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I.-Tout prélèvement d'échantillons, effectué par les agents de l'administration des douanes et droits indirects ou par les agents de l'administration des finances publiques en application de l'article L. 40, comporte quatre échantillons. II.-Les quatre échantillons sont, autant que possible, identiques. Chaque échantillon peut être constitué de plusieurs articles dont les quantités n'excèdent pas celles qui sont nécessaires pour permettre l'analyse ou l'expertise. Lorsqu'un produit, une marchandise ou un objet, en raison de son poids, de ses dimensions, de sa valeur, de sa nature ou de la trop faible quantité de produit, ne peut, matériellement, faire l'objet d'un prélèvement en quatre échantillons, les agents mentionnés au I prélèvent ou font prélever : 1° Soit quatre exemplaires de plans, de dessins, de photographies ou de tous autres documents permettant d'identifier le produit, la marchandise ou l'objet contrôlé ; 2° Soit la totalité du produit, de la marchandise ou de l'objet qui constitue alors un seul et unique échantillon. III.-Les agents mentionnés au I peuvent prélever eux-mêmes les échantillons ou les faire prélever, sous leur surveillance, par le propriétaire ou le détenteur du produit, de la marchandise ou de l'objet, ou le représentant de l'un d'eux ou, à défaut, le témoin mentionné au premier alinéa du I de l'article L. 40. Ils peuvent également faire prélever des échantillons, sous leur surveillance, par toute personne qualifiée requise en application de l'article L. 103 B.
Livre des procédures fiscales
R40-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043406048
2021-04-23 00:00:00
ce7439ab22de0b32f6cbf639f0462e52e6303948a0f04db4ffebd064e55764b7
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Tout échantillon prélevé est mis sous scellés. Ceux-ci doivent retenir une étiquette d'identification portant les mentions suivantes : 1° Les nom, prénom ou raison sociale de la personne chez laquelle le prélèvement est effectué et, le cas échéant, le lieu du prélèvement s'il est distinct du principal établissement de la personne contrôlée ; 2° La date et l'heure du prélèvement ; 3° La nature du produit ou de la marchandise ayant fait l'objet du prélèvement ; 4° Le numéro d'ordre de chaque échantillon ; 5° Les nom, prénom, adresse et qualité de la personne assistant au prélèvement, ainsi que sa signature ou la mention du refus de cette personne de signer ; 6° Les nom, prénom et qualité de l'agent mentionné au I de l'article R. 40-1 ayant effectué le prélèvement, ou y ayant assisté, ainsi que sa signature ; 7° Le cas échéant, les nom, prénom et qualité de la personne autre que les agents mentionnés au I de l'article R. 40-1 ayant effectué le prélèvement.
Livre des procédures fiscales
R40-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043406050
2021-04-23 00:00:00
513255402d3551546b18600e8674be5412172d82c6960ba37061e80ef6e52379
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I.-Lorsque quatre échantillons sont prélevés, un échantillon est destiné à l'analyse par le service commun des laboratoires ou à l'examen par tout autre expert, un échantillon est remis, sous scellés, soit au propriétaire, soit au détenteur du produit, de la marchandise ou de l'objet ou à un représentant de l'un d'eux, et deux échantillons sont conservés, par l'administration des douanes et droits indirects ou par l'administration des finances publiques. Le propriétaire, le détenteur ou le représentant de l'un d'eux conserve l'échantillon dans l'état où il lui est remis par l'administration mentionnée au premier alinéa. En cas de détérioration de l'échantillon ou de rupture des scellés, celui-ci est dépourvu de toute valeur probante. Le propriétaire, le détenteur ou le représentant de l'un d'eux peut refuser de conserver l'échantillon en dépôt. En ce cas, l'administration mentionnée au premier alinéa conserve ledit échantillon. Lorsque le propriétaire, le détenteur ou le représentant de l'un d'eux n'est pas présent, l'échantillon qui lui est destiné en application du premier alinéa est conservé par l'administration mentionnée au premier alinéa. II.-Lorsque quatre exemplaires de plans, de dessins, de photographies ou de tous autres documents permettant d'identifier le produit, la marchandise ou l'objet contrôlé sont prélevés, conformément au 1° du II de l'article R. 40-1, ces exemplaires sont remis et conservés dans les conditions prévues au I. III.-Lorsque le produit, la marchandise ou l'objet est prélevé dans sa totalité, conformément au 2° du II de l'article R. 40-1, cet échantillon, sous scellés, est conservé par l'administration mentionnée au premier alinéa du I ou est laissé en dépôt chez le propriétaire, le détenteur ou le représentant de l'un d'eux.
Livre des procédures fiscales
R40-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043406052
2021-04-23 00:00:00
794ae3ce581c940ff842fa10596c77b9e61abcfcc29ef9a2745f85c4a8bb8a94
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Le procès-verbal prévu au II de l'article L. 40 comporte, outre les indications prévues par cet article, les mentions suivantes : 1° La date, l'heure et le lieu du prélèvement ; 2° Les nom, prénom et qualité des agents ayant établi le procès-verbal ; 3° Les nom, prénom, profession et adresse de la personne ayant assisté au prélèvement, de la personne chez qui le prélèvement a été effectué, si elle est différente, ainsi que, le cas échéant, du témoin requis. Lorsqu'il s'agit d'une personne morale, il y a lieu d'indiquer sa raison sociale et l'établissement concerné ; 4° Les nom, prénom et adresse du propriétaire, de l'expéditeur ou du destinataire s'ils sont connus ; 5° Un exposé succinct des circonstances dans lesquelles le prélèvement a été effectué ; 6° Le cas échéant, la mention du refus du propriétaire ou détenteur du produit, de la marchandise ou de l'objet ou du représentant de l'un d'eux de conserver un échantillon ; 7° Le cas échéant, en l'absence du propriétaire, du détenteur ou du représentant de l'un d'eux, la mention de la conservation de l'échantillon qui lui est destiné par l'administration mentionnée au premier alinéa du I de l'article R. 40-3.
Livre des procédures fiscales
R40-4
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043406054
2021-04-23 00:00:00
72dd7926705af478c11d8ba00c7ef697748bfe853198c00c9a4fa983a77c3e8e
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I.-Les échantillons prélevés sont restitués au propriétaire, au détenteur du produit, de la marchandise ou de l'objet ou au représentant de l'un d'eux, à leur demande et à leurs frais, sauf dans les cas suivants : a) Lorsque les échantillons ont été détruits par l'analyse ou l'examen ; b) Lorsque les échantillons doivent être conservés par l'administration mentionnée au premier alinéa du I de l'article R. 40-3 aux fins d'un examen complémentaire, d'un recours ou d'une procédure judiciaire. II.-Lorsque le propriétaire, le détenteur ou le représentant de l'un d'eux ne sollicite pas la restitution des échantillons, l'administration mentionnée au premier alinéa du I de l'article R. 40-3 peut leur demander de retirer les échantillons restants dans un délai de trente jours qui court à compter de la demande. A l'expiration de ce délai et faute de récupération des échantillons, ceux-ci sont détruits par l'administration mentionnée au premier alinéa du I de l'article R. 40-3.
Livre des procédures fiscales
R40-5
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000043406056
2021-04-23 00:00:00
8336abac25ee7fdfd8e0b10178fb1a4f9528cd24870f0d960ade62c182dce9af
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I. – La réalité de l'affectation à la recherche des dépenses prises en compte pour la détermination des crédits d'impôt mentionnés aux articles 244 quater B et 244 quater B bis du code général des impôts est vérifiée soit par un agent dûment mandaté par le directeur général pour la recherche et l'innovation, soit par un délégué régional académique à la recherche et à l'innovation ou, en Guyane, le délégué régional à la recherche et à la technologie ou un agent dûment mandaté par ce dernier. L'intervention des agents du ministère chargé de la recherche peut résulter soit d'une initiative de ce ministère, soit d'une demande de l'administration des impôts dans le cadre d'un contrôle ou d'un contentieux fiscal. II. – Dans le cadre de cette procédure, l'agent chargé du contrôle de la réalité de l'affectation à la recherche des dépenses déclarées envoie à l'entreprise contrôlée une demande d'éléments justificatifs. L'entreprise répond dans un délai de trente jours, éventuellement prorogé de la même durée à sa demande. L'entreprise joint à sa réponse les documents nécessaires à l'expertise de l'éligibilité des dépenses dont la liste est précisée dans la demande d'éléments justificatifs, notamment : a) La déclaration spéciale, si elle n'avait pas été précédemment adressée au ministère chargé de la recherche pour chacune des années faisant l'objet du contrôle ; b) Les documents scientifiques et techniques nécessaires à l'appréciation de l'éligibilité des opérations de recherche réalisées en interne, réalisées par un organisme de recherche dans le cadre d'une collaboration de recherche ou confiées à un prestataire ; c) Les justificatifs relatifs aux personnes affectées aux projets de recherche déclarés (qualification, temps passé) ; d) Les documents fiscaux et comptables relatifs aux dépenses déclarées. L'agent chargé du contrôle peut envoyer à l'entreprise contrôlée une demande d'informations complémentaires à laquelle celle-ci doit répondre dans un délai de trente jours. Si les éléments fournis par l'entreprise en réponse à cette demande ne permettent pas de mener l'expertise à bien, l'agent chargé du contrôle peut envoyer à l'entreprise contrôlée une seconde demande d'informations à laquelle celle-ci doit répondre dans un délai de trente jours. Dans ce délai, l'entreprise a la faculté de demander un entretien afin de clarifier les conditions d'éligibilité des dépenses. L'agent chargé du contrôle peut se rendre sur place après l'envoi d'un avis de visite pour, notamment : a) Consulter les documents comptables prévus par les articles L. 123-12 à L. 123-28 du code du commerce ainsi que tous les documents annexes ou justificatifs, en vue de s'assurer de la réalité des dépenses affectées à la recherche ; b) Effectuer toutes constatations matérielles, procéder à des vérifications techniques, en vue de s'assurer de la réalité de l'activité de recherche à laquelle les dépenses ont été affectées. III. – L'avis sur la réalité de l'affectation des dépenses à la recherche est émis par les agents chargés du contrôle au vu de la réponse de l'entreprise à la demande d'éléments justificatifs qui lui a été adressée, des documents mentionnés au II, et, le cas échéant, des réponses aux demandes d'informations complémentaires et des éléments recueillis à l'occasion des échanges avec l'entreprise lors de l'entretien dans les locaux de l'administration ou de la visite sur place. Lorsque l'entreprise n'a pas répondu aux demandes d'informations qui lui ont été adressées, lorsqu'elle a refusé de communiquer les pièces justificatives demandées ou lorsqu'elle n'a pas produit ces éléments en cas de visite sur place, les agents chargés du contrôle constatent que l'affectation des dépenses à la recherche n'est pas justifiée. L'avis est notifié à l'entreprise. Il est motivé lorsque la réalité de l'affectation à la recherche de dépenses prises en compte pour la détermination du crédit d'impôt est contestée. L'avis et, le cas échéant, les copies de documents ou autres éléments motivant cet avis sont communiqués à la direction générale des finances publiques.
