Key Benefits:
The Prime Minister,
On the report of the Minister of State, Minister of Economy, Finance and Industry,
Considering the general tax code and its annexes II and III;
Considering the book of tax procedures;
Having regard to article 11 of Act No. 51-247 of 1 March 1951, which provides for the opening of provisional appropriations for the month of March 1951;
In view of Decree No. 81-859 of 15 September 1981 on the codification of legislation on tax procedures;
In view of Decree No. 81-860 of 15 September 1981 on the codification of regulatory texts concerning tax procedures;
Considering the texts codified and cited in this decree,
Decrete:
The general tax code is amended and supplemented as follows:
Rule 39
At 4° of 1, the reference: "235 ter Y", is deleted.
(Act No. 2002-1575 of 30 December 2002, art. 15-II.)
Rule 81
At 29°, the words: "and the allocation of personal veterance or reversion" are replaced by the words: ", the allocation of personal veterance or reversion and the provision of loyalty and recognition."
(Lois No. 96-370 of 3 May 1996, art. 15-4, and No. 2004-811 of 13 August 2004, art. 83-II.)
Article 83 A
The words: "and in the French Southern and Antarctic Lands" are replaced by the words: ", in the French Southern and Antarctic Lands and in New Caledonia".
(Act No. 99-209 of 19 March 1999, art. 1 and 233.)
Article 115 ter
In the first paragraph, the words: "in French Polynesia, in Saint-Pierre-et-Miquelon, in the Wallis and Futuna Islands and in the French Southern and Antarctic Lands" are replaced by the words: "in Saint-Pierre-et-Miquelon, in Mayotte, New Caledonia, French Polynesia, in the Wallis and Futuna Islands and in the Southern and Southern Earths".
(Lois No. 76-1212 of 24 December 1976, art. 1, No. 99-209 of 19 March 1999, art. 1 and 233, No. 2001-616 of 11 July 2001, art. 1)
Rule 121
At the 1st of 2, the words: "French Polynesia, Saint-Pierre-et-Miquelon, Wallis and Futuna Islands and French Southern and Antarctic Lands" are replaced by the words: "Saint-Pierre-et-Miquelon, Mayotte, Nouvelle-Calédonie, French Polynesia, Wallis and Futuna Islands and Southern Earths".
(Lois No. 76-1212 of 24 December 1976, art. 1, No. 99-209 of 19 March 1999, art. 1 and 233, No. 2001-616 of 11 July 2001, art. 1)
Article 173
In 2, the words: "in French Polynesia, in Saint-Pierre-et-Miquelon, the Wallis and Futuna Islands and the French Southern and Antarctic Lands" are replaced by the words: "in Saint-Pierre-et-Miquelon, in Mayotte, New Caledonia, French Polynesia, Wallis and Futuna and in the French Southern and Southern Territories".
(Lois No. 76-1212 of 24 December 1976, art. 1, No. 99-209 of 19 March 1999, art. 1 and 233, No. 2001-616 of 11 July 2001, art. 1)
Article 199
The words: "French Polynesia, Saint-Pierre-et-Miquelon, Wallis and Futuna Islands and French Southern and Antarctic Lands" are replaced by the words: "Saint-Pierre-et-Miquelon, Mayotte, Nouvelle-Calédonie, French Polynesia, Wallis and Futuna Islands and French Southern and Antarctic Lands".
(Lois No. 76-1212 of 24 December 1976, art. 1, No. 99-209 of 19 March 1999, art. 1 and 233, No. 2001-616 of 11 July 2001, art. 1)
Article 210
At the 1st of 2, the words: "in French Polynesia, in Saint-Pierre-et-Miquelon, in the Wallis and Futuna Islands and in the French Southern and Antarctic Lands" are replaced by the words: "in Saint-Pierre-et-Miquelon, in Mayotte, New Caledonia, French Polynesia, in the Wallis and Southern Futuna islands and in the southern and
(Lois No. 76-1212 of 24 December 1976, art. 1, No. 99-209 of 19 March 1999, art. 1 and 233, No. 2001-616 of 11 July 2001, art. 1)
Article 295
At the 1st of 4, the words: "from the Minister Delegate to the Prime Minister, responsible for overseas departments and territories" are replaced by the words: "from the Minister responsible for overseas."
