Key Benefits:
Minister of Finance and Public Accounts,
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 la Act No. 78-17 of 6 January 1978 amended on computer science, files and freedoms, including article 23;
Having regard to the receipt of declaration issued by the National Commission on Informatics and Freedoms dated 12 September 2013 under number 1691750 v0,
Stop it!
Automated processing of personal data called "ERICA" (Elaboration of the computerized registry of administrative litigation) is implemented at the General Directorate of Public Finance.
The purpose of this personal data processing is to assist in the management and monitoring of contentious cases in the services of the General Directorate of Public Finance.
The ERICA treatment allows:
- follow-up to requests for rescripts filed by taxpayers: from the filing of the application to the closing of the case (including the administrative appeal procedure);
- the follow-up of requests submitted to the conciliator;
- the follow-up of requests made by taxpayers concerning: approvals, access to administrative documents, disclosures for draft response, direct response releases, referrals of rights defender, requests for a solution to the DG, requests for a discharge of liability, interventions, mediator referrals, gratis payments, questions of services, cases of State responsibility, other non-profit organizations,
- the follow-up of tax claims that are overpaid or resulting from tax credits not charged;
- the monitoring of contentious claims and gracious requests from the jurisdiction of management services;
- the follow-up to the courts of first instance (in front of the Administrative Court and the Court of Grand Instance), the second degree (administrative appeal and court of appeal) and proceedings before the State Council and the Court of Cassation.
The personal data processed are as follows:
I. - With respect to the contentious data processed:
- the SPI number;
- the SIREN number for legal persons;
- Civility;
- the legal category of the taxpayer (territorial/other OSBLs, natural person, legal person);
- the legal form for legal persons;
- the name of the taxpayer or social name;
- the name of the taxpayer;
- the taxpayer's tax address and address (if different from the tax address);
- the sensitive case witness;
- the name of the agent;
- the name of the agent;
- the address of the agent;
- the over-indebted witness;
- the witness of recovery/judicial litigation;
- the type of the case;
- the nature of the case;
- the information of a serial litigation;
- the origin of the case;
- the date of receipt of the case in service;
- the date of receipt of the case in the direction;
- the date of the creation of the case;
- the jurisdiction before it;
- the nature of the tax;
- the years of contested or litigious taxation;
- the amounts imposed on the rights;
- disputed amounts of rights;
- amounts charged with penalties;
- contested amounts of penalties;
- amounts of fees paid;
- the amounts of rights deflated;
- amounts of penalties paid;
- amounts of penalties deducted;
- the amounts of the credit requested;
- the amount of the credit returned.
II. - For connection data:
- the name of the agent;
- the agent's name;
- the agent ID number;
- the list of files consulted;
- the date and time of the consultation or seizure of information;
- data from the contentious file processed or documented.
The retention period of the data referred to in Article 4 I is two years after the closing date of the case.
Beyond this period, the data is archived for six years for "conciliar" cases and ten years for other cases.
The login data referred to in Article 4 II are retained for one year.
I. - The recipients of the information referred to in I of Article 4 are the authorized agents of the services in charge of the management and monitoring of litigation files in the management services, i.e., the regional and departmental branches of public finances, the branches of national jurisdiction, the DIRCOFIs (directions of tax control) and the SCADs (services of the deconcentrated central appeals department) who thus depend on it
II. - The recipients of the information referred to in Article 4 II are the heads of service of the authorized agents referred to in Article I of this Article.
The rights set out in section 2 of subsection V of the amended Act of January 6, 1978 relating to computing, files and freedoms are exercised with the FPB service in charge of processing contentious claims to which the taxpayer depends.
The Order of May 10, 1999 authorizing the creation of computerized treatments to assist in the management and monitoring of litigation in the territorial services of the General Tax Directorate is repealed.
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 on 10 April 2014.
For the Minister and by delegation:
Chief Information Systems Service,
A. Issarni