Livre des procédures fiscales
R45 B-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046055311
2022-07-17 00:00:00
fad7fbc2589c820a6fa6c452f26ac2549e0e1cf90c226884ab4095e2aa507102
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I. – La réalité de la création d'ouvrages réalisés en un seul exemplaire ou en petite série, pour lesquels les dépenses sont prises en compte pour la détermination du crédit d'impôt mentionné à l' article 244 quater O du code général des impôts , est vérifiée par un agent dûment mandaté par le directeur général des entreprises. L'intervention des agents des ministères chargés de l'industrie, du commerce et de l'artisanat peut résulter soit d'une initiative de ces ministères, soit d'une demande de l'administration des finances publiques dans le cadre d'un contrôle ou d'un contentieux fiscal. Lorsque l'administration des finances publiques sollicite dans le cadre d'un contrôle l'intervention d'un agent des ministères chargés de l'industrie, du commerce et de l'artisanat, ce dernier se coordonne avec le service en charge du contrôle. II. – 1° Dans le cadre de la procédure mentionnée au I, les agents chargés du contrôle de la réalité de la création d'ouvrages réalisés en un seul exemplaire ou en petite série, pour lesquels les dépenses sont prises en compte pour la détermination du crédit d'impôt, envoient à l'entreprise contrôlée une demande d'éléments justificatifs. L'entreprise répond dans un délai de trente jours, éventuellement prorogé de la même durée à sa demande. L'entreprise joint à sa réponse les documents nécessaires au contrôle de l'éligibilité des dépenses. Leur liste est précisée dans la demande d'éléments justificatifs et comprend notamment : a) Les documents techniques nécessaires à l'appréciation de l'éligibilité des opérations de création d'ouvrages réalisés en un seul exemplaire ou en petite série réalisées en interne ou confiées à un prestataire ; b) Les justificatifs relatifs aux salariés directement affectés à la création d'ouvrages réalisés en un seul exemplaire ou en petite série (qualification, temps passé) ; c) Les documents fiscaux et comptables relatifs aux dépenses déclarées. Les agents chargés du contrôle peuvent envoyer à l'entreprise contrôlée une demande d'informations complémentaires à laquelle celle-ci doit répondre dans un délai de trente jours. L'entreprise a la faculté de demander un entretien, dans les délais mentionnés au 1° du présent II, afin de clarifier les conditions d'éligibilité des dépenses ; 2° Les agents chargés du contrôle peuvent se rendre sur place après l'envoi d'un avis de visite pour, notamment : a) Consulter les documents comptables prévus par les articles L. 123-12 à L. 123-28 du code de commerce ainsi que tous les documents annexes ou justificatifs, en vue de s'assurer de la réalité des dépenses affectées à la création d'ouvrages réalisés en un seul exemplaire ou en petite série ; b) Effectuer toutes constatations matérielles, procéder à des vérifications techniques, en vue de s'assurer de la réalité de la création d'ouvrages réalisés en un seul exemplaire ou en petite série à laquelle les dépenses ont été affectées. III. – L'avis sur la réalité de la création d'ouvrages réalisés en un seul exemplaire ou en petite série est émis par les agents chargés du contrôle au vu de la réponse de l'entreprise à la demande d'éléments justificatifs qui lui a été adressée, des documents mentionnés au II, et, le cas échéant, des réponses aux demandes d'informations complémentaires et des éléments recueillis à l'occasion des échanges avec l'entreprise lors de l'entretien dans les locaux de l'administration ou de la visite sur place. Lorsque, dans les délais mentionnés au II, l'entreprise n'a pas répondu aux demandes d'informations qui lui ont été adressées ou a refusé de communiquer les pièces justificatives demandées ou lorsqu'elle n'a pas produit ces éléments en cas de visite sur place, les agents chargés du contrôle constatent que la réalité de la création d'ouvrages réalisés en un seul exemplaire ou en petite série n'est pas justifiée. L'avis est notifié à l'entreprise et communiqué à la direction générale des finances publiques. Il est motivé lorsque la réalité de la création d'ouvrages réalisés en un seul exemplaire ou en petite série, pour laquelle les dépenses sont prises en compte pour la détermination du crédit d'impôt, est contestée.
Livre des procédures fiscales
R45 BA-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030680563
2015-06-06 00:00:00
dd54edb0503edaf224e68d1c0c994aaad536101366bb4c9cce3607fdc2757dc7
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En application de l'article L. 45 F , les agents chargés du contrôle procèdent : 1° A l'identification des investissements et à la constatation matérielle de leur réalisation, de leur affectation, de leur exploitation et de leur conservation ; 2° A l'examen du respect des conditions législatives et réglementaires de réalisation, d'affectation, d'exploitation et de conservation des investissements. A cette fin, ils peuvent se faire présenter les écritures comptables, factures, contrats, justificatifs et documents de toute nature relatifs aux investissements concernés. Ils peuvent obtenir ou prendre copie de ces documents, par tout moyen et sur tout support.
Livre des procédures fiscales
R*45 F-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027844148
2013-08-16 00:00:00
4880b1917583801701310b30c25aecb2f49f9952e0bb2581b47ab27aef9cefe2
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Le lieu d'exploitation mentionné à l'article L. 45 F correspond : 1° Au siège social des entreprises ayant participé à la réalisation des investissements ainsi qu'à leurs différents établissements ; 2° A tout lieu où se situent les investissements.
Livre des procédures fiscales
R*45 F-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027844150
2013-08-16 00:00:00
e536939715680cc911f0d00e64b3067f8c777013420bd10ae2ba3e810ba06c99
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I. – En Guadeloupe, en Guyane, en Martinique, à La Réunion et dans le Département de Mayotte, le contrôle est exercé par des agents appartenant à des corps de catégorie A ou B agissant dans le ressort territorial du service auquel ils sont affectés. II. – En Nouvelle-Calédonie, en Polynésie française, à Saint-Barthélemy, à Saint-Martin, à Saint-Pierre-et-Miquelon, dans les îles Wallis et Futuna et dans les Terres australes et antarctiques françaises, le contrôle est exercé par des agents appartenant à des corps de catégorie A ou B habilités par le directeur général des finances publiques. L'habilitation précise le ressort territorial dans lequel les agents exercent ce contrôle. Ce ressort peut être différent de celui de leur service d'affectation. Pour habiliter ces agents, le directeur général des finances publiques peut déléguer sa signature à un ou plusieurs fonctionnaires de l'administration centrale de la direction générale des finances publiques ayant au moins le grade d'administrateur civil ou d'administrateur général des finances publiques ou un grade équivalent, aux directeurs régionaux des finances publiques de la Guadeloupe pour les contrôles exercés à Saint-Barthélemy et Saint-Martin et de La Réunion pour les contrôles exercés dans les Terres australes et antarctiques françaises ou aux directeurs locaux des finances publiques de la Nouvelle-Calédonie, de la Polynésie française, de Saint-Pierre-et-Miquelon et de Wallis-et-Futuna pour les contrôles exercés dans chacune de ces collectivités. La liste des agents habilités précisant le ressort territorial dans lequel ils exercent le contrôle est publiée au recueil des actes administratifs des services de l'Etat dans chacune des collectivités mentionnées au premier alinéa.
Livre des procédures fiscales
R*45 F-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027844152
2013-08-16 00:00:00
6db6fd32df92154e6d792f88b46969d87e3890dd679db2d1a1553640b104ded8
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-0.09244479238986969, -0.011818106286227703, -0.05842100828886032, -0.03491617739200592, -0.003521908540278673 ]
Un avis informant du contrôle l'entreprise ayant participé à la réalisation des investissements : 1° Est adressé par voie postale à l'entreprise préalablement au contrôle ; 2° Est remis en main propre au représentant légal de l'entreprise ou à la personne recevant les agents en cas de contrôle inopiné portant sur les éléments mentionnés au 1° de l'article R. * 45 F-1 .
Livre des procédures fiscales
R*45 F-4
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027844154
2013-08-16 00:00:00
f79fc6373104ba980cd0ae0b902510d3c91aa0cb14431e2c43550fa5e0b6df14
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Les opérations de contrôle, les constatations matérielles et, le cas échéant, la liste des documents mentionnés au dernier alinéa de l'article R. * 45 F-1 sont consignées par procès-verbal signé par l'agent chargé du contrôle ainsi que par la personne qui a assisté au déroulement du contrôle. En cas de refus de signer ou d'absence de personne lors du contrôle, mention en est faite au procès-verbal. L'original du procès-verbal est conservé par l'administration. Copie en est remise à la personne qui a assisté au déroulement du contrôle et adressée à l'entreprise contrôlée ayant participé à la réalisation des investissements.
Livre des procédures fiscales
R*45 F-5
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027844156
2013-08-16 00:00:00
ae13ae8503b1ec4171a8695677977273a4767c333c612173e2883792e1a8e534
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I. – Pour l'application des dispositions prévues à l'article L. 45 G , l'administration fiscale transmet à la direction départementale des territoires ou à la direction départementale des territoires et de la mer du lieu de situation des bois ou, dans les départements d'outre-mer, à la direction de l'agriculture et de la forêt, une copie des déclarations souscrites en application du 1° bis et du 1° ter de l'article 1395 du code général des impôts et reçues l'année précédente. II. – Les agents assermentés de l'administration chargée des forêts contrôlent sur place les déclarations mentionnées à l'article 315 octies de l'annexe III au code général des impôts. Ils informent préalablement les contribuables de la date du contrôle et de la possibilité qui leur est offerte d'y assister. Ils peuvent leur demander la transmission, dans un délai de trente jours à compter de la date de réception de la lettre les informant du contrôle, des pièces complémentaires suivantes : 1° Un plan cadastral ou un extrait de plan cadastral identifiant les parcelles cadastrales concernées et matérialisant la ou les zones faisant l'objet de la demande d'exonération et un extrait récent de la matrice cadastrale ; 2° Un plan de situation extrait d'une carte au 1/25 000 précisant la situation et les voies d'accès ou points d'accès des parcelles concernées ; 3° Le cas échéant, les choix de gestion retenus par le document de gestion durable mis en oeuvre sur les parcelles concernées. III. – Lorsqu'un agent assermenté de l'administration chargée des forêts constate le non-respect de l'un des critères permettant d'attester de la réussite de la régénération naturelle ou de l'état de futaie irrégulière en équilibre de régénération, ce constat fait l'objet d'un signalement par cette administration au service des impôts du lieu de situation des bois avant le 1er janvier de l'année suivant celle au cours de laquelle il est effectué. Le contribuable est en outre informé de ce constat.
Livre des procédures fiscales
R45 G-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027846534
2013-08-16 00:00:00
9253f51df215d45eba1e10068260d5cf8a7ba5977bdb41ce7977c99de83662e9
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La proposition de rectification prévue par l'article L. 57 fait connaître au contribuable la nature et les motifs de la rectification envisagée.L'administration invite, en même temps, le contribuable à faire parvenir son acceptation ou ses observations dans un délai de trente jours à compter de la réception de la proposition, prorogé, le cas échéant, dans les conditions prévues au deuxième alinéa de cet article.
Livre des procédures fiscales
R*57-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000019271343
2008-08-01 00:00:00
7155e8d4e731c8b62ff9d04538701bf88648935ebc1d3e52a504ab6eee0455d2
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Le contribuable dispose d'un délai de trente jours à compter de la réception de la réponse de l'administration à ses observations pour présenter la demande prévue au premier alinéa de l'article L. 59 . L'administration notifie l'avis de la commission ou du comité consultatif au contribuable et l'informe en même temps du chiffre qu'elle se propose de retenir comme base d'imposition, comme montant du crédit d'impôt défini à l'article 244 quater B du code général des impôts ou comme montant du crédit d'impôt défini à l'article 244 quater B bis du même code.
Livre des procédures fiscales
R*59-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046051893
2022-07-17 00:00:00
384e1168aa51c167471830392845665859aa0ed85071a1d155cbe2e5c9ce4b89
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-0.027540121227502823, -0.03939316049218178, -0.022053459659218788, 0.07976572215557098 ]
Lorsque le litige est soumis à la commission départementale de conciliation, en application de l'article L. 59 B , les contribuables intéressés sont convoqués trente jours au moins avant la date de la réunion. Ils sont invités à se faire entendre ou à faire parvenir leurs observations écrites. Ils peuvent se faire assister par une personne de leur choix ou désigner un mandataire dûment habilité.
Livre des procédures fiscales
R*59 B-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316594
1987-07-19 00:00:00
f950856871f77f901016078b51443c189222b0b0cef3e8a4e23ab886a1628792
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La commission départementale de conciliation peut entendre toutes les personnes qu'elle croit pouvoir l'éclairer. Elle a la possibilité de se transporter sur les lieux ou de déléguer à cet effet un de ses membres.