Article 714
The words: "in overseas territories" are replaced by the words: "in Saint-Pierre-et-Miquelon, Mayotte, Nouvelle-Calédonie, French Polynesia, Wallis and Futuna Islands and French Southern and Antarctic Lands".
(Lois No. 76-1212 of 24 December 1976, art. 1st, No. 99-209 of 19 March 1999, art. 1 and 233, No. 2001-616 of 11 July 2001, art. 1 and No. 2003-660 of 21 July 2003, art. 61-I.)
Article 754 B
In II, the words "fourth paragraph" are replaced by the words "fifth paragraph".
(Order No. 2004-604 of 24 June 2004, art. 52-II-1°. )
Article 783
The words: "from overseas territories" are replaced by the words: "from Saint-Pierre-et-Miquelon, Mayotte, Nouvelle-Calédonie, French Polynesia, Wallis and Futuna Islands and French Southern and Antarctic Lands".
(Lois No. 76-1212 of 24 December 1976, art. 1st, No. 99-209 of 19 March 1999, art. 1 and 233, No. 2001-616 of 11 July 2001, art. 1 and No. 2003-660 of 21 July 2003, art. 61-I.)
Article 897
The words: "in overseas territories" are replaced by the words: "in Saint-Pierre-et-Miquelon, Mayotte, Nouvelle-Calédonie, French Polynesia, Wallis and Futuna Islands and French Southern and Antarctic Lands".
(Lois No. 76-1212 of 24 December 1976, art. 1st, No. 99-209 of 19 March 1999, art. 1 and 233, No. 2001-616 of 11 July 2001, art. 1 and No. 2003-660 of 21 July 2003, art. 61-I.)
Article 901 A
This section is replaced by the following:
"The loan acts established pursuant to articles L. 311-8 to L. 311-13 of the Consumer Code shall be subject to the stamp of dimension under the conditions provided for in article L. 311-18 of the same code as follows:
"Art. L. 311-18. - When an act of loan established pursuant to articles L. 311-8 to L. 311-13 of the consumer code is subject to the stamp of dimension, only the copy retained by the lender is subject to that right. »
Article 973
The words: "in overseas territories" are replaced by the words: "in Saint-Pierre-et-Miquelon, Mayotte, Nouvelle-Calédonie, French Polynesia, Wallis and Futuna Islands and French Southern and Antarctic Lands".
(Lois No. 76-1212 of 24 December 1976, art. 1st, No. 99-209 of 19 March 1999, art. 1 and 233, No. 2001-616 of 11 July 2001, art. 1 and No. 2003-660 of 21 July 2003, art. 61-I.)
Article 1000
In the fourth paragraph, the words: "in overseas territories" are replaced by the words: "in Saint-Pierre-et-Miquelon, in Mayotte, New Caledonia, French Polynesia, Wallis and Futuna Islands and French Southern and Antarctic Lands".
(Lois No. 76-1212 of 24 December 1976, art. 1st, No. 99-209 of 19 March 1999, art. 1 and 233, No. 2001-616 of 11 July 2001, art. 1 and No. 2003-660 of 21 July 2003, art. 61-I.)
Article 1383 D
In the first and second paragraphs, the words: "conditions fixed by a, c, d and e of article 44 sexies-0 A" are replaced by the words: "conditions fixed by 1°, 3°, 4° and 5° of article 44 sexies-0 A".
Article 1466 D
In the first and second paragraphs, the words: "conditions fixed by a, c, d and e of article 44 sexies-0 A" are replaced by the words: "conditions fixed by 1°, 3°, 4° and 5° of article 44 sexies-0 A".
Article 1600-0 G
In the second paragraph of I, the words: "and to those of 2013" and the words: "; the one due in 2014 is sitting on a twelfth of the revenues of the year 2013 » are deleted.
(Act No. 2004-810 of 13 August 2004, art. 76-II-6°. )
Article 1600-0 H
At 1, the words "and until January 31, 2014" are deleted.
