux articles L. 733-12, L. 741-5, L. 741-8 et L. 742-6 du code précité. | Livre des procédures fiscales | L145 D | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037094957 | 2018-06-23 00:00:00 | 7af46075e2879ff2443075ddfb30257bdca05bd4f9b978d2f90d6fe808d4d214 | [
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La commission, instituée par l'article 706-4 du code de procédure pénale, chargée de l'indemnisation de certaines victimes de dommages corporels résultant d'une infraction, peut recevoir de l'administration des impôts communication des renseignements relatifs à la situation des personnes ayant à répondre de l'infraction et de celles qui ont présenté la demande d'indemnisation. | Livre des procédures fiscales | L146 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315336 | 1982-01-01 00:00:00 | 8bac8abd6892e2b13d0a733daf2eaa190e45977f24310035b5f55d1e4e3f41d2 | [
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Le bureau d'aide juridictionnelle, institué par l'article 13 modifié de la loi n° 91-647 du 10 juillet 1991 relative à l'aide juridique, peut recueillir auprès des services de l'Etat tous renseignements sur la situation financière du demandeur lui permettant de vérifier que l'intéressé satisfait aux conditions exigées pour bénéficier de l'aide juridictionnelle et de l'aide à l'intervention de l'avocat dans les procédures non juridictionnelles. | Livre des procédures fiscales | L146 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042915709 | 2020-12-31 00:00:00 | 947c20c4f1848a974cb2096e93b001bf9cea069f20790305da9919d53cec9f09 | [
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Lorsqu'elle intervient pour la défense de ses agents mis en cause dans les termes des articles L. 134-1 à L. 134-8 et L. 134-12 du code général de la fonction publique, l'administration peut produire tous renseignements utiles devant la juridiction saisie du litige. | Livre des procédures fiscales | L147 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044961716 | 2022-03-01 00:00:00 | d4f663fb4c8edf1acb0d7cf42c0cf0bfda154f539c87b3a3f6c34cd9526b67ff | [
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Conformément au quatrième alinéa de l'article L. 1454-1-2 du code du travail, les agents de l'administration des impôts ou de l'administration des douanes et droits indirects doivent communiquer aux conseillers rapporteurs membres d'un conseil de prud'hommes, sur la demande de ceux-ci et sans pouvoir opposer le secret professionnel, les renseignements et documents relatifs au travail dissimulé, au marchandage ou au prêt illicite de main-d'œuvre dont ils disposent. | Livre des procédures fiscales | L147 C | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000034598209 | 2017-05-05 00:00:00 | b639a5d00294623e73cdd1032bc894f551a9cbb535102ae7a6aff314ef9a642a | [
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L'officier ministériel ou l'avocat qui doit rédiger le cahier des charges en vue de la vente forcée d'immeubles peut recevoir de l'administration des impôts communication de tous les renseignements concernant la situation locative des biens saisis. | Livre des procédures fiscales | L148 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315349 | 1982-01-01 00:00:00 | 119d1ea2543970cae62a1fda901f61e7efa4c7a423281ef7421970a139971d16 | [
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L'officier ministériel chargé de procéder au partage et à la liquidation des biens des époux en cas de dissolution du régime matrimonial peut recevoir de l'administration des impôts communication de tous les renseignements sur la situation fiscale des époux pour la période où ils étaient tenus solidairement au paiement de l'impôt. | Livre des procédures fiscales | L149 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315350 | 1982-01-01 00:00:00 | 401b3cf5dc327da500d7c27e8a9a6c1a0d7dfabb13712320a8e649692e451f4f | [
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Le signataire du certificat d'identité mentionné à l'article 5 du décret n° 55-22 du 4 janvier 1955 modifié portant réforme de la publicité foncière peut recevoir de l'administration des impôts communication des renseignements d'identité nécessaires à la rédaction de ce certificat. | Livre des procédures fiscales | L150 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315351 | 1982-01-01 00:00:00 | 2939b37a9c8609642639596964f6b7061fee6e40cf4fdf125e4f7e31ea1bb2ed | [
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I.-Aux fins d'assurer l'exécution d'un titre exécutoire ou d'une décision de justice autorisant une saisie conservatoire sur comptes bancaires, ou lorsqu'il est saisi par une juridiction d'une demande d'informations en application de l'article 14 du règlement (UE) n° 655/2014 du Parlement européen et du Conseil du 15 mai 2014 portant création d'une procédure d'ordonnance européenne de saisie conservatoire des comptes bancaires, destinée à faciliter le recouvrement transfrontière de créances en matière civile et commerciale, l'huissier de justice peut obtenir l'adresse des organismes auprès desquels un compte est ouvert au nom du débiteur. II.-Conformément aux dispositions de l'article L. 152-1 du code des procédures civiles d'exécution, les administrations fiscales communiquent à l'huissier de justice chargé de l'exécution les renseignements qu'elles détiennent permettant de déterminer l'adresse du débiteur, l'identité et l'adresse de son employeur ou de tout tiers débiteur ou dépositaire de sommes liquides ou exigibles et la composition de son patrimoine immobilier, à l'exclusion de tout autre renseignement, sans pouvoir opposer le secret professionnel. | Livre des procédures fiscales | L151 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044570329 | 2021-12-24 00:00:00 | df300f7ce00fe1a527d6dee691f9d8b7776eacf42e962fe6380ab47d8053c815 | [
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1. Le notaire chargé d'établir l'actif successoral en vue du règlement de la succession pour laquelle il a été mandaté demande à l'administration fiscale et obtient de celle-ci la communication des informations détenues par celle-ci en application de l'article 1649 A du code général des impôts, afin d'identifier l'ensemble des comptes bancaires ouverts au nom du défunt. En vue du règlement d'une succession, les ayants droit obtiennent de l'administration fiscale les informations mentionnées au premier alinéa du présent 1. 2. Le notaire chargé d'établir l'actif successoral en vue du règlement de la succession pour laquelle il a été mandaté obtient, sur sa demande, auprès de l'administration fiscale la communication des informations détenues par celle-ci en application du I de l'article 1649 ter du code général des impôts, afin d'identifier l'ensemble des contrats de capitalisation souscrits par le défunt. Le notaire joint à sa demande le mandat l'autorisant à agir au nom des ayants droit. 3. Le notaire mandaté par le bénéficiaire éventuel d'un contrat d'assurance sur la vie dont le défunt était l'assuré obtient, sur sa demande auprès de l'administration fiscale, la communication des informations détenues par celle-ci en application du même I et relatives aux contrats dont le mandant est identifié comme bénéficiaire, à l'exclusion des informations relatives à d'éventuels tiers bénéficiaires. Le notaire joint à sa demande le mandat l'autorisant à agir au nom du bénéficiaire éventuel. | Livre des procédures fiscales | L151 B | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000029097112 | 2016-01-01 00:00:00 | ac221836972ab50f4fd846143becc4357aef0d9513bc4647cbea29e897367469 | [