Livre des procédures fiscales
R59 B-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316179
1984-07-24 00:00:00
e6cca823d402564c7250bfd9e4874698024fb81a420f8b01ffd3c12a6579983a
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-0.017844917252659798, -0.09014375507831573, 0.057401251047849655, 0.0017009485745802522 ]
Lorsque le litige est soumis à la commission des impôts directs et des taxes sur le chiffre d'affaires, en application de l'article L. 59 A , ou à la Commission nationale des impôts directs et des taxes sur le chiffre d'affaires, en application de l'article L. 59 C , ou au comité consultatif des crédits d'impôt pour dépenses de recherche, en application de l'article L. 59 D, le contribuable est convoqué trente jours au moins avant la date de la réunion. Cette convocation peut être envoyée par tout moyen, y compris par courrier électronique. Le rapport et les documents mentionnés à l'article L. 60 doivent être tenus à sa disposition, au secrétariat de la commission ou du comité consultatif, pendant le délai de trente jours qui précède la réunion de cette commission ou de ce comité. Ils peuvent également être communiqués au contribuable par courrier électronique.
Livre des procédures fiscales
R*60-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046051888
2022-07-17 00:00:00
3af6a1b5c3909f4044e87fc20595c07b6af08621d7825b1d2e8a02241e09627d
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Le rapport prévu par l'article L. 60 doit obligatoirement indiquer, selon le cas, le montant du forfait, du bénéfice, du chiffre d'affaires, de la valeur vénale, du crédit d'impôt défini à l' article 244 quater B du code général des impôts ou du crédit d'impôt défini à l' article 244 quater B bis du même code que l'intéressé était en dernier lieu disposé à accepter.
Livre des procédures fiscales
R60-1 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046051878
2022-07-17 00:00:00
9a3697b5be31949094c2922b08be6d895d50b49ff4e8b7421c223df67fe77ab8
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Lorsque le litige est soumis au comité consultatif des crédits d'impôt pour dépenses de recherche en application de l'article L. 59 D , les contribuables concernés sont invités à se faire entendre ou à faire parvenir leurs observations écrites. Lorsque le litige porte sur les dépenses prévues aux a à j du II de l'article 244 quater B du code général des impôts ou sur les dépenses mentionnées au I de l' article 244 quater B bis du même code, les contribuables transmettent au service vérificateur, dans un délai de soixante jours à compter de la demande de saisine du comité, un document de synthèse des contestations, conforme au modèle établi par l'administration. Ce document peut être envoyé par tout moyen, y compris par courrier électronique.
Livre des procédures fiscales
R60-1 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046051874
2022-07-17 00:00:00
5f8a2298d963aad03c28de2e0d4e4da1252d8f04002b2b3270b294f0dadf3041
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-0.0022831943351775408, -0.059654947370290756, -0.03201736509799957, 0.07174954563379288 ]
Devant la commission des impôts directs et des taxes sur le chiffre d'affaires prévue à l' article 1651 du code général des impôts, la Commission nationale des impôts directs et des taxes sur le chiffre d'affaires prévue à l' article 1651 H du même code ou le comité consultatif des crédits d'impôt pour dépenses de recherche prévu à l' article 1653 F du même code, le contribuable peut se faire assister par deux conseils de son choix.
Livre des procédures fiscales
R*60-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046051869
2022-07-17 00:00:00
18c5080e494bee0d7e8d6150b67c6e7578b3fd96eaa3c691b976b73e8f81b315
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A la demande de l'un de ses membres, la commission des impôts directs et des taxes sur le chiffre d'affaires prévue à l' article 1651 du code général des impôts, la Commission nationale des impôts directs et des taxes sur le chiffre d'affaires prévue à l' article 1651 H du même code et le comité consultatif des crédits d'impôt pour dépenses de recherche prévu à l'article 1653 F du même code peuvent, s'ils l'estiment utile, entendre en séance tout fonctionnaire ou agent qui a pris part à la détermination de la base d'imposition ou à la qualification des dépenses prises en compte pour la détermination du crédit d'impôt défini à l'article 244 quater B du code général des impôts ou à l' article 244 quater B bis du même code qui fait l'objet du désaccord dont ils sont saisis ou, en cas d'absence ou de mutation, son successeur ou remplaçant.
Livre des procédures fiscales
R60-2 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046051862
2022-07-17 00:00:00
cec5782eaa221b21fccfa1eb1e243dca2d23d72ecd2075409c9b8f471f1435f6
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Le comité consultatif des crédits d'impôt pour dépenses de recherche peut demander, avant la tenue de la séance, aux services du ministère chargé de la recherche ou du ministère chargé de l'innovation un rapport complémentaire d'expertise technique sur la qualification des dépenses de recherche. Ce rapport est transmis par le ministère chargé de la recherche ou par le ministère chargé de l'innovation au président du comité qui le communique au contribuable et à l'administration fiscale dans un délai raisonnable avant la tenue de la séance.
Livre des procédures fiscales
R60-2 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046051859
2022-07-17 00:00:00
d907a441f605e37f6aae2d44b07369a03c45730300260177441cdd31ede88786
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-0.032009854912757874, -0.011924691498279572, 0.040553778409957886 ]
L'avis ou la décision de la commission des impôts directs et des taxes sur le chiffre d'affaires prévue à l' article 1651 du code général des impôts, de la Commission nationale des impôts directs et des taxes sur le chiffre d'affaires prévue à l' article 1651 H du même code ou du comité consultatif des crédits d'impôt pour dépenses de recherche prévu à l' article 1653 F du même code doit être motivé. Il est notifié au contribuable par l'administration des impôts.
Livre des procédures fiscales
R*60-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046051854
2022-07-17 00:00:00
91c6151a46b5f4e0d92a7523a4881049cbaadd302c3c5d90322c004d95174946
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-0.04905962944030762, -0.03971925377845764, 0.0019464403158053756, -0.002707297680899501 ]
Le montant de l'impôt exigible à la suite d'une procédure de rectification est calculé : a) Soit sur la base acceptée par le contribuable si celui-ci a donné son accord dans le délai prescrit ou s'il a présenté dans ce même délai des observations qui ont été reconnues fondées ; b) Soit sur la base fixée par l'administration à défaut de réponse ou d'accord du contribuable dans le délai prescrit ; c) Soit sur la base notifiée par l'administration au contribuable après avis de la commission compétente ou du comité consultatif des crédits d'impôt pour dépenses de recherche dans le cas où le litige leur a été soumis. Le montant de l'impôt exigible donne lieu à l'établissement d'un rôle ou à l'émission d'un avis de mise en recouvrement.
Livre des procédures fiscales
R*61 A-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046051851
2022-07-17 00:00:00
576ac12be4e7b5a61c3f3a08f0a92877dee57fab50e4f35f20e5d4ec4aa300ad
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-0.02500092051923275, -0.02009143866598606, 0.009353873319923878 ]
La décision de mettre en oeuvre les dispositions prévues à l'article L. 63 est prise par un agent ayant au moins le grade d'inspecteur divisionnaire qui vise à cet effet la notification de la proposition de rectification.
Livre des procédures fiscales
R*63-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025622453
2012-04-01 00:00:00
934175e0518339c29b83fdf0a9eeda81aa7423823d03ec88f94dac3a6fd1305d
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La décision de mettre en oeuvre les dispositions prévues à l'article L. 64 est prise par un agent ayant au moins le grade d'inspecteur divisionnaire qui vise à cet effet la notification de la proposition de rectification.
Livre des procédures fiscales
R*64-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025622449
2012-04-01 00:00:00
34da7a6c3c7b2b7b44cb4d19fa66549acc3a3624053c71571fac36fcef5930f9
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Lorsque l'administration se prévaut des dispositions de l'article L. 64 , le contribuable dispose d'un délai de trente jours à compter de la réception de la réponse de l'administration à ses observations pour demander que le litige soit soumis à l'avis du comité consultatif de l'abus de droit fiscal.
Livre des procédures fiscales
R*64-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020502991
2009-04-10 00:00:00
cce0ecbe16f6246684d2695e36267c18517ade54d8be9e5d87c7e683af81be54
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-0.03206859529018402, -0.04802490025758743, 0.006986116990447044, 0.06719502806663513 ]
La décision de mettre en œuvre la taxation d'office prévue au premier alinéa de l'article L. 71 est prise par un agent ayant au moins le grade d'inspecteur divisionnaire, qui vise à cet effet la notification de la proposition de rectification.
Livre des procédures fiscales
R* 71-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027570436
2013-06-20 00:00:00
df4d1bdada594790ba9428e8c33ebace450bd602e741cd293695a1365f1309a5
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La décision de mettre en œuvre les dispositions du 1 de l'article L. 76 AA est prise par un agent ayant au moins le grade d'inspecteur divisionnaire.
Livre des procédures fiscales
R*76 AA-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025622446
2012-04-01 00:00:00
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La notification visée au b du 2° de l'article L. 80 B précise le nom ou la raison sociale et l'adresse de son auteur et indique les dispositions législatives dont l'entreprise entend bénéficier. Elle fournit une présentation précise et complète de la situation de fait et est établie conformément au modèle fixé par arrêté du ministre chargé du budget. Ce modèle énonce, le cas échéant en distinguant selon les dispositions concernées, les catégories d'informations nécessaires pour permettre à l'administration d'apprécier si les conditions requises par la loi pour le bénéfice de l'avantage en cause sont effectivement remplies.
Livre des procédures fiscales
R*80 B-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316200
2003-08-31 00:00:00
0288b19921fd82e868c7e5ae42ae6107caf83d575f32492cd55970f805740074
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La notification mentionnée à l'article R. 80 B-1 est adressée, par pli recommandé avec demande d'avis de réception postal, à la direction départementale ou, le cas échéant, régionale des finances publiques dont dépend le service auprès duquel le contribuable est tenu de souscrire ses déclarations de résultats ; elle peut également faire l'objet d'un dépôt contre décharge.
Livre des procédures fiscales
R*80 B-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025622463
2012-04-01 00:00:00
e068180fe0e5cf7d3b0cb09604eda80226908bdc911dac21a89d1f96d9449a68
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Si la notification mentionnée à l'article R. 80 B-1 est incomplète au regard des dispositions de cet article, le directeur invite son auteur, par lettre recommandée avec demande d'avis de réception postal, à fournir les éléments complémentaires nécessaires. Ces éléments sont produits dans les conditions prévues à l'article R. 80 B-2 .
Livre des procédures fiscales
R*80 B-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316204
2003-08-31 00:00:00
e39d60c6f604181c87427e81fbc941b85af7b84b6be33d8e5e1fb69b9b3d5363
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-0.058465342968702316, -0.043278757482767105, -0.05788716673851013, 0.007011177018284798, 0.04655112326145172 ]
Le délai de trois mois prévu au 2° de l'article L. 80 B court à compter de la réception de la notification ou, si les dispositions de l'article R. 80 B-3 ont été mises en oeuvre, à compter de la réception des compléments demandés.
Livre des procédures fiscales
R*80 B-4
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316206
2003-08-31 00:00:00
666d26165b8c680adef1948d1eb7277e804f4992f57ec13ec5b0542ba11a348d
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Les dispositions des articles R. * 80 B-1 à R. * 80 B-3 sont applicables aux demandes d'appréciation visées au 3° de l'article L. 80 B sous réserve de l'application des dispositions suivantes : a) Le modèle prévu à l'article R. * 80 B-1 est fixé par arrêté du ministre chargé du budget et du ministre chargé de la recherche ; b) La demande d'appréciation est adressée ou déposée, selon les cas, à la direction départementale ou, le cas échéant, régionale des finances publiques dont dépend le service auprès duquel le contribuable est tenu de souscrire ses déclarations de résultats, ou au service chargé des grandes entreprises mentionné à l'article 344-0 A de l'annexe III au code général des impôts lorsque le demandeur relève de la compétence de ce service ; c) En application des dispositions du deuxième alinéa du 3° de l'article L. 80 B, la direction générale des finances publiques sollicite, lorsque l'appréciation du caractère scientifique et technique du projet de dépenses de recherche présenté par l'entreprise le nécessite, l'avis de l'un des services ou organismes suivants : 1° Les services relevant du ministre chargé de la recherche, notamment les délégués régionaux académiques à la recherche et à l'innovation ou, en Guyane, le délégué régional à la recherche et à la technologie ; 2° L'Agence nationale de la recherche ; 3° (Abrogé) ; d) La demande d'éléments complémentaires prévue à l'article R. * 80 B-3 peut être faite par : 1° Le directeur général des finances publiques ou le directeur du service des impôts auquel est adressée la demande d'appréciation en application du b ; 2° Le directeur général pour la recherche et l'innovation ou le délégué régional académique à la recherche et à l'innovation dans le ressort territorial duquel se situe l'établissement où sera réalisé le projet de dépenses de recherche ou, en Guyane, le délégué régional à la recherche et à la technologie ; 3° Le directeur général de l'Agence nationale de la recherche ; 4° (Abrogé) ; e) Le service ou l'organisme consulté en application du c notifie son avis simultanément par pli recommandé avec demande d'avis de réception postal au contribuable et au service des impôts auquel est adressée la demande d'appréciation en application du b.
