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Lorsqu'il est nécessaire, au cours de l'expertise, de se rendre sur les lieux, le ou les experts effectuent ce déplacement en présence de l'agent de l'administration des impôts, du demandeur ou de son représentant et, le cas échéant, du maire et des membres de la commission communale des impôts directs.
Livre des procédures fiscales
R*200-12
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316370
1990-01-01 00:00:00
539264ab0d4a1be0da39ac0d46de4f1e7c0212066c8447a994cab4adcf0c4118
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-0.03407870605587959, -0.005379414185881615, 0.012794377282261848, 0.023732872679829597 ]
L'administration peut, au cours de l'instance, présenter des conclusions reconventionnelles tendant à l'annulation ou à la réformation de la décision prise sur la réclamation primitive. Ces conclusions sont communiquées au réclamant dans les conditions prévues par le code de justice administrative.
Livre des procédures fiscales
R*200-15
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316375
2001-03-31 00:00:00
ea21bf842c889086403b15dd16cc793ef6e79095f0f217593cdf2b71e4751117
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A compter de la notification du jugement du tribunal administratif qui a été faite au directeur du service de la direction générale des finances publiques ou de la direction générale des douanes et droits indirects qui a suivi l'affaire, celui-ci dispose d'un délai de deux mois pour transmettre, s'il y a lieu, le jugement et le dossier au ministre chargé du budget. Le délai imparti pour saisir la cour administrative d'appel court, pour le ministre, de la date à laquelle expire le délai de transmission prévu à l'alinéa précédent ou de la date de la signification faite au ministre.
Livre des procédures fiscales
R*200-18
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025622504
2012-04-01 00:00:00
cca9b52981101a3717891cf6ec482beb597a906dc2cd85987fc871c047bd4a97
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-0.02878458984196186, 0.005546330474317074, -0.0065526096150279045, 0.01292963232845068 ]
Un membre de la juridiction administrative ne peut siéger dans une formation de jugement ayant à connaître d'un litige portant sur une imposition dont il a eu à apprécier la base comme président de la Commission nationale des impôts directs et des taxes sur le chiffre d'affaires ou du comité consultatif des crédits d'impôt pour dépenses de recherche.
Livre des procédures fiscales
R*201-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046051848
2022-07-17 00:00:00
2aca5ddce1a82eee77c99295267cbe1ac842dd5f4f73c0e0a09911d3f5a370bd
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Le tribunal judiciaire compétent est celui dans le ressort duquel se trouve le bureau de l'administration chargé du recouvrement. Toutefois, en matière de droits d'enregistrement ou de taxe de publicité foncière, les décisions prises sur les réclamations indiquées à l'article R. 190-1 et relatives à la valeur vénale réelle d'immeubles, de fonds de commerce et des marchandises neuves qui en dépendent, de clientèles, de droit à un bail ou au bénéfice d'une promesse de bail portant sur tout ou partie d'un immeuble, de navires et de bateaux, peuvent être attaquées devant le tribunal judiciaire du lieu de situation des biens ou d'immatriculations des navires et bateaux. Lorsque des biens ne formant qu'une seule exploitation sont situés dans le ressort de plusieurs tribunaux, le tribunal compétent est celui dans le ressort duquel se trouve le siège de l'exploitation, ou, à défaut de siège, la partie des biens présentant le plus grand revenu d'après la matrice cadastrale.
Livre des procédures fiscales
R*202-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000039345311
2020-01-01 00:00:00
5fde2e1a171ecf50dba3175160125bfb099d1534eb2866e3b0a2d0bb2bf0ad22
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La demande en justice est formée par assignation. Les parties sont tenues de constituer avocat. L'Etat, les régions, les départements, les communes et les établissements publics peuvent se faire représenter ou assister par un fonctionnaire ou un agent de leur administration. L'instruction se fait par simples mémoires respectivement signifiés. Toutefois, le redevable a le droit de présenter, par le ministère d'un avocat inscrit au tableau, des explications orales. La même faculté appartient à l'administration. Les modes de preuve doivent être compatibles avec le caractère écrit de l'instruction. Le tribunal accorde aux parties ou aux agents de l'administration qui suivent les instances, les délais nécessaires pour présenter leur défense. Les notifications sont valablement faites au domicile réel du contribuable alors même que celui-ci aurait constitué mandataire et élu domicile chez ce dernier. Si le contribuable est domicilié hors de France, la notification est faite au domicile élu en France par lui.
Livre des procédures fiscales
R*202-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000039624054
2020-01-01 00:00:00
3aea9e3cd09351396f121da1564b328048465f2e21f217635ba510bd0788c548
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-0.03607630729675293, -0.06985018402338028, -0.014383668079972267, 0.040970999747514725 ]
Dans les instances qui, en matière de droits d'enregistrement ou de taxe de publicité foncière, font suite aux décisions prises sur les réclamations indiquées au deuxième alinéa de l'article R. 202-1 , l'expertise est de droit si elle est demandée par le contribuable ou par l'administration. L'expertise n'est pas accordée de droit en appel si elle est demandée par la partie l'ayant obtenue devant le tribunal judiciaire ou si aucune des parties ne l'a demandée en première instance.
Livre des procédures fiscales
R*202-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000039345308
2020-01-01 00:00:00
62d0eef5a37e2f11c05a935cd24b1b10dbec227347945ae0fa1460145ec7087f
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-0.019116627052426338, -0.05084583908319473, 0.03149370849132538, 0.014594792388379574 ]
L'expertise est faite par un seul expert. La décision qui ordonne l'expertise et désigne l'expert fixe sa mission ainsi que le délai dans lequel il est tenu de déposer son rapport au secrétariat-greffe. Le secrétaire-greffier informe les parties, par lettre recommandée avec demande d'avis de réception, et les avocats constitués, du dépôt du rapport au secrétariat-greffe. Les observations du contribuable et de l'administration sur ce rapport sont formulées par conclusions régulières dans les deux mois qui suivent cette notification. La juridiction saisie statue à l'expiration de ce délai.
Livre des procédures fiscales
R*202-4
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000039624052
2020-01-01 00:00:00
677616a3cea7d2fca51f2eefc23d684dddbc2097653e171344e342b18e0da1a8
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Sous réserve de l'application des dispositions des alinéas 3,4 et 6 de l'article R. * 202-2 et de celles de l'article R. * 202-3, l'appel est formé, instruit et jugé selon les règles de la procédure avec représentation obligatoire prévue au code de procédure civile.
Livre des procédures fiscales
R*202-6
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042146804
2020-07-25 00:00:00
e4b9957e3f1b62fa836c98b48e3d2723288a835a77d50fa3f847da9efd8990a3
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Lorsque la réclamation porte sur les évaluations foncières des propriétés bâties, la compensation prévue à l'article L. 203 peut s'exercer entre les impositions relatives aux divers éléments d'une propriété ou d'un établissement unique imposés sous l'article du rôle indiqué dans la réclamation, même s'ils sont inscrits séparément à la matrice cadastrale.
Livre des procédures fiscales
R*203-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316387
1982-01-01 00:00:00
c57ed26bf7daa4d36f12264829a9e78169593dc8e5f3cdd904e8b9166370a31a
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-0.028175851330161095, -0.005197341553866863, 0.0035004529636353254, -0.04406057670712471 ]
Lorsqu'une réclamation contentieuse est admise en totalité ou en partie, les frais de signification ainsi que, le cas échéant, les frais d'enregistrement du mandat sont remboursés. Les frais d'expertise sont supportés par la partie qui n'obtient pas satisfaction. Le contribuable qui obtient partiellement gain de cause participe aux frais en proportion de la part de sa demande qui a été rejetée et compte tenu de l'état du litige au début de l'expertise.
Livre des procédures fiscales
R*207-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316389
1990-01-01 00:00:00
03a6b55521e22ab6638a907b24363894e888671458afa26874cf345a80c64af3
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-0.016122156754136086, -0.04679339751601219, 0.05002325028181076, 0.03179459273815155 ]
Les intérêts moratoires prévus par l'article L. 208 sont dus lorsqu'un dégrèvement est prononçé à la suite d'une demande présentée verbalement lors d'une visite au service des impôts, ou au service des douanes et droits indirects, selon le cas à la condition que le contribuable ait daté et signé le document établi par ce service pour prendre note de sa réclamation. Ces intérêts sont calculés sur la totalité des sommes remboursées au contribuable au titre de l'impôt objet du règlement. Ils sont payés d'office en même temps que les sommes remboursées par le comptable chargé du recouvrement des impôts.
Livre des procédures fiscales
R*208-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316663
1993-03-11 00:00:00
7c7963c73f1cf0ff957afe8951d4893983196f64e266a732bbe98a1a3d2e403c
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Les intérêts moratoires courent jusqu'au jour du remboursement. Si les sommes remboursées sont employées au règlement d'autres impôts dus par le contribuable à la caisse du même comptable, il n'est dû d'intérêts sur les sommes ainsi employées que jusqu'à la date à laquelle ces impôts sont devenus exigibles.