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Les agents des administrations fiscales communiquent aux organismes et services chargés de la gestion d'un régime obligatoire de sécurité sociale, de l'attribution de la protection complémentaire en matière de santé visée à l'article L. 861-1 du code de la sécurité sociale et du recouvrement des contributions mentionnées aux 2°, 3° et 4° du I de l'article L. 6131-1 du code du travail, aux services chargés de la gestion et du paiement des pensions aux fonctionnaires de l'Etat et assimilés, aux institutions mentionnées au chapitre Ier du titre II du livre IX du code de la sécurité sociale, au service mentionné au deuxième alinéa de l'article L. 815-7 du même code ainsi qu'à l'institution mentionnée à l'article L. 5312-1 du code du travail les informations nominatives nécessaires : 1° à l'appréciation des conditions d'ouverture et de maintien des droits aux prestations ; 2° au calcul des prestations ; 3° à l'appréciation des conditions d'assujettissement aux cotisations et contributions ; 4° à la détermination de l'assiette et du montant des cotisations et contributions ainsi qu'à leur recouvrement ; 5° Au recouvrement des prestations indûment versées ; 6° A l'appréciation des conditions d'ouverture et de maintien des prestations versées dans le cadre de leur mission légale en matière d'action sanitaire et sociale ; 7° Au calcul des prestations versées dans le cadre de leur mission légale en matière d'action sanitaire et sociale ; 8° A l'exercice des missions de délivrance des titres exécutoires et d'intermédiation financière confiées aux organismes débiteurs des prestations familiales en application des articles L. 582-1 et L. 582-2 du code de la sécurité sociale ; 9° A la vérification de la cohérence entre les coordonnées bancaires communiquées en vue d'un paiement et l'identité du bénéficiaire de ce dernier. Le numéro d'inscription au répertoire national d'identification des personnes physiques peut être utilisé pour les demandes, échanges et traitements nécessaires à la communication des informations mentionnées aux 1° à 8°, lorsqu'elles concernent des personnes physiques. Dans le but de contrôler les conditions d'ouverture, de maintien ou d'extinction des droits aux prestations de sécurité sociale de toute nature, ainsi que le paiement des cotisations et contributions, les organismes et services mentionnés au premier alinéa peuvent demander aux administrations fiscales de leur communiquer une liste des personnes qui ont déclaré soit n'avoir plus leur domicile en France, soit n'avoir perçu que des revenus du patrimoine ou de placement. Les agents des administrations fiscales signalent aux directeurs régionaux des affaires sanitaires et sociales et aux chefs des services régionaux de l'inspection du travail, de l'emploi et de la politique sociale agricoles, ainsi qu'aux organismes de protection sociale les faits susceptibles de constituer des infractions qu'ils relèvent en ce qui concerne l'application des lois et règlements relatifs au régime général, au régime des travailleurs indépendants non agricoles, aux régimes spéciaux, au régime agricole de sécurité sociale ou à l'assurance chômage. | Livre des procédures fiscales | L152 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046811414 | 2022-12-25 00:00:00 | aa2801f1118fba683bbfb5f1cd14c697466fbef3317c44cac6a7e28ea25c35d8 | [
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En application des articles L. 583-3 du code de la sécurité sociale , L. 851-1 et L. 851-2 du code de la construction et de l'habitation , l'administration des impôts est tenue de communiquer aux organismes débiteurs de prestations familiales toutes les informations nécessaires : 1° A l'appréciation des conditions d'ouverture, au maintien des droits et au calcul de ces prestations ainsi qu'au contrôle des déclarations des allocataires et des bailleurs ; 2° A l'exercice des missions de délivrance des titres exécutoires et d'intermédiation financière confiées aux organismes débiteurs des prestations familiales en application des articles L. 582-1 et L. 582-2 du code de la sécurité sociale. Les agents de l'administration fiscale peuvent communiquer aux services ou organismes compétents les informations nécessaires au recouvrement de l'aide universelle d'urgence pour les victimes de violences conjugales prévue à l' article L. 214-9 du code de l'action sociale et des familles lorsqu'elle est attribuée sous forme de prêt, auprès de son bénéficiaire. | Livre des procédures fiscales | L152 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048850263 | 2023-12-31 00:00:00 | 3d7c11292277ac6ce155112cdd286dcc747f4ff10565638562bdef876f56e9c3 | [
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Conformément à la première phrase de l'article L. 137-34 du code de la sécurité sociale , l'organisme chargé du recouvrement de la contribution sociale de solidarité prévue à l'article L. 137-30 du même code peut obtenir des renseignements auprès des administrations fiscales. | Livre des procédures fiscales | L152 B | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037062903 | 2018-06-14 00:00:00 | c06ca29f8b0146848d21afd70684859541cd4c36aa775039026efcdb552c035a | [
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Conformément aux articles L. 815-17 et L. 815-29 du code de la sécurité sociale, les services chargés de l'attribution de l'allocation de solidarité aux personnes âgées mentionnée à l'article L. 815-1 du code de la sécurité sociale ou de l'allocation supplémentaire d'invalidité mentionnée à l'article L. 815-24 du même code peuvent recevoir de l'administration des impôts communication des renseignements nécessaires à la liquidation et au contrôle de ces allocations, ainsi qu'à la mise en œuvre des dispositions de l'article L. 815-13 du code précité notamment en ce qui concerne la détermination du montant des successions. | Livre des procédures fiscales | L153 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042685640 | 2021-01-01 00:00:00 | 8d466d7c0acc9cbe26d1c5e22b4bc7d005b57a801927b262bd98dd9a139188f3 | [
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Les administrations fiscales transmettent chaque année aux départements, dans des conditions prévues par décret en Conseil d'Etat pris après avis de la Commission nationale de l'informatique et des libertés, les informations nécessaires à l'appréciation des ressources des bénéficiaires de l'allocation personnalisée d'autonomie. | Livre des procédures fiscales | L153 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000031715740 | 2015-12-30 00:00:00 | 7fb525b98507e7b2e6362a381d3344f2ad6dba218dcdf0fdd1366ccd21dd2f0f | [
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L'administration fiscale communique à l'Agence nationale pour la garantie des droits des mineurs instituée par la loi n° 2004-105 du 3 février 2004 portant création de l'Agence nationale pour la garantie des droits des mineurs et diverses dispositions relatives aux mines, les informations nominatives mentionnées aux 1° à 7° de l'article L. 152. Dans le but de contrôler les conditions d'ouverture, de maintien ou d'extinction des droits aux prestations, l'organisme mentionné au premier alinéa du présent article peut demander à l'administration fiscale de lui communiquer une liste des personnes qui ont déclaré n'avoir plus leur domicile en France. Le numéro d'inscription au répertoire national d'identification des personnes physiques peut être utilisé pour les demandes, les échanges et les traitements nécessaires à la communication des informations mentionnées aux mêmes 1° à 7°, lorsqu'elles concernent des personnes physiques. | Livre des procédures fiscales | L154 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000031782231 | 2016-01-01 00:00:00 | 1cf23fa55886c7657278d3d4424c7fa61c7dc21f9450b6858d3ea139987a1951 | [
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Conformément au premier alinéa de l'article L. 133-3 du code de l'action sociale et des familles et par dérogation aux dispositions qui les assujettissent au secret professionnel, les agents des administrations fiscales sont habilités à communiquer aux commissions prévues aux chapitres Ier et IV du titre III du livre Ier du code précité et aux autorités administratives compétentes les renseignements qu'ils détiennent et qui sont nécessaires pour instruire les demandes tendant à l'admission à une forme quelconque d'aide sociale ou à la radiation éventuelle du bénéficiaire de l'aide sociale. | Livre des procédures fiscales | L158 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315368 | 2001-03-31 00:00:00 | 69afe5fb0b1616e7d0135e7015cc75fd1dd7884ea44f2d2efd14d03e46499666 | [
