Key Benefits:
The Prime Minister,
On the Minister of Economy, Finance and Industry,
In accordance with Article 11 of Act No. 51-247 of 1 March 1951 opening provisional appropriations applicable in March 1951;
In view of Decree No. 81-859 of 15 September 1981 on Codification of legislative texts concerning tax procedures;
Given Decree No. 81-860 of 15 September 1981 on the codification of regulatory texts concerning tax procedures;
In view of the book of tax procedures;
In view of the texts codified and cited in this Decree,
Décrète:
The first part of the tax procedures book is modified and completed as follows:
Article L. 45 G
The second paragraph is modified as follows:
Words: " To items " Are replaced by the words: " To item " And the words: " To item " Are inserted before the reference: " L. 173 ".
Words:" Of this book " Are deleted.
Article L. 83 B
Words: " "Consumption, competition" Are replaced by the words: " Competition, consumption '.
A Article L. 83 C is inserted as follows:'
' Art. L. 83 C.-In accordance with Article L. 451-3 of the Construction and Housing Code, the administration responsible for the control provided for in Article L. 451-1 of the Code may communicate to the tax administration all information and documents Collected as part of its mission. "
Article L. 134
This article reads:
" In accordance with the provisions laid down in Articles L. 324-12, L. 325-1, L. 325-2, L. 325-4 and L. 325-5 of the Labour Code, officers of the Directorate-General for Taxation and the Directorate-General for Customs and Indirect Rights may communicate and Obtain all documents or information relevant to the fight against illegal employment. "
Article L. 134 A
This article is written:
" The officers responsible for job search control operations may, for the purpose of carrying out their duties, receive information held by the administration of taxes or by the customs administration and indirect rights In accordance with the provisions of the fifth paragraph of Article L. 351-18 and third paragraph of Article R. 351-30 of the Labour Code. "
Article L. 135 A
This article is written:
" In accordance with Article L. 991-3 of the Labour Code, the control referred to in Articles L. 991-1 and L. 991-2 of the same Code shall be exercised by inspectors and supervisors of professional training commissioned for that purpose. "
Article L. 135 F
This article is modified as follows:
Words:" In accordance with the first sentence " Are replaced by the words: " In accordance with the first paragraph ".
The words:" Reproduced below: " Are deleted.
Article L. 135 J
This article is modified as follows:
In the first and second paragraphs, twice, the words: " Trade chambers " Are replaced by the words: " Chambers of Crafts and Crafts ".
In the third paragraph, the words:" Fifth paragraph " Are replaced by the words: " Eighth paragraph ".
(Craft Code, art. 6 and 25.)
Article L. 141
This article is disattached.
Article L. 145 A
The words: " Or the court of large instance " Are deleted.
(Act No. 2005-845 of 26 July 2005, art. 171-1 ° and 190.)
Article L. 190
In the fifth paragraph, the words: " Of the preceding paragraph " Are replaced by the words: " The fourth paragraph ".
Article L. 225 A
This article is thus written:
" In accordance with the first sentence of Article L. 112-7 of the Monetary and Financial Code, infringements of the provisions of Article L. 112-6 of the Code shall be recognised by officers appointed by order of the Minister responsible for the budget. "
Articles L. 247 B to L. 247 D thus written are inserted:
" Art. L. 247 B.-In accordance with the third subparagraph of Article L. 611-7 of the Commercial Code, the financial administrations may, where a conciliation procedure instituted by Article L. 611-4 of the same Code is initiated, grant rebates of Debts under the conditions laid down in Article L. 626-6 of the Commercial
. Art. L. 247 C.-Financial administrations may, where a safeguard plan provided for in Article L. 626-1 of the Commercial Code is adopted, grant debt forgiveness under the conditions laid down in the first and second paragraphs of Article L. 626-6 The same code.
" Art. L. 247 D.-In accordance with the I of Article L. 631-19 of the Commercial Code, the provisions of Article L. 626-6 of the Code shall apply to the recovery plan. "
In Title IV, Chapter I, Section III, the 1 ° is supplemented by a Article L. 263 To read:
" Art. L. 263 A.-In accordance with the second paragraph of Article L. 632-2 of the Commercial Code, any notice to third-party holder, any seizure or opposition may be voided when it has been issued or practised by a creditor after the date of the Termination of payments and knowledge thereof. "
Article L. 269
This article becomes moot.