Livre des procédures fiscales
R*208-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316392
1990-01-01 00:00:00
5312bf1d43ccd48c91da81fb0233cb04629b1be16051d415b6b92ec0c06fbf2c
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Pour obtenir le remboursement prévu par l'article L. 208 des frais qu'il a exposés pour constituer les garanties, le contribuable doit adresser une demande : a) Au directeur départemental ou régional des finances publiques, s'il s'agit d'impositions recouvrées par les comptables de la direction générale des finances publiques ; b) (Abrogé) c) Au directeur interrégional des douanes et droits indirects ou, en Guadeloupe, en Guyane, à La Réunion et à Mayotte, au directeur régional des douanes et droits indirects, s'il s'agit de contributions indirectes, droits, taxes, redevances et impositions assimilées recouvrés par les comptables de la direction générale des douanes et droits indirects. La demande, appuyée de toutes justifications utiles, doit être formulée dans le délai d'un an à compter de la notification de la décision soit du directeur mentionné au a ou au c soit du tribunal saisi.
Livre des procédures fiscales
R*208-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038623845
2019-06-08 00:00:00
9a1c0eea661f49cd2b7c618a94c4c94cb71d8988ced56b3c199dbf5be6d77cd8
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Font l'objet d'un remboursement les frais suivants : NATURE DES GARANTIES CONSTITUEES NATURE DES FRAIS 1° CREANCES SUR LE TRESOR : a) Créances sur le Trésor proprement dites Frais de timbre de dimension du nantissement constitué au profit du Trésor. Frais de signification de ce nantissement au comptable payeur par huissier de justice. b) Dépôts de fonds dans les directions départementales ou, le cas échéant, régionales des finances publiques Frais de timbre de dimension de l'engagement souscrit par le contribuable au profit du Trésor. 2° CAUTIONNEMENT Frais de timbre de dimension de l'acte sous seing privé. Rémunération demandée par la caution, dans une limite fixée par arrêté. Le cas échéant, frais de constitution de garanties au profit de la caution : les frais à rembourser ne peuvent pas excéder ceux qui auraient été exposés si les garanties avaient été constituées au profit du Trésor. 3° VALEURS MOBILIERES : a) Dans tous les cas Frais de l'acte de nantissement, s'il s'agit de valeurs au porteur b) Titres déposés à la caisse du comptable chargé du recouvrement Frais d'envoi des titres à la direction départementale ou, le cas échéant, régionale des finances publiques. c) Titres déposés dans une banque Frais réclamés par la banque (droit de garde, frais de transport des titres de l'agence au lieu de conservation). 4° MARCHANDISES DEPOSEES DANS DES MAGASINS AGREES PAR L'ETAT ET FAISANT L'OBJET D'UN WARRANT ENDOSSE A L'ORDRE DU TRESOR Frais de magasinage, débours (prime d'assurance, d'incendie). 5° AFFECTATIONS HYPOTHECAIRES Frais de timbre du contrat de constitution d'hypothèque, émolument du notaire rédacteur de l'acte. Droits d'enregistrement de l'acte. Contribution de sécurité immobilière prévue à l'article 879 du code général des impôts En cas de radiation de l'inscription : Contribution de sécurité immobilière prévue à l'article 879 du code général des impôts, frais de mainlevée notariée de l'inscription s'il y a lieu. 6° NANTISSEMENT DE FONDS DE COMMERCE Frais de timbre du contrat de nantissement. Droit d'enregistrement de l'acte. Frais d'inscription et salaire du greffier du tribunal de commerce. En cas de radiation de l'inscription : frais de radiation, salaire du greffier.
Livre des procédures fiscales
R*208-4
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000026854659
2013-01-01 00:00:00
35771718a6777b00c7a3e05d2d5869abd392d0346c07fa1f199a812a50b14d8c
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Les frais sont remboursés en totalité si le contribuable a obtenu la décharge totale des impositions contestées. En cas de décharge partielle, les frais proportionnels au montant des impôts garantis sont remboursés au prorata du dégrèvement ; les frais fixes demeurent à la charge du contribuable.
Livre des procédures fiscales
R*208-5
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316399
1990-01-01 00:00:00
03fb8b94ef59113a4a67d92ce0cf5599772dbc1fd9c5b8dfa8ef4ceb8197e9c2
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0.024056920781731606, -0.0012610103003680706 ]
Les contestations relatives à l'application des dispositions des articles R. 208-2 à R. 208-5 sont jugées selon les règles applicables aux litiges relatifs au recouvrement des impôts considérés.
Livre des procédures fiscales
R*208-6
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316401
1990-01-01 00:00:00
c01d5130b4575459a40a6a5dd6bfd7994be232c66f2884cc6f366b221150f413
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-0.02077208086848259, 0.002269521588459611, 0.02149324305355549, 0.00925435870885849 ]
Les réclamations mentionnées à l'article L. 208 A doivent être présentées à l'administration dans le délai prévu à l'article R. * 196-1 . Elles doivent répondre aux exigences de l'article R. * 197-3 et être assorties des renseignements propres à établir que les conditions prévues au 2 de l'article 119 quater du code général des impôts sont remplies. L'administration statue sur les réclamations dans le délai d'un an à compter de leur réception ou, le cas échéant, de la réception des renseignements manquants qu'elle doit lui demander dans les six mois suivant la réception de la réclamation. A défaut de décision dans le délai d'un an, le contribuable peut saisir le tribunal administratif.
Livre des procédures fiscales
R*208 A-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316390
2005-01-01 00:00:00
fb4cf4f31bf824dc58ddd5f2e55e28486c1124c9599e8c0ae99155cc65d4b500
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-0.03064223751425743, 0.009677855297923088, -0.007707932963967323, 0.06137843430042267 ]
Les dégrèvements contentieux entraînent les dégrèvements correspondants des taxes établies d'après les mêmes bases, au profit de l'Etat, des départements, des communes ou de divers organismes. Toutefois, les décisions d'exonération permanente ou temporaire de la taxe foncière sur les propriétés bâties ou sur les propriétés non bâties n'entraînent le dégrèvement correspondant des taxes perçues au profit des départements et des communes en rémunération des services rendus que si les dispositions législatives ou réglementaires concernant ces taxes le prévoient expressément.
Livre des procédures fiscales
R*210-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316405
1994-09-02 00:00:00
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-0.043074287474155426, -0.030743304640054703, 0.011356879025697708, -0.06972602754831314 ]
La direction générale des finances publiques ou la direction générale des douanes et droits indirects selon le cas, peut prononcer d'office le dégrèvement ou la restitution d'impositions qui n'étaient pas dues, jusqu'au 31 décembre de la quatrième année suivant celle au cours de laquelle le délai de réclamation a pris fin, ou, en cas d'instance devant les tribunaux, celle au cours de laquelle la décision intervenue a été notifiée. La direction générale des finances publiques peut prononcer dans le délai de trente ans les dégrèvements d'office prévus au III de l'article 1414 et à l'article 1601 du code général des impôts relatifs à la taxe d'habitation et à la taxe pour frais de chambres de métiers et de l'artisanat.
Livre des procédures fiscales
R*211-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049635648
2024-06-02 00:00:00
200ab6c2ee5d1f7de1e01ef24d535dce441135608f48b8070916c7f9ba754e10
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Les propositions de dégrèvements d'office et de restitutions prévues à l'article R. 211-1 peuvent être faites par les agents de la direction générale des finances publiques ou de la direction générale des douanes et droits indirects. Ces propositions sont portées sur des états adressés, selon le cas, au directeur départemental ou, le cas échéant, régional des finances publiques ou au directeur interrégional des douanes et droits indirects ou, en Guadeloupe, en Guyane, à La Réunion et à Mayotte, au directeur régional des douanes et droits indirects pour la suite à donner. Les agents appartenant au corps des géomètres-cadastreurs des finances publiques sont également admis, dans les conditions fixées par le directeur général des finances publiques, à proposer d'office, en matière de taxe foncière, le dégrèvement des droits formant surtaxe. Sauf s'il s'agit du dégrèvement d'office prévu au III de l'article 1414 du code général des impôts, les propositions de dégrèvements sont communiquées par l'administration au maire ou à la commission communale des impôts directs conformément à l'article R. 198-3 .
Livre des procédures fiscales
R*211-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049635636
2024-06-02 00:00:00
100dd3c6350414d122f1359f54c8b5cd0e89c84e64292f3738583477426f77c3
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Les procès-verbaux constatant les infractions aux lois et règlements relatifs aux obligations des façonniers, aux transports des animaux vivants de boucherie et de charcuterie peuvent être établis par les agents des douanes, les agents de la direction générale de la concurrence et de la consommation, les agents habilités à constater les infractions en matière de police de la circulation et du roulage et en matière de coordination des transports.
Livre des procédures fiscales
R*213-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316692
1987-12-31 00:00:00
dd34f998d58dc83fc8140ca012c4160ca41a86cc520fee01e5f14b5f222a64ba
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Les procès-verbaux prévus à l'article L. 213 sont établis par les agents de la direction générale des finances publiques et par ceux de la direction générale des douanes et droits indirects en ce qui concerne, pour ces derniers, les contributions indirectes, droits, taxes, redevances et impositions obéissant aux mêmes règles.
Livre des procédures fiscales
R213-4
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038623837
2019-06-08 00:00:00
cd709d0ca42e2139d6e7737f3e8f08f7400a79a18120cade5e1ac537568aa5ff
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Les agents mentionnés à l'article L. 214 sont les agents de la direction générale des douanes et droits indirects et ceux de la direction générale des finances publiques qui contrôlent les obligations résultant du III de l'article 298 bis du code général des impôts et appliquent l'article 290 quater du même code.
