Key Benefits:
The public concerned: users and agents of the General Directorate of Public Finance, the General Directorate of Customs and Indirect Rights and social security recovery organizations.
Subject: dematerialization of seizures notified by the accountants of the General Directorate of Public Finance and the General Directorate of Customs and Indirect Rights, as well as by social security recovery agencies to credit institutions, finance companies and agencies that manage social protection schemes.
Entry into force: the text comes into force on the day after its publication.
Notice: the II of Article 17 of Act No. 2013-1279 of 29 December 2013 For 2013 a corrigendum authorizes electronic notification of acts addressed to credit institutions, finance companies and social welfare agencies as third-party holders of assets or to return to debtors. This decree determines the conditions for the implementation of this electronic notification.
References: this decree and the texts it amends can be consulted, in the drafting of this amendment, on the Legifrance website (http://www.legifrance.gouv.fr).
The Prime Minister,
On the report of the Minister of Finance and Public Accounts,
Vu le Customs Codeincluding article 387 bis;
Vu le general code of territorial authoritiesincluding article L. 1617-5;
Vu le book of tax proceduresincluding articles L. 262 and L. 273 A;
Vu le Social Security Codeincluding articles L. 652-3 and R. 652-2;
Vu la Act No. 2004-1485 of 30 December 2004 for 2004, including Article 128, Part II;
Vu la Act No. 2013-1279 of 29 December 2013 for 2013, including Article 17, Part II;
Vu le Decree No. 64-1333 of 22 December 1964 amended to recover fines and monetary convictions by Treasury direct accountants;
Vu le Decree No. 2010-112 of 2 February 2010 modified for the application of 9, 10 and 12 Order No. 2005-1516 of 8 December 2005 on electronic exchanges between users and administrative authorities and between administrative authorities;
Considering the advice of the Financial Legislation and Regulatory Advisory Committee of 7 July 2014;
The State Council (Finance Section) heard,
Decrete:
Can be notified electronically to credit institutions, finance companies and social welfare agencies, referred to in II of section 17 of the above-mentioned Act of 29 December 2013, subject to their prior agreement, notices to third-party holders provided for inArticle L. 262 of the Tax Procedures Book, seizures to third-party holders referred to in Article L. 273 A of the same book, objections to third-party holders referred to in 7° of Article L. 1617-5 of the General Code of Territorial Communities and to theArticle L. 652-3 of the Social Security Code, acts taken under theArticle 387 bis of the Customs Code and the administrative objections referred to in II of Article 128 of the Act of 30 December 2004 referred to above.
The technical processes used for the notification referred to in Article 1 shall comply with the requirements of the general safety reference defined by the decree of 2 February 2010 referred to above.
The second paragraph of Article 6-1 of the above-mentioned Decree of 22 December 1964 is replaced by the following provisions:
"The administrative opposition may be notified electronically under the conditions defined by the Decree No. 2015-243 of 2 March 2015. »
Article R. 652-2 of the Social Security Code is amended as follows:
1° The 6th is repealed;
2° It is added a paragraph to read:
"The opposition may be notified electronically under the conditions defined by the Decree No. 2015-243 of 2 March 2015. »
The Minister of Finance and Public Accounts, the Minister of Social Affairs, Health and Women's Rights and the Secretary of State responsible for the budget are responsible, each with regard to him, for the execution of this decree, which will be published in the Official Journal of the French Republic.
Done on March 2, 2015.
Manuel Valls
By the Prime Minister:
Minister of Finance and Public Accounts,
Michel Sapin
Minister of Social Affairs, Health and Women ' s Rights,
Marisol Touraine
The Secretary of State in charge of the budget,
Christian Eckert
