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Le texte prévu à l'article 371 LB est le suivant : "Acceptant le règlement des sommes dues par chèques libellés à son nom ou par carte bancaire en sa qualité de membre d'un centre de gestion agréé par l'administration fiscale."
Code général des impôts, annexe ii
371 LC
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033238588
2016-10-14 00:00:00
e8a73b37051378d00e85fb18d73088fa896a00ecf54b3fea5a51f4beb9871338
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-0.03837795555591583, -0.06154905632138252, 0.03750822693109512, 0.004414752125740051 ]
Les centres de gestion agréés portent les obligations définies aux articles 371 LB et 371 LC à la connaissance de leurs adhérents. Ceux-ci doivent informer par écrit le centre de gestion agréé dont ils sont membres de l'exécution de ces obligations. Le centre s'assure de leur exécution effective.
Code général des impôts, annexe ii
371 LD
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006295060
1979-07-28 00:00:00
3187f7f2eb3530af7165c023ae34f4f8b03bf523f6bc433964bdabd94706ea0e
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En cas de manquements graves ou répétés aux dispositions des articles 371 LA et 371 LC, les adhérents sont exclus du centre dans les conditions prévues à l'article 371 E.
Code général des impôts, annexe ii
371 LE
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006295061
1979-07-28 00:00:00
e6f4e39f547a969ec9adc2ded0129b5cf768fdb75e69ca163c091a24be5858e7
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Pour bénéficier de l'agrément prévu à l'article 1649 quater F du code général des impôts , les associations de membres de professions libérales et de titulaires de charges et offices doivent être légalement constituées. Leurs membres fondateurs sont exclusivement soit des ordres professionnels ou des organisations professionnelles légalement constituées de membres de professions libérales ou de titulaires de charges et offices, soit des experts comptables ou des sociétés d'expertise comptable. Les organisations professionnelles mentionnées au premier alinéa comprennent les organismes professionnels dont l'existence est prévue par la législation relative aux professions ci-dessus désignées, les syndicats professionnels et leurs unions institués conformément aux dispositions des articles L. 2111-1 et suivants du code du travail, et les associations professionnelles de personnes exerçant la même profession ainsi que leurs unions. Les unions ou fédérations d'associations professionnelles regroupant des professions différentes sont également autorisées à prendre l'initiative de la création d'une association agréée lorsque chacune des associations qui les composent peut être regardée individuellement comme ayant vocation à créer une telle association. Les associations doivent avoir pour objet : 1° De développer chez leurs membres l'usage de la comptabilité, sous réserve des dispositions de l'ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'ordre des experts-comptables et réglementant le titre et la profession d'expert-comptable ; 2° De leur faciliter l'accomplissement de leurs obligations administratives et fiscales ; 3° De leur fournir une assistance en matière de gestion dans les domaines de l'assistance technique et de la formation et l'information ayant trait au droit, à la fiscalité, à la comptabilité ou à la gestion ; 4° De leur fournir une analyse des informations économiques, comptables et financières en matière de prévention des difficultés économiques et financières. Les formations proposées par l'organisme agréé sont également offertes au représentant de l'adhérent. Elles ne peuvent agir en qualité de mandataires de leurs membres. Toutefois, les associations doivent recevoir mandat de leurs membres en vue de la télétransmission des déclarations de résultats, de leurs annexes et des autres documents les accompagnant selon la procédure prévue par le système de transfert des données fiscales et comptables.