Livre des procédures fiscales
R214-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025625248
2012-04-01 00:00:00
147eb01dd2bc9c683d74dc73f68ce0c4dc1f988aa978382f1467bbae7c19df69
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Les procès-verbaux doivent indiquer de manière précise la nature de chaque infraction constatée. Ils doivent mentionner : a) Les noms et qualités des agents qui ont participé à la constatation des infractions ainsi que les nom et qualité du fonctionnaire chargé des poursuites ; b) Le lieu, la date et l'heure auxquels ils ont été rédigés et achevés.
Livre des procédures fiscales
R*226-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316412
1982-01-01 00:00:00
3f74f3c1a536781a9e66c2e12d1ee6bd0c53fad785d0684632a629b2ebc63ca9
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Lorsque la constatation de l'infraction est suivie de la saisie d'objets ou marchandises, le procès-verbal doit préciser : a) La date de la saisie et de la déclaration qui en a été faite à la personne en infraction ; b) La description des objets ou marchandises, leur quantité et leur valeur ; b bis ) La présence de la personne en infraction à la rédaction du procès-verbal ou la sommation qui lui a été faite d'y assister ; c) Le nom, la qualité et l'adresse du gardien des objets ou marchandises saisis et son engagement de présenter à la première demande de l'administration ces objets ou marchandises à l'endroit où ils sont conservés ; d) L'engagement pris par la personne en infraction de présenter les objets ou marchandises saisis ou d'en payer la valeur à toute demande qui pourrait lui être faite si la mainlevée de la saisie a été donnée et que le prix des objets ou marchandises saisis n'a pas été versé ; e) La saisie des moyens de transports si elle a été pratiquée en garantie de l'amende encourue.
Livre des procédures fiscales
R*226-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316694
1984-07-24 00:00:00
3f05b0485099d4e18346b4247dd2070079d375f8e2166ab81679689bfe636fca
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-0.02675890363752842, -0.017447249963879585, 0.012705016881227493 ]
Dans le cas où la saisie est motivée par l'établissement ou l'usage d'un document altéré ou constituant un faux, le procès-verbal indique le genre de faux, les altérations et notamment les surcharges. Ce document, signé par les agents, est joint au procès-verbal qui mentionne l'invitation qui a dû être faite à la personne en infraction de le signer également et la réponse qu'elle a faite à cette invitation.
Livre des procédures fiscales
R*226-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316413
1982-01-01 00:00:00
2eb3ea3e9db2246dba530a23198f8f160c87affa26ff818e91f5367fb41a7a2b
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I.-Pour l'application du premier alinéa du II de l'article L. 228, la commission des infractions fiscales est saisie par le ministre chargé du budget ou, sur délégation, selon le cas : 1° Par le directeur général ou le directeur général adjoint des finances publiques, ainsi que par les chefs de service, les sous-directeurs, les chefs de bureau de l'administration centrale ou les directeurs ou directeurs adjoints des services à compétence nationale ou des directions spécialisées de contrôle fiscal de la direction générale des finances publiques désignés par arrêté du ministre chargé du budget ; 2° Par le directeur général des douanes et droits indirects ou son adjoint ainsi que par le sous-directeur de l'administration centrale en charge des affaires juridiques et de la lutte contre la fraude. Le changement de ministre ne met pas fin à cette délégation, sauf si le ministre en décide autrement par arrêté publié au Journal officiel de la République française. II.-Pour l'application du dernier alinéa du II de l'article L. 228, la commission des infractions fiscales est saisie, selon le cas : 1° Par le directeur général ou le directeur général adjoint des finances publiques, ainsi que par les chefs de service, les sous-directeurs, les chefs de bureau de l'administration centrale ou les directeurs ou directeurs adjoints des services à compétence nationale ou des directions spécialisées de contrôle fiscal de la direction générale des finances publiques désignés par arrêté du ministre chargé du budget, lorsque cette commission est chargée de donner un avis sur l'application des sanctions prévues aux articles 1729 A bis ou 1740 D du code général des impôts ; 2° Par le directeur général des douanes et droits indirects ou son adjoint, lorsque cette commission est chargée de donner un avis sur l'application de la sanction prévue à l'article 1729 A bis du code général des impôts. III.-L'autorité qui saisit la commission en application des I ou II lui adresse le dossier de l'affaire accompagné de ses propositions.
Livre des procédures fiscales
R*228-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042906511
2020-12-31 00:00:00
d129e078a825751efd5828d636020b85e8654e1c4efd8b01d509ceaa354ac7ec
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I.-Lorsque la commission est saisie en application du II de l'article L. 228 , son secrétariat en informe le contribuable ou l'opérateur de plateforme par lettre recommandée avec avis de réception ou par tout autre moyen permettant de rapporter la preuve de la date de réception. II.-Pour l'application du I, le secrétariat de la commission communique au contribuable ou à l'opérateur de plateforme une copie de sa saisine. Il l'invite en même temps à lui faire parvenir, dans un délai de trente jours, les informations qu'il estimerait nécessaires. III.-Le contribuable ou l'opérateur de plateforme n'est pas admis à présenter des observations orales par lui-même ni par mandataire.
Livre des procédures fiscales
R*228-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042906504
2020-12-31 00:00:00
e17c5107e954476597100862663ecf9daabbd5a0f7b8e429293f010e36b0bc0f
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Le président de la commission peut communiquer ces informations à l'autorité qui l'a saisie. Il peut aussi recueillir auprès de celle-ci tout renseignement complémentaire nécessaire à l'instruction du dossier.
Livre des procédures fiscales
R*228-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038623920
2019-06-09 00:00:00
507b9a3aef73bf9269b93cf6b745d7329f975bff471b2d28e2ae783ad5a0bff0
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Les dossiers sont répartis par le président entre les différentes sections. L'avis rendu par la section saisie constitue l'avis de la commission, sauf lorsque le président de la commission ou, en cas d'absence ou d'empêchement, son suppléant, soumet une affaire, pour un nouvel examen, à la commission siégeant en formation plénière, dont l'avis se substitue à celui rendu par la section. Le président peut soumettre une affaire à la commission siégeant en formation plénière. Chaque section peut renvoyer une affaire à la formation plénière. La commission ne peut délibérer que si seize au moins de ses membres, titulaires ou suppléants, sont présents. Une section ne peut délibérer que si quatre au moins de ses membres, titulaires ou suppléants, sont présents. Les sections et la commission se prononcent à la majorité des voix. En cas de partage égal des voix, le président a voix prépondérante.
Livre des procédures fiscales
R*228-4
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000029983039
2015-01-01 00:00:00
6d5a111f52ef400b4d147b0316a7abd592ea1dc09ce37f91aac4dbbca2c4ab25
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Les séances de la commission et des sections ne sont pas publiques. La commission et les sections délibèrent en dehors de la présence de l'autorité qui l'a saisie et, selon le cas, du contribuable ou de l'opérateur de plateforme.
Livre des procédures fiscales
R*228-5
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042906501
2020-12-31 00:00:00
f1d1a506bdd771ecfa35068ebdb9fe67e682831824fb3d8d4fe7929a2a52c56b
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Le président ou, en cas d'absence ou d'empêchement, son suppléant notifie l'avis de la commission à l'autorité qui l'a saisie. Lorsque la commission est saisie en application du premier alinéa du II de l'article L. 228 , son avis n'est pas motivé. Le sens de cet avis est porté à la connaissance du contribuable par le secrétariat de la commission si cet avis est défavorable à l'engagement de poursuites ou, dans le cas contraire, par l'administration lors du dépôt de la plainte. Lorsque la commission, saisie en application du dernier alinéa du II de l'article L. 228, émet un avis favorable à la publication des sanctions, la durée de cette publication est fixée par l'une des autorités mentionnées au II de l'article R. * 228-1 . L'avis de la commission est porté à la connaissance, selon le cas, du contribuable ou de l'opérateur de plateforme par le secrétariat de la commission si cet avis est défavorable à la publication ou, dans le cas contraire, par l'administration lors de la notification de la décision.
Livre des procédures fiscales
R*228-6
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042906495
2020-12-31 00:00:00
dcc5be70ec8efaa181b7d3e25c5a35c90315cece7e49253357da65c15ed488ae
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La direction générale des douanes et droits indirects exerce les compétences prévues à l'article L. 235. La direction générale des finances publiques exerce également ces compétences dans le cadre du contrôle des obligations résultant du III de l'article 298 bis du code général des impôts et de l'application de l'article 290 quater du même code.
Livre des procédures fiscales
R235-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025625242
2012-04-01 00:00:00
fbbde20f05fb47c96a09dc0494c14a558cd6d8977f6a9321fe18e24c8d7e05bc
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-0.032451946288347244, -0.0042071882635355, 0.06523719429969788 ]
La direction générale des douanes et droits indirects exerce les compétences prévues à l'article L. 236 . La direction générale des finances publiques exerce également ces compétences dans le cadre du contrôle des obligations résultant du III de l'article 298 bis du code général des impôts et de l'application de l'article 290 quater du même code.
Livre des procédures fiscales
R236-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025625236
2012-04-01 00:00:00
8f8280bfaad2e5de465c241f06a00c4fda3d771bea93afa546bbe9bc7f58ef49
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La direction générale des douanes et droits indirects est l'administration au nom de laquelle sont exercées les poursuites mentionnées à l'article L. 237 .