(Act No. 85-98 of January 25, 1985, s. 238.)
Article L. 269 A
This article is written:
" The conditions and the time limits in which the State Treasury may exercise its right of individual pursuit in the context of a judicial liquidation procedure shall be fixed by the first and second paragraphs of Article L. 643-2 of the Code of Trade. "
(Commercial code, art. L. 643-2, first and second paragraphs.)
The second part of the tax procedures book is modified and completed as follows:
Article R. * 63-1
The words: " Divisional inspector " Are replaced by the words: " Departmental inspector ".
(Decree No. 2004-620 of 29 June 2004, art. 1.)
Article R. * 64-1
The words: " Divisional inspector " Are replaced by the words: " Departmental inspector ".
(Decree No. 2004-620 of 29 June 2004, art. 1.)
Article R. 102 AA-1
This article is modified as follows:
-in the b of 2 of II, the words: " Or its representative " And, in the IV, the words: Or its representative " And " Or their representative " Are deleted;
-to III, the words: " To the recipe for taxes to which " Are replaced by the words: " In the service of taxes with which ".
(Act No. 2005-1720 of 30 December 2005, art. 42-II and III and 103.)
In Title II, Chapter III, Section II, a Title IV, entitled: Derogations for the benefit of judicial authorities and courts " Which includes R. 145 A-1 worded as follows:
" Art. R. 145-1. -The request for information provided for in the second subparagraph of Article L. 611-2 of the Commercial Code shall be sent within one month from the date of the maintenance or the minutes of failure to act. It shall be accompanied by the copy of the Minutes of Maintenance or Deficiency established pursuant to Article 4 of Decree No. 2005-1677 of December 28, 2005.
If the application has been submitted in the forms and time limit prescribed in the first paragraph, the Individuals and organizations interviewed provide the information requested within one month. If they do not, they are not required to respond. "
(Decree No. 2005-1677 of 28 December 2005, art. 5.)
Article R. * 198-3
In the first paragraph, the words: " Trade chamber " Are replaced by the words: " Crafts and Crafts Chamber ".
(Craft Code, art. 6 and 25.)
Article R. * 198-4
The words: " Trade chamber " Are replaced twice by the following words: " Crafts and Crafts Chamber ".
(Craft Code, art. 6 and 25.)
Article R. * 211-1
In the second paragraph, the words: " Trade chambers " Are replaced by the words: " Chambers of Crafts and Crafts ".
(Craft Code, art. 6 and 25.)
Article R. * 247-5 C
In the first paragraph, the article: " 1788 octies " Is replaced by the article: " 1788 A ".
(Order No. 2005-1512 of 7 December 2005, art. 18 and 25.)
Article R. * 256-3
The a is modified as follows:
The words: " The recipe for taxes " Are replaced by the words: " At the tax department ".
The word:" Loaded " Is replaced by the word: "
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article R. * 256-4
The first paragraph is modified as follows:
Words: " The recipe for taxes " Are replaced by the words: " At the tax department ".
The word:" Loaded " Is replaced by the word: "
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article R. * 256-6
The fifth paragraph is modified as follows:
Words: " The recipe for taxes " Are replaced by the words: " At the tax department ".
The word:" Loaded " Is replaced by the word: "
(Act No. 2005-1720 of 30 December 2005, art. 103.)
Article R. 256-8
This article is modified as follows:
In the first paragraph, the words: " In the first and second subparagraphs' Are replaced by the words: " The first, second and third paragraphs. '.
In the third paragraph, the words: ' In the second paragraph " Are replaced by the words: " In the third paragraph ".
(Act No. 2005-1720 of 30 December 2005, art. 101.)
Article R. * 266-1
This article is transferred under Article R. * 267-1 to Title IV, Chapter I, Section III, 4 ° and the words: " The second paragraph of Article L. 266 " Are replaced by the words: " The first paragraph of Article L. 267 ".
(Act No. 2005-842 of 26 July 2005, art. 15 -I.)
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 Order, which will be published in the Official Journal of the French Republic.
Done at Paris, March 24, 2006.
Dominique de Villepin
By Prime Minister:
Minister delegated to budget
and state reform,
Government Spokesperson,
Jean-François Copé
The Minister of the Economy,
Finance and Industry,
Thierry Breton