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Les services et établissements publics à caractère administratif de l'Etat qui, pour établir et recouvrer des cotisations, accorder ou maintenir des prestations ou avantages quelconques prévus par les dispositions législatives et réglementaires, font souscrire par leurs assujettis ou prestataires une déclaration de ressources ou de patrimoine ou se font remettre une copie de document fiscal peuvent, en cas de besoin, se faire communiquer par l'administration fiscale les renseignements nécessaires au contrôle de ces documents ou au recouvrement des prestations indûment versées. La liste de ces services et établissements est fixée par arrêté conjoint du ministre chargé du budget et du ministre sous l'autorité ou la tutelle duquel ils se trouvent placés. | Livre des procédures fiscales | L158 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000021664581 | 2010-01-01 00:00:00 | 788224900b0a73a5f7a65eb4c36088ab58b0727fde18a6b81e15245226ac39ce | [
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Conformément à l' article L. 581-8 du code de la sécurité sociale , les organismes débiteurs de prestations familiales peuvent obtenir de l'administration des impôts, pour l'exercice de la mission qui leur est confiée en vue du recouvrement des créances alimentaires impayées, les renseignements mentionnés à l'article L. 152-1 du code des procédures civiles d'exécution . Pour la mise en œuvre de la mission d'intermédiation financière prévue à l'article L. 582-1 du code de la sécurité sociale, l'organisme débiteur des prestations familiales demande à l'administration fiscale et obtient de celle-ci la communication des informations qu'elle détient en application de l'article 1649 A du code général des impôts permettant à cet organisme de connaître les comptes bancaires ouverts au nom du parent débiteur et du parent créancier sur lesquels le prélèvement et le versement de la pension alimentaire peut être effectué. | Livre des procédures fiscales | L162 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041398670 | 2020-06-01 00:00:00 | b10ef6789c2e8f0c6c49b0439521fbcfb84f67b45fcd9c019cb42b43f53a2171 | [
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Conformément aux dispositions de l'article L. 232-16 du code de l'action sociale et des familles, pour vérifier les déclarations des intéressés et s'assurer de l'effectivité de l'aide qu'ils reçoivent, les services chargés de l'évaluation des droits à l'allocation personnalisée d'autonomie et du contrôle de son utilisation peuvent demander toutes les informations nécessaires aux administrations publiques, notamment aux administrations fiscales, aux collectivités territoriales, aux organisations de sécurité sociale et de retraite complémentaire qui sont tenues de les leur communiquer. Lesdites informations doivent être limitées aux données nécessaires à l'identification de la situation du demandeur en vue de l'attribution de l'allocation personnalisée d'autonomie et au contrôle de l'effectivité de l'aide, en adéquation avec le montant d'allocation versé. Elles sont transmises et utilisées dans des conditions garantissant leur confidentialité. | Livre des procédures fiscales | L162 B | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315374 | 2003-08-31 00:00:00 | b3a7cb6c811cf6540f3de6eeea9d8936e5929beeffcf68610a0c28440979db49 | [
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Le Centre national du cinéma et de l'image animée peut recevoir de l'administration des impôts tous les renseignements : 1° Relatifs aux recettes réalisées par les entreprises soumises à son contrôle ; 2° (Abrogé) ; 3° Relatifs aux bases taxables et aux montants des impositions mentionnées à l' article L. 116-1 du code du cinéma et de l'image animée . Les sociétés d'auteurs, d'éditeurs, de compositeurs ou de distributeurs peuvent recevoir de l'administration des impôts tous les renseignements relatifs aux recettes réalisées par les entreprises soumises à leur contrôle. Pour s'assurer du respect, par les éditeurs de services, des articles 33-1 et 33-3 ainsi que de leurs obligations de contribution au développement de la production d'œuvres cinématographiques et audiovisuelles prévues au 3° de l'article 27, au 6° de l'article 33, au 3° de l'article 33-2 ou au II de l'article 43-7 de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication, l'Autorité de régulation de la communication audiovisuelle et numérique peut recevoir de l'administration des impôts tous les renseignements relatifs au chiffre d'affaires de ces éditeurs. | Livre des procédures fiscales | L163 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049635551 | 2024-06-02 00:00:00 | f191bd97061cab4e1ad7f3072e33c17c4dc7af07b2c2860e815f1afaf946154e | [
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Pendant une durée de cinq ans à compter de l'apport en société de biens pouvant faire l'objet du droit de préemption dont elles bénéficient en cas d'aliénation à titre onéreux de biens immobiliers à utilisation agricole et de biens mobiliers qui leur sont attachés ou de terrains à vocation agricole les sociétés d'aménagement foncier et d'établissement rural (SAFER) reçoivent de l'administration des impôts, sur demande motivée, communication de la répartition entre les associés du capital de la société bénéficiaire, en vue de permettre, le cas échéant, à ces organismes de faire prononcer l'annulation de ces apports. | Livre des procédures fiscales | L164 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315376 | 2006-01-06 00:00:00 | ee81c81b8d59ccfa04b1cfef27ce4184ea2482f9aec6df7860c0e52836ce9372 | [
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Les syndicats et organismes professionnels ou interprofessionnels habilités à exercer les droits réservés à la partie civile en application de l'article L. 233 peuvent recevoir des administrations fiscales communication des renseignements utiles pour leur permettre de se constituer partie civile dans les conditions fixées par cet article. | Livre des procédures fiscales | L165 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022175299 | 2010-05-01 00:00:00 | ca8838b5b2809ad3e7bda17f8d7e1a7d3224f17b83159fdc2e15e2d799eeca8d | [
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L'administration des impôts doit communiquer aux présidents des centres de gestion, associations ou organismes mixtes de gestion agréés, les renseignements qui sont nécessaires à ces organismes pour leur permettre de prononcer, en tant que de besoin, l'exclusion des adhérents qui ne respectent pas les obligations leur incombant en vertu des statuts ou du règlement intérieur de ces centres de gestion, associations ou organismes mixtes de gestion. Ces renseignements peuvent porter sur la nature et le montant des rectifications dont l'adhérent a fait l'objet. | Livre des procédures fiscales | L166 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037094951 | 2018-06-23 00:00:00 | 9f0bbf5c859515b8a422caaf3b3e2b841d9a036cb8a3562aec39a0c6363844ba | [
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A l'occasion de l'ouverture d'un produit d'épargne relevant du chapitre Ier du titre II du livre II du code monétaire et financier, l'administration fiscale transmet, sur demande, à l'établissement mentionné à l'article L. 221-38 du même code les informations indiquant si le demandeur est déjà détenteur de ce produit. | Livre des procédures fiscales | L166 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000019300428 | 2009-01-01 00:00:00 | 31589479303f7e6d8699c9ea097dfcb5d6d6ad2394f7b46736f0600ab244d75b | [
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L'administration fiscale indique, à leur demande, aux entreprises, établissements ou organismes habilités à proposer le compte sur livret d'épargne mentionné à l' article L. 221-13 du code monétaire et financier si les personnes qui demandent l'ouverture d'un tel compte ou qui en sont déjà titulaires remplissent les conditions d'ouverture ou de détention prévues à l'article L. 221-15 du même code. | Livre des procédures fiscales | L166 AA | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042627574 | 2020-12-09 00:00:00 | b3b5636bc780673114afb98a7334120b2a04ad5bdc116248ca445f490490aab1 | [
