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 le General Tax Code and book of tax procedures ;
Vu la Act No. 78-17 of 6 January 1978 modified on computers, files and freedoms;
Vu le Decree No. 73-314 of 14 March 1973 creating a national identification system and a directory of companies and their institutions, together with the texts that have modified it;
Considering the referral of the National Commission on Informatics and Freedoms dated 25 June 2014,
Stop it!
The General Directorate of Public Finance is authorized to implement automated personal data processing called "online subscription transactions for companies - OPALE" in its services and on the Internet.
The treatment allows:
- each person authorized by his or her company to create his or her secure personal space in the tax portal and to adhere to the various online services offered to professional debtors;
- to each individual contractor in possession of a TeleIR electronic certificate issued by the General Directorate of Public Finance for the purposes of his or her tax return, to create his or her secure personal space in the tax portal and to adhere to the various online services offered to professional debtors;
- to authorized officials of the General Directorate of Public Finance, to manage online subscription transactions carried out by companies within their territorial jurisdiction and to consult the account of a professional debtor, with regard to its accession to the various online services offered through the tax portal.
Information and categories of personal data are as follows:
1. For data relating to members, alternate administrators and delegates:
- subscriber number;
- civility, name, first name;
- professional address;
- professional telephone number;
- professional e-mail address;
- quality of the member: legal representative or mandated person;
- answers to the three questions of confidence;
- Membership quality: legal representative or mandated person.
In addition, for individual contractors with a TeleIR certificate:
- identity of the certificate holder;
- mention of the TeleIR certificate.
For holders of a professional certificate issued by the General Directorate of Public Finance:
- SPI number;
- TV report number.
For holders of a market certificate acquired from a certification authority authorized by the tax administration:
- certificate number;
- name of the certification authority;
- date of creation and end of validity of the certificate;
- Renewal ID.
2. For data on the population of enterprises:
- company identifier (SIREN, NIC, NUMACT, NUMSEQ);
- title, company name or civility;
- date of creation and termination;
- if applicable, code belonging to the management of large companies;
- indicator of pay tax liability.
3. For business and service location data, literal topographic data for address codes and related administration services.
4. For accession, substitution and authorization data arising from accessions and substitutions:
- membership or substitution form number;
- application(s) for membership, substitution of services;
- SIREN number or company IDSP;
- role of the adherent.
5. For data on applications for subscription:
- application(s) for subscription;
- Company ID or SIREN number.
6. For bank account management data:
- account number;
- name, name of the debtor;
- address of the debtor;
- name, grade name;
- address of the content.
7. For data processed by files to the MEDOC application:
- SIREN number or IDSP, company NIC;
- Bank identity statement;
- name of the account holder.
Receives the information processed:
- authorized and territorially competent officials of the General Directorate of Public Finance for the purpose of managing online subscription transactions carried out by enterprises within their territorial jurisdiction;
- officials of the General Directorate of Public Finance who are authorized to consult the account of the professional debtor with respect to their membership in the various services.
The processed information comes from the ADELIE application, PERS, OCFI and TOPAD repositories.
I. - Information relating to members is retained until the close of the secure personal space of the member.
II. - Information on the population of enterprises registered in the OPALE application will be available in direct consultation until 31 December of the fourth year following receipt by the ADELIE application. Beyond this deadline, they are no longer available online. They are then kept in the IT service centres as an intermediate archive for five years and communicated to the authorized recipients who apply.
III. - Data relating to alternate directors, delegates, memberships, subscriptions, substitutions and authorizations arising from accessions and substitutions shall be retained for one year after the closure of the membership or the deletion of the authorization.
IV. - Bank accounts management data are maintained for one year after the bank account is removed from the database.
I. - Any person authorized by his or her company who has subscribed to the services offered by the OPALE application and who has complied with the registration procedure may consult on the internet the elements placed online, during the retention periods provided for in Article 6.
II. - Regardless of the consultation organized by this Order, the rights of access and rectification provided by the Act of January 6, 1978 as amended above shall be exercised with the tax service of the enterprises managers of the taxpayer's business file.
The right of opposition, as provided for in section 38 of the Act of 6 January 1978 as amended above, does not apply to this treatment.
The Order of March 16, 2007 establishing, by the General Directorate of Taxes, an automated processing of personal data called "Online subscription transactions for companies-Opale" 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 September 11, 2014.
For the Minister and by delegation:
Chief Information Systems Service,
A. Issarni
