Key Benefits:
Minister of Economy and Finance and Minister Delegate to the Minister of Economy and Finance, Budget Officer,
Vu le General Tax CodeArticles 1594-0 G, 1651, 1651 H, 1653 A, 1691 bis and 1912, Articles 382 bis, 382 qinquies and 408 of Schedule II to this Code and Articles 212, 213, 214, 215, 216, 217 and 218 of Schedule IV to this Code;
Vu le book of tax proceduresincluding articles L. 190, L. 209, L. 247, L. 281, L. 283, R. 247-2, R.* 247-4, R.* 247-5, R. 247-7, R. 247-10 and R. 247-11,
Stop:
Appendix IV to the General Tax Code is supplemented by sections 212 to 218 as follows:
"Art. 212. - I. Signature delegations granted on the basis of theSection 408 of Schedule II to the General Tax Code can empower all agents:
« 1° To make, in contentious matters, decisions of discharge, reduction, restitution or rejection;
« 2° To make, in gracious matters, decisions on surrender, moderation, transaction or rejection;
« 3° To decide on land tax claims for crop losses;
« 4° To sign the documents necessary for the accounting execution of gracious and contentious decisions;
« 5° To grant extensions of time to IV and IV bis of Article 1594-0 G of the General Tax Code.
“II. ― Agents performing their duties in management services may also receive a signature delegation to the effect of:
« 1° To submit to administrative or judicial courts applications, submissions, conclusions or observations;
« 2° De statuer sur les contestations relatives au charges prévues par les Articles L. 281 and L. 283 of the Tax Procedures Book ;
« 3° De statuer sur les demandes de discharge de responsabilité solidaire présentés en application de l'ilArticle 1691 bis of the General Tax Code or ofArticle L. 247 of the Tax Procedures Book.
“Art. 213. - I. The directors mentioned in I of section 408 of Schedule II to the General Tax Code under the General Directorate of Public Finance may delegate their signature:
« 1° To the officers performing their duties in the management services, within the limits they set themselves, to the effect of taking all the acts and decisions mentioned in section 212;
« 2° To the other agents, to the effect of taking:
“(a) The decisions mentioned in 1° and 2° of I of Article 212, within the limit of 76,000 € for executives with at least the rank of public finance administrator and 60,000 € for other class agents A holders of a higher rank than that of a public finance inspector, within the limit of €15,000 for public finance inspectors, within the limit of €10,000 for category B agents and within the limit of €2,000 for category C agents;
“(b) Without limiting the amount, the acts and decisions mentioned in 3°, 4° and 5° of I of Article 212.
“II. ― Directors mentioned at I of section 408 of Schedule II to the General Tax Code under the General Directorate of Customs and Indirect Rights may delegate their signature:
« 1° To agents of categories A and B performing their duties in the management services, within the limits they set themselves, to the effect of making the decisions mentioned in 1°, 2° and 4° of I of Article 212, on the one hand, and in II of Article 212, on the other hand;
« 2° To other agents, to the effect of making the decisions mentioned in 1°, 2° and 4° of I of Article 212, within the limit of 60,000 € for category agents A holders of a higher rank than that of a customs inspector, within the limit of €15,000 for customs inspectors, within the limit of €10,000 for category B agents and within the limit of €2,000 for category C agents.
"Art. 214. - I. 1° Benefit of the automatic signature delegation III of section 408 of Schedule II to the General Tax Code officials of the General Directorate of Public Finance who are responsible for an operational service, as the case may be, attached to a Departmental Directorate of Public Finance or to a specialized Directorate of Tax Control:
“(a) Within the limit of 76,000 € for agents with at least the rank of public finance administrator and 60,000 € for other executives, with respect to the decisions mentioned in 1° and 2° of I of the article;
“(b) Within the limit of € 100,000, with respect to claims for refund of value added tax credit;
"(c) Regardless of the amount, in respect of applications for caps based on the added value of territorial economic contribution submitted by a company whose establishments are located within the territorial jurisdiction of a corporate tax service and the acts and requests mentioned in 3°, 4° and 5° of Article 212.
« 2° When several services are grouped on the same site, the signature delegation of which, pursuant to 1°, the service managers are extended to the territorial jurisdiction of all services of this site.
“II. ― Benefit from the automatic signature delegation provided for in III of section 408 of Schedule II to the General Tax Code the officers of the General Directorate of Customs and Indirect Rights acting as the official of a connected service, as the case may be, to a Regional Directorate of Customs and Indirect Rights or to a Service of National Jurisdiction, in respect of the decisions referred to in 1°, 2° and 4° of Article 212:
“(a) Within the limit of € 76,000 for Customs administrators, responsible for the Customs Investigations Directorate and the Customs Operations Directorate;
“(b) Within the limit of € 50,000 for Customs Directors and Chief Customs Inspectors, responsible for a Customs Division;
"(c) Within the limit of €25,000 for customs officers, chief inspectors and regional customs inspectors and indirect duties responsible for a customs office or monitoring unit, a regional investigation service or a viticulture service.