Livre des procédures fiscales
R237-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316425
1993-08-18 00:00:00
4cc6ec7c6603cf1f5458de161dd6141dd33a8e920d3d8c228107aabd0e758433
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-0.01973215863108635, -0.009028022177517414, 0.016341062262654305, 0.04796754568815231 ]
Les procès-verbaux mentionnés à l'article L. 238 sont ceux établis par la direction générale des douanes et droits indirects et la direction générale des finances publiques en ce qui concerne, pour cette dernière direction, le contrôle des obligations résultant du III de l'article 298 bis du code général des impôts et l'application de l'article 290 quater du même code.
Livre des procédures fiscales
R238-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025625230
2012-04-01 00:00:00
bd60e5e55623295a17576d7a9752098a9106e7fab293e56a35081f95884133ee
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Tout prélèvement préalable réalisé, en application de l'article L. 245 A , par les agents de l'administration des douanes et droits indirects comporte deux échantillons. Les deux échantillons sont, autant que possible, identiques.
Livre des procédures fiscales
R245 A-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047559509
2023-05-19 00:00:00
d47b1ccaade9bc933285208b392fa03834941c195f8b0564bd96b438f571fd21
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Le prélèvement est réalisé en la présence soit du propriétaire, s'il est connu, soit du détenteur de la marchandise ou d'un représentant de l'un d'eux ou, à défaut, d'un témoin requis par les agents de l'administration des douanes et droits indirects et n'appartenant pas à cette administration.
Livre des procédures fiscales
R245 A-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047559511
2023-05-19 00:00:00
d1776ca61d33701affadfbc85683a8a874e3bc67a4c49ccbef07812a722db171
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Les échantillons prélevés sont mis sous scellés et revêtus d'une étiquette d'identification portant les mentions suivantes : 1° Quand le prélèvement n'est pas effectué dans les locaux de l'administration, les nom, prénom ou raison sociale et adresse de la personne chez laquelle le prélèvement est réalisé ; 2° La dénomination exacte de la marchandise ayant fait l'objet du prélèvement ou celle qui paraît pouvoir lui être attribuée ; 3° Le numéro d'ordre de chaque échantillon ; 4° La date et l'heure du prélèvement ; 5° Les nom, prénom et qualité des agents de l'administration mentionnés à l'article R. 245 A-1 ayant réalisé le prélèvement ainsi que leur signature ; 6° Les nom, prénom, adresse et qualité de la personne mentionnée à l'article R. 245 A-2 ayant assisté au prélèvement, ainsi que sa signature ou la mention de son refus de signer.
Livre des procédures fiscales
R245 A-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047559513
2023-05-19 00:00:00
11175f639073565126e1d33313e4bd7e0d8e38db07bbf73f1e2ada72fa4de6b8
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Tout prélèvement préalable réalisé en application de l'article L. 245 A donne lieu à la rédaction d'un procès-verbal qui mentionne : 1° La date, l'heure et le lieu du prélèvement ; 2° Les nom, prénom et qualité des agents de l'administration ayant réalisé le prélèvement et établi le procès-verbal ; 3° Les nom, prénom, profession et adresse de la personne mentionnée à l'article R. 245 A-2 ayant assisté au prélèvement, ainsi que de la personne chez qui le prélèvement a été réalisé, si elle est différente. Lorsqu'il s'agit d'une personne morale, il y a lieu d'indiquer sa raison sociale, son adresse et le lieu d'établissement concerné s'il est distinct du principal établissement de ladite personne ; 4° Les nom, prénom et adresse du propriétaire de l'échantillon, s'il est connu ; 5° Un exposé succinct des circonstances dans lesquelles le prélèvement a été réalisé ; 6° L'identification exacte des échantillons ainsi que toute indication jugée utile pour établir l'authenticité des échantillons prélevés. La personne présente lors du prélèvement peut faire insérer dans le procès-verbal toute déclaration qu'elle juge utile. Elle est invitée à le signer. En cas de refus de signature, mention en est portée audit procès-verbal. Une copie du procès-verbal lui est remise ainsi qu'au propriétaire de la marchandise, s'il est connu et s'il s'agit d'une personne différente de celle ayant assisté au prélèvement.
Livre des procédures fiscales
R245 A-4
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047559515
2023-05-19 00:00:00
6b80bae5c3142bd379db13332ca966ed8b5f87b476d8bf68b5aa920a9b676f4e
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Un échantillon est transmis au juge d'instruction ou au juge des libertés et de la détention. Le second est conservé par l'administration des douanes et droits indirects jusqu'au règlement définitif de l'affaire.
Livre des procédures fiscales
R245 A-5
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047559517
2023-05-19 00:00:00
5489c271a402eaf58189d924d4cb7ebd64bf6b54cc8a960bab15717f2974f1d6
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Les demandes prévues à l'article L. 247 tendant à obtenir à titre gracieux une remise, une modération ou une transaction, doivent être adressées au service territorial selon le cas, de la direction générale des finances publiques ou de la direction générale des douanes et droits indirects dont dépend le lieu de l'imposition. Elles doivent contenir les indications nécessaires pour identifier l'imposition et, le cas échéant, être accompagnées soit de l'avis d'imposition, d'une copie de cet avis ou d'un extrait de rôle, soit de l'avis de mise en recouvrement ou d'une copie de cet avis. Les dispositions de l'article R. 190-2 relatives à la transmission des réclamations sont applicables aux demandes gracieuses.
Livre des procédures fiscales
R*247-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025622500
2012-04-01 00:00:00
0f911843264ceb7975cff873df7dcadde5941b7741fa90bde499079b503334a9
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L'autorité compétente peut se prononcer sans instruction préalable sur les demandes des contribuables tendant à obtenir une modération, remise ou transaction qui, en l'état des procédures en cours à l'époque où elles sont formées, ne peuvent être favorablement accueillies. En matière d'impôts locaux, les demandes gracieuses sont soumises à l'avis du maire.
Livre des procédures fiscales
R247-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027479928
2013-07-01 00:00:00
d22c8a2c901a94e2698b0cd0ab844d1225eee71d38230322189ae365e5e920e9
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La proposition de transaction est notifiée par l'administration au contribuable par lettre recommandée avec avis de réception ; ce document mentionne le montant de l'impôt et celui des pénalités encourues ainsi que le montant des pénalités qui seront réclamées au contribuable s'il accepte la proposition. Le contribuable dispose d'un délai de trente jours à partir de la réception de la lettre pour présenter son acceptation ou son refus.
Livre des procédures fiscales
R*247-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316432
1982-01-01 00:00:00
8428a65fab2d425ce7ed3d0bbdecef3dafbdb4b5a9d70c9a199a995eadccc286
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Sauf en matière de contributions indirectes, la décision sur les demandes des contribuables tendant à obtenir une modération, remise ou transaction appartient : a) Au directeur départemental des finances publiques ou au directeur chargé d'un service à compétence nationale ou d'une direction spécialisée pour les affaires relatives à des impositions établies à l'initiative des agents placés sous son autorité, lorsque les sommes faisant l'objet de la demande n'excèdent pas 200 000 € par cote, année, exercice ou affaire, selon la nature des sommes en cause ; b) Au ministre chargé du budget, après avis du comité du contentieux fiscal, douanier et des changes, dans les autres cas.
Livre des procédures fiscales
R*247-4
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027479931
2013-07-01 00:00:00
cdd6d2b5788a0052d214a001f8de252c635c4e2ce869f16b664f9ada36b896c3
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En matière de contributions indirectes, la décision sur les demandes tendant à obtenir une transaction, remise ou modération appartient : a) Au directeur départemental des finances publiques, pour les matières qui relèvent de sa compétence, lorsque les droits ou la valeur qui servent de base au calcul des pénalités ou, en l'absence d'une telle base, le montant des amendes n'excèdent pas 200 000 € et qu'en outre le montant des droits effectivement fraudés ne dépasse pas le quart de ce chiffre ; b) Selon le cas, au directeur interrégional des douanes et droits indirects ou, en Guadeloupe, en Guyane, à La Réunion et à Mayotte, au directeur régional des douanes et droits indirects ou au directeur d'un service à compétence nationale, pour les matières qui relèvent de sa compétence, lorsque les droits ou la valeur qui servent de base au calcul des pénalités ou, en l'absence d'une telle base, le montant des amendes n'excèdent pas 250 000 € et qu'en outre le montant des droits effectivement fraudés ne dépasse pas 100 000 € ; c) Au ministre chargé du budget après avis du comité du contentieux fiscal, douanier et des changes, dans les autres cas. Lorsqu'une action judiciaire est mise en mouvement comme il est prévu à l'article L. 249 , le comité du contentieux fiscal, douanier et des changes n'est pas saisi.
Livre des procédures fiscales
R*247-5
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000041531189
2020-02-01 00:00:00
ff554ee8ef5f78cd0bf1b314dbb8b6f53a9859a8ea736719ee6700323d911588
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-0.018014326691627502, -0.01668928563594818, -0.01691245660185814, 0.08319950848817825 ]
En matière d'amendes prévues à l'article 1788 A du code général des impôts prononcées par les agents des douanes et droits indirects, la décision sur les demandes tendant à obtenir une remise, modération ou transaction appartient : a) Au directeur interrégional des douanes et droits indirects ou, en Guadeloupe, en Guyane, à La Réunion et à Mayotte, au directeur régional des douanes et droits indirects, lorsque le montant des amendes n'excède pas 150 000 € ; b) Au ministre de l'économie, des finances et de l'industrie, après avis du comité du contentieux fiscal, douanier et des changes, dans les autres cas.