Livre des procédures fiscales
R*80 B-5
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042653951
2021-01-01 00:00:00
d946ff9cf5356f6b7491288f0a4a8de6bb19e395c86315e80b01b375a7326554
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Le délai de trois mois prévu au 3° de l'article L. 80 B court à compter de la réception de la demande d'appréciation ou, si les dispositions du d de l'article R. 80 B-5 ont été mises en oeuvre, à compter de la réception des compléments demandés.
Livre des procédures fiscales
R*80 B-6
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000018570351
2008-04-03 00:00:00
c1ab54ff4e95fe82ec88c89807d43531a392a773ae6d614eb111319b884042ef
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a) La demande prévue au 3° bis de l'article L. 80 B précise le nom ou la raison sociale et l'adresse du demandeur. Elle précise également l'identité et l'adresse du service des impôts auprès duquel le demandeur est tenu de souscrire ses déclarations de résultats ; b) Elle fournit une présentation précise et complète de la situation de fait et est établie conformément au modèle mentionné au a de l'article R. * 80 B-5 ; c) Elle est adressée par pli recommandé avec demande d'avis de réception postal : 1° A la délégation régionale académique à la recherche et à l'innovation dans le ressort territorial de laquelle se situe l'établissement où sera réalisé le projet de dépenses de recherche, ou en Guyane, à la délégation régionale à la recherche et à la technologie, si le demandeur entend obtenir une prise de position des services relevant du ministre chargé de la recherche ; 2° Ou à l'Agence nationale de la recherche si le demandeur entend obtenir une prise de position de celle-ci ; 3° (Abrogé) ; La demande peut également faire l'objet d'un dépôt contre décharge auprès des services ou organismes mentionnés aux 1° et 2° ; d) Si la demande est incomplète au regard des dispositions du a et du b, il est demandé à son auteur, par pli recommandé avec demande d'avis de réception postal, de fournir les éléments complémentaires nécessaires. La demande d'éléments complémentaires est adressée : 1° Par le directeur général pour la recherche et l'innovation ou le délégué régional académique à la recherche et à l'innovation dans le ressort territorial duquel se situe l'établissement où sera réalisé le projet de dépenses de recherche ou, en Guyane, le délégué régional à la recherche et à la technologie, lorsqu'il a été fait application du 1° du c ; 2° Par le directeur général de l'Agence nationale de la recherche, lorsqu'il a été fait application du 2° du c ; 3° (Abrogé). Les éléments complémentaires sont transmis par le demandeur par pli recommandé avec demande d'avis de réception postal. Ils peuvent également faire l'objet d'un dépôt contre décharge auprès des services ou organismes mentionnés aux 1° et 2° du c.
Livre des procédures fiscales
R*80 B-6-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042653949
2021-01-01 00:00:00
80b39a70ed45ec6ab2f5db55cae0d3caab8debe45286471906ea1847754e58cb
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-0.08459395915269852, -0.00396281573921442, 0.07035494595766068 ]
Le délai de trois mois prévu au 3° bis de l'article L. 80 B court à compter de la réception de la demande d'appréciation ou, si les dispositions du d de l'article R. * 80 B-6-1 ont été mises en œuvre, à compter de la réception des éléments complémentaires demandés.
Livre des procédures fiscales
R*80 B-6-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000021009042
2009-08-30 00:00:00
529cdd45f0cdc2ab8ad4b95d5e1683d1a36c4819ca5dfc499227edde27aa5f7f
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-0.020984280854463577, -0.02328524738550186, -0.01937236078083515, 0.003881620243191719 ]
a) Le service ou l'organisme qui reçoit la demande mentionnée au 3° bis de l'article L. 80 B en adresse, dès sa réception, une copie par pli recommandé avec demande d'avis de réception postal au service des impôts auprès duquel le demandeur est tenu de souscrire ses déclarations de résultats, en mentionnant la date de réception de cette dernière et, s'il y a lieu, la date de retransmission de cette demande au directeur général pour la recherche et l'innovation. Le demandeur est informé simultanément de cette retransmission par pli recommandé avec demande d'avis de réception postal ; b) Le responsable du service ou de l'organisme consulté mentionné au c de l'article R. * 80 B-6-1 notifie sa prise de position simultanément par pli recommandé avec demande d'avis de réception postal au demandeur et au service des impôts mentionné au a.
Livre des procédures fiscales
R*80 B-6-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000021009038
2009-08-30 00:00:00
c20a1c36e37f99e11b9abb001bb740859284ddcde7ab55df66ccb020b68aaeb0
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Les dispositions des articles R. * 80 B-1 à R. *80 B-3 sont applicables aux demandes d'appréciation mentionnées au 4° de l'article L. 80 B, sous réserve de l'application des dispositions suivantes : a) Le modèle prévu à l'article R. * 80 B-1 est fixé par arrêté du ministre chargé du budget et du ministre chargé de la recherche ; b) La direction générale des finances publiques sollicite l'avis des services du ministère chargé de la recherche lorsque l'appréciation du caractère scientifique et technique du projet de recherche présenté par l'entreprise le nécessite ; c) La demande d'éléments complémentaires prévue à l'article R. *80 B-3 peut être faite par le délégué régional académique à la recherche et à l'innovation ou, en Guyane, le délégué régional à la recherche et à la technologie ou le directeur départemental ou, le cas échéant, régional des finances publiques ; d) Le directeur départemental ou, le cas échéant, régional des finances publiques informe l'organisme chargé du recouvrement des cotisations patronales de sécurité sociale dont dépend l'entreprise des suites données à sa demande d'appréciation.
Livre des procédures fiscales
R*80 B-7
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042653955
2021-01-01 00:00:00
19ce3395bfb045441d47f561d4b9568192efce6f5a6f802188569ec2a1af7419
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Le délai de trois mois prévu au 4° de l'article L. 80 B court à compter de la réception de la demande d'appréciation ou, si les dispositions de l'article R. * 80 B-3 ont été mises en oeuvre, à compter de la réception des compléments demandés.
Livre des procédures fiscales
R*80 B-8
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000029012382
2014-05-30 00:00:00
fe4890203695c9647568344765e21141242947001bb8dabaffaa8052624818a1
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a) Le contribuable résident d'un Etat lié à la France par une convention fiscale mentionne sur la demande prévue au 6° de l'article L. 80 B, établie conformément au modèle fixé par arrêté du ministre chargé du budget, sa dénomination sociale, son adresse à l'étranger et l'adresse en France où il fait élection de domicile pour l'instruction de cette demande ainsi que la qualité du signataire. Cette demande présente de façon précise et complète la situation de fait de l'entité située en France et contient toutes les informations nécessaires pour mettre l'administration en mesure d'apprécier si ce contribuable dispose ou non en France d'un établissement stable ou d'une base fixe au sens de cette convention fiscale. Cette demande est adressée, par pli recommandé avec demande d'avis de réception, au directeur général des finances publiques. Elle peut également faire l'objet d'un dépôt contre remise d'un récépissé. b) Si l'administration estime que la demande est incomplète au regard des dispositions du a, elle invite le contribuable, par lettre recommandée avec demande d'avis de réception adressée en France où il a élu domicile, à lui fournir les éléments complémentaires nécessaires. Ces éléments sont produits dans les conditions prévues au second alinéa du a. c) Le délai de trois mois prévu au 6° de l'article L. 80 B court à compter de la réception de la demande ou, si les dispositions du b ont été mises en oeuvre, à compter de la réception des compléments demandés.
Livre des procédures fiscales
R*80 B-9
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025622390
2012-04-01 00:00:00
577bb6178f01109b29c4fef291d1b856c5c308af5cc627d5f858a35fe9f5d046
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-0.048516832292079926, -0.058706071227788925, 0.02115463651716709 ]
La demande prévue au 1° de l'article L. 80 B précise le nom ou la raison sociale et l'adresse de son auteur et indique les dispositions que le contribuable entend appliquer. Elle fournit une présentation précise, complète et sincère de la situation de fait en distinguant, le cas échéant, selon les dispositions concernées, les catégories d'informations nécessaires pour permettre à l'administration fiscale d'apprécier si les conditions requises par la loi sont effectivement satisfaites. La demande prévue au 11° de l'article L. 80 B précise le nom ou la raison sociale et l'adresse de son auteur et indique l'objet de l'enquête ou du contrôle en cours, le ou les lieux où ceux-ci sont réalisés, le nom du service qui les réalise et les points précis et la période pour lesquels l'auteur de la demande sollicite une nouvelle enquête ou un nouveau contrôle.
Livre des procédures fiscales
R*80 B-11
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037561457
2018-11-02 00:00:00
737158abf52b4d3cb487836c5042e7098c1bd45ed2f5f3455b48b52f37ab0930
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I.-La demande prévue au 1° de l'article L. 80 B est adressée par tout moyen permettant d'apporter la preuve de sa réception, à la direction dont dépend le service auprès duquel le contribuable est tenu de souscrire ses obligations déclaratives en fonction de l'objet de la demande. La demande prévue au 11° de l'article L. 80 B est adressée, dans les mêmes conditions qu'au premier alinéa, à la direction dont dépend le service qui réalise l'enquête ou le contrôle. II.-L'administration centrale peut répondre à la demande mentionnée au premier alinéa du I.
Livre des procédures fiscales
R*80 B-12
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037561462
2018-11-02 00:00:00
f3d4f2eab32993e0d2e1cb7d979871bf4992892726e0dda6f3577708f2c68615
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-0.0242855716496706, -0.008963784202933311, 0.013451713137328625, 0.07484852522611618 ]
Si la demande prévue au 1° et au 11° de l'article L. 80 B est incomplète, l'administration adresse, par tout moyen permettant d'apporter la preuve de sa réception, un courrier sollicitant les renseignements complémentaires nécessaires à sa prise de position formelle. Ces éléments sont produits dans les conditions prévues à l'article R. * 80 B-12 .
Livre des procédures fiscales
R*80 B-13
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037561467
2018-11-02 00:00:00
33f0e99b4af95c0b54007ed6ddc84c7a0c1d8a5869053e8a074effca1021e347
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Le délai de trois mois prévu au 1° de l'article L. 80 B court à compter de la réception de la demande ou, si les dispositions de l'article R. * 80 B-13 ont été mises en œuvre, à compter de la réception des compléments demandés. Lorsque la demande prévue au 1° et au 11° de l'article L. 80 B parvient à un service incompétent, ce service la transmet sans délai au service compétent et en informe l'auteur de la demande prévue au 1° et au 11° de l'article L. 80 B. Dans ce cas, le délai prévu au 1° de l'article L. 80 B court à compter de la date de réception par le service compétemment saisi. Lorsque la demande prévue au 1° de l'article L. 80 B porte exclusivement sur le classement fiscal des boissons alcooliques et non alcooliques relevant des articles 302 D bis, 401,402 bis, 403,406,434,435,438,520 A, 1582,1613 bis, 1613 ter et 1613 quater du code général des impôts ou des tabacs relevant de l' article 564 decies du code général des impôts et des articles 275 A à 275 G de l'annexe II de ce code, l'administration invite, le cas échéant, le demandeur à adresser au service commun des laboratoires du ministère de l'économie, des finances et de l'industrie compétent un nombre suffisant d'échantillons du produit dont le classement est demandé. Dans ce cas, le délai mentionné au 1° de l'article L. 80 B court à compter de la réception, par la direction compétente pour délivrer le classement fiscal, de l'analyse de ce laboratoire.
