On the report of the Minister of Economy, Finance and Industry,
Due to the book of tax procedures, including its Article L. 258;
As amended by Act No. 83-634 of 13 July 1983 on the rights and obligations of civil servants, Act No. 84-16 of 11 January 1984, amending the statutory provisions relating to the public service of the State ;
Given the amended Decree No. 92-755 of 31 July 1992 establishing new rules on civil enforcement procedures for the application of Law No. 91-650 of 9 July 1991 on the reform of civil enforcement procedures;
Amending Decree No. 95-869 of 2 August 1995 fixing the special status of staff of category A of the public treasury, in particular Article 5 thereof;
In view of the opinion of the Joint Technical Committee of 24 October 2006;
The Council of State (Finance Section) Heard,
The agents referred to in Article 1 shall carry out their duties under the authority of the General Payer.
They shall inform the accounting officers on whose behalf they are instrumenting their Actions. They can provide legal assistance to all departmental accountants.
The agents mentioned in Article 1 are commissioned by the prefect of the department of their residence and can only perform their duties after having justified their swearing in.
They are Also liable to furnish a surety whose nature and amount are determined by the regulations in force.
The inspector of the treasury is sworn in before the competent authority to receive it in the following terms:
" I swear to faithfully perform my duties accurately And probity and observe in all the duties they impose on me. "
The competent authority shall determine the manner in which it receives the oath.
When operational requirements dictate, the exercise of the prosecution may be entrusted, on a temporary basis, by the general paymaster to chief controllers or controllers of the public
. They shall continue, in the interval of the prosecution, to assume the functions normally assigned to them.
They shall be subject to the provisions of Article 2, the first paragraph of Article 3 and the Article 4.
The Minister of Economy, Finance and Industry and the Minister for the Budget and State Reform, Government Spokesperson, shall each be responsible for the execution of the This Decree shall be published in the Official Gazette of the French Republic.
Done at Paris, February 27, 2007.
Dominique de Villepin
By the Prime Minister:
The Minister of the Economy,
Finance and Industry,
and State Reform,