Livre des procédures fiscales
R*247-5 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000032881570
2016-07-10 00:00:00
116571f6f61e92c1e986aa4e082c2117b3acb21f52972806e7ea3e7e20d58924
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Les remises et transactions à titre gracieux relatives à la taxe mentionnée à l'article L. 255 A s'effectuent dans les conditions prévues aux articles 120 et 121 du décret n° 2012-1246 du 7 novembre 2012 relatif à la gestion budgétaire et comptable publique.
Livre des procédures fiscales
R*247-6
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047211830
2023-02-23 00:00:00
bbcef63f17e9bc5179c5b0eedc28f0c95b403195721575c8715ed5c4701ad424
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La décision du directeur départemental des finances publiques, du directeur interrégional des douanes et droits indirects ou, en Guadeloupe, en Guyane, à La Réunion et à Mayotte, du directeur régional des douanes et droits indirects, ou du directeur chargé d'une direction spécialisée des finances publiques ou d'un service à compétence nationale, selon le cas, peut être soumise au ministre chargé du budget. La décision du ministre chargé du budget peut faire l'objet de recours devant la même autorité, mais seulement si des faits nouveaux sont invoqués.
Livre des procédures fiscales
R247-7
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000032881559
2016-07-10 00:00:00
502b3df8d6162837875acffeef800e49a5f9df6bcc549c0b0d6ed0a41173b7cd
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Pour obtenir la dispense du paiement d'impositions dues par d'autres personnes et mises à leur charge, les personnes ainsi mises en cause doivent, en ce qui concerne les impôts recouvrés par les comptables de la direction générale des finances publiques, adresser une demande au directeur dont dépend le comptable chargé du recouvrement. La décision appartient : a) Au directeur, dans la limite de 305 000 € par cote, année, exercice ou affaire, selon la nature des impôts ; b) Au ministre chargé du budget, dans les autres cas.
Livre des procédures fiscales
R247-10
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027479942
2013-07-01 00:00:00
678708ae3232449fc9c787436cc0d60bb4f62e12ea3794e6df312d36d4c99365
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-0.0005793212330900133, -0.05698901787400246, 0.07835151255130768 ]
Pour obtenir la dispense du paiement d'impositions dues par d'autres personnes et mises à leur charge, les personnes ainsi mises en cause doivent, en ce qui concerne les impôts recouvrés par les comptables de la direction générale des douanes et droits indirects, adresser une demande au directeur dont dépend le comptable chargé du recouvrement. La décision appartient : a) Au directeur, lorsque les sommes faisant l'objet de la demande n'excèdent pas 305 000 € par affaire ; b) Au ministre chargé du budget, dans les autres cas.
Livre des procédures fiscales
R247-11
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027479944
2013-07-01 00:00:00
838b60ce1e3e4b8078111326b8560a738d0abe521d61124e5e06834f6d3c1eaf
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Le comité du contentieux fiscal, douanier et des changes intervenant dans les cas fixés par le b de l'article R 247-4 est saisi par le ministre chargé du budget. Il en est de même lorsque le comité susmentionné intervient dans les cas fixés par le c de l'article R 247-5 et le b de l'article R 247-5 C . Il invite le contribuable, par lettre recommandée avec avis de réception, à produire, dans un délai de trente jours, les observations écrites que celui-ci juge utile de présenter à l'appui de sa demande de transaction ou de remise, ou à présenter des observations orales à la séance où il sera convié. Il l'avertit également qu'il peut se faire assister ou représenter par un conseil ou représentant de son choix, tenu pour les faits de l'espèce au respect du secret professionnel.
Livre des procédures fiscales
R*247-12
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022006300
2010-03-22 00:00:00
7f092021c29b834be74626ec712b99b590ec073ec195e6e01a1b6bf609c6a8a9
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Le secrétariat du comité informe le contribuable, par lettre recommandée avec avis de réception, de la date à laquelle l'affaire sera examinée par le comité, quinze jours au moins avant cette date.
Livre des procédures fiscales
R*247-13
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316451
1982-01-01 00:00:00
bdddb70dd50954b8a220b5fec3834c96cd7a08cfcf8daa3277e13198c097f5f2
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Le président peut inviter l'autorité qui a saisi le comité, ou son représentant, à présenter, pour chaque affaire, des observations complémentaires. Il détermine les modalités selon lesquelles ces observations sont présentées. Si le contribuable ou son représentant a manifesté sa volonté de présenter des observations orales, le président doit inviter l'autorité qui a saisi le comité, ou son représentant, à présenter, si elle le souhaite, des observations orales.
Livre des procédures fiscales
R*247-14
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316452
1982-01-01 00:00:00
2f5fc4a2513a8c5c60771a272e42663d86c6ee19b468da84628144535c3015ce
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Les séances du comité et des sections ne sont pas publiques. Le comité et ses sections délibèrent en dehors de la présence de l'autorité qui l'a saisi et du contribuable.
Livre des procédures fiscales
R*247-15
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316453
1984-07-24 00:00:00
f2bb5d9ec5d394492f06170b2150dbedaf5775d598043424444e71867c423235
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L'avis du comité doit être adressé par le président à l'autorité qui l'a saisi. La décision qui est notifiée au contribuable comporte l'indication qu'elle a été prise après avis du comité.
Livre des procédures fiscales
R*247-16
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316454
1984-07-24 00:00:00
abd55aab054efc5fc636a32ffe5b535b6a46534b89598837ad591ade870f92a7
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La saisine de la commission de surendettement mentionnée à l'article L. 712-4 du code de la consommation par des tiers tenus au paiement de l'impôt vaut demande de dispense de paiement au sens de l'article R. 247-10 dès lors que cette saisine satisfait aux conditions prévues aux articles R. 721-1 à R. 721-4 et à l'article R. 761-1 du code de la consommation.
Livre des procédures fiscales
R*247-18
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000034719528
2017-05-05 00:00:00
a2cc21b10c80fe3321f64460d2a1f394a64ed2c454123e5e85212bd77879fefa
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La saisine de la commission de surendettement mentionnée à l'article L. 712-4 du code de la consommation vaut demande de remise gracieuse d'impôts directs dès lors que cette saisine satisfait aux conditions prévues aux articles R. 721-1 à R. 721-4 et à l'article R. 761-1 du même code.
Livre des procédures fiscales
R*247 A-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000034719541
2017-05-05 00:00:00
da528599dad66d47abb8a246f7c00a287ed4c7f5d8a1cf9ea2ff6cb420d7721a
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La mesure administrative mentionnée à l'article L. 251 D est : 1° La proposition de rectification ; 2° Ou la notification des bases ou éléments d'imposition d'office ; 3° Ou le prélèvement en cas de retenue à la source.
Livre des procédures fiscales
R251 D-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038672253
2019-07-01 00:00:00
b77635a8941c5e7f11ed794da3576a25be49c7f41fb90c0970147df70e013713
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Pour être recevable, la demande d'ouverture prévue à l'article L. 251 D doit être rédigée en langue française et comporter les éléments suivants : 1° Le nom, l'adresse, le numéro d'identification fiscale et toute autre information nécessaire à l'identification du contribuable ayant introduit la demande et de toute autre personne intéressée ; 2° L'identification des impôts et des années d'imposition ou des exercices concernés ; 3° L'exposé des faits et circonstances à l'origine du différend ; 4° Une copie des documents émis par l'administration fiscale française et par l'Etat membre concerné ainsi que tout autre justificatif relatif au différend ; 5° L'exposé des raisons pour lesquelles le contribuable estime qu'il y a matière à différend ainsi que les dispositions nationales applicables et les dispositions de l'accord ou de la convention qui font l'objet du différend ; 6° Les éléments relatifs aux recours administratifs et aux actions en justice engagés par le contribuable portant sur le différend et la copie de toute décision de justice relative au différend ; 7° Les indications relatives à toute réclamation introduite par le contribuable dans le cadre d'une autre procédure amiable ou procédure de règlement des différends au sens de l'article L. 251 ZG et une déclaration par laquelle il reconnaît que l'engagement de la présente procédure met fin à la procédure précédemment engagée. Le contribuable joint à sa demande tout autre document qu'il juge nécessaire.
Livre des procédures fiscales
R251 D-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038672259
2019-07-01 00:00:00
128005a0d3105093ede13b41f8db529604cd2d1686cd478e7a23fc8cadff954f
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I.-Dans les deux mois de la réception de la demande, l'administration fiscale française adresse au contribuable un accusé de réception et en informe les administrations des autres Etats membres concernés. II.-L'administration fiscale française peut demander toute information complémentaire nécessaire à l'examen de la demande du contribuable dans un délai de trois mois à compter de la réception de la demande d'ouverture. Le contribuable répond à la demande de l'administration fiscale française dans un délai de trois mois à compter de la réception de cette demande d'informations complémentaires. Sous réserve de l'application de l'article R. 251 D-4, le contribuable adresse une copie de sa réponse aux autres administrations des Etats membres concernés.
