Decree Of 19 February 2010 Establishing Automated Processing Of Personal Data For Electronic Transmission Of Declarative Elements Set Out In Articles 87, 87A, 88, 89, 89A, 224-230 G...

Original Language Title: Arrêté du 19 février 2010 portant création d'un traitement automatisé de données à caractère personnel permettant la transmission, par voie électronique, des éléments déclaratifs prévus aux articles 87, 87 A, 88, 89, 89 A, 224 à 230 G, ...

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JORF n ° 0064 March 17, 2010 text no. 20 order of February 19, 2010, on the establishment of automated processing of personal data the transmission, electronically, of planned declarative elements to articles 87, 87A, 88, 89, 89a, 224 to 230 G, 235 ter C 235 ter KH, 240, 241, 242 ter, 1599 d has , 1649 bis A, d 1678 and 1679 bis (b) of the code Général des Impôts NOR: BCFL1006070A ELI: automated https://www.legifrance.gouv.fr/eli/arrete/2010/2/19/BCFL1006070A/jo/texte the Minister of budget, public accounts and public service, reform of the State, having regard to the convention no 108 of 28 January 1981 of the Council of Europe for the protection of individuals with regard to the processing of personal data;
Having regard to the general code of taxes, and particularly articles 87, 87A, 88, 89, 89 A, 224-230 G, 235 ter C to 235 ter KH, 240, 241, 242 ter, 1599 d A, 1649 bis A, d 1678 and 1679 bis B;
Having regard to Act No. 78-17 of 6 January 1978 amended relative to computers, files and freedoms, particularly article 27 - II (4 °);
Having regard to the opinion of the National Commission of computing and freedoms deemed favourable dated December 9, 2009 and no. AT101013, stops: Article 1 more on this article...

Automated processing of data called 'TELE-TD' is being implemented by the Directorate General of public finances.


Article 2 more on this article...

This treatment is intended to allow the electronic transmission by third declarants to the information contained in the declarations provided for in articles 87, 87A, 88, 89, 89a, 224-230 G, 235 ter C to 235 ter KH, 240, 241, 242 ter, 1599 d, 1649 bis A, d 1678 and 1679 bis B of the general tax code.


Article 3 read more on this article...

Processed information are those listed in articles 39, 39A, 47, 47 bis and 47 A, 49 E, 49 I ter, 344 G c and d of annex III to the general tax code.


Article 4 more on this article...

Data transmission occurs directly via the internet portal www.impots.gouv.fr either by sending a TD/bilateral file, by entering the chosen reporting form online.


Article 5 read more on this article...

TV-TD treatment provides treatment SIR (simplification of the management of cross-checking information) to its constitution and its update the information referred to in article 3, including for Prepopulating tax returns of individuals and the management of overlapping information.
The data shall are kept only for the time needed for their transfer to the SIR application.
In addition, the IP address of the teledeclarant-related information are available for three months and then they are archived for three years.


Article 6 read more on this article...

Access and rectification rights provided for by the above-mentioned law of January 6, 1978 exerted from the branch of public finance, bureau Copernicus 4, 4, avenue Montaigne, 93468 Noisy-le-Grand.
The right of opposition under section 38 of the Act does not apply to this treatment.


Article 7 read more on this article...

The Director-general of the finances is responsible for the execution of this order, which will be published in the Official Journal of the French Republic.


Done at Paris, on February 19, 2010.
For the Minister and by delegation: the Director, P. Rambal

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