Key Benefits:
The Minister of Economy, Finance and Industry,
Due to the Administrative Justice Code;
Due to the General Tax Code and the Book of Tax Procedures ;
Given the code of the domain of the State;
Due to the code of commerce;
Due to Act No. 68-1250 of 31 December 1968 on the prescription of claims on the State, departments, municipalities and public institutions;
Given the Law No. 77-1453 of 29 December 1977 granting procedural guarantees to taxpayers in tax and customs matters, in particular Article 1;
In view of Law No. 87-1127 of 31 December 1987 as amended to reform the administrative dispute;
Vu Order No. 45-1708 of 31 July 1945 on the Council of State;
In accordance with Order No. 45-2138 of 19 September 1945 establishing the order of experts-accountants and regulating the title and profession of public accountant;
Given the decree N ° 47-233 of 23 January 1947, as amended, authorizing the ministers to delegate, by order, their signature;
In light of Decree No. 48-689 of 16 April 1948 concerning the organization of the central administration of the Ministry of Finance and establishing the Direction générale des taxes;
Vu le decree du 31 December 1952 instruceant le directeur général des duties de chef du service des domaines;
Vu le decree du 6 mars 1961 portant delegating de signing, Amended by les decrees de 7 August 1981 and 21 December 1988, giving the Director General of Taxation, in all matters falling within his remit, the permanent delegation of the signature of the Minister concerned for the presentation of the defences and observations addressed to the Council of State, administrative courts of appeal and administrative courts on applications against administration as well as appeals lodged by the administration before the Conseil d' Etat and the administrative courts of appeal and Authorizing it to delegate this signature to officials of its services having at least the rank of civil administrator of 2nd class or equivalent rank;
Given Decree No. 64-1022 of 29 September 1964 on recognition and clearance The debets of public accountants and the like;
In view of Decree No. 78-636 of 12 June 1978 fixing the composition and operating conditions of the Committee on Fiscal Offences established by Article 1 of the Act of 29 December 1977 Referred to above, in particular Article 5;
Having regard to Decree No. 85-896 of 16 September 1985 on the special arrangements for certain positions of officials of the State and certain arrangements for permanent termination of office;
Decree No. 89-271 of 12 April 1989 laying down the conditions and arrangements for the settlement of the costs of the relocation of civilian personnel within the overseas departments, between the metropolis and those departments, and to travel from a department From overseas to another;
In light of Decree No. 90-437 of 28 May 1990 laying down the conditions and rules for the settlement of the costs of the movement of civilian personnel on the metropolitan territory of France when they are at the Office budgets, administrative national institutions and certain subsidised bodies;
Given Decree No. 98-978 of 2 November 1998 on the Directorate-General for Taxes;
In view of Decree No. 2002-893 of 15 May 2002 relating to the remit of the Minister of the Economy, Finance and Industry;
In light of the decree of 17 June 2002 appointing the Prime Minister;
In the light of the decree of 17 June 2002 on the composition of the Government;
In light of the Order in Council dated August 28, 2003 appointing a Director General to the Headquarters of the Ministry of Economy, Finance and Industry;
In light of the Order in Council dated January 16, 2004 appointing a Director The central administration of the Ministry of Economy, Finance and Industry;
In view of the Order of November 2, 1998, as amended to organize the Directorate-General for Taxes;
In view of the Order of November 2, 1998, as amended Organization of the tax branch's sub-directorates;
In view of the August 28, 2003 signing delegation order;
In view of the September 18, 2003 signing delegation order,
Stop:
Articles 1, 2, 4, 7, 8 and 10 of the decree of 18 September 2003 read as follows:
" Art. 1. -Delegation of signature is given to Mr. Bruno Parent, Director General of Taxes, Mrs. Marie-Christine Lepetit, Director of Tax Legislation, Assistant to the Director General of Taxes, and Mr. Gérard Bouriane, Head of Service, to seize, on behalf of The Minister of Economy, Finance and Industry, the Committee on Fiscal Offences established by Article 1 of the Act of 29 December 1977 referred to
. Art. 2. - Delegation to MM. Gérard Bouriane and Jean-Marc Fenet, heads of service, to sign, on behalf of the Minister of Economy, Finance and Industry, and within the limits of their powers, all acts, orders, decisions or conventions. "
" Art. 4. - In the event of the absence or incapacity of Mr Bruno Parent, Mrs Marie-Christine Lepetit and Mr Vincent Mazauric, delegation is given to Mr Edouard Marcus, civil administrator, for the purpose of signing, on behalf of the Minister for the Economy, Finance and The industry and within the limits of its powers, acts and decisions relating to tax approvals issued pursuant to Article 131 sexies of the General Tax Code. "
" Art. 7. - In the event of the absence or incapacity of Bruno Parent and Philippe Dufresnoy, delegation is given to Mr Jonathan Bosredon, administrator of the Institut national de la statistique et des études économiques, and to Mr. Jean-Marc Valès, administrator To the effect of signing, on behalf of the Minister of Economy, Finance and Industry, and within the limits of their powers, the orders of mission in France and abroad of the staff of the General Directorate of
. Art. 8. - In the event of the absence or incapacity of Mr Bruno Parent and Mrs Véronique Bied-Charreton, delegation is given to Mr Cédric de Lestrange, civil administrator, and to Mr Gilles Jourdan, divisional director of taxes, to the effect of signing, on behalf of the Minister of the Economy, Finance and Industry and within the limits of their powers, acts, orders or decisions relating to the supervision of public authorities on the order of the accountants. "
" Art. 10. - In the event of the absence or incapacity of Mr Bruno Parent and Mrs Véronique Bied-Charreton, delegation shall be given to Mrs Françoise Abate-Granet and to Mr Cédric de Lestrange, civil administrators, and to Mr Gilles Roche, departmental director of To sign, on behalf of the Minister of Economy, Finance and Industry, and within the limits of their duties, the orders of mission in France and abroad of the staff of the Directorate-General for Taxation. "
This Order will be published in the Official Journal of the French Republic.
Done at Paris, February 9, 2004.
Francis Mer