Livre des procédures fiscales
R*80 B-14
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037561474
2018-11-02 00:00:00
0697f02efc6ff17a84fd6696478fed9ff8a2030df7d1d4fb6ca5c279a7b2289b
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a. La demande prévue au 8° de l'article L. 80 B est adressée sur papier libre, dans les conditions prévues à l'article R. * 80 B-2 ; b. Elle précise le nom ou la raison sociale et l'adresse de son auteur, et indique la catégorie de revenus à laquelle le contribuable estime devoir rattacher les revenus de son activité professionnelle, lorsque ceux-ci sont soumis à l'impôt sur le revenu, ou, s'agissant d'une société civile, le type d'impôt auquel il estime devoir soumettre les résultats de son activité professionnelle ; c. Elle fournit une présentation précise et complète de la situation de fait et contient toutes les informations de nature à mettre l'administration en mesure d'apprécier la catégorie dont relèvent les revenus d'activité professionnelle du contribuable, lorsque ceux-ci sont soumis à l'impôt sur le revenu, ou, s'agissant d'une société civile, le type d'impôt dont relèvent les résultats de son activité professionnelle. La demande mentionne notamment la nature de l'activité exercée, le nombre et le statut des personnes travaillant dans l'entreprise, les moyens matériels mis en œuvre, le montant des capitaux investis et, en cas de pluralité d'activités, la nature et l'importance relative de chacune. Lorsque la demande porte sur le type d'impôt dont relèvent les résultats d'activité professionnelle d'une société civile, elle précise la forme juridique de la société en cause et est assortie des statuts de cette dernière ; d. Si la demande est incomplète au regard des dispositions du b et du c, l'administration invite le contribuable, par lettre recommandée avec demande d'avis de réception postal, à fournir les éléments complémentaires nécessaires. Ces éléments sont produits dans les conditions prévues à l'article R. * 80 B-2 ; e. Le délai de trois mois prévu au 8° de l'article L. 80 B court à compter de la réception de la demande ou, si les dispositions du d ont été mises en œuvre, à compter de la réception des compléments demandés.
Livre des procédures fiscales
R*80 B-15
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020815181
2009-07-04 00:00:00
9cce2bae3c4c33d6256ba0fb3ce1d20ad2ee88644f6cff6bfee96ee0c8cce1fa
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La demande prévue au 9° de l'article L. 80 B , établie conformément à un modèle fixé par arrêté du ministre chargé du budget, précise le nom ou la raison sociale et l'adresse du demandeur et des autres personnes concernées par l'opération de fusion, de scission ou d'apport partiel d'actif. Elle mentionne la date prévue de l'opération envisagée, la nature du patrimoine apporté, les modalités de transcription et de rémunération des apports et le montant des plus-values mises en sursis d'imposition. Elle présente également de façon complète la nature et le contexte économique de cette opération, ses conséquences économiques et fiscales, ainsi que, le cas échéant, les autres informations nécessaires pour mettre l'administration en mesure d'en apprécier les motifs et objectifs. La demande est adressée, par pli recommandé avec demande d'avis de réception, au directeur général des finances publiques. Elle peut également faire l'objet d'un dépôt contre remise d'un récépissé. Si l'administration estime que la demande est incomplète au regard des dispositions du premier alinéa, elle invite le contribuable, par lettre recommandée avec demande d'avis de réception, à fournir les éléments complémentaires nécessaires. Ces éléments sont produits dans les conditions prévues au deuxième alinéa. Le délai de six mois prévu au 9° de l'article L. 80 B court à compter de la réception de la demande par le directeur général des finances publiques ou, le cas échéant, à compter de la réception des compléments demandés.
Livre des procédures fiscales
R*80 B-16
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000036801080
2018-04-15 00:00:00
b6712430e6aa58dfaa42aa2daef0db792247c75184398503854458c03646cc27
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La demande de prise formelle de position de l'administration prévue au 13° de l'article L. 80 B contient une présentation écrite, précise et complète des travaux envisagés et indique : 1° Le nom ou la raison sociale et l'adresse postale du demandeur ; 2° Les références des parcelles cadastrales, préfixe, section et numéro, du ou des terrains concernés et la surface en mètres carrés constituant l'assiette taxable du projet ; 3° Les dispositions législatives ou réglementaires au regard desquelles le demandeur souhaite bénéficier d'une prise de position.
Livre des procédures fiscales
R*80 B-17
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046475360
2022-10-24 00:00:00
f4973c92e291d2647deb8bc58cdd1ce9fe3593608dcf67d05754740b4c8fcd84
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Cette demande est adressée, par tout moyen permettant de rapporter la preuve de sa date de réception, à la direction départementale ou, s'il y lieu, régionale des finances publiques dont dépend le service auprès duquel le contribuable est tenu de satisfaire ses obligations déclaratives en matière de taxe d'aménagement. Elle peut également être déposée contre remise d'un récépissé. Lorsque la demande ne permet pas à l'administration de prendre position, elle adresse à son auteur, par tout moyen permettant de rapporter la preuve de sa date de réception, la liste des informations complémentaires nécessaires. Ces éléments sont produits par le demandeur dans les conditions prévues au premier alinéa. En l'absence de réponse dans le délai d'un mois à compter de la date de réception de cette demande d'informations complémentaires, la demande de prise de position formelle est réputée caduque.
Livre des procédures fiscales
R*80 B-18
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046475362
2022-10-24 00:00:00
63589a5548f9af94f06e2e2786e25f6d2702972928694882e3fe5a5c1d8c44e6
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Le délai de trois mois prévu au 13° de l'article L. 80 B court à compter de la date de réception de la demande de l'intéressé ou, si des informations complémentaires lui ont été demandées, à compter de la date de réception de ces informations. Lorsque la demande est adressée à un service incompétent, ce service la transmet sans délai au service compétent et en informe l'auteur de la demande. Dans ce cas, le délai de trois mois court à compter de la date de réception par le service compétent.
Livre des procédures fiscales
R*80 B-19
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046475364
2022-10-24 00:00:00
4479efdf431a72818e908b1bd52b3cec9dad118e0b77b6247a9f192664c85ea7
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La demande mentionnée à l'article L. 80 C , établie conformément à un modèle fixé par voie réglementaire, précise le nom de l'organisme et son adresse ainsi que l'identité du signataire. Elle fournit une présentation précise et complète de l'activité exercée par l'organisme ainsi que toutes les informations nécessaires pour permettre à l'administration d'apprécier si celui-ci relève de l'une des catégories mentionnées aux articles 200 et 238 bis du code général des impôts.
Livre des procédures fiscales
R*80 C-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316214
2004-07-16 00:00:00
452fd44547279c76f8bf59ad1a23041a5b6e9a82853d9037bb22ee2ebde38994
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La demande mentionnée à l'article R. * 80 C-1 est adressée, par pli recommandé avec demande d'avis de réception, à la direction départementale ou, le cas échéant, régionale des finances publiques du siège de l'organisme. Elle peut également faire l'objet d'un dépôt contre décharge.
Livre des procédures fiscales
R*80 C-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025622460
2012-04-01 00:00:00
8fec6b284b5490e3792a973aa120b5a92c76abc960e4d3148f40e43e2f939857
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Si la demande mentionnée à l'article R. *80 C-1 ne permet pas d'apprécier la situation de l'organisme au regard des dispositions des articles 200 et 238 bis du code général des impôts, le directeur invite l'auteur de la demande, par lettre recommandée avec demande d'avis de réception, à fournir les éléments complémentaires nécessaires. Ces éléments sont produits dans les conditions prévues à l'article R. *80 C-2 .
Livre des procédures fiscales
R*80 C-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316216
2004-07-16 00:00:00
cac4348cc8a5d01ce9260523abf586731225ce4f87394589937b407750ac1098
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Le délai de six mois prévu à l'article L. 80 C court à compter de la réception de la demande ou, si les dispositions de l'article R. * 80 C-3 ont été mises en oeuvre, à compter de la réception des compléments demandés.
Livre des procédures fiscales
R*80 C-4
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316217
2004-07-16 00:00:00
a4b57cb97d62595d2124765505f53e225b379dc8090e4a794abfcb9f4017b293
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La demande écrite de second examen mentionnée à l'article L. 80 CB est adressée par tout moyen permettant d'apporter la preuve de sa réception à la direction qui a répondu à la demande initiale du contribuable. Elle doit être présentée dans le délai de deux mois, décompté à partir de la date de réception de la réponse de l'administration à la demande initiale. Le contribuable qui souhaite bénéficier des dispositions du quatrième alinéa de l'article L. 80 CB le mentionne dans sa demande.
Livre des procédures fiscales
R*80 CB-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037561495
2018-11-02 00:00:00
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Le collège prévu au troisième alinéa de l'article L. 80 CB se prononce selon les mêmes règles et délais que ceux prévus pour la demande initiale. Ce délai est décompté, dans les mêmes conditions, à partir de la date de réception par l'administration de la demande du contribuable d'un second examen. Le collège est national lorsque la demande initiale présentée par le contribuable a fait l'objet d'une réponse, selon le cas, par les services centraux ou les directions à compétence nationale de la direction générale des finances publiques ou par les services centraux ou les services à compétence nationale de la direction générale des douanes et droits indirects ou par les services spécialisés rattachés à une direction interrégionale de cette direction générale. Le collège est également national lorsque la demande prévue à l'article L. 80 CB porte sur un classement fiscal mentionné au troisième alinéa de l'article R.* 80 B-14. Dans les autres cas, le collège est territorial.
Livre des procédures fiscales
R*80 CB-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037561500
2018-11-02 00:00:00
dec8f1372fb9add26edbb32f6089f3a15e387aa7f1e6254460c2764c30f53df8
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La composition des collèges nationaux est fixée par arrêté du ministre chargé du budget. Ils comprennent, selon le cas, six membres de la direction générale des finances publiques ou six membres de la direction générale des douanes et droits indirects. Un des membres, désigné par arrêté du ministre chargé du budget, a la qualité de président. Le président a voix prépondérante en cas de partage. En cas d'absence ou d'empêchement ou dans le cas prévu au cinquième alinéa, la présidence est assurée par un membre du collège désigné à cet effet par l'arrêté mentionné ci-dessus. La composition et la compétence géographique de chaque collège territorial sont fixées par arrêté du ministre chargé du budget. Chaque collège comprend, selon le cas, six membres de la direction générale des finances publiques ou six membres de la direction générale des douanes et droits indirects. Un des membres, désigné par arrêté du ministre chargé du budget, a la qualité de président. Le président a voix prépondérante en cas de partage. En cas d'absence ou d'empêchement ou dans le cas prévu au cinquième alinéa, la présidence est assurée par un membre du collège désigné à cet effet par l'arrêté mentionné ci-dessus. Le collège national ou territorial désigne, selon le cas, un rapporteur de la direction générale des finances publiques ou un rapporteur de la direction générale des douanes et droits indirects. Sauf en cas d'urgence motivée, ses membres sont convoqués par le président quinze jours au moins avant la date fixée pour la réunion du collège. S'il apparaît que l'un des membres a eu à prendre position sur l'une des affaires soumises au collège, il ne prend pas part à la délibération du collège. Le collège délibère valablement à condition que trois membres au moins soient présents.
Livre des procédures fiscales
R*80 CB-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000021493751
2009-12-19 00:00:00
3d633165816b4cda37356cb8f6b15e559e2033d582dfcce3e73b532d762cce51
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Le service, dont la réponse initiale a fait l'objet de la demande de second examen, notifie au contribuable, par tout moyen permettant d'apporter la preuve de sa réception, une nouvelle réponse conforme à la délibération du collège.