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L'Agence nationale des fréquences peut recevoir communication de l'administration fiscale des renseignements utiles à la gestion des aides instituées à l' article 99 de la loi n° 86-1067 du 30 septembre 1986 relative à la liberté de communication. | Livre des procédures fiscales | L166 B | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000031318692 | 2015-10-16 00:00:00 | 7023b7a3591c10861b78fbc2b08ea7ac72097c7ddd8fa047c4ba77aae537894d | [
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L'administration fiscale doit communiquer soit au président du conseil régional de l'ordre des experts-comptables, soit au président de la commission nationale d'inscription prévue à l' article 42 bis de l'ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'Ordre des experts-comptables et réglementant le titre et la profession d'expert-comptable les résultats des contrôles dont ont fait l'objet respectivement les clients ou adhérents de ces professionnels. Ces renseignements peuvent porter sur la nature et le montant des rectifications dont le client ou l'adhérent a fait l'objet. Ces résultats sont également communiqués aux commissaires du Gouvernement auprès du conseil régional intéressé. | Livre des procédures fiscales | L166 C | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022177908 | 2010-05-01 00:00:00 | c1e06bfcd901e951d85f846370ad3bb02518618d3c4cc6c5f37a2944b9bab1e8 | [
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L'administration chargée du recouvrement du droit prévu à l'article 1635 bis AE du code général des impôts et l'agence mentionnée à l'article L. 5311-1 du code de la santé publique se transmettent spontanément ou sur demande les informations relatives aux droits perçus au titre de l'article 1635 bis AE du code général des impôts et aux attestations établies conformément à ce même article 1635 bis AE. L'administration chargée du recouvrement des droits prévus aux articles 1635 bis AF à 1635 bis AH du code général des impôts et la Haute Autorité de santé mentionnée à l'article L. 161-37 du code de la sécurité sociale se transmettent, spontanément ou sur demande, les informations relatives aux droits prévus aux mêmes articles 1635 bis AF à 1635 bis AH. Les destinataires des informations transmises sont astreints, pour les données dont ils ont à connaître en application du présent article, au secret professionnel sous les sanctions prévues à l'article 226-13 du code pénal. | Livre des procédures fiscales | L166 D | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030752201 | 2016-01-01 00:00:00 | 56c3aab3817449d4c549a131da170d2d624a5d872268c8d383c7f5ae123b7f76 | [
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Afin de répondre à la demande d'un organisme d'assurance qui recherche le bénéficiaire d'un contrat d'assurance sur la vie conformément au dernier alinéa de l'article L. 132-8 du code des assurances, les organismes professionnels mentionnés au II des articles L. 132-9-3 du même code et L. 223-10-2 du code de la mutualité obtiennent de l'administration fiscale les coordonnées des personnes physiques concernées. | Livre des procédures fiscales | L166 E | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000029097136 | 2016-01-01 00:00:00 | 8b84d22f0f79a20d48a65d02474d61562085f9354bd8779fb8ebe8d42d667fa5 | [
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L'obligation du secret professionnel ne fait pas obstacle à ce que l'administration fiscale transmette à la personne morale mentionnée au troisième alinéa de l'article L. 2241-2-1 du code des transports les renseignements, relatifs aux nom, prénoms, date et lieu de naissance ainsi qu'à l'adresse du domicile des auteurs des contraventions mentionnées à l' article 529-3 du code de procédure pénale , utiles à la réalisation de la transaction prévue à l'article 529-4 du même code. Le secret professionnel ne fait pas obstacle à ce que cette personne morale transmette aux agents de l'exploitant du service de transport chargés du recouvrement des sommes dues au titre de la transaction mentionnée au même article 529-4 les informations nécessaires à l'exercice de cette mission. L'exploitant mentionné au deuxième alinéa du présent article peut, par convention, mettre à disposition de l'administration fiscale des personnels afin d'exercer des missions contribuant à l'amélioration du recouvrement des amendes forfaitaires majorées mentionnées à l' article 529-5 du code de procédure pénale . L'obligation au secret professionnel ne fait pas obstacle à ce que ces personnels accèdent aux informations et documents nécessaires à l'exercice de la mission qui leur est confiée. | Livre des procédures fiscales | L166 F | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000032284139 | 2016-03-23 00:00:00 | 2ed0a0eeee67399ddd7caf9dbbe3ace3eff1d9090a177a60da6a264dfa6336e1 | [
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L'administration fiscale communique les informations utiles pour l'exercice des compétences de l'Agence de gestion et de recouvrement des avoirs saisis et confisqués mentionnée à l' article 706-159 du code de procédure pénale selon les modalités définies à l'avant-dernier alinéa de l' article 706-160 du même code et cette même agence dispose d'un droit d'accès direct à certaines informations et données de l'administration fiscale dans les conditions prévues au dernier alinéa du même article L. 706-160. | Livre des procédures fiscales | L166 FA | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049635570 | 2024-06-02 00:00:00 | a59ed28458c3725a6efcddf6c456b766819e641c8e8a9b50a72c6a430b9218f7 | [
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I.-Les experts forestiers figurant sur la liste mentionnée à l' article L. 171-1 du code rural et de la pêche maritime , les organisations de producteurs du secteur forestier reconnues par l'autorité administrative dans les conditions prévues à l' article L. 551-1 du même code et les gestionnaires forestiers professionnels satisfaisant aux conditions mentionnées à l' article L. 315-1 du code forestier peuvent, sans limitation du nombre de demandes, avoir communication des données cadastrales, notamment des informations mentionnées à l'article L. 107 A du présent livre, relatives aux propriétés inscrites en nature de bois et forêts situées dans le périmètre géographique dans lequel ils sont habilités à exercer leurs missions d'information. Ils informent le maire des communes concernées de chacune de leurs demandes. Ces données leur sont communiquées afin de leur permettre de mener des actions d'information à destination des propriétaires identifiés sur les possibilités de valorisation économique de leurs bois et forêts. Les données recueillies ne peuvent être cédées à des tiers. II.-Un décret publié dans un délai de six mois à compter de la promulgation de la loi n° 2022-268 du 28 février 2022 visant à simplifier l'accès des experts forestiers aux données cadastrales précise les conditions d'application du présent article ainsi que la liste des données communiquées. Ce décret est pris après avis de la Commission nationale de l'informatique et des libertés. | Livre des procédures fiscales | L166 G | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047620643 | 2023-06-03 00:00:00 | dc484b6e5510ffae9bb56e713d9a67fe9af499b1a171397c3ac6fcd54fbb5b6f | [
