Key Benefits:
Publics concerned: Public Finance Branch services.
Subject: conditions of application provisions of Article L. 1617-5 of the General Code of Territorial Communities requests for international assistance in the recovery of local products.
Entry into force: the text comes into force on the day after its publication. It applies to requests for mutual recovery assistance filed as of January 1, 2012.
Notice: This Decree provides for the processing of requests for recovery assistance between the Member States of the European Union and the insertion of a new regulatory provision in the general code of terror communities referring to claims of the local public sector to the provisions of the book of tax procedures.
References: This Decree transposes Council Directive 2010/24/EU of 16 March 2010 on mutual assistance in the collection of claims relating to taxes, taxes, fees and other measures. It is taken for application of theArticle 59 of Act No. 2011-1978 of 28 December 2011 for 2011 and implementsArticle L. 1617-5 (9°) of the General Code of Territorial Communities.
This decree and the general code of territorial authorities that it amends can be found on the site Légifrance (http://www.legifrance.gouv.fr).
The Prime Minister,
On the report of the Minister of Economy and Finance and the Minister Delegate to the Minister of Economy and Finance, Budget Officer,
Considering Council Directive 2010/24/EU of 16 March 2010 on mutual assistance in the collection of claims relating to taxes, taxes, duties and other measures;
Having regard to Commission Implementing Regulation (EU) No. 1189/2011 of 18 November 2011 setting out the terms and conditions of application relating to certain provisions of Council Directive 2010/24/EU on mutual assistance in the collection of claims relating to taxes, taxes, duties and other measures;
Vu le book of tax proceduresincluding articles L. 283 A to L. 283 F;
Vu le general code of territorial authoritiesincluding article L. 1617-5 (9°);
Vu la Act No. 2011-1978 of 28 December 2011 for 2011, including its article 59;
Vu le Decree No. 62-1587 of 29 December 1962 General regulation on public accounting;
In light of the Advisory Committee's opinion of 1 March 2012,
Decrete:
After article R. 1617-24 of the General Code of Territorial Communities, an article D. 1617-25 is inserted as follows:
"Art. D. 1617-25. - The provisions of sections R. 283 A-1 to R. 283 D-1 of the Tax Procedures Book apply in the same conditions to claims recovered under the terms and conditions set out inArticle L. 1617-5 of the General Code of Territorial Communities. »
The Minister of Economy and Finance, the Minister of the Interior, the Minister of State Reform, Decentralization and Public Service, and the Minister Delegate to the Minister of Economy and Finance, responsible for the budget, are responsible, each with regard to it, for the execution of this decree, which will be published in the Official Journal of the French Republic.
Done on 20 December 2012.
Jean-Marc Ayrault
By the Prime Minister:
Minister Delegate
to the Minister of Economy and Finance,
Budget Officer
Jérôme Cahuzac
Minister of Economy and Finance,
Pierre Moscovici
The Minister of the Interior,
Manuel Valls
The Minister of State Reform,
decentralization
and the Public Service,
Marylise Lebranchu