Livre des procédures fiscales
R*80 CB-4
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037561505
2018-11-02 00:00:00
f661011cfb98806936a2c69dc47618978b8f50474cac88a18d3b4cb284be1b7c
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-0.023660484701395035, -0.024350639432668686, 0.03457874804735184 ]
Lorsque la demande de second examen porte sur le caractère scientifique et technique d'un projet de dépenses de recherche ayant donné lieu à une prise de position de l'administration des impôts sur le fondement du 3° de l'article L. 80 B et que l'avis des services ou organismes mentionnés au deuxième alinéa de ce même 3° est sollicité, l'expert qui examine la demande ne peut être celui qui a examiné la demande initiale.
Livre des procédures fiscales
R*80 CB-5
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000021493746
2009-12-19 00:00:00
73273cd868a9b3188dc1f69e9515c3b59f2f18b023fa0fba3416707f77d25639
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Lorsque la demande de second examen mentionnée à l'article L. 80 CB porte sur une prise de position de l'administration au titre du 3° bis de l'article L. 80 B , les articles R. * 80 CB-1 à R. * 80 CB-4 s'appliquent. Toutefois, par dérogation aux dispositions de l'article R. * 80 CB-3 , dans ce cas, le collège est national. La composition du collège est fixée par arrêté du ministre chargé de la recherche. Il comprend quatre membres de la direction générale pour la recherche et l'innovation. Le collège délibère valablement à condition que deux membres au moins soient présents. Un des membres, désigné par le ministre chargé de la recherche, a la qualité de président. Le président a voix prépondérante en cas de partage. En cas d'absence ou d'empêchement, ou dans le cas prévu au cinquième alinéa de l'article R. * 80 CB-3, la présidence est assurée par un membre du collège désigné à cet effet par l'arrêté mentionné ci-dessus. Le collège désigne un rapporteur choisi au sein de la direction générale pour la recherche et l'innovation ainsi qu'un expert différent de celui qui a examiné la demande initiale.
Livre des procédures fiscales
R*80 CB-6
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000021493743
2009-12-19 00:00:00
e71a051414727e154eab6e909fdbf2ec369823b6039e342cdcbd5b29c848cf0b
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La décision d'appliquer les majorations et amendes mentionnées à l'article L. 80 E est prise par un agent ayant au moins le grade d'inspecteur divisionnaire.
Livre des procédures fiscales
R80 E-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025625217
2012-04-01 00:00:00
3e97e62d6bee4e509e02db1e77e65a5aad73e18fc93ec53dab0355f296a82d9c
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-0.03856184706091881, -0.03637290000915527, 0.03876058757305145 ]
Le droit d'enquête défini aux articles L. 80 F à L. 80 H peut être exercé par les fonctionnaires de la direction générale des finances publiques appartenant à des corps des catégories A et B et agissant soit dans le ressort territorial du service auquel ils sont affectés, soit dans l'ensemble de la région Ile-de-France lorsqu'ils exercent leurs fonctions dans un département situé dans cette région. Les fonctionnaires visés au premier alinéa peuvent se faire assister par tout autre fonctionnaire de la direction générale des finances publiques, affecté ou non dans le ressort territorial du même service et appartenant à des corps de catégories A et B.
Livre des procédures fiscales
R80 F-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025625266
2012-04-01 00:00:00
add194ba97eb169a04299fbdfaa86cb7aa37257d02036b1d3d3858a57e3cb60d
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Les fonctionnaires qui ont compétence pour procéder à la mise en oeuvre du droit d'enquête auprès d'un assujetti à la taxe sur la valeur ajoutée, en application de l'article R. 80 F-1, peuvent exercer ce droit dans tous les établissements de l'intéressé, quel que soit leur lieu de situation. Ils peuvent également l'exercer à l'égard des assujettis, ayant avec celui-ci des relations professionnelles impliquant une obligation de facturation, quel que soit le lieu de leur siège, de leur établissement, de leur domicile ou de l'exercice de leur activité.
Livre des procédures fiscales
R80 F-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316221
2003-08-31 00:00:00
3b6abfd22d0204594d5a16649c17c695afe9eeb84d7a75dfabe754eb13858ea4
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En cas de changement du lieu de dépôt de déclaration en matière de taxe sur la valeur ajoutée ou du lieu d'exercice de l'activité d'un assujetti, les fonctionnaires territorialement compétents pour procéder à la mise en oeuvre du droit d'enquête, eu égard à la nouvelle situation de l'assujetti, le sont concurremment avec les services de l'ancien lieu de dépôt de déclaration ou d'exercice de l'activité, pour toute la période visée à l'article L. 102 B .
Livre des procédures fiscales
R80 F-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316222
1995-10-27 00:00:00
78e32826f8baf0174743957cbb60b3776fe9cf574563b7595a94936380e77d03
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Le droit de contrôle défini aux articles L. 80 K et L. 80 L peut être exercé par les fonctionnaires de la direction générale des finances publiques appartenant à des corps des catégories A et B et agissant soit dans le ressort territorial du service auquel ils sont affectés, soit dans l'ensemble de la région Ile-de-France lorsqu'ils exercent leurs fonctions dans un département situé dans cette région. Les fonctionnaires visés au premier alinéa peuvent se faire assister par tout autre fonctionnaire de la direction générale des finances publiques, affecté ou non dans le ressort territorial du même service et appartenant à des corps de catégories A et B.
Livre des procédures fiscales
R80 K-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025625262
2012-04-01 00:00:00
1c02ccae259de76db04798d93a9b6646e9bf7cbe7e7a7cea30933badac96b650
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I.-Les demandes et la mise en demeure mentionnées à l'article L. 80 P sont adressées par les agents de catégorie A de la direction nationale d'enquêtes fiscales habilités à cet effet. L'habilitation leur est délivrée par le directeur de la direction nationale d'enquêtes fiscales ou par un agent de cette même direction, qui soit détient au moins le grade d'administrateur de l'Etat, soit est d'un niveau équivalent. L'habilitation prend fin en cas d'affectation de son bénéficiaire à un emploi qui n'en justifie plus l'exercice. Elle peut à tout moment être retirée ou suspendue. II.-La demande de mise en conformité mentionnée au premier alinéa du I de l'article L. 80 P comporte, outre le visa de cet article, les informations suivantes : 1° Le rappel des obligations déclaratives et de paiement de la taxe sur la valeur ajoutée applicables à l'assujetti mentionné au premier alinéa du I du même article ; 2° Le constat des manquements à ces obligations ; 3° Le délai de trente jours imparti à l'assujetti pour se conformer à ses obligations, qui court à compter de la réception de la demande de mise en conformité. III.-La mise en demeure mentionnée au second alinéa du I de l'article L. 80 P comporte, outre le visa de cet article, les informations suivantes : 1° La référence de la demande de mise en conformité mentionnée au premier alinéa du I du même article ; 2° Le constat de l'absence de réponse ou de mise en conformité dans le délai imparti ; 3° Le délai de trente jours imparti à l'assujetti pour se conformer à ses obligations, qui court à compter de la réception de la mise en demeure ; 4° Les mesures mentionnées aux 1° à 3° du II du même article qui seront appliquées à défaut de mise en conformité. IV.-Les demandes mentionnées aux 1° à 3° du II de l'article L. 80 P comportent, outre le visa de cet article, les informations suivantes : 1° Les motifs qui ont conduit à leur envoi ; 2° La mesure qui doit être mise en œuvre par le destinataire de la demande ; 3° Le délai, qui débute à compter de la réception de la demande, imparti pour mettre en œuvre la mesure ; 4° La mention de l'amende prévue à l' article 1788 bis du code général des impôts encourue à défaut de mise en œuvre de la mesure enjointe ; 5° La mention des délais et des voies de recours ouverts au destinataire de la demande. La demande de renouvellement de la mesure mise en œuvre en application des 1° à 3° du II de l'article L. 80 P comporte les mêmes mentions et est adressée avant le terme de la mesure initiale.
Livre des procédures fiscales
R*80 P-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000049799390
2024-06-29 00:00:00
64b6647e12ae99f7673851f1499c8614609f4993ffc650b9f9adbd20491a32a0
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-0.047126404941082, 0.0945921316742897 ]
Le droit de communication défini à l'article L. 81 est exercé par les fonctionnaires titulaires ou stagiaires appartenant à des corps de catégorie A ou B ou par des fonctionnaires titulaires appartenant à des corps de catégorie C agissant sur l'ensemble du territoire métropolitain et des départements et régions d'outre-mer, pour l'exercice de leurs missions d'établissement de l'assiette, de contrôle et de recouvrement des impôts, droits et taxes.
Livre des procédures fiscales
R*81-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030593629
2015-05-15 00:00:00
0cec9470397188e2175f8cac4f662379a5a9c2ca1f2089e28b5e617447eea091
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Pour l'exercice du droit de communication mentionné au deuxième alinéa de l'article L. 81 : 1° La demande formulée par l'administration comporte les éléments objectifs mentionnés aux a à c : a) La nature de la relation juridique ou économique existant entre la personne soumise au droit de communication et les personnes dont l'identification est demandée ; b) La ou les informations demandées relatives aux personnes faisant l'objet de la recherche ; ces informations sont précisées par l'un au moins des critères de recherche suivants : – situation géographique ; – seuil pouvant être exprimé soit en quantité, nombre, fréquence ou montant financier ; – mode de paiement ; c) La période, éventuellement fractionnée mais ne pouvant excéder dix-huit mois, sur laquelle porte la recherche ; 2° Sur demande de l'administration, les informations sont communiquées sur un support informatique, par un dispositif sécurisé ; 3° La décision de mettre en œuvre le droit de communication est prise par un agent ayant au moins le grade d'inspecteur divisionnaire des finances publiques ou d'inspecteur régional des douanes ; 4° Les informations communiquées sont conservées par l'administration pendant un délai de trois ans à compter de leur réception, à l'exception de celles utilisées dans le cadre de l'une des procédures prévues au titre II de la première partie du présent livre, qui sont conservées jusqu'à l'expiration de toutes les voies de recours.
Livre des procédures fiscales
R*81-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000031118953
2015-08-31 00:00:00
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Le droit de communication mentionné à l'article L. 81 est exercé par les agents de la direction générale des finances publiques. Il peut être exercé par les agents de la direction générale des douanes et droits indirects dans les conditions définies aux articles L. 82 C , L. 83 , L. 84 , L. 85 , L. 85-0 B , L. 85 A , L. 87 , L. 90 , L. 92 , L. 95 , L. 96 H , L. 101 , R. * 81-1, R. * 81-3 et à l'article R. * 101-1 en ce qui concerne les contributions indirectes, droits, taxes, redevances et impositions obéissant aux mêmes règles.
Livre des procédures fiscales
R81-5
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000038623870
2019-06-08 00:00:00
5335b39ba8952caae1fe7739bc3a993fc0f4591d4fb502b5ec17ec249c800ce9
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I. – N'entrent dans le champ d'application de l'obligation édictée par l'article L. 81-A que : a) Les employeurs ; b) Les organismes et services chargés de la gestion d'un régime obligatoire de sécurité sociale ; c) Les institutions mentionnées au chapitre Ier du titre II du livre IX du code de la sécurité sociale ; d) Les institutions gestionnaires du régime d'assurance prévu à l'article L. 5421-1 du code du travail. II. – Une personne ou organisme mentionné au I ne peut porter à la connaissance de la direction générale des finances publiques ou de la direction générale des douanes et droits indirects un numéro d'inscription au répertoire national d'identification des personnes physiques, sur le fondement de l'article L. 81-A, qu'en complément des éléments d'identification d'une personne physique au sujet de laquelle une disposition législative expresse du présent livre ou du code général des impôts l'oblige à fournir sur support papier ou électronique des informations nominatives.
Livre des procédures fiscales
R*81 A-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025622467
2012-04-01 00:00:00
98b53fa789a58e969c01ff3809b491d54339ee6d3002379380cc420747460050
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Les sociétés redevables de l'impôt sur les sociétés doivent tenir l'ensemble des documents prévus à l'article L. 85 à la disposition des agents de l'administration à leur lieu d'imposition.