Livre des procédures fiscales
R251 D-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038672264
2019-07-01 00:00:00
36a13614a1ff228f55f95ba873a8304cbbf5cdde24dca99f67ed11350761e53e
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I.-Lorsque le contribuable remplit les conditions prévues au dernier alinéa de l'article L. 251 D, l'administration fiscale française transmet aux administrations des autres Etats membres concernés toutes les communications du contribuable, dans un délai de deux mois à compter de la réception de chacune de ces communications, durant toute la procédure de règlement des différends. II.-Le contribuable est réputé avoir adressé ses communications à l'ensemble des administrations des autres Etats membres concernés à la date de la transmission, prévue au I, de ces informations par l'administration fiscale française.
Livre des procédures fiscales
R251 D-4
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038672269
2019-07-01 00:00:00
cb7e99191972de952b4b905a910743212d9214ac5f6f5405a3ab328dada20201
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Le contribuable peut retirer sa demande d'ouverture par notification écrite adressée à l'administration fiscale française. Cette notification entraîne la clôture immédiate de la procédure de règlement des différends. A réception de cette notification, l'administration fiscale française en informe sans délai les administrations des autres Etats membres concernés.
Livre des procédures fiscales
R251 D-5
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038672275
2019-07-01 00:00:00
50ee187ddd756054674ed3143c5a8d878cfa15f547192a15f24f68b2c74ad58f
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Lorsqu'un différend cesse d'exister, la procédure de règlement des différends est clôturée avec effet immédiat. L'administration fiscale française en informe sans délai le contribuable par une décision motivée.
Livre des procédures fiscales
R251 D-6
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038672279
2019-07-01 00:00:00
c73984ccfe8b99a353aaf077576dbc6c297baec98f9198f880e426299dc0dcff
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L'administration fiscale française peut demander au contribuable toute information complémentaire non fournie dans le cadre de la demande d'ouverture qu'elle estime utile à la résolution du différend.
Livre des procédures fiscales
R251 G-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038672285
2019-07-01 00:00:00
7de6836b843efe846c93e4b4f41e99fa5894c719d31f35eb331f650d83524158
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-0.020959535613656044, -0.003455530386418104, 0.008122376166284084, 0.06691192090511322 ]
Les éléments mentionnés au second alinéa du I de l'article L. 251 H sont transmis à l'administration fiscale française dans un délai de soixante jours à compter de la date de la notification de l'accord amiable au contribuable.
Livre des procédures fiscales
R251 H-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038672289
2019-07-01 00:00:00
077ba03dd8c14acd8bdb8c3c4c4f55f3f0e45aeee39aa5da3e1e9382d8895ae4
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La demande de constitution d'une commission consultative prévue à l'article L. 251 K est présentée par écrit dans un délai de cinquante jours à compter : 1° De la date de réception de la notification de la décision de rejet prévue au I de l'article L. 251 E ; 2° Ou de la date du prononcé de la décision prise par le juge à la suite du recours prévu à l'article L. 251 F ; 3° Ou de la date de la notification de la décision prévue à l'article L. 251 I.
Livre des procédures fiscales
R251 K-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038672310
2019-07-01 00:00:00
5dc566c63424eebb31d7434fd51d5764494ffcceacbf815ebb282e91003e731d
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Lorsque la commission consultative est constituée en application du 1° de l'article L. 251 K, elle notifie sa décision à l'administration fiscale française dans un délai de trente jours à compter de l'adoption de sa décision.
Livre des procédures fiscales
R251 K-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038672315
2019-07-01 00:00:00
eaad397b787f3f525b43efae3438a06bf16b18c261f11e1c404702e55e9f9514
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Lorsque l'administration fiscale française demande l'ouverture de la procédure amiable dans les conditions prévues au II de l'article L. 251 N, elle en informe sans délai la commission consultative, les autres administrations des Etats membres concernés et le contribuable.
Livre des procédures fiscales
R251 N-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038672319
2019-07-01 00:00:00
85551038722c5d8556ef67da4944185f696b2a57c13e2d91e26553e1566e7663
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I.-Afin d'établir la liste des personnalités indépendantes mentionnées au 3° de l'article L. 251 P, au moins trois personnalités indépendantes sont désignées par arrêté du ministre chargé du budget. Lorsqu'elle notifie à la Commission européenne les personnalités indépendantes désignées en application de l'alinéa précédent, l'administration fiscale française communique les informations complètes et actualisées sur le parcours universitaire et professionnel de ces personnes, leurs compétences, leur expertise et leurs éventuels conflits d'intérêts et précise laquelle de ces personnes peut être désignée comme président. L'administration fiscale française informe la Commission européenne de toute modification apportée à la liste française des personnalités indépendantes. II.-Lorsque la Commission européenne notifie une opposition, par un Etat membre, au maintien d'une personnalité indépendante désignée par l'administration fiscale française, cette dernière dispose d'un délai de six mois pour prendre sa décision de maintenir ou non cette personne sur la liste prévue au I et en informer la Commission européenne.
Livre des procédures fiscales
R251 P-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038672327
2019-07-01 00:00:00
c6ee8425209254c83b5146a804388090361821dadd9e2723c30bdbdebe3527b5
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Les règles de désignation des personnalités indépendantes mentionnées au 3° de l'article L. 251 P sont déterminées conjointement par l'administration fiscale française et celles des autres Etats membres concernés. En l'absence d'accord, il est procédé à la désignation de ces personnes par tirage au sort.
Livre des procédures fiscales
R251 P-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038672332
2019-07-01 00:00:00
fbcc8f73001a8af31b20da92961abf4b1210cab17cf9bd58cd3e2045e69a46bc
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La saisine prévue à l'article L. 251 R doit être effectuée dans les trente jours de l'expiration du délai prévu à l'article L. 251 L. Lorsque cette procédure est mise en œuvre, l'administration fiscale française en informe les autres Etats membres concernés.
Livre des procédures fiscales
R251 R-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038672337
2019-07-01 00:00:00
d445372a74b73f3a27dbd1ffb738d508fb03ddde38148c596bd0306300ebb71b
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Conformément au premier alinéa de l'article L. 251 T, l'administration fiscale française notifie au contribuable dans un délai de cent vingt jours les règles de fonctionnement de la commission arrêtées par les Etats membres concernés. Ces règles comportent les éléments suivants : 1° La date à laquelle l'avis sur le règlement du différend doit avoir été rendu ainsi que les modalités de remise de cet avis ; 2° Les dispositions législatives ou réglementaires, accord ou convention applicables ; 3° La description et les caractéristiques du différend ; 4° Le mandat sur lequel les administrations des Etats membres concernés s'accordent en ce qui concerne les questions juridiques et factuelles à régler ; 5° La forme de l'organe de règlement des différends ; 6° Le calendrier de la procédure de règlement des différends ; 7° Le nombre de membres, leurs noms, les détails quant à leurs compétences et leurs qualifications ainsi qu'une communication relative aux conflits d'intérêts les concernant ; 8° Les règles régissant la participation du ou des contribuables et des tiers à la procédure, les échanges de notes, d'informations et d'éléments de preuve, les frais, la méthode utilisée pour régler le différend et toute autre question procédurale ou organisationnelle que l'administration fiscale française estime nécessaire. Lorsqu'une commission consultative est constituée pour rendre un avis en vertu du 1° de l'article L. 251 K, seules les informations mentionnées aux 3°, 6°, 7° et 8° figurent dans les règles de fonctionnement.
Livre des procédures fiscales
R251 T-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038672415
2019-07-01 00:00:00
e46b0bdc8aa5fa1d30feeb33646e26959b3c3913778b9f7acdc8071ed5c86420
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I.-En l'absence d'accord entre l'administration fiscale française et les autres Etats membres concernés, les frais suivants sont répartis en parts égales entre les Etats : 1° Le défraiement des personnalités indépendantes pour un montant déterminé par l'administration fiscale française conformément aux dispositions du décret n° 2006-781 du 3 juillet 2006 fixant les conditions et les modalités de règlement des frais occasionnés par les déplacements temporaires des personnels civils de l'Etat ; 2° La rémunération des personnalités indépendantes, fixée par arrêté des ministres chargés du budget et de la fonction publique dans la limite de 1 000 euros par personne et par jour de réunion de la commission consultative. II.-En cas d'accord de toutes les administrations des Etats membres concernés, les frais mentionnés aux 1° et 2° du I sont à la charge du contribuable lorsque : 1° Le contribuable a présenté une notification de retrait de demande d'ouverture en application de l'article R. 251 D-5 ; 2° Ou lorsque le contribuable a saisi la commission consultative en application du 1° de l'article L. 251 K et que cette dernière a décidé que les administrations compétentes ont rejeté à bon droit la demande d'ouverture du contribuable.
Livre des procédures fiscales
R251 T-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042146801
2020-07-25 00:00:00
096b519e9137c4831bc68daf1ce14c01b2a01c844752e1c1b47f9e07cc9815d1
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La commission prévue à l'article L. 251 K rend son avis par écrit.
Livre des procédures fiscales
R251 Y-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038672461
2019-07-01 00:00:00
333d0c313187623314a13fe1883780fb672030538a81ddad61041ac30b11c0b1
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I.-Le résumé à publier prévu à l'article L. 251 ZF comprend la description des faits, la date de la décision définitive mentionnée à l'article L. 251 ZB, les périodes imposables concernées, la base juridique, le secteur d'activité et une brève description de la décision définitive. Le résumé comprend également une description de la méthode d'arbitrage utilisée. II.-Avant la transmission du résumé à la Commission européenne pour publication, l'administration fiscale française le transmet au contribuable qui, dans un délai de soixante jours au plus tard, peut demander à l'administration fiscale française de ne pas publier une information relative à un secret commercial, industriel ou professionnel ou à un procédé commercial ou qui est contraire à l'ordre public.