(Act No. 2004-810 of 13 August 2004, art. 76-II-7°. )
Article 1600-0 I
In the first paragraph, the words "and until January 31, 2014" are deleted.
(Act No. 2004-810 of 13 August 2004, art. 76-II-7°. )
Article 1600-0 J
The III becomes irrelevant.
(Act No. 2004-810 of 13 August 2004, art. 76-II-8°.)
Article 1600-0 K
In I, the words "and until January 31, 2014" are deleted.
(Act No. 2004-810 of 13 August 2004, art. 76-II-9°. )
Article 1600
This article is amended to read:
In the second paragraph of the IV, the words "planned in the I" are replaced by the words "planned in the II";
In VI, the words "targeted in II" are replaced by the words "targeted in IV".
(Act No. 2003-1311 of 30 December 2003, art. 129-II.)
Article 1609 ter A
In the second paragraph, the words "second paragraph" are replaced by the words "first paragraph".
Article 1647
In the X, the words: "as provided for in Article 9 of Law No. 2001-44 of 17 January 2001 on Preventive Archaeology" are replaced by the words: "as provided for in Article L. 524-2 of the Heritage Code".
(Order No. 2004-178 of 20 February 2004, art. 1, 3 and 7.)
Article 1739
At 2°, the words ", 2° of II and III of 298 bis" are replaced by the words "and III of 298 bis".
(Order No. 2004-281 of 25 March 2004, art. 15-I.)
Article 1759
In the second paragraph, the words "in the first paragraph of Article L. 152-4" are replaced by the words "in the I of Article L. 152-4".
(Act No. 2004-204 of 9 March 2004, art. 33-V and 207-I.)
Appendix II to the General Tax Code is amended and supplemented as follows:
In Book I, Part I, Part I, Chapter I, Section II, III, Articles 85 to 91 become irrelevant.
(Order No. 2004-281 of 25 March 2004, art. 15-I.)
Article 91 Gender
The words: "in overseas departments and territories" are replaced by the words: "in overseas departments, in New Caledonia, in French Polynesia, in the Wallis-et-Futuna Islands, in the French Southern and Antarctic Lands."
(No. 99-209 of 19 March 1999, art. 1 and 233, No. 2001-616 of 11 July 2001, art. 1 and No. 2003-660 of 21 July 2003, art. 61-II.)
Article 242 C
This article is amended to read:
In the first paragraph of the second paragraph, the words: "Ninth preambular paragraph of this article" are replaced by the words: "Ninth preambular paragraph of the above-mentioned d."
In IV, the words: "8th paragraph of the same article" are replaced by the words: "8th paragraph of the above-mentioned d."
Article 260 C
This article becomes irrelevant.
(Order No. 2004-281 of 25 March 2004, art. 15-I.)
Article 264
The provisions of the III shall not apply.
(Order No. 2004-281 of 25 March 2004, art. 15-I.)
Article 289
The 4 becomes irrelevant.
(Order No. 2004-281 of 25 March 2004, art. 11-I.)
Article 291
In the first paragraph, the words: ", as well as the additional law of 1% provided for in Article 1840 G ter of the General Tax Code" are deleted.
(Order No. 2004-281 of 25 March 2004, art. 10-1°. )
Article 304
This article reads as follows:
"I. - The stamp duty provided for in the first paragraph of Article 964 of the General Code of Taxes is paid in accordance with the provisions of Article R.* 223-11 of the Environmental Code reproduced below:
"Art. R.* 223-11. - The stamp fee provided for the issuance of the hunting permit (original or duplicate) is paid on condition by means of formulas without tax value covered by the mention "S stamp duty paid on condition.
