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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 no.0064 of 17 March 2010
text No. 20



Order of 19 February 2010 establishing automated processing of personal data allowing electronic transmission of the declarative elements provided for in sections 87, 87 A, 88, 89, 89 A, 224 to 230 G, 235 ter C to 235 ter KH, 240, 241, 242 ter, 1599 quinquies A, 1649 A bis, 1678 quinquies and 1679 bis B of the General Tax Code

NOR: BCFL1006070A ELI: https://www.legifrance.gouv.fr/eli/arrete/2010/2/19/BCFL1006070A/jo/texte


The Minister of Budget, Public Accounts, Public Service and State Reform,
Considering Council of Europe's Convention No. 108 of 28 January 1981 for the Protection of Persons with regard to the automated processing of personal data;
Vu le General tax code, including sections 87, 87 A, 88, 89, 89 A, 224 to 230 G, 235 ter C to 235 ter KH, 240, 241, 242 ter, 1599 quinquies A, 1649 A bis, 1678 quinquies and 1679 bis B ;
Vu la Act No. 78-17 of 6 January 1978 modified in relation to computing, files and freedoms, including article 27-II (4°);
Based on the opinion of the National Commission on Informatics and Freedoms of 9 December 2009 and bearing the number AT101013,
Stop it!

Article 1 Learn more about this article...


Automated personal data processing, known as TELE-TD, is implemented by the General Directorate of Public Finance.

Article 2 Learn more about this article...


This treatment is intended to enable electronic transmission by reporting third parties of information on the declarations provided for in the articles 87, 87 A, 88, 89, 89 A, 224 to 230 G, 235 ter C to 235 ter KH, 240, 241, 242 ter, 1599 quinquies A, 1649 A bis, 1678 quinquies and 1679 bis B of the General Tax Code.

Article 3 Learn more about this article...


The information processed is those listed in sections 39, 39 A, 47, 47 bis and 47 A, 49 E, 49 I ter, 344 G quater and quinquies of Schedule III to the General Tax Code.

Article 4 Learn more about this article...


The data transmission is carried out directly via the Internet on the www.impots.gouv.fr portal either by sending a TD/Bilateral file or by the online entry of the selected declaration form.

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The Tele-TD treatment provides the SIR processing (simplification of the management of overlapping information) with a view to the establishment and updating of the information referred to in Article 3, in particular to allow for the pre-filling of individual income tax returns and the management of overlapping information.
The data is retained only the time required for transfer to the SIR application.
In addition, information relating to the IP address of the declarant is available for three months and is archived for three years.

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The rights of access and rectification provided by the Act of 6 January 1978 referred to above practising with the General Directorate of Public Finance, office Copernic 4, 4, avenue Montaigne, 93468 Noisy-le-Grand.
The right of opposition under section 38 of the above-mentioned Act does not apply to this treatment.

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The Director General of Public Finance is responsible for the execution of this Order, which will be published in the Official Journal of the French Republic.


Done in Paris, February 19, 2010.


For the Minister and by delegation:

The director,

P. Rambal


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