Livre des procédures fiscales
R*85-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316604
1982-01-01 00:00:00
2916fa03c61049ab0f9ecff48c436ee835d8cade2c7544b40ac814e15abb10d0
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Pour l'exercice du droit de communication de l'administration, le gérant et le dépositaire d'un fonds commun de placement sont tenus de présenter : a. Tous documents comptables liés au fonctionnement du fonds, et notamment les pièces de recettes et de dépenses de toute nature ; b. Un relevé des valeurs liquidatives dégagées au cours des six dernières années. c. La liste des personnes pour lesquelles ils sont tenus de remplir les obligations prévues à l'article 41 sexdecies F de l'annexe III au code général des impôts au cours des six dernières années. Dans le cadre de ses obligations fiscales, le gérant doit tenir à la disposition de l'administration toutes justifications de nature à prouver la conformité du fonctionnement du fonds commun avec le statut législatif et réglementaire de ces organismes.
Livre des procédures fiscales
R87-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316608
2005-01-01 00:00:00
8f50811cd2d89b03e60ead98a646c3ad3a8f00fa6d7f8e020672c2d36464d14a
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-0.021752819418907166, 0.003042486496269703, -0.029489068314433098, 0.024952875450253487 ]
Le gérant d'un fonds commun de placement à risques ou d'un fonds professionnel de capital investissement ou le dépositaire des actifs de ce fonds agissant pour le compte du gérant est soumis aux obligations définies à l'article R. 87-1 . A chaque inventaire semestriel, la société de gestion d'un fonds commun de placements à risques ou d'un fonds professionnel de capital investissement ou le dépositaire des actifs de ce fonds agissant pour le compte de la société de gestion s'assure que les sociétés dont les titres sont retenus pour le calcul de la proportion de 50 % mentionnée au II de l'article 163 quinquies B du code général des impôts remplissent, à la date de clôture de leur dernier exercice précédant l'inventaire, les conditions posées au II de l'article 163 quinquies B précité.
Livre des procédures fiscales
R87-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000027799392
2013-07-31 00:00:00
c3c2a298ed2e1ef2eaf06e73348134720b6888d0abf57c1013a1bed338230ae0
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Le gérant d'un fonds commun d'intervention sur les marchés à terme ou le dépositaire des actifs de ce fonds est soumis aux obligations définies à l'article R. 87-1 .
Livre des procédures fiscales
R87-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316235
1996-05-12 00:00:00
cbef9c9458abd526e4f410aa2dca6cc54472ba813414dd9f2f17762282af39ea
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Le contenu de l'obligation de conservation ainsi que les modalités d'exercice du droit de communication prévu à l'article L. 96 A sont régis conformément aux dispositions de l'article R. 152-10 du code monétaire et financier.
Livre des procédures fiscales
R* 96 A-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000024157013
2011-06-12 00:00:00
0a65201757c9b6b1c9806a951ca4a6b1143c98dc380ca8d8ca70ca539ebf0958
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-0.021914847195148468, -0.04396248981356621, -0.08766403049230576, -0.018144065514206886, -0.004028951749205589 ]
Les teneurs de compte des opérations réalisées sur les instruments financiers à terme mentionnés au 8° du I de l' article 35 , au 5° du 2 de l' article 92 et à l'article 150 ter du code général des impôts ou, en l'absence de teneur de compte, les personnes cocontractantes de ces contrats financiers tiennent à la disposition de l'administration tout document de nature à justifier la date de réalisation et le montant du profit ou de la perte dégagé par chacun de leurs clients à la clôture de chaque position ainsi que les caractéristiques des contrats ou positions correspondants. Lorsque le contrat se dénoue par la livraison d'un instrument financier ou d'une marchandise, les teneurs de comptes et les personnes mentionnés au premier alinéa fournissent également la valeur au jour de la livraison de cet instrument financier ou de cette marchandise.
Livre des procédures fiscales
R96 CA-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000029311769
2014-08-01 00:00:00
075eea030449281d6b1b85717538f049ddddd4d46e111a29c6d93bd98ba9bbb6
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L'organisme gestionnaire d'un plan d'épargne en actions défini à l'article 163 quinquies D du code général des impôts doit tenir à la disposition de l'administration tous documents de nature à justifier de la date, de la nature et du montant des versements, retraits ou rachats effectués par chacun de ses clients. Cet organisme doit en outre être en mesure de produire les éléments faisant apparaître : 1° La désignation des titres figurant sur le plan à la date de sa clôture et leur valeur à cette même date ; 2° La désignation des titres ayant fait l'objet d'un retrait après l'expiration de la huitième année et leur valeur à la date du retrait.
Livre des procédures fiscales
R96 D-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316243
1993-08-18 00:00:00
e69c183d4d1c999747a655bf5b8613add916dd77aaf271f528226ac6ec3f3eef
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Le droit de communication prévu à l'article L. 96-E s'effectue dans les conditions prévues à l'article R.* 81-1 . Il s'exerce par correspondance ou sur place.
Livre des procédures fiscales
R*96 E-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316244
2005-09-16 00:00:00
a47f03c5c7769de8a9344d683aef70c1dcff17e609b2233edcb4481cf13dd534
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Par dérogation à l'article R.* 81-1, le droit de communication prévu au I de l'article L. 96 G est exercé par des fonctionnaires titulaires appartenant à des corps de catégorie A ou B, habilités à cet effet par le directeur, ou son adjoint, chargé, selon le cas, d'une direction régionale ou départementale des finances publiques, d'un service à compétence nationale ou d'une direction spécialisée de contrôle fiscal, dans lequel ces fonctionnaires sont affectés.
Livre des procédures fiscales
R*96 G-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047905344
2023-07-30 00:00:00
70f3d3ccf6f7378ea3af4da527a0e56bca37b7e6fdf828d52e2080438f8daeda
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-0.017441725358366966, -0.016490936279296875, -0.032576851546764374, 0.03126557916402817, 0.014073817990720272 ]
La demande d'autorisation de communication des données de connexion précise : 1° Le service demandeur ; 2° Le nom de la ou des personnes pour lesquelles la communication de données de connexion est demandée, ou toute information permettant de les identifier ; 3° Les données de connexion ou les types de données de connexion demandés pour chaque personne mentionnée au 2° ; 4° Les périodes au titre desquelles ces données sont demandées ; 5° Les éléments de fait et de droit permettant de justifier cette demande. Si nécessaire, des demandes complémentaires peuvent être présentées au titre d'une procédure pour laquelle une demande a déjà été introduite.
Livre des procédures fiscales
R*96 G-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047905346
2023-07-30 00:00:00
75704666f168ff91ad3ba6507276db6c54ce7c5c4203d2141f44d6aa17d7b9b8
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L'article R.* 81-3 n'est pas applicable au droit de communication prévu au I de l'article L. 96 G.
Livre des procédures fiscales
R*96 G-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047905348
2023-07-30 00:00:00
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La demande d'autorisation de communication des données de connexion mentionnée au cinquième alinéa du II de l'article L. 96 G, adressée au contrôleur des demandes de données de connexion, et l'autorisation préalable délivrée par celui-ci, mentionnée au premier alinéa du II du même article L. 96 G, sont formulées par écrit et transmises par tout moyen permettant d'en assurer la confidentialité et d'en attester de la réception.
Livre des procédures fiscales
R*96 G-4
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047905350
2023-07-30 00:00:00
9cde483df04b784416ed177894513197d619141fb4af4cd9c7ba83bce9e0102f
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-0.03371240571141243, 0.004931836389005184, 0.02139989845454693, 0.04266452416777611 ]
Le droit de communication prévu au I de l'article L. 96 G est exercé auprès des opérateurs et prestataires mentionnés au même I au moyen d'une demande écrite faisant état de l'autorisation du contrôleur des demandes de données de connexion. Cette demande comprend les éléments mentionnés aux 2°, 3° et 4° de l'article R* 96 G-2. Sur demande de l'administration, les opérateurs et les prestataires lui communiquent les données sur support informatique, par un dispositif sécurisé.
Livre des procédures fiscales
R*96 G-5
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047905352
2023-07-30 00:00:00
e0c2ae81a5182c45fac831a7d70613ec12576e6fc2893e6e381b8b1d8b9ba713
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Les données de connexion transmises par les opérateurs de communications électroniques et les prestataires mentionnés au I de l'article L. 96 G sont recueillies et conservées, jusqu'à leur destruction, selon des modalités propres à garantir leur confidentialité.
Livre des procédures fiscales
R*96 G-6
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047905354
2023-07-30 00:00:00
4ed9e1b84372246e243d8e7e35fd7f3ee9fcec1dfcea54f23d83ea88962ed96d
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-0.04324192926287651, -0.03624599054455757, 0.06421741098165512, 0.03976781293749809, 0.023938896134495735 ]
Le directeur d'un service ayant mis en œuvre le droit de communication prévu au I de l'article L. 96 G, ou son adjoint, adresse chaque année au contrôleur des demandes de données de connexion un procès-verbal indiquant les données de connexion collectées qui ont été détruites conformément aux dispositions de l'avant-dernier alinéa du II de l'article L. 96 G. Les demandes d'autorisation d'accès aux données de connexion adressées au contrôleur des demandes de données de connexion ainsi que les autorisations délivrées par ce dernier sont détruites dans les mêmes conditions et, le cas échéant, en même temps que les données collectées à raison de ces demandes et autorisations.
Livre des procédures fiscales
R*96 G-7
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000047905356
2023-07-30 00:00:00
8a117725118250dc3eb51f9292a78e2a22165c63940fa493b5e05a5626da5bb1
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La forme du relevé prévu par l'article L. 97 , dont un double doit être adressé au redevable, est déterminée par un arrêté du ministre chargé des finances, du ministre chargé des affaires sociales et du ministre chargé de l'agriculture.
Livre des procédures fiscales
R*97-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316246
1993-08-18 00:00:00
927c80b2e68706a411b4207168152673f6adedbd10d42e0985cfb34022fe53fa
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-0.03228127956390381, -0.047762736678123474, -0.0196539219468832, -0.010115872137248516 ]
Lorsque le relevé récapitulatif concerne des praticiens adhérents d'une association agréée, les organismes prévus à l'article L. 97 doivent communiquer au lieu et place de la nature des prestations fournies les mentions correspondant à la nomenclature générale des actes professionnels.
Livre des procédures fiscales
R*97-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316248
1993-08-18 00:00:00
6225f702cd2df77c31862156f9ec5ace9f020ca7a18d8707b4c60b5c9d49576d
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Les informations à communiquer à la direction générale des finances publiques en application des dispositions de l'article L. 98 B par l'organisme de sécurité sociale mentionné à ce même article portent exclusivement sur les données suivantes : 1° La raison sociale, l'adresse et le numéro SIRET de l'organisme de sécurité sociale émetteur des informations ; 2° Pour chaque salarié déclaré : a. Son identification : nom de famille, nom marital, prénoms, sexe, date et lieu de naissance, adresse du dernier domicile connu et numéro d'inscription au répertoire national d'identification des personnes physiques ; b. L'identification de son employeur : nom et prénoms, pseudo-SIRET, adresse ; c. La période d'emploi et le nombre d'heures effectuées pendant cette période ; d. Le montant des sommes versées au cours de l'année civile précédente, en distinguant le salaire brut annuel correspondant au total sur l'année des rémunérations brutes servant de base au calcul des cotisations de sécurité sociale et le salaire net imposable.
Livre des procédures fiscales
R*98 B-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025622496
2012-04-01 00:00:00
7bc8b682dd12c7c7ec2e34fadf53178f3d7fa69859558bfa99d377fe775c236a
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-0.04123242199420929, -0.00992621760815382, -0.011456946842372417, 0.03671432286500931 ]
La communication par voie électronique prévue au deuxième alinéa de l'article L. 98 B est effectuée auprès d'un centre informatique désigné par arrêté du ministre chargé du budget.
Livre des procédures fiscales
R*98 B-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316252
2007-05-02 00:00:00
b6d13f51f7e9e27a7f430959695d7dd15a8cabd379257228ffcca7455cc2b0fe
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Le numéro d'inscription au répertoire national d'identification des personnes physiques porté à la connaissance de la direction générale des finances publiques en application de l'article L. 98 B est exclusivement utilisé pour vérifier la fiabilité des éléments d'identification des personnes physiques figurant dans les traitements de données relatives à l'assiette, au contrôle et au recouvrement de l'impôt sur le revenu.
