Key Benefits:
The Minister of Economy, Finance and Industry and the Minister Delegate to the Budget and State Reform, Government Spokesperson,
Given the Council of Europe Convention No 108 of 28 January 1981 for the protection of persons with regard to the automatic processing of personal data;
Given the general tax code and the book of tax procedures;
In view of Act No. 78-17 of 6 January 1978 on computer, files and freedoms, as amended by Act No. 2004-801 of 6 August 2004 on the protection of individuals with respect to personal data processing;
In view of Law No. 79-18 of 3 January 1979 on the Archives;
In view of Decree No. 73-314 of 14 March 1973 establishing a national identification system and a directory of enterprises and their establishments, together with the texts which have Modified;
Having regard to Decree No. 2005-1309 of 20 October 2005 adopted for the application of the amended Act No. 78-17 of 6 January 1978 relating to computers, files and freedoms;
In view of the opinion of the National Commission on Informatics and Freedoms as of December 26, 2006 and bearing number AT061089,
Stop:
Automated processing of personal data known as " Online Subscription Operations for Business-Opal " Is implemented by the Directorate-General for Taxes on the Internet and in the tax and public accounting services.
The processing allows:
-to each person authorized by his business and in possession of a valid electronic certificate, to create his secure personal space in the tax portal and to adhere to the Various online services offered to professional debtors;
-to each individual entrepreneur in possession of an electronic certificate TeleIR issued by the ITB for the purposes of his tax return, to create his personal space Secure in the tax portal and adhere to the various online services offered to professional debtors;
-to the authorised agents of the tax branch, to manage the online subscription operations performed by the Enterprises falling within their territorial jurisdiction;
-to the authorised agents of the General Directorate of Taxation and the Directorate-General for Public Accounts, to consult the account of a professional liable, with regard to its accession to the Various online services offered through the tax portal.
The information and categories of personal data are:
1. For data related to alternate members and administrators:
-registration number;
-civility, first name;
-business address;
-business telephone number;
-e-mail address Professional;
-certificate number;
-certificate authority name;
-certificate creation and expiration date;
-renewal identifier;
-responses to the three trusted questions;
- Membership quality: legal representative or mandated person.
In addition, for individual contractors who hold an IR certificate:
-the certificate holder's identity;
-a reference to the TelIR certificate.
2. For Company population data:
-company identifier (SIREN, NIC, NUMACT, NUMSEQ);
-title, company name, or civility.
3. For data on location of enterprises and services, the literal topographic data corresponding to the address codes and the services of the associated administration.
4. For data on adhesions, substitutions, and entitlements arising from adhesions and substitutions:
-membership or substitution form number;
-application (s), substitution to services;
-number Company SIREN;
-membership role.
5. For bank account management data:
-account number;
-name, name of debtor;
-address of debtor;
-name, content name;
-address of content.
6. For data relating to the competence of the management of large enterprises:
-the beginning, the end of the competence of the management of large enterprises;
-date of care, end date of the institution's care Large business management.
The following are recipients of the information:
-the officers of the authorized and territorially competent Directorate General for the management of online subscription operations carried out by the Enterprises within their territorial jurisdiction;
-the officers of the Directorate-General for Taxation and the Directorate-General for Public Accounts authorised for the purpose of consulting the account of the professional liable in respect of his or her Membership in the various services.
The information processed is from the ADELIE application for enterprise population data.
I. -Information about members is kept until the close of the member's secure personal space.
II. -Information relating to the population of undertakings registered in the OPALE application shall be available in direct consultation until 31 December of the fourth year following receipt by the ADELIE application. Beyond this deadline, they are no longer available online. They are then stored in the computer service centres as an intermediate archive for five years and communicated to the authorized recipients who request it.
III. -Data on adhesions, substitutions and pardons resulting from adhesions and substitutions are retained for one year after the close of the adhesion or removal of the clearance.
IV. -The data relating to the management of bank accounts shall be retained for one year after the deletion of the bank account from the base.
I. -Any person authorised by his company who has subscribed to the services offered by the OPALE application and who has complied with the registration procedure may consult on the internet the elements put on line, during the retention periods provided for by Section 6.
II. -Irrespective of the consultation organised by this Order, the right of access provided for by Article 39 of the law of 6 January 1978, as amended, shall be exercised with the structure of the file, management of the large undertakings or centres of the Taxes. The right of rectification shall be exercised with the same services.
The right of opposition, provided for in section 38 of the amended Act of January 6, 1978, does not apply to this treatment.
The Director General of Taxes and the Director General of Public Accounts shall each have responsibility for the execution of this Order, which shall be published in the Official Journal of the French Republic.
Done at Paris, 16 March 2007.
The Minister of Economy,
Finance and Industry,
For the Minister and By delegation:
The Assistant General Manager,
J.-M. Fenet
The minister delegated to the
budget and state reform,
spokesman for the Government,
For the minister and delegation:
The service manager,
A. Aucoin