"III. ― By act published under the conditions provided for in V of Article 408 of Schedule II to the General Tax Code, the director referred to in I of this same article may, as necessary, exclude certain cases or fix ceilings below those provided for in this article, reduce the extent of the delegation of those responsible under his authority as it arises from I or II.
"Art. 215. - I. Service officials referred to in section 214 may delegate the signature of the Director to the effect of making the decisions and acts referred to in section I: 212
« 1° To their deputy, regardless of their rank, within the limits they set themselves, but without being able to exceed the delegation they have;
« 2° To other category A agents placed under their authority, within the limit of 15 000 €;
« 3° To other Category B agents under their authority, within the limit of €10,000;
« 4° To category C agents under their authority, within the limit of €2,000.
“II. ― By act published under the conditions provided for in V of Article 408 of Schedule II to the General Tax Code, the Director referred to in I of this same article may, as appropriate, reduce the extent of delegations that may be given by service managers as it arises from I of this article.
"The Director referred to in I of Article 408 above may also object to the granting of delegations, limit the scope or withdraw them in whole or in part.
"Art. 216. - The amount to be taken into account in determining whether a decision is within the limits of the delegation to which an agent benefits, pursuant to sections 213, 214, 215 or 218, is the amount to which the user requests or the amount to be paid in respect of decisions made on his or her own behalf.
"In contentious matters, this amount is appreciated by distinguishing the penalty fees, by tax, then by rating, year, exercise or business.
"In gracious matters, this amount is valued by raising fees and penalties by tax, then by rating, year, exercise or business.
"Requests related to prosecution costs provided for inArticle 1912 of the General Tax Code and requests for moratorium interests under theArticle L. 209 of the Tax Procedures Book, the threshold of jurisdiction of the delegated officer is assessed against the amount of the case.
"In the event of a manifest error committed by the taxpayer at the time of the establishment of the taxpayer's return or by the service at the time of the integration of a declaration into the information system of the administration, class A and B agents may make the corresponding deduction, regardless of the amount.
"Art. 217. - I. A delegate from the General Directorate of Public Finance shall not rule:
“(a) On an application for which the management services or those of the central administration must be consulted or already seized;
“(b) On an application relating to an taxation of which he himself is liable or which is due by a descendant, an ascendant, a collateral parent, his spouse or a person with whom he is bound by a civil pact of solidarity or lives in concubinage;
"(c) On an application for an imposition to which another officer of the same service is liable, except in the case where he himself exercises the functions of the official of that service;
"(d) On a request that relates to an imposition following a rectification proposal that it has signed or on which it has affixed its visa;
“e) On a contentious request that deals with taxation following a supervisory review procedure, which he has had to know in the context of a hierarchical, first or second-level appeal, or by referring to the report to the departmental commission of direct taxes and taxes on turnover, to the National Commission of direct taxes and taxes on turnover or to the departmental commission of conciliation, respectively, for the purposes of articles 1651, 1651 H and 1653 A of the general tax code.
“II. - A delegate from the General Directorate of Customs and Indirect Rights shall not rule:
“(a) On an application for which the management services or those of the central administration must be consulted or already seized;
“(b) On an application relating to an taxation of which he himself is liable or which is due by a descendant, an ascendant, a collateral parent, his spouse or a person with whom he is bound by a civil pact of solidarity or lives in concubinage;
"(c) On an application for an imposition to which another officer of the same service is liable, except in the event that he himself exercises the functions of the official of that service.
"Art. 218. - I. ― By derogation from Article 213, the Director of Management of Large Businesses may delegate the effect of signing on his behalf the contentious decisions of discharge, reduction, restitution or rejection and the corresponding enforcement documents:
“(a) To the divisional inspectors responsible for a single tax interlocutor service, within 8 million euros;
“(b) To inspectors belonging to a single tax interlocutor service, within 1.5 million euros;
"(c) To controllers belonging to a single tax interlocutor service, within 500 000 €.
“II. ― By derogation from the provisions of section 213, the Director in charge of the management of large enterprises may, within limits that he or she freely fixes, give delegation to the accountant of the management of large companies and his deputy to the effect of signing on his or her behalf:
“(a) In contentious matters, discharge decisions, reduction, restitution or rejection;
“(b) In free, transaction decisions, surrender, moderation or rejection;
"(c) The documents necessary for the accounting execution of contentious and gracious decisions. »
The amended decision of 2 August 1999 setting out the conditions under which decisions to issue or moderation charges, moratorium interests or increases applicable to prosecutions articles 1761 and 1762 of the General Tax Code and section 366 of Schedule III to this Code are taken by the General Money Treasures, the Finance Receivers or the Treasury's Direct Accountants is repealed.
This Order comes into force on the first day of the second month following that of its publication in the Official Journal of the French Republic.
The Director General of Public Finance and the Director General of Customs and Indirect Rights are responsible for the application of this Order, which will be published in the Official Journal of the French Republic.
Done on 30 May 2013.
Minister of Economy and Finance,
Pierre Moscovici
Minister Delegate
to the Minister of Economy and Finance,
Budget Officer
Bernard Cazeneuve