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I.-Les registres mentionnés à l'article 1649 AB du code général des impôts et à l'article 2020 du code civil sont accessibles sans restriction aux autorités suivantes, dans le cadre de leur mission : a) Les autorités judiciaires ; b) La cellule de renseignement financier nationale mentionnée à l'article L. 561-23 du code monétaire et financier ; c) Les agents de l'administration des douanes agissant sur le fondement des prérogatives conférées par le code des douanes ; d) Les agents habilités de l'administration des finances publiques chargés du contrôle et du recouvrement en matière fiscale ; e) Les officiers habilités de police judiciaire de la police nationale et de la gendarmerie nationale, ainsi que les agents des douanes et des services fiscaux habilités à effectuer des enquêtes judiciaires en application des articles 28-1 et 28-2 du code de procédure pénale ; f) Les autorités de contrôle mentionnées à l'article L. 561-36 du code monétaire et financier . Toutes les autorités mentionnées ci-dessus communiquent, de leur propre initiative ou sur demande, aux autorités compétentes des Etats membres de l'Union européenne, les informations nécessaires à l'accomplissement, par ces dernières autorités, de leurs missions. II.-Toutes les informations relatives aux bénéficiaires effectifs d'un trust ou d'une fiducie conservées dans les registres mentionnés au I sont accessibles aux personnes assujetties à la lutte contre le blanchiment et le financement du terrorisme mentionnées à l'article L. 561-2 du code monétaire et financier dans le cadre d'une au moins de leurs mesures de vigilance mentionnées aux articles L. 561-4-1 à L. 561-14-2 du même code. Les informations sur l'identité du bénéficiaire effectif du trust ou de la fiducie relatives aux nom, nom d'usage, pseudonyme, prénoms, mois et année de naissance, pays de résidence et nationalité, ainsi que sur la nature et l'étendue des intérêts effectifs détenus sont accessibles : 1° A toute personne qui introduit une demande écrite portant sur un trust ou une fiducie détenant une participation de contrôle dans une société ou dans une autre entité juridique établie dans un pays tiers par propriété directe ou indirecte, notamment au moyen d'actions au porteur ou par le biais d'un contrôle par d'autres moyens ; 2° A toute personne justifiant, au regard de l'objet ou de la nature de son activité, d'un intérêt légitime dans la prévention ou la lutte contre le blanchiment de capitaux ou le financement du terrorisme et les infractions sous-jacentes associées, suivant des modalités déterminées par décret. III.-L'Institut national de la propriété intellectuelle reçoit de l'administration fiscale les seules données relatives aux bénéficiaires effectifs d'un trust ou d'une fiducie détenues par celle-ci en application de l'article 1649 AB du code général des impôts et de l'article 2020 du code civil nécessaires à la tenue d'un registre national des bénéficiaires effectifs destiné à faire l'objet d'une interconnexion par l'intermédiaire d'une plate-forme centrale européenne. | Livre des procédures fiscales | L167 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049635555 | 2024-06-02 00:00:00 | 9d3ea51fe39275d4cea7a02dcb80f9079d5213a82939419dc1a3e7fed7883ed9 | [
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Les omissions totales ou partielles constatées dans l'assiette de l'impôt, les insuffisances, les inexactitudes ou les erreurs d'imposition peuvent être réparées par l'administration des impôts, par l'administration des douanes et droits indirects ou par les personnes compétentes mentionnées à l'article L. 16 I selon le cas, dans les conditions et dans les délais prévus aux articles L. 169 à L. 189 , sauf dispositions contraires du code général des impôts. | Livre des procédures fiscales | L168 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049635547 | 2024-06-02 00:00:00 | 139e572eb240ec26f27ec79e7caf8398415581cb063d8d263c8fc914e737fcf8 | [
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Pour l'impôt sur le revenu et l'impôt sur les sociétés, le droit de reprise de l'administration des impôts s'exerce jusqu'à la fin de la troisième année qui suit celle au titre de laquelle l'imposition est due. Par exception aux dispositions du premier alinéa, le droit de reprise de l'administration s'exerce jusqu'à la fin de la dixième année qui suit celle au titre de laquelle l'imposition est due, lorsque le contribuable exerce une activité occulte ou lorsqu'il est bénéficiaire de revenus distribués par une personne morale exerçant une activité occulte. L'activité occulte est réputée exercée lorsque le contribuable ou la personne morale mentionnée à la première phrase du présent alinéa n'a pas déposé dans le délai légal les déclarations qu'il était tenu de souscrire et soit n'a pas fait connaître son activité à l'organisme mentionné au deuxième alinéa de l'article L. 123-33 du code de commerce, soit s'est livré à une activité illicite. Le droit de reprise mentionné au deuxième alinéa du présent article ne s'applique qu'aux seules catégories de revenus que le contribuable n'a pas fait figurer dans une quelconque des déclarations qu'il a déposées dans le délai légal. Il ne s'applique pas lorsque des revenus ou plus-values ont été déclarés dans une catégorie autre que celle dans laquelle ils doivent être imposés. Le droit de reprise de l'administration s'exerce jusqu'à la fin de la dixième année qui suit celle au titre de laquelle l'imposition est due, lorsque les obligations déclaratives prévues aux articles 123 bis , 209 B, 1649 A , 1649 AA et 1649 AB du même code n'ont pas été respectées. Toutefois, en cas de non-respect de l'obligation déclarative prévue à l'article 1649 A, cette extension de délai ne s'applique pas lorsque le contribuable apporte la preuve que le total des soldes créditeurs de ses comptes à l'étranger n'a pas excédé 50 000 € à un moment quelconque de l'année au titre de laquelle la déclaration devait être faite. Le droit de reprise de l'administration concerne les seuls revenus ou bénéfices afférents aux obligations déclaratives qui n'ont pas été respectées. Le droit de reprise de l'administration s'exerce jusqu'à la fin de la dixième année qui suit celle au titre de laquelle l'imposition est due, lorsque l'administration a dressé un procès-verbal de flagrance fiscale dans les conditions prévues à l'article L. 16-0 BA , au titre d'une année postérieure. Si le déficit d'ensemble ou la moins-value nette à long terme d'ensemble subis par un groupe mentionné à l'article 223 A ou à l'article 223 A bis du code général des impôts sont imputés dans les conditions prévues aux articles 223 C et 223 D dudit code sur le résultat d'ensemble ou la plus-value nette à long terme d'ensemble réalisés au titre de l'un des exercices clos au cours de la période mentionnée au premier alinéa, les résultats et les plus-values ou moins-values nettes à long terme réalisés par les sociétés de ce groupe et qui ont concouru à la détermination de ce déficit ou de cette moins-value peuvent être remis en cause à hauteur du montant du déficit ou de la moins-value ainsi imputés, nonobstant les dispositions prévues au premier alinéa. Si le groupe a cessé d'exister, les règles définies au sixième alinéa demeurent applicables au déficit ou à la moins-value nette à long terme définis au cinquième alinéa de l'article 223 S du code général des impôts. Le retrait de l'un des agréments prévus aux articles 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater I, 244 quater W et 244 quater Y du code général des impôts et la reprise des avantages fiscaux en application du 1 de l'article 1649 nonies A du même code peuvent intervenir jusqu'à la fin de la troisième année qui suit celle de la rupture de l'engagement souscrit en vue d'obtenir l'agrément ou celle du non-respect des conditions auxquelles l'octroi de ce dernier a été subordonné. | Livre des procédures fiscales | L169 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048831289 | 2024-03-14 00:00:00 | ed0b15d06e8a8714aaf1008f66707ae164463e8cbf6227bd0862f2806cd4db23 | [
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Le délai de reprise prévu au premier alinéa de l'article L. 169 s'applique également : 1° (abrogé) 2° Aux prélèvements prévus aux articles 117 quater et 125 A du code général des impôts ; 3° (abrogé). 4° (abrogé). 5° (Disposition devenue sans objet : loi n° 88-1149 du 23 décembre 1988, art. 23) ; 6° A la taxe sur les salaires ; 7° A tous prélèvements et taxes qui tiennent lieu de l'impôt sur le revenu ou de l'impôt sur les sociétés ; 8° A la cotisation minimale de taxe professionnelle prévue au II de l'article 1647 E du code général des impôts dans sa rédaction en vigueur au 31 décembre 2009. Les délais de reprise prévus aux deux premiers alinéas de l'article L. 169 du présent livre s'appliquent également à la retenue à la source prévue à l'article 119 bis du code général des impôts. | Livre des procédures fiscales | L169 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036432384 | 2018-01-01 00:00:00 | 6fa14bea82a768eb71d54781706f22e7198f2475736828ac333dcd987bc01115 | [