It is recovered through the prefecture revenue streams or, where applicable, subprefectures, and in Paris, by the receipt of the police prefecture. »
“II. - The stamp duty provided for in the second paragraph of Article 964 of the General Code of Taxes is paid in accordance with the provisions of Article R.* 223-13 of the Environmental Code reproduced below:
"Art. R.* 223-13. - The payment of the fees and royalties referred to in Article L. 423-12 of the Environmental Code is accepted by the Treasury Accountant or the State Revenue Manager placed with the departmental or interdepartmental federation of hunters, subject to the presentation of the permit validation document referred to in Article R. 223-12, duly completed and signed by the licensee. It is found on this document, in accordance with the terms and conditions defined by a joint order of the Minister for Hunting and the Minister for Budget. »
(Decree No. 2003-768 of 1 August 2003, art. 1-II, and Decree No. 2003-855 of 5 September 2003, art. 2.)
Appendix III to the General Tax Code is amended and supplemented as follows:
Article 2 septies
In the first paragraph, the amounts "97 EUR" and "87 EUR" are replaced respectively by the amounts "101 EUR" and "90 EUR".
Article 2 octies
This article is amended to read:
In the first paragraph, the amounts "17,600 EUR" and "16,080 EUR" are replaced respectively by the amounts "17,900 EUR" and "16,360 EUR";
In the second paragraph, the year: "2002" is replaced by the year: "2003".
(Act No. 2003-1311 of 30 December 2003, art. 2-I-1°.)
Article 2 duodecies
This article is amended to read:
In the first paragraph of (a), the words "between April 3 and December 31, 2003" are replaced by the words "in 2004" and the amounts of: "14.4 EUR", "9.4 EUR" and "6.8 EUR" are replaced respectively by the amounts of: "14.77 EUR", "9.64 EUR" and "6.98 EUR";
In the second paragraph of b, the year: "2003" is replaced by the year: "2004";
The table annexed to the second subparagraph (b) is as follows:
You can see the table in the OJ
n° 237 of 10/10/2004 text number 3
Article 2 duodecies A
This article is amended to read:
In the first paragraph of (a), the words "between April 3 and December 31, 2003" are replaced by the words "in 2004" and the amounts "8.3 EUR", "4,7 EUR" and "4.2 EUR" are replaced respectively by the amounts "8.52 EUR", "4.82 EUR" and "4.31 EUR";
In the second paragraph of b, the year: "2003" is replaced by the year: "2004";
The table annexed to the second subparagraph (b) is as follows:
You can see the table in the OJ
n° 237 of 10/10/2004 text number 3
Article 2
In the first paragraph of a, the year: "2003" is replaced by the year: "2004" and the amounts: "12,9 EUR", "11.4 EUR", "8.8 EUR" and "8.3 EUR" are replaced respectively by the amounts "13.24 EUR", "11.70 EUR", "9.03 EUR" and "8.52 EUR".
Article 2 terdecies A
In the first paragraph, the year: "2003" is replaced by the year: "2004" and the amounts: "18 EUR", "12.5 EUR" and "9 EUR" are replaced respectively by the amounts: "18.47 EUR", "12.83 EUR" and "9.23 EUR".
Article 10 C sexies
In II, the words: "from overseas departments and territories" are replaced by the words: "from overseas departments, Saint-Pierre-et-Miquelon, Mayotte, Nouvelle-Calédonie, French Polynesia, Wallis and Futuna Islands and French Southern and Antarctic Lands."
(Lois No. 76-1212 of 24 December 1976, art. 1, No. 99-209 of 19 March 1999, art. 1 and 233, No. 2001-616 of 11 July 2001, art. 1 and No. 2003-660 of 21 July 2003, art. 61-1. )
Article 10 GA bis
This article is amended to read:
In I, the words: "in the third of section 39 octies B of the General Tax Code" are replaced by the words: "in the third of section 39 octies D of the General Tax Code";
In II, the words: "at the I of Article 39 Oct. B of the General Tax Code" are replaced by the words: "at I and IV of Article 39 Oct. D of the General Tax Code".
(Order No. 2004-281 of 25 March 2004, art. 1-I.)
Article 10 GA ter
The words: "in the third of section 39 octies B of the General Tax Code" are replaced by the words: "in the third of section 39 octies D of the General Tax Code".
(Order No. 2004-281 of 25 March 2004, art. 1-I.)