Livre des procédures fiscales
R251 ZF-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038672497
2019-07-01 00:00:00
01223b6ea59442335dc74567b216f6d6aa275612e00bdc13e612b536084ac4ca
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Sans préjudice des dispositions de l'article R. * 247-6, sont applicables à la taxe mentionnée à l'article L. 255 A les articles 112 à 119 , 122 et 124 du décret n° 2012-1246 du 7 novembre 2012 relatif à la gestion budgétaire et comptable publique.
Livre des procédures fiscales
R*255 A-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047209304
2023-02-23 00:00:00
d7ef82821a7b00f29ca495fc9c65a575245722a94f5caeda29cc4beeff537800
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L'avis de mise en recouvrement prévu à l'article L. 256 indique pour chaque impôt ou taxe le montant global des droits, des pénalités et des intérêts de retard qui font l'objet de cet avis. L'avis de mise en recouvrement mentionne également que d'autres intérêts de retard pourront être liquidés après le paiement intégral des droits. Lorsque l'avis de mise en recouvrement est consécutif à une procédure de rectification, il fait référence à la proposition prévue à l'article L. 57 ou à la notification prévue à l'article L. 76 et, le cas échéant, au document adressé au contribuable l'informant d'une modification des droits, taxes et pénalités résultant des rectifications. Lorsqu'en application des dispositions de l'article 223 A du code général des impôts ou de l'article 223 A bis du même code la société mère d'un groupe ou l'établissement public industriel et commercial qui s'est constitué seul redevable de l'impôt sur les sociétés dû sur l'ensemble des résultats d'un groupe est amené à supporter les droits et pénalités résultant d'une procédure de rectification suivie à l'égard d'un ou de plusieurs membres du groupe, l'administration adresse à cette société mère ou à cet établissement public, préalablement à la notification de l'avis de mise en recouvrement correspondant, un document l'informant du montant global par impôt des droits, des pénalités et des intérêts de retard dont elle ou il est redevable. L'avis de mise en recouvrement, qui peut être alors émis sans délai, fait référence à ce document. Les dispositions de l'alinéa précédent sont applicables au redevable du groupe mentionné à l'article 1693 ter du code général des impôts , lorsqu'il est amené à supporter les droits et pénalités résultant d'une procédure de rectification suivie à l'égard d'un ou plusieurs membres du groupe. L'avis de mise en recouvrement, dans le cas mentionné au deuxième alinéa de l'article L. 256, indique seulement le montant de la somme indûment versée et la date de son versement.
Livre des procédures fiscales
R*256-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030974810
2015-08-06 00:00:00
a1877e63d079bafdcfa09a37e92bf12fa492a38ce18aeb60149fb00403d9cacf
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Lorsque le comptable poursuit le recouvrement d'une créance à l'égard de débiteurs tenus conjointement ou solidairement au paiement de celle-ci, il notifie préalablement à chacun d'eux un avis de mise en recouvrement à moins qu'ils n'aient la qualité de représentant ou d'ayant cause du contribuable, telle que mentionnée à l'article 1682 du code général des impôts .
Livre des procédures fiscales
R*256-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000024679204
2011-10-01 00:00:00
fd2c07cc968a4a2624c4dc6c72ccd55946ae25ce1994605b1f1d62b3ed9dda9d
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L'avis de mise en recouvrement est rédigé en double exemplaire : a) Le premier, dit " original ", est déposé au service compétent de la direction générale des finances publiques ou à la recette des douanes et droits indirects chargé du recouvrement ; b) Le second, dit " ampliation ", est destiné à être notifié au redevable ou à son fondé de pouvoir.
Livre des procédures fiscales
R*256-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000024679207
2011-10-01 00:00:00
8d0286cf8ec1ce04f4ab106f6250a3171b32b606d46018b7d94cde1699c781e6
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La notification de l'avis de mise en recouvrement comporte l'envoi au redevable, soit au lieu de son domicile, de sa résidence ou de son siège, soit à l'adresse qu'il a lui-même fait connaître au service compétent de la direction générale des finances publiques ou au service des douanes et droits indirects compétent, de l'" ampliation " prévue à l'article R. * 256-3. Au cas où la lettre recommandée ne pourrait, pour quelque cause que ce soit, être remise au redevable destinataire ou à son fondé de pouvoir, il doit être demandé à la Poste de renvoyer au service compétent de la direction générale des finances publiques ou au service des douanes et droits indirects expéditeur, le pli non distribué annoté : a) D'une part, de la date de sa première présentation à l'adresse indiquée à la souscription ou, s'il y a lieu, à la nouvelle adresse connue de La Poste ; b) D'autre part, du motif de sa non-délivrance. Dans cette éventualité, l'" ampliation " renvoyée reste déposée au service compétent de la direction générale des finances publiques ou à la recette des douanes et droits indirects chargé du recouvrement où il peut en être délivré copie, à tout moment et sans frais, au redevable lui-même ou à son fondé de pouvoir. La notification de l'avis de mise en recouvrement peut également être effectuée par le ministère d'un huissier. Elle est alors soumise aux règles de signification des actes d'huissier.
Livre des procédures fiscales
R*256-6
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000024679209
2011-10-01 00:00:00
e9bf7b9d3c8b890345f23acfdafad843686814123d32621b178467c805dd5359
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L'avis de mise en recouvrement est réputé avoir été notifié : a) Dans le cas où l'" ampliation " a été effectivement remise par les services postaux au redevable ou à son fondé de pouvoir, le jour même de cette remise ; b) Lorsque la lettre recommandée n'a pu être distribuée du fait du redevable, le jour où en a été faite la première présentation.
Livre des procédures fiscales
R*256-7
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316497
2006-08-31 00:00:00
bc2759fddaf6448000f500f47f49d4cbc19c81d3cfde9afc33d81841174a8956
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Le comptable mentionné aux premier, deuxième et troisième alinéas de l'article L. 256 est le comptable de la direction générale des finances publiques. Le comptable public compétent pour établir l'avis de mise en recouvrement est soit celui du lieu de déclaration ou d'imposition du redevable, soit, dans le cas où ce lieu a été ou aurait dû être modifié, celui compétent à l'issue de ce changement, même si les sommes dues se rapportent à la période antérieure à ce changement. Le comptable chargé d'un pôle de recouvrement spécialisé est compétent, le cas échéant, pour établir, émettre et rendre exécutoire l'avis de mise en recouvrement des créances qu'il a prises en charge ou dont la responsabilité lui est transférée par un autre comptable. Les avis de mise en recouvrement résultant de l'engagement par la direction nationale des vérifications de situations fiscales d'une procédure de rectification ou d'une procédure d'imposition d'office ou du traitement d'actes ou de déclarations liés à la détention d'avoirs à l'étranger sont établis, émis et rendus exécutoires par le comptable chargé du pôle de recouvrement spécialisé DNVSF (Paris). Par dérogation aux dispositions du deuxième alinéa, l'établissement d'un avis de mise en recouvrement des droits et pénalités dus à raison d'une déclaration ou d'un acte déposé ou qui aurait dû être déposé au titre de la publicité foncière et de l'enregistrement peut être confié, par arrêté du ministre chargé du budget, à un comptable public différent de celui mentionné au même alinéa. Le comptable public de la direction générale des finances publiques compétent pour établir l'avis de mise en recouvrement mentionné au 2° du B et 1° du F du IV de l'article 130 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 est le comptable du service des impôts des entreprises du lieu du siège social ou du domicile du redevable ou, le cas échéant, le comptable de la direction des grandes entreprises de la direction générale des finances publiques pour les personnes physiques ou morales ou groupements de personnes mentionnés à l'article 344-0 A de l'annexe III au code général des impôts. Ces dispositions ne s'appliquent pas aux impositions mentionnées au 2° du A du IV de l'article 130 précité. Nonobstant les dispositions du précédent alinéa, en présence de redevables solidaires mentionnés dans le jugement prévu au F du IV de l'article 130 de la loi n° 2021-1900 mentionné au précédent alinéa, la compétence est attribuée à l'un quelconque des comptables dans le ressort duquel un des redevables tenus solidairement au paiement de la même créance a son siège social ou son domicile. Par dérogation aux deux premiers alinéas, le comptable de la direction générale des finances publiques et le comptable de la direction générale des douanes et droits indirects sont compétents pour établir l'avis de mise en recouvrement en vue de la prise en charge et du recouvrement des accises mentionnées aux articles L. 313-1 et L. 314-1 du code des impositions sur les biens et services, du droit de licence prévu à l'article 568 du code général des impôts, de la taxe prévue à l'article 1613 bis du même code, de la cotisation prévue à l'article L. 245-7 du code de la sécurité sociale et de la cotisation mentionnée au a de l'article 2 du décret n° 63-1104 du 30 octobre 1963 relatif au régime d'allocations viagères des gérants de débits de tabac, dans les conditions prévues par arrêté du ministre en charge du budget. Pour l'application du précédent alinéa, le comptable de la direction générale des finances publiques compétent est le comptable du service des impôts des entreprises du lieu dont relève le siège social ou le principal établissement ou celui du lieu du domicile du redevable, ou le cas échéant, le comptable de la direction des grandes entreprises de la direction générale des finances publiques pour les personnes ou groupements de personnes mentionnés à l'article 344-0 A de l'annexe III au code général des impôts.
