Keywords finance, accounts, establishment of CREDIT, company financing, Recovery Act, social PROTECTION, organization of recovery, recovery of debt, NOTIFICATION, electronic, third party holder, liable, conviction pecuniary, Directorate-General for public finance, DGFIP, DIRECTION Générale des DOUANES ET DROITS INDIRECTS, DGDDI, recovery of social security, the social security CODE, CSS, book of tax PROCEDURES, CODE GÉNÉRAL des COLLECTIVITÉS TERRITORIALES
, CGCT, CODE of customs JORF n ° 0053 March 4, 2015 page 4105 text no. 10 Decree No. 2015-243 of 2 March 2015 relating to notification, by electronic means, to the credit institutions, societies and funding agencies managing schemes of social protection for some actions taken for the recovery of claims of any kind NOR : FCPE1431024D ELI: https://www.legifrance.gouv.fr/eli/decret/2015/3/2/FCPE1431024D/jo/texte Alias: https://www.legifrance.gouv.fr/eli/decret/2015/3/2/2015-243/jo/texte interested Publics: users and agents of the General Directorate of public finance, the Directorate-General of customs and Excise and recovery of social security organizations.
Subject: dematerialization of the seizures reported by the Accountants of the General Directorate of public finance and the Directorate General of customs and Excise as well as the organizations of recovery by social security institutions of credit, financing and corporations to organizations managing social protection schemes.
Entry into force: the text comes into force the day following its publication.
Notice: the II of article 17 of Act No. 2013-1279 of 29 December 2013 of amendment for 2013 finance authorizes notification electronically acts addressed to credit institutions, societies and funding agencies managing schemes, welfare as the third holder of money belonging to or to return to taxpayers. This Decree determines the conditions of implementation of this e-mail notification.
References: this order as well as the texts that it changes can be found in issue drafting of this amendment, the site of Légifrance (http://www.legifrance.gouv.fr).
The Prime Minister, on the report of the Minister of finance and public accounts, saw the code of customs, including article 387 bis;
Having regard to the general code of territorial communities, particular article l. 1617-5;
Having regard to the book of tax procedures, particular articles L. 262 and L. 273 A;
Having regard to the code of social security, particular articles L. 652 - 3 and R. 652 - 2;
Pursuant to Amendment No. 2004 - 1485 of 30 December 2004 finance law for 2004, including the II of article 128;
Pursuant to law n ° 2013 - 1279 December 29, 2013 finance amendment for 2013, including the II of article 17;
Considering Decree No. 64 - 1333 of December 22, 1964, amended for the recovery of fines and pecuniary convictions by direct Accountants of the Treasury;
Mindful of Decree No. 2010-112 February 2, 2010 amended taken for the application of articles 9, 10 and 12 of Ordinance No. 2005-1516 of 8 December 2005 on electronic exchanges between users and the administrative authorities and the administrative authorities;
Having regard to the opinion of the Advisory Committee of the legislation and the financial regulation of 7 July 2014;
The Council of State (finance section) heard, enacts as follows: Article 1 more on this article...
May be notified electronically to the credit institutions, corporations funding and Manager of the systems of social protection agencies, mentioned in II of article 17 of the law of 29 December 2013 above, subject to their prior approval, the notice to third party holder provided for in article 262 of the book of tax procedures, seizures to third party holder mentioned in article L. 273 (A) of the same book , opposition to third party holder mentioned in 7 of article l. 1617-5 of the general code - local authorities and article L. 652 3 of the code of social security, the acts taken pursuant to article 387 bis of the code of customs as well as administrative objections referred to in article 128 of the above-mentioned law of December 30, 2004 II.
Article 2 more on this article...
Technical processes for the notification referred to in article 1 must comply with the requirements of the general repository of security defined by the Decree of 2 February 2010 above.
Article 3 read more on this article...
The second paragraph of II of article 6-1 of the Decree of December 22, 1964 referred to above shall be replaced by the following: 'administrative opposition may be notified electronically in the conditions laid down by Decree No. 2015-243 of 2 March 2015.'
Article 4 more on this article...
Article R. 652 - 2 of the social security code is amended as follows: 1 ° 6 ° is repealed;
2 ° a paragraph as follows is added: 'the opposition may be notified electronically in the conditions laid down by Decree No. 2015-243 of 2 March 2015.'
Article 5 read more on this article...
The Minister of finance and public accounts, the Minister of Social Affairs, health and rights of women and the Secretary of State for the budget are responsible, each in relation to the implementation of this Decree, which shall be published in the Official Journal of the French Republic.
Made March 2, 2015.
Manuel Valls by the Prime Minister: the Minister of finance and public accounts, Michel Sapin Minister of Social Affairs, health and rights of women, Marisol Touraine Secretary of State in charge of the budget, Christian Eckert