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Même si les délais de reprise prévus à l'article L. 169 sont écoulés, toute erreur commise, soit sur la nature de l'impôt applicable, soit sur le lieu d'imposition concernant l'un quelconque des impôts et taxes mentionnés à l'article précité, peut être réparée jusqu'à l'expiration de l'année suivant celle de la décision qui a prononcé la décharge de l'imposition initiale. | Livre des procédures fiscales | L171 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315399 | 1982-01-01 00:00:00 | f697b0322fd18f7a11741f49a99ff144e8988cecc67935b4e3b6a0a710c9b307 | [
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Même si les délais de reprise prévus au premier alinéa de l'article L. 169 sont écoulés, l'administration dispose, pour le contrôle de l'impôt sur le revenu et des prélèvements sociaux afférents à chaque gain, plus-value ou créance mentionnée aux I ou II de l' article 167 bis du code général des impôts, d'un nouveau droit de reprise qui s'exerce jusqu'à la fin de la troisième année qui suit celle de la réalisation de l'événement prévu au VII du même article 167 bis qui affecte ledit gain, plus-value ou créance. | Livre des procédures fiscales | L171-0 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026891312 | 2013-01-01 00:00:00 | 4e627edd4f43226169d46907de0bdf5680baaec6e289f402f5d4cebfd0b54d8d | [
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Pour l'application de l'article 220 quinquies du code général des impôts, l'administration est fondée à vérifier l'existence et la quotité de la créance et à en rectifier le montant, même si l'option pour le report en arrière du déficit correspondant a été exercé au titre d'un exercice prescrit. | Livre des procédures fiscales | L171 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315400 | 1985-07-15 00:00:00 | 25fcad8546ab3a03ac68385dc5d6fd5259dbf6180532f1b957642abf9e8e1f9a | [
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Pour l'application de l'article 238 bis-0 I ter du code général des impôts, le droit de reprise s'exerce jusqu'à la fin de la sixième année qui suit celle au titre de laquelle l'imposition est due. | Livre des procédures fiscales | L171 B | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048804457 | 2024-01-01 00:00:00 | 0632e39bd3c595fce916f6482d7722ee547b8611473495fca12cc14426c37594 | [
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Même si les délais de reprise prévus au premier alinéa de l'article L. 169 sont écoulés, lorsque, à la suite de l'ouverture de la succession d'un contribuable ou de l'un des époux soumis à une imposition commune, il est constaté que le défunt n'a pas été imposé ou a été insuffisamment imposé au titre de l'année du décès ou de l'une des quatre années antérieures, l'impôt sur le revenu qui n'a pas été établi peut être mis en recouvrement jusqu'à la fin de la deuxième année suivant l'année de la déclaration de succession ou, si cette déclaration n'a pas été faite, l'année du paiement par les héritiers des droits de mutation par décès. | Livre des procédures fiscales | L172 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315897 | 1994-09-02 00:00:00 | 547e98c1fd85c1eb644e271657b109c218d64d03f59e5b2c5f694f09f518479b | [
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En ce qui concerne le prélèvement prévu par l'article 244 bis du code général des impôts sur les plus-values réalisées par les personnes physiques ou les sociétés qui n'ont pas d'établissement en France, le droit de reprise de l'administration s'exerce dans les délais fixés par l'article L. 180 pour les droits d'enregistrement. | Livre des procédures fiscales | L172 C | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315405 | 1982-01-01 00:00:00 | 37c0452b56c2aa68bf9a9f60501cce53a3c1455eeb167435df698e4520ed3cc0 | [
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Lorsque le bénéficiaire de la réduction d'impôt visée aux I et II de l'article 88 de la loi n° 81-1160 du 30 décembre 1981 modifiée est remboursé en tout ou partie de ses dépenses par un tiers, dans le délai de dix ans, il fait l'objet, au titre de l'année du remboursement, d'une majoration de son impôt sur le revenu égale à 25 % de la somme remboursée. | Livre des procédures fiscales | L172 E | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315406 | 1991-06-24 00:00:00 | 4fa77a045053863abe7933d9e31068f677d80a66e050099bacb35d5552e2e4aa | [
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Pour la contribution à l'audiovisuel public prévue au I de l'article 1605 du code général des impôts, le droit de reprise de l'administration s'exerce jusqu'à la fin de la troisième année suivant celle au cours de laquelle la contribution à l'audiovisuel public est due. | Livre des procédures fiscales | L172 F | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000021629507 | 2010-01-01 00:00:00 | a2f5b7efc1ca8d52b6963af983e820b2a85a6ccc1aaa09140c7462506e319909 | [
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Pour le crédit d'impôt défini à l'article 244 quater B du code général des impôts, le droit de reprise de l'administration s'exerce jusqu'à la fin de la troisième année suivant celle du dépôt de la déclaration spéciale prévue pour le calcul de ce crédit d'impôt. Le premier alinéa du présent article s'applique également aux crédits d'impôts prévus aux articles 244 quater B bis et 244 quater O du même code . Pour le crédit d'impôt prévu à l'article 244 quater C du même code, le droit de reprise de l'administration s'exerce jusqu'à la fin de la troisième année suivant celle du dépôt de la déclaration prévue à ce même article. | Livre des procédures fiscales | L172 G | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044992224 | 2022-01-01 00:00:00 | 71e02754e28f96379c0738c60ea87c372ac46962215d9b0f77ec1e7524749c2a | [
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Pour le crédit d'impôt défini à l'article L. 2333-55-3 du code général des collectivités territoriales, le droit de reprise de l'administration s'exerce jusqu'à la fin de la troisième année suivant celle du dépôt de la demande prévue pour le calcul de ce crédit d'impôt. | Livre des procédures fiscales | L172 H | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030012234 | 2014-11-01 00:00:00 | 535cc922f6b2dd54ff8e5c389f6ccc053310ca32d1a1f5f684037b5e84c6af31 | [
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Pour l'impôt complémentaire prévu au deuxième alinéa de l'article 223 VJ du code général des impôts, le droit de reprise de l'administration fiscale s'exerce jusqu'à la fin de la cinquième année qui suit celle au titre de laquelle l'imposition est due. | Livre des procédures fiscales | L172 I | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048804267 | 2023-12-31 00:00:00 | 86c5149cfd2454f65240f6b5cb37cae96dea4902be096a9c869ec6e812f7c966 | [
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Pour les impôts directs perçus au profit des collectivités locales et les taxes perçues sur les mêmes bases au profit de divers organismes, à l'exception de la cotisation foncière des entreprises, de la cotisation sur la valeur ajoutée des entreprises et de leurs taxes additionnelles, le droit de reprise de l'administration des impôts s'exerce jusqu'à la fin de l'année suivant celle au titre de laquelle l'imposition est due. Toutefois, lorsque les revenus ou le nombre de personnes à charge ou encore le quotient familial à raison desquels le contribuable a bénéficié d'une exonération, d'un dégrèvement ou d'un abattement, en application des articles 1391, 1391 B, 1391 B bis et 1391 B ter du code général des impôts, font ultérieurement l'objet d'une rectification, l'imposition correspondant au montant de l'exonération, du dégrèvement ou de l'abattement accordés à tort est établie et mise en recouvrement dans le délai fixé en matière d'impôt sur le revenu au premier alinéa de l'article L. 169. | Livre des procédures fiscales | L173 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041465455 | 2023-01-01 00:00:00 | 8f5813f613d5dabe8952495b12316a3b7ddcb532c20e9d2428fc98361d4d7efb | [