Livre des procédures fiscales
R256-8
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000048725383
2024-01-01 00:00:00
513f389606875ead90095a7ea433dec1043d1f7836946dccd058a4f464343ce1
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La mise en demeure de payer prévue à l'article L. 257 indique les références du ou des titres exécutoires dont elle procède ainsi que le montant des sommes restant dues.
Livre des procédures fiscales
R*257-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044102038
2022-01-01 00:00:00
6c7b20fade4d8d736b3146b96c04ab7cabf4afd8f92a628c79a5662dff281fb2
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-0.023632340133190155, -0.041231609880924225, -0.004106894601136446, 0.011735537089407444 ]
Pour l'application du 1 de l'article L. 257-0 B , constituent une même catégorie d'impositions : a) L'impôt sur le revenu, l'acompte prévu à l'article 1663 C du code général des impôts, les prélèvements sociaux recouvrés comme en matière d'impôt sur le revenu, la taxe d'habitation, les taxes foncières sur les propriétés bâties et non bâties, les impositions recouvrées comme les impositions précitées ainsi que l'impôt de solidarité sur la fortune ; b) Les droits d'enregistrement, la taxe de publicité foncière et les droits de timbre ; c) Les impositions autres que celles mentionnées au a et au b.
Livre des procédures fiscales
R*257-0 B-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000034578210
2018-01-01 00:00:00
4b165ee4045d5d22d636f61d482e77b43cc333819de8a1aec9a02a2bc82e2f8d
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Lorsqu'il a exercé la compensation prévue à l'article L. 257 B , le comptable public compétent notifie au redevable un avis lui précisant la nature et le montant des sommes affectées au paiement de la créance qu'il a prise en charge à sa caisse. Les effets de cette compensation peuvent être contestés dans les formes et délais mentionnés aux articles L. 281 et R. * 281-1 à R. * 281-5 .
Livre des procédures fiscales
R257 B-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020529641
2009-04-18 00:00:00
77073b27f6ae7d796d223785970feddee2c3ebff16345e2902983f27e8f79e8a
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Les mesures conservatoires initialement prises par un comptable public dans les conditions du livre V de la partie législative du code des procédures civiles d'exécution peuvent être converties par ce comptable ou par tout autre comptable public devenu compétent postérieurement à la prise de ces mesures. Les garanties constituées au profit d'un comptable public peuvent être renouvelées ou mises en œuvre par ce comptable public ou par tout autre comptable public devenu compétent postérieurement à la constitution de ces garanties.
Livre des procédures fiscales
R258 A-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042583552
2020-12-01 00:00:00
814b633738d2d84ae40d2b40ac89b2eeb471242e33deacb8226fd2fb9cdee917
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Les biens meubles saisis ne peuvent être vendus qu'après autorisation du directeur départemental des finances publiques.
Livre des procédures fiscales
R*260 A-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000024679222
2011-10-01 00:00:00
eec310185896e597e1c03b8743c6f58ee53c2a865e7aeab5f0f07d772f24123e
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En cas d'assignation prévue par le premier alinéa de l'article L. 267 , le président du tribunal statue selon la procédure à jour fixe. Le comptable public compétent mentionné par le même alinéa est un comptable de la direction générale des finances publiques.
Livre des procédures fiscales
R*267-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025622431
2012-04-01 00:00:00
4c8dd780c7d480f39b3fb6277582312b1ccda16a6e7e14a424f501a15b0acdc2
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Le comptable public compétent pour faire application de l'article L. 268 est le comptable de la direction générale des finances publiques ou de la direction générale des douanes et droits indirects selon la nature des impôts dont la perception leur incombe.
Livre des procédures fiscales
R268-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000024678994
2011-10-01 00:00:00
f9de44bfa9721b28731361cdc38e20adc412a31e956d3e0dabe817a9825d9904
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-0.016858693212270737, 0.003929104655981064, 0.05010374262928963, -0.006235307082533836 ]
Le comptable public admet en non-valeur les créances fiscales dont il est chargé du recouvrement, lorsqu'il constate leur irrécouvrabilité.
Livre des procédures fiscales
R276-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046785574
2023-01-01 00:00:00
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L'irrécouvrabilité mentionnée à l'article R. 276-1 est constatée lorsque les diligences visant au recouvrement s'avèrent impossibles ou vaines. L'irrécouvrabilité est également constatée lorsque les perspectives de recouvrement ne sont pas estimées suffisantes pour justifier la poursuite des diligences.
Livre des procédures fiscales
R276-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046785610
2023-01-01 00:00:00
0c16ff128459812019fd98231b08e02a0bd119dcb41add718e2c74e2da39d132
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Par dérogation à l'article R. 276-1 du présent livre, les décisions relatives aux admissions en non-valeur des créances de toute nature recouvrées en application du code des douanes ou en matière de contributions indirectes sont prises par les directeurs interrégionaux des douanes et droits indirects ou, en Guadeloupe, en Guyane, à la Réunion et à Mayotte, par les directeurs régionaux des douanes et droits indirects.
Livre des procédures fiscales
R276-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046785614
2023-01-01 00:00:00
1ce5c8699dd1ad472c6abbed9ef9fbbf788d9bdbff7b86597b49ca9511e9f475
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-0.018889183178544044, -0.03710273653268814, 0.013348625041544437, 0.03701473027467728 ]
L'article R. 276-2 du présent livre est applicable aux impositions de toute nature et taxes assimilées recouvrées en application du code des douanes. Il n'est pas applicable à la dette douanière ayant pris naissance en application du règlement (UE) n° 952/2013 du Parlement européen et du Conseil du 9 octobre 2013 établissant le code des douanes de l'Union.
Livre des procédures fiscales
R276-4
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046785637
2023-01-01 00:00:00
acb6c75656cff7ba5c9f597eb9cd6e465df3e498fc946ba30be21014db8ef8e8
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Le comptable compétent invite le contribuable qui a demandé à différer le paiement des impositions à constituer les garanties prévues à l'article L. 277 . Le contribuable dispose d'un délai de quinze jours à compter de la réception de l'invitation formulée par le comptable pour faire connaître les garanties qu'il s'engage à constituer. Ces garanties peuvent être constituées par un versement en espèces qui sera effectué à un compte d'attente au Trésor, par des créances sur le Trésor, par la présentation d'une caution, par des valeurs mobilières, des marchandises déposées dans des magasins agréés par l'Etat et faisant l'objet d'un warrant endossé à l'ordre du Trésor, par des affectations hypothécaires, par des nantissements de fonds de commerce. Si le comptable estime ne pas pouvoir accepter les garanties offertes à sa demande ou spontanément par le contribuable parce qu'elles ne répondent pas aux conditions prévues au deuxième alinéa, il lui notifie sa décision par pli recommandé avec demande d'avis de réception postal dans un délai de quarante-cinq jours à compter du dépôt de l'offre. A défaut de réponse par le comptable dans ce délai, les garanties offertes sont réputées acceptées.
Livre des procédures fiscales
R*277-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020989227
2009-08-23 00:00:00
262dc78d06a0fe0dfb949d4a4dc1b9a38e9b2ec17d16b6d7f654320f01c48f56
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En cas de dépréciation ou d'insuffisance révélée des garanties constituées, l'administration peut à tout moment, dans les mêmes conditions que celles prévues par les articles L. 277 et L. 279 , demander au redevable, par lettre recommandée avec avis de réception, un complément de garantie pour assurer le recouvrement de la somme contestée. Si le redevable ne satisfait pas, dans le délai de quarante-cinq jours, à cette demande, le comptable peut prendre des mesures conservatoires.
Livre des procédures fiscales
R*277-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020989230
2009-08-23 00:00:00
dab189f5e8e344dd52c0dbb81d7ccf723c1b5d499a37f0d854ef0d1e8683fefd
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Lorsque le redevable fournit des garanties suffisantes, au sens de l'article R. * 277-1 , à l'appui d'une réclamation assortie d'une demande de sursis de paiement, celles-ci se substituent aux sommes ou biens appréhendés avant la réclamation pour le recouvrement des créances qui font l'objet de la contestation. Dans ce cas, le comptable restitue les biens ou sommes appréhendés, avant la réclamation mentionnée à l'article L. 277 , pour le montant des créances effectivement garanties.
Livre des procédures fiscales
R277-3-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020989956
2009-08-23 00:00:00
7ff0fbe4340d9142d8f332748887ec8a85a577474907b45de0649b25611f6bc6
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Le contribuable peut être admis par le comptable chargé du recouvrement, à toute époque, à remplacer la garantie qu'il a constituée par une autre garantie, d'une valeur au moins égale.
Livre des procédures fiscales
R277-4
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020989372
2009-08-23 00:00:00
3e9b3ddef607aab3f8bb564a8cb88015d611fc069bc547ceb9d49456afee499d
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A défaut de constitution de garantie le contribuable qui a demandé à différer le paiement de l'impôt peut, en cas de saisie de matériel ou de marchandises indispensables à l'exercice de sa profession, être autorisé, par le comptable chargé du recouvrement, à vendre des objets saisis, à charge par lui soit de les remplacer par des objets de valeur au moins égale, soit d'en consigner le prix de vente.
Livre des procédures fiscales
R277-5
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020989374
2009-08-23 00:00:00
aed9599fef4404507aa72f50ed4456e8305a11365bb5db5bc51a80ee7e83c152
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