Article 10 GA quater
In the first paragraph, the words: "Articles 39 Oct. A or 39 Oct. B of the General Tax Code" are replaced by the words: "Article 39 Oct. A of the General Tax Code".
(Order No. 2004-281 of 25 March 2004, art. 1-I.)
Article 41 DC
In the first paragraph, the amounts "58 EUR" and "48 EUR" are replaced respectively by the amounts "60 EUR" and "50 EUR".
Rule 42
In the fourth paragraph, the words: "in French Polynesia, in Saint-Pierre-et-Miquelon, in the Wallis and Futuna Islands and in the French Southern and Antarctic Lands" are replaced by the words: "in Saint-Pierre-et-Miquelon, in Mayotte, New Caledonia, French Polynesia, in the Wallis and Futuna Islands and in the Southern and Southern Earths".
(Lois No. 76-1212 of 24 December 1976, art. 1, No. 99-209 of 19 March 1999, art. 1 and 233, No. 2001-616 of 11 July 2001, art. 1)
Rule 43
In the second paragraph, the words ", 199 sexies" are deleted.
(Order No. 2004-281 of 25 March 2004, art. 2-I.)
Article 46 AG duodecies
This article is amended to read:
The first is amended:
In the first paragraph, the year: "2003" is replaced by the year: "2004";
At 1°, the amount "126 EUR" is replaced by the amount "129 EUR";
At 2°, the amount "69 EUR" is replaced by the amount "172 EUR";
In the table annexed to the second paragraph of 2, in the seventh line, the word "children" is replaced by the word "persons".
Article 46 AG quaterdecies
In 3 of I and 5 of II, the words: "last paragraph of 6 of Article 199 undecies A of the General Tax Code" are replaced by the words: "seventh paragraph of Article 6 199 undecies A of the General Tax Code".
Article 46 quater-0 G to 46 quater-0 Q
Items 46 quater-0 G to 46 quater-0 Q become irrelevant.
(Order No. 2004-281 of 25 March 2004, art. 15-I.)
Article 46 quindecies M
In the third paragraph, the word "legated" is deleted.
Article 46 quindecies O
In the fourth paragraph, the word "legated" is deleted.
Article 46 quindecies P
In the first paragraph, the word "legated" is deleted.
Articles 125 to 129
These articles become irrelevant.
(Order No. 2004-281 of 25 March 2004, art. 11-I.)
Articles 131 to 143
These articles become irrelevant.
(Order No. 2004-281 of 25 March 2004, art. 11-I.)
Article 219 O
The words: "from the minister responsible for overseas departments and territories" are replaced by the words: "from the minister responsible for overseas."
In Book I, Part I, Part I, Part III, Chapter VI, Articles 244 decies to 244 quatervicies, respectively, become articles 244 sexies to 244 modified videos as follows:
Article 244 Gender
This article is amended to read:
In the second paragraph of 1 the words "of this article" are deleted;
At the e of 6, the words "of article 244 quinquedecies" are replaced by the words "of article 244 undecies".
Article 244 septies
This article is amended to read:
In the first paragraph of 2 and in the first paragraph of 3 of II, the words "of article 244 decies" are replaced by the words "of article 244 sexies";
In the c of 4 of the II, the enumeration is indexed: "1°, 2°, 3°".
Article 244 undecies
This article is amended to read:
In 1 of II, after the words: "first paragraph of Article 568", the words "of the general tax code" are inserted;
The IV is thus amended:
The letters: "A, B, C and D" are replaced respectively by the numbers: "1, 2, 3 and 4";
At 1, the subdivisions of: "1 to 10" are replaced respectively by the letters: "a to j";
In the first paragraphs of 2 and 4, the words "A" and "A" are replaced respectively by the words "one" and "one";
In 4, the words "of article 244 decies" are replaced twice by the words "of article 244 sexies" and the words "of article 244 undecies" are replaced by the words "of article 244 septies".