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Les omissions ou les erreurs concernant la taxe professionnelle, la cotisation foncière des entreprises et la cotisation sur la valeur ajoutée des entreprises peuvent être réparées par l'administration jusqu'à l'expiration de la troisième année suivant celle au titre de laquelle l'imposition est due. Par exception aux dispositions du premier alinéa, le droit de reprise de l'administration s'exerce jusqu'à la fin de la dixième année qui suit celle au titre de laquelle l'imposition est due lorsque l'administration a dressé un procès-verbal de flagrance fiscale dans les conditions prévues à l'article L. 16-0 BA au titre d'une année postérieure ou lorsque le contribuable exerce une activité occulte. L'activité occulte est réputée exercée lorsque le contribuable n'a pas déposé dans le délai légal les déclarations qu'il était tenu de souscrire et soit n'a pas fait connaître son activité à l'organisme mentionné au deuxième alinéa de l'article L. 123-33 du code de commerce , soit s'est livré à une activité illicite. | Livre des procédures fiscales | L174 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038595830 | 2023-01-01 00:00:00 | 4454bef3741465858c1f1a3898191724cc67d2ee372df7b2dd98f62b8e990db7 | [
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En ce qui concerne la taxe foncière sur les propriétés bâties, la taxe d'habitation sur les résidences secondaires et autres locaux meublés non affectés à l'habitation principale et les taxes annexes établies sur les mêmes bases, les omissions ou les insuffisances d'imposition peuvent être réparées à toute époque lorsqu'elles résultent du défaut ou de l'inexactitude des déclarations des propriétés bâties mentionnées aux articles 1406 et 1502 du code général des impôts et de celles mentionnées au XVII de l'article 34 de la loi n° 2010-1658 du 29 décembre 2010 de finances rectificative pour 2010. | Livre des procédures fiscales | L175 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041465468 | 2023-01-01 00:00:00 | 8f5382b2023599690ab53de88ded6b593a7da28d13765222b148d0f18f3a44cb | [
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Les omissions ou les erreurs concernant la taxe d'aménagement peuvent être réparées par l'administration jusqu'à l'expiration de la troisième année suivant celle de la date d'exigibilité mentionnée à l'article 1635 quater G du code général des impôts. Toutefois, en cas de construction ou d'aménagement sans autorisation ou en infraction aux obligations résultant d'une autorisation de construire, le droit de reprise s'exerce jusqu'au 31 décembre de la sixième année qui suit celle de l'achèvement des constructions ou aménagements en cause. | Livre des procédures fiscales | L175 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045914116 | 2022-09-01 00:00:00 | 07c08b72d01a9b261bb44bd12875264f0c7326f74a46c4d73da835f84a2e6e43 | [
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Pour les taxes sur le chiffre d'affaires, le droit de reprise de l'administration s'exerce jusqu'à la fin de la troisième année suivant celle au cours de laquelle la taxe est devenue exigible conformément aux dispositions du 2 de l' article 269 du code général des impôts. Par exception aux dispositions du premier alinéa, le droit de reprise de l'administration s'exerce jusqu'à la fin de la dixième année qui suit celle au titre de laquelle la taxe est devenue exigible conformément aux dispositions du 2 de l'article 269 du code général des impôts lorsque l'administration a dressé un procès-verbal de flagrance fiscale dans les conditions prévues à l'article L. 16-0 BA au titre d'une année postérieure ou lorsque le contribuable exerce une activité occulte. L'activité occulte est réputée exercée lorsque le contribuable n'a pas déposé dans le délai légal les déclarations qu'il était tenu de souscrire et soit n'a pas fait connaître son activité à l'organisme mentionné au deuxième alinéa de l'article L. 123-33 du code de commerce , soit s'est livré à une activité illicite. Dans le cas où l'exercice ne correspond pas à une année civile, le délai part du début de la première période sur laquelle s'exerce le droit de reprise en matière d'impôt sur le revenu et d'impôt sur les sociétés et s'achève le 31 décembre de la troisième année suivant celle au cours de laquelle se termine cette période. Dans les cas prévus aux II, II bis et III de l'article 284 du code général des impôts, le droit de reprise de l'administration s'exerce jusqu'à la fin de la troisième année suivant celle au cours de laquelle les conditions auxquelles est subordonné l'octroi des taux réduits mentionnés au même article 284. La taxe mentionnée sur les déclarations souscrites par les assujettis membres d'un groupe mentionné à l'article 1693 ter du code général des impôts qui a concouru à la détermination du crédit dont bénéficie le redevable mentionné au 1 du même article en application du b du 3 dudit article peut être remise en cause à hauteur du montant de ce crédit, nonobstant les dispositions prévues aux premier et deuxième alinéas du présent article. Si le groupe a cessé d'exister, les règles définies au cinquième alinéa demeurent applicables pour le contrôle du crédit de taxe mentionné au second alinéa du même article 1693 ter A. | Livre des procédures fiscales | L176 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038595822 | 2023-01-01 00:00:00 | a62620fea44f4ffae400bc874a63c0dc563bfd79fa0118336ca9c00143a67d25 | [
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En ce qui concerne la taxe sur la valeur ajoutée déductible dans les conditions fixées par l'article 271 du code général des impôts, les redevables doivent justifier du montant de la taxe déductible et du crédit de taxe dont ils demandent à bénéficier, par la présentation de documents même établis antérieurement à l'ouverture de la période soumise au droit de reprise de l'administration. Le premier alinéa s'applique aux assujettis membres du groupe mentionné à l' article 1693 ter du code général des impôts pour la justification de la taxe déductible et du crédit de taxe dont le redevable mentionné au 1 du même article a demandé à bénéficier. Le premier alinéa du présent article s'applique au représentant d'un assujetti unique constitué en application de l'article 256 C du code général des impôts pour la justification de la taxe déductible et du crédit de taxe dont il a demandé à bénéficier. | Livre des procédures fiscales | L177 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042914723 | 2022-01-01 00:00:00 | e145662f128cbcf39cebfc607c0d51030a845c430d569f662526c5fcf00d6c8b | [
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Par dérogation au premier alinéa de l'article L. 176 du présent livre, pour la taxe sur certains services numériques mentionnée à l' article L. 453-45 du code des impositions sur les biens et services , le droit de reprise de l'administration s'exerce jusqu'à la fin de la sixième année suivant celle au cours de laquelle la taxe est devenue exigible conformément à l'article L. 453-75 du même code. Par dérogation au deuxième alinéa de l'article L. 176 du présent livre, pour la taxe sur certains services numériques mentionnée à l' article L. 453-45 du code des impositions sur les biens et services , le droit de reprise de l'administration s'exerce jusqu'à la fin de la dixième année suivant celle au cours de laquelle la taxe est devenue exigible conformément à l'article L. 453-75 du même code. | Livre des procédures fiscales | L177 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048637385 | 2024-01-01 00:00:00 | 1355f7596bf2328db7678c00bfd69d492e216585758668419920fa25dea1d3f1 | [
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Par dérogation à l'article L. 176 , le droit de reprise s'exerce jusqu'au 31 décembre de la troisième année qui suit celle au cours de laquelle l'imposition mentionnée à l'article L. 16 I est devenue exigible. | Livre des procédures fiscales | L177 B | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048638052 | 2024-01-01 00:00:00 | d2ce33d33e9be3a13b7241ae091b7c1b135c958dabea923886d802a37b5bfa2c | [