Livre des procédures fiscales
R*98 B-3
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025622492
2012-04-01 00:00:00
e74d342efea500a04e0c3907c60d7028ec99ddd149ea5338012dab7a2b4c66a3
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Lorsque la mise en oeuvre des dispositions de l'article R* 98 B-3 s'avère susceptible de porter une atteinte grave et immédiate aux droits et libertés visés à l'article 1er de la loi n° 78-17 du 6 janvier 1978 relative à l'informatique, aux fichiers et aux libertés, la Commission nationale de l'informatique et des libertés peut enjoindre à l'autorité administrative de prendre sans délai les mesures de sécurité pouvant aller jusqu'à la destruction des supports d'information qui ont été constitués à partir du numéro d'inscription au répertoire national d'identification des personnes physiques. Elle peut également, indépendamment de la mesure de destruction prévue au premier alinéa, faire application des articles R* 288-1 à R* 288-3.
Livre des procédures fiscales
R*98 B-4
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000018570344
2008-04-03 00:00:00
1decc5d71343b9bf184944438df5379b1efc792c5a4ee2c10a2b142e5bbd6bd1
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Les éléments qui sont communiqués à la direction générale des finances publiques en application de l'article L. 98 C par les organismes mentionnés à ce même article sont les suivants : 1° La raison sociale, l'adresse et le numéro SIRET de l'organisme de sécurité sociale émetteur des éléments ; 2° Pour chaque travailleur indépendant mentionné à l'article L. 613-7 du code de la sécurité sociale : a) Son identification : nom de famille, nom d'usage, prénoms, sexe, date et lieu de naissance, adresse, numéro d'inscription au répertoire national d'identification des personnes physiques et numéro SIRET ; b) Les informations relatives à l'activité : adresse d'exploitation de l'établissement principal ; type d'établissement ; code de la nomenclature d'activités française (NAF) ; numéro de liaison du travailleur indépendant ; situation du compte du travailleur indépendant enregistré auprès des organismes mentionnés aux articles L. 213-1 et L. 752-4 du code de la sécurité sociale et, le cas échéant, dates de suspension ou de radiation du compte ; date de création, motif de radiation, date de cessation du compte du travailleur indépendant enregistré auprès des organismes mentionnés aux articles L. 213-1 et L. 752-4 du code de la sécurité sociale ; c) La période d'exonération de charges sociales lorsque le travailleur indépendant en a bénéficié au titre de l'aide aux créateurs et repreneurs d'entreprise mentionnée à l'article L. 131-6-4 du code de la sécurité sociale ; d) Les informations relatives à l'option pour le versement libératoire mentionnée à l'article 151-0 du code général des impôts et son montant, pour l'année précédant la communication des informations ; e) Le montant du chiffre d'affaires de l'exercice précédant la communication des éléments.
Livre des procédures fiscales
R*98 C-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045414403
2022-03-28 00:00:00
486abc2cbc1cbb26f16d2519f57929aaf3af4e4e0caef87bd980e0a8fbd9b3f7
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Les éléments qui sont communiqués à la direction générale des finances publiques en application de l'article L. 98 D par les organismes mentionnés à ce même article sont les suivants : 1° La raison sociale, l'adresse et le numéro SIRET de l'organisme de sécurité sociale émetteur des éléments ; 2° Les données d'identification des particuliers employeurs mentionnés aux 1° et 2° du I de l'article L. 98 D et des particuliers mentionnés au 3° du I du même article : nom de famille, nom d'usage, prénoms, sexe, date et lieu de naissance, adresse, numéro d'identification attribué par les organismes mentionnés au 1° du présent article, numéro d'inscription au répertoire national d'identification des personnes physiques ou, lorsqu'ils bénéficient de l'application de l'article 199 sexdecies du code général des impôts à raison de ces situations, leur numéro d'identification fiscale ; 3° Les données d'identification et éléments de rémunérations des salariés des particuliers employeurs mentionnés au 1° et 2° du I de l'article L. 98 D : nom de famille, nom d'usage, prénoms, sexe, date et lieu de naissance, période d'emploi, salaires nets et cotisations versés, rémunération nette fiscale imposable ; 4° Les données d'identification des entreprises ou associations mentionnées au 3° du I de l'article L. 98 D : nom et numéro SIRET ; 5° Le montant perçu par les particuliers employeurs et particuliers mentionnés au I de l'article L. 98 D en application de l'article 199 sexdecies du code général des impôts, et le cas échéant, le montant de toutes autres aides non fiscales dont ils bénéficient à raison des situations mentionnées au même I de l'article L. 98 D pendant l'année précédant celle de la transmission des informations ; 6° Lorsque les situations mentionnées au I de l'article L. 98 D permettent la réalisation de l'activité de garde d'enfants mentionnée au 1° de l'article L. 7231-1 du code du travail, les modalités de garde et l'année de naissance de chaque enfant.
Livre des procédures fiscales
R*98 D-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045414521
2022-03-28 00:00:00
f838c83a1cd6079241e9775ff6384ef09f08c12db42f53363e36618742c382d0
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La communication à la direction générale des finances publiques des éléments mentionnés aux articles R* 98 C-1 et R* 98 D-1 s'effectue par voie électronique.
Livre des procédures fiscales
R*98 D-2
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000045414407
2022-03-28 00:00:00
0c6ca9f40ab344f9a226006b5b213fa08e3b933b7eb0ae4954a27ca124e183ad
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Pendant les quinze jours qui suivent la date à laquelle est rendue une décision, de quelque nature qu'elle soit, par une juridiction civile, administrative, consulaire, prud"homale ou militaire, les pièces restent déposées au greffe où elles sont à la disposition de l'administration des finances. Ce délai est réduit à dix jours en matière correctionnelle.
Livre des procédures fiscales
R*101-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006316250
1993-08-18 00:00:00
5b9f680568b11f3560d355712f2861237bac9b2269d2e8531e8044e5f3bba7f5
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Les informations à communiquer à la direction générale des finances publiques en application de l'article L. 102 AA par les services du ministre chargé de l'agriculture, pour chaque établissement ayant reçu l'agrément prévu aux articles L. 233-2 et L. 235-1 du code rural et de la pêche maritime, sont les suivantes : 1° Le nom, l'adresse et le numéro SIRET des établissements agréés ; 2° Le nombre de carcasses d'animaux abattus, réparti par espèce et par tranche de poids pour les ovins, les caprins et les porcins, assujettis à la redevance prévue aux articles 302 bis N à 302 bis R du code général des impôts, et le taux de modulation appliqué à l'abattoir ; 3° Le nombre de tonnes de produits de la pêche ou de l'aquaculture assujettis à la redevance prévue à l'article 302 bis WA et à la redevance prévue à l'article 302 bis WB du code précité ; 4° Le nombre d'établissements assujettis à la redevance prévue aux articles 302 bis WD à 302 bis WG du code précité. Les données sont transmises, chaque année, par les services du ministre chargé de l'agriculture à la direction générale des finances publiques sur support électronique dans des conditions permettant de garantir leur confidentialité. Un protocole détermine notamment la nature du support et le format des données transmises.
Livre des procédures fiscales
R102 AA-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030680524
2015-06-06 00:00:00
36fb75fd72f041bd43ba43ff67a51403e8bd6660aef4f9b023a7204c6a94c71f
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Les données mentionnées à l'article L. 102 AB sont transmises, chaque année, par le Conseil national des activités privées de sécurité à la direction générale des finances publiques sur support électronique dans des conditions permettant de garantir leur confidentialité. Un protocole détermine notamment la nature du support et le format des données transmises.
Livre des procédures fiscales
R102 AB-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030044392
2015-01-01 00:00:00
ea1476b5d1d2af6d7297aadba16f6857971e6ee39608bb10d349f8bc4cb3a8ce
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Les données mentionnées à l'article L. 102 AC sont transmises, chaque année, par les services du ministre chargé de l'énergie à la direction générale des finances publiques sur support électronique dans des conditions permettant de garantir leur confidentialité. Un protocole détermine notamment la nature du support et le format des données transmises.
Livre des procédures fiscales
R102 AC-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000030044394
2015-01-01 00:00:00
b32b677bf149033140db5a41fdb15615a97061c3a5d7c097f5a3c3147aaedff6
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I.-1° En application de l'article L. 102 AG, dans un délai de trente jours suivant la découverte d'un changement de circonstances prévu au III de l'article 30 du décret n° 2016-1683 du 5 décembre 2016 fixant les règles et procédures concernant l'échange automatique de renseignements relatifs aux comptes financiers, dites norme commune de déclaration , l'institution financière demande aux titulaires de nouveaux comptes définis au II de l'article 15 du même décret, sauf s'ils sont préexistants au sens du I du même article 15, de lui remettre les informations nécessaires à l'identification de leurs résidences fiscales et de leurs numéros d'identification fiscale, à l'exception des cas prévus à l'article 57 du même décret. Elle applique la même procédure pour les informations nécessaires à l'identification des résidences fiscales et des numéros d'identification fiscale des personnes physiques qui contrôlent les entités définies au 1° du IV de l'article 11 du décret précité, à l'exception des cas prévus à l'article 57 du même décret. 2° En l'absence de réponse complète à la première demande de l'institution financière dans un délai de soixante jours suivant la réception de cette demande par le titulaire de compte, une seconde demande doit être adressée dans un délai de trente jours à compter de l'expiration du délai de soixante jours précité. 3° Ces demandes sont adressées, par voie postale ou par voie électronique, à la dernière adresse connue du titulaire du compte. II.-1° Les institutions financières doivent déclarer les situations dans lesquelles elles n'ont pas reçu d'informations complètes dans les trente jours qui suivent la réception de la seconde demande par le titulaire du compte. 2° Les institutions financières souscrivent avant le 31 mars de chaque année une déclaration comportant les informations indiquées au V pour les situations mentionnées au 1° et constatées au 31 décembre de l'année précédente. III.-La déclaration est souscrite par l'institution financière ou par un prestataire tiers qu'elle désigne pour s'acquitter de son obligation déclarative. IV.-La déclaration est déposée par voie électronique auprès de la direction générale des finances publiques sur un support informatique dont celle-ci détermine les caractéristiques. V.-La déclaration prévue au I comporte les éléments suivants : 1° a) En ce qui concerne l'institution financière soumise à l'obligation déclarative : i) La dénomination ; ii) La raison sociale ; iii) L'adresse ; iv) Le numéro SIREN ; v) Le cas échéant, le numéro d'identification ; b) Lorsque l'institution financière mandate un prestataire tiers pour assurer l'accomplissement de ses obligations déclaratives, ce dernier complète les informations relatives à son identification ainsi que celles de son mandant ; 2° a) En ce qui concerne le titulaire du compte : i) Pour les personnes physiques : -le nom de famille ; -les prénoms ; -l'adresse ; -la date et le lieu de naissance ; -s'il y a lieu, les résidences fiscales ; -s'il y a lieu, les numéros d'identification fiscale ; ii) Pour les entités : -la dénomination ; -la raison sociale ; -l'adresse ; -s'il y a lieu, les résidences fiscales ; -s'il y a lieu, les numéros d'identification fiscale ; b) En ce qui concerne les personnes physiques qui contrôlent le titulaire de comptes : i) Pour ces personnes physiques, les mêmes éléments qu'au i du a ; ii) Pour l'entité titulaire de compte, en sus des éléments requis au ii du a, sa nature au sens du IV de l'article 11 du décret n° 2016-1683 du 5 décembre 2016 précité ; 3° Le numéro de compte ; 4° Les dates d'envoi des demandes au titulaire du compte et, si elles sont connues, les dates de réception de ces demandes par le titulaire ; 5° La nature des informations manquantes nécessaires à l'identification.
Livre des procédures fiscales
R102 AG-1
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037147600
2018-11-01 00:00:00
7d90bd205c7fca470b212a219db88f035f414fe9b700e16016bad9253e768fad
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