Article 244 duodecies
This article is amended to read:
I is thus modified:
In the first paragraph, the words "of article 244 quinquedecies" are replaced by the words "of article 244 undecies";
In 3, the words "of article 244 decies" are replaced by the words "of article 244 sexies";
In 4, the words "of this I" are replaced by the words "of I";
The III is thus amended:
In 2, the words: "of Article 244 decies" are replaced twice by the words: "of Article 244 sexies" and the words: "of Article 244 undecies" and "at the A of Article 244 quinquedecies" are replaced respectively by the words: "of Article 244 septies" and "at the 1 of Article 244 undecies"
The IV is thus amended:
In the third paragraph, the words "of Article 244 decies" and "in the D of Article 244 quinquedecies" are replaced respectively by the words "of Article 244 sexies" and "in the 4 of Article 244 undecies".
Article 244 terdecies
This article is amended to read:
In the first paragraph, the words "of article 244 quinquedecies" are replaced by the words "of article 244 undecies";
In 2, the words "of article 244 decies" are replaced by the words "of article 244 sexies";
In 3, the words: "in the D of Article 244 quinquedecies" are replaced by the words: "in the 4th of Article 244 undecies", the words: "from the A of Article IV of the same Article" are replaced by the words: "from the 1st of the IV of the same Article" and the words: "the supporting documents referred to in 3, 9 and 10" are replaced by the words: "the supporting documents"
Article 244 quaterdecies
The words: "of article 244 decies" are replaced by the words: "of article 244 sexies".
Article 244 quindecies
This article is amended to read:
At the 1st and 4th, the words "of article 244 terdecies" are replaced by the words "of article 244 nonies";
In 2, the words "of article 244 decies" are replaced by the words "of article 244 sexies".
Article 244 sexdecies
The words: "of Article 244 decies" and the words: "of Article 244 quinquedecies" are replaced by the words: "of Article 244 sexies" and the words: "of Article 244 undecies".
Article 244 septdecies
This article is amended to read:
In the first paragraph of I, the words "of this code" are replaced by the words "of the general tax code";
In the fifth paragraph of the I, the words "to articles 244 duovicies and 244 tervicies" are replaced by the words "to articles 244 octodecies and 244 novodecies";
In the first paragraph of II, the words: "of Article 244 undecies" are replaced by the words: "of Article 244 septies";
In the third, the words: "of section 244 terdecies" and "of section 244 duovicies and 244 tervicies" are replaced by the words: "of section 244 nonies" and "of section 244 octodecies and 244 novodecies".
Article 244 octodecies
In the first paragraph of the I, the words "in the second paragraph of the I of Article 244 unvicie" are replaced by the words "in the fifth paragraph of the I of Article 244 septdecies".
Article 244 Novodecies
In the third paragraph of 3, the words "of Article 244 unvicies" are replaced by the words "of Article 244 septdecies".
Article 244
The words: "in articles 244 unvicie to 244 tervicies" are replaced by the words: "in articles 244 septdecies to 244 novodecies".
Article 344 I bis
In 2, the words: "from overseas territories" are replaced by the words: "From New Caledonia, French Polynesia, Wallis and Futuna Islands and French Southern and Antarctic Lands".
(No. 99-209 of 19 March 1999, art. 1 and 233, No. 2001-616 of 11 July 2001, art. 1 and No. 2003-660 of 21 July 2003, art. 61-II.)
Article 344 I quater
In the second paragraph, at the end of the second sentence, the words "Article 54 of the Public Procurement Code" are replaced by the words "Article 43 of the Public Procurement Code".
(Decree No. 2004-15 of 7 January 2004, arts. 1 and 2.)
Article 350 quater
The 3rd of the III becomes irrelevant.
(Order No. 2004-281 of 25 March 2004, art. 13-II.)
Article 350 quinquies
This article is amended to read:
The 5th becomes without object;
At 9°, the reference: "483," is deleted.
(Order No. 2004-281 of 25 March 2004, art. 12-VII and 21-IV.)
Article 350
The 1st becomes irrelevant.
(Order No. 2004-281 of 25 March 2004, art. 12-III.)
Article 357 H
In the second paragraph of II, the words "of this article" are replaced by the words "of I".
Article 384
This article becomes irrelevant.
(Order No. 2004-281 of 25 March 2004, art. 26-I and II.)