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En matière de contributions indirectes et de réglementations se fondant sur les mêmes règles de procédure et de recouvrement, le délai de reprise de l'administration s'exerce jusqu'à la fin de la troisième année qui suit celle au titre de laquelle l'imposition est due. | Livre des procédures fiscales | L178 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025092597 | 2012-01-01 00:00:00 | b7af0972914cd7375cea0ae8e336a7d384db6c0a420fc0245172220f571300ac | [
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Lorsque des marchandises ont été saisies à la suite d'un procès-verbal, aucune demande en restitution de ces marchandises ne peut être présentée à l'administration après expiration d'un délai de deux ans à compter de la saisie. | Livre des procédures fiscales | L179 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315909 | 1984-07-24 00:00:00 | 46a97de8cc70201c9720ac2e50f4462aca19d96281b0001fc56095984fe87bab | [
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Pour les droits d'enregistrement, la taxe de publicité foncière, les droits de timbre, ainsi que les taxes, redevances et autres impositions assimilées, le droit de reprise de l'administration s'exerce jusqu'à l'expiration de la troisième année suivant celle de l'enregistrement d'un acte ou d'une déclaration ou de l'accomplissement de la formalité fusionnée définie à l' article 647 du code général des impôts ou, pour l'impôt sur la fortune immobilière des redevables ayant respecté l'obligation prévue à l'article 982 du même code, jusqu'à l'expiration de la troisième année suivant celle au titre de laquelle l'imposition est due. Toutefois, ce délai n'est opposable à l'administration que si l'exigibilité des droits et taxes a été suffisamment révélée par le document enregistré ou présenté à la formalité ou, pour l'impôt sur la fortune immobilière, par le dépôt de la déclaration et des annexes mentionnées au même article 982, sans qu'il soit nécessaire de procéder à des recherches ultérieures. | Livre des procédures fiscales | L180 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036428464 | 2018-01-01 00:00:00 | 7009e931a2cc40587423ed37fe7953690cda9220ad6a890d9188a6e971df8fe6 | [
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Lorsqu'une succession n'a pas été déclarée ou lorsque des biens n'ont pas été mentionnés dans une déclaration de succession, le délai de reprise prévu à l'article L. 180 est décompté à partir du jour, soit de la publicité d'un acte soumis à la formalité fusionnée et qui mentionne exactement la date et le lieu du décès ainsi que le nom et l'adresse de l'un au moins des héritiers et autres ayants droit, soit de l'enregistrement d'un écrit ou d'une déclaration portant les mêmes mentions. En aucun cas il ne peut en résulter une prolongation du délai fixé par l'article L. 186 . Le délai de reprise ainsi déterminé ne concerne que les droits d'enregistrement exigibles sur des biens, sommes ou valeurs expressément mentionnés dans l'écrit ou la déclaration comme dépendant de la succession. | Livre des procédures fiscales | L181 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315426 | 2007-08-22 00:00:00 | b592c82663a76adae4dfe4cc4d27d33226652e2b8e7c72dacd8c8486c899b362 | [
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Par exception au premier alinéa de l'article L. 180 et à l'article L. 181, le droit de reprise de l'administration relatif aux impôts et droits qui y sont mentionnés peut s'exercer jusqu'à l'expiration de la dixième année suivant celle du fait générateur de ces impôts ou droits quand ils sont assis sur des biens ou droits mentionnés aux articles 1649 A, 1649 AA et 1649 AB du code général des impôts, sauf si l'exigibilité des impôts ou droits relatifs aux biens ou droits correspondants a été suffisamment révélée dans le document enregistré ou présenté à la formalité ou, pour l'impôt sur la fortune immobilière, par la déclaration et les annexes mentionnées à l'article 982 du même code. | Livre des procédures fiscales | L181-0 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036428451 | 2018-01-01 00:00:00 | 3c8799a254161c50af141d99d6729a0a880fa4f7ce675ac9198c8ea36e4a6743 | [
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Par dérogation aux articles L. 180 et L. 186 du présent livre, l'administration dispose, pour le contrôle des droits de mutation par décès dus sur les sommes versées par la Caisse des dépôts et consignations en application du V de l'article L. 312-20 du code monétaire et financier et du dernier alinéa du III des articles L. 132-27-2 du code des assurances et L. 223-25-4 du code de la mutualité, d'un droit de reprise qui s'exerce jusqu'à la fin de la troisième année suivant celle de l'enregistrement d'un acte ou d'une déclaration qui révèle suffisamment l'exigibilité de ces droits ou, en l'absence d'un tel acte ou d'une telle déclaration, jusqu'à l'expiration de la sixième année suivant celle du versement de ces sommes. | Livre des procédures fiscales | L181-0 B | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000029097061 | 2016-01-01 00:00:00 | 1e15edd01079beeb73f194ba13c67ef0603f1167803f42917f78a9d8f4151e8a | [
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Lorsque le donataire opte pour la déclaration ou l'enregistrement du don manuel dans le délai d'un mois suivant le décès du donateur, prévus à l'article 635 A du code général des impôts, le droit de reprise de l'administration s'exerce jusqu'à l'expiration de la sixième année suivant le décès du donateur. | Livre des procédures fiscales | L181 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000024416876 | 2011-07-31 00:00:00 | 5af5761db69410fbab3af1f3afe265af90789fd88d424e0dc773f05d30fcc255 | [
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La valeur des biens faisant l'objet des donations antérieures ajoutée à la valeur des biens compris dans une donation ou une déclaration de succession en vertu du deuxième alinéa de l'article 784 du code général des impôts peut, pour l'application de ce même alinéa seulement, être rectifiée. La valeur des biens ayant fait l'objet des donations antérieures dont il est tenu compte pour l'application du quatrième alinéa de l'article 793 bis du même code peut, pour la seule appréciation de la limite mentionnée aux deuxième et troisième alinéas du même article, être rectifiée. | Livre des procédures fiscales | L181 B | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046868394 | 2023-01-01 00:00:00 | 7b8154709530bbe21dc075134e4a4546c712082b942f04e73c19827f70b47e83 | [
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En ce qui concerne la taxe sur les conventions d'assurance prévue à l'article 991 du code général des impôts, le droit de reprise de l'administration s'exerce, par dérogation au dernier alinéa du même article 991, dans le délai fixé par l'article L. 176 pour les taxes sur le chiffre d'affaires. | Livre des procédures fiscales | L182 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041471841 | 2024-01-01 00:00:00 | 767109aae63aad3b5445b2711f878806bf8623861a79b644bc0916cd35714224 | [
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Pour le calcul du délai de prescription des droits et des peines encourues, la date des actes sous signature privée n'est opposable à l'administration que si elle est certaine, notamment en raison du décès de l'une des personnes qui ont signé l'acte. | Livre des procédures fiscales | L183 | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006315427 | 1982-01-01 00:00:00 | 62e6b9fafac14e7679a8f3933ee436c1edcbefbe94548a4f925b9cf8b83200ea | [
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Les dispositions de l'article L. 181 relatives aux modalités de calcul du délai de reprise en matière de succession ne sont pas applicables à l'impôt sur la fortune immobilière. | Livre des procédures fiscales | L183 A | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036428444 | 2018-01-01 00:00:00 | 693914b209c228f08a6b33d836ed00b488993a960ddba6abf266cac81d1b0c17 | [
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