The first part of the Tax Procedures Book is amended and supplemented as follows:
Article L. 114
The words: "from overseas territories" are replaced by the words: "from Saint-Pierre-et-Miquelon, Mayotte, Nouvelle-Calédonie, French Polynesia, Wallis and Futuna Islands and French Southern and Antarctic Lands".
(Lois No. 76-1212 of 24 December 1976, art. 1st, No. 99-209 of 19 March 1999, art. 1 and 233, No. 2001-616 of 11 July 2001, art. 1 and No. 2003-660 of 21 July 2003, art. 61-I.)
Article L. 135 L
This article is supplemented by a sentence as follows:
"In this same framework, judicial police officers and officers must communicate to the officers of the four directions mentioned above all elements that may involve a financial, fiscal or customs nature, without the obligation to secrecy. »
(Act No. 2004-204 of 9 March 2004, art. 16.)
Article L. 139 A
This section is replaced by the following:
"The indebtedness commission of individuals provided for in Article L. 331-1 of the Consumer Code may obtain information from public administrations on the debtor's situation in accordance with Article L. 331-3 of the same code as follows:
"Art. L. 331-3, 8th preambular paragraph. - Notwithstanding any provision to the contrary, the Commission may obtain, from public administrations, credit institutions, security and social security agencies, as well as services responsible for centralizing bank risks and payment incidents, any information that may give it an accurate information on the situation of the debtor, the possible evolution of the debtor and the friendly conciliation procedures in progress. »
Article L. 145 D
This section is replaced by the following:
"In the framework of the control of the measures recommended by the individual debt commission under articles L. 332-1 to L. 332-3 of the consumer code, the enforcement judge may obtain any information on the debtor's situation in accordance with the sixth paragraph of article L. 332-2 of the following code:
"Art. L. 332-2, 6th preambular paragraph. - Notwithstanding any provision to the contrary, the judge may obtain communication of any information allowing him to appreciate the situation of the debtor and the possible evolution of the debtor. »
Section II, Part II, Part I, Part I, Part I, of the Tax Procedures Book is supplemented by an article L. 151 A, which without change reproduces the provisions of Article L. 151-1.
(Act No. 2004-130 of 11 February 2004, art. 63.)
The second part of the Tax Procedures Book is amended and supplemented as follows:
Article R. 26-3
In the second paragraph, the words "of the 2nd and" are deleted.
(Order No. 2004-281 of 25 March 2004, art. 15-I.)
Article R. 33-1
This article becomes irrelevant.
(Order No. 2004-281 of 25 March 2004, art. 11-I.)
Article R. 36 B-1
The reference: "L. 33" is deleted.
(Order No. 2004-281 of 25 March 2004, art. 11-III.)
Article R. 81-5
The reference: "R.* 81-3," is deleted.
(Decree No. 2004-501 of 2 June 2004, art. 2.)
Article R. 214-1
The words: "of the 2nd and" are deleted.
(Order No. 2004-281 of 25 March 2004, art. 15-I.)
Article R. 235-1
In the second paragraph, the words "of the 2nd and" are deleted.
(Order No. 2004-281 of 25 March 2004, art. 15-I.)
Article R. 236-1
In the second paragraph, the words "of the 2nd and" are deleted.
(Order No. 2004-281 of 25 March 2004, art. 15-I.)
Article R. 238-1
The words: "of the 2nd and" are deleted.
(Order No. 2004-281 of 25 March 2004, art. 15-I.)
Article R.* 247-5 B
The words: "and fines provided for in Article 15 ter of Law No. 92-676 of 17 July 1992" are deleted.
(Act No. 2004-639 of 2 July 2004, art. 53.)
The Minister of State, Minister of Economy, Finance and Industry, and the Secretary of State for Budget and Budget Reform are responsible, each with respect to him, for the execution of this decree, which will be published in the Official Journal of the French Republic.
Done in Paris, October 8, 2004.
Jean-Pierre Raffarin
By the Prime Minister:
Minister of State, Minister of Economy,
finance and industry,
Nicolas Sarkozy
Secretary of State in the budget
and budgetary reform,
Dominic Bussereau