Code général des impôts, annexe ii
371 M
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044176865
2021-10-09 00:00:00
4390ad64da3e12e43234bdeb925a79792c9f49680a7097306b41e506c7cc8591
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-0.038281507790088654, 0.05715319514274597, 0.026565808802843094, 0.03628259897232056 ]
Les associations bénéficiant de l'agrément prévu par l' article 1649 quater F du code général des impôts peuvent fournir à tout professionnel exerçant une profession libérale ou titulaire de charges et offices des services d'assistance en matière de gestion, notamment dans les domaines suivants : 1° La dématérialisation et la télétransmission de ses déclarations fiscales ; 2° La formation et l'information ayant trait au droit, à la fiscalité, à la comptabilité ou à la gestion ; 3° La restitution de statistiques ; 4° L'examen de conformité fiscale prévu par le décret n° 2021-25 du 13 janvier 2021 portant création de l'examen de conformité fiscale ; 5° L'audit technique lié à son activité ; 6° Aux microentreprises au sens de l' article 3 du décret n° 2008-1354 du 18 décembre 2008 relatif aux critères permettant de déterminer la catégorie d'appartenance d'une entreprise pour les besoins de l'analyse statistique et économique, l'aide à la création de microentreprise ainsi que l'accompagnement en matière commerciale et dans les domaines de la communication et de la transition numérique.
Code général des impôts, annexe ii
371 M bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044174772
2021-10-09 00:00:00
e01ec715c974e5ff9d72da59218fcc8148c200e2a29c06a583b24c6bd439cb66
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Le nombre des adhérents d'une association doit être au minimum de cinq cents personnes physiques ou morales ayant la qualité de membres de professions libérales ou de titulaires de charges et offices et assujetties à l'impôt sur le revenu selon le régime de la déclaration contrôlée. L'agrément d'une association n'est pas renouvelé si le nombre des adhérents n'atteint pas mille dans un délai de trois ans à compter de la date d'agrément. Pour l'ouverture ou le maintien de chaque bureau secondaire, l'association justifie d'un nombre de cinq cents adhérents supplémentaires au-delà du seuil mentionné au deuxième alinéa et confie à ce bureau la réalisation des contrôles prévus à l'article 1649 quater H du code général des impôts pour au moins cinq cents adhérents. Les dispositions du présent article concernant le nombre d'adhérents ne sont pas applicables aux associations et bureaux secondaires établis : -en Corse ; -en Guadeloupe, en Guyane, en Martinique, à Mayotte et à La Réunion.
Code général des impôts, annexe ii
371 N
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033238577
2019-01-01 00:00:00
8412c65b0f12d2b2d2cb8f09f27701d385a42d4b1d4ba7fa237d622f56351348
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En application de l'article 1649 quater H du code général des impôts, les associations doivent conclure avec l'administration fiscale une convention précisant le rôle du ou des agents de cette administration chargés d'apporter leur assistance technique à l'association. Un modèle de cette convention est fixé par arrêté du ministre chargé du budget (1). L'administration peut refuser de conclure une convention avec des associations créées ou dirigées en fait par des organisations professionnelles qui elles-mêmes ont été dirigées au cours des cinq dernières années par des personnes ayant été condamnées depuis moins de cinq ans pour avoir organisé ou tenté d'organiser le refus collectif de l'impôt au sens de l'article 1747 du code précité. (1) Annexe IV, art. 164 F duovicies .
Code général des impôts, annexe ii
371 O
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033238571
2016-10-14 00:00:00
379c0e64f6a96d5ce47a34561f1280dddefc052d88751d49fd3ef5758b8f5de5
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Les associations sont soumises aux obligations prévues à l'article 371 D.
Code général des impôts, annexe ii
371 P
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006295066
1979-07-01 00:00:00
bc0a53f611f8322d2b0fd3779d74aa9f1296d5fa995d849532499ce9054c2d0f
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Les statuts de l'association précisent les conditions de participation à sa gestion des personnes ou organismes fondateurs. Au sein du conseil d'administration ou de tout autre organe dirigeant, les adhérents doivent être représentés à hauteur d'un minimum d'un tiers des sièges. Les personnes ou organismes autres que les membres mentionnés à l'article 1649 quater F du code général des impôts et autres que les adhérents peuvent être membres associés et participer au conseil d'administration ou à tout autre organe dirigeant, à hauteur d'un maximum d'un tiers des sièges. Chaque membre du conseil d'administration dispose d'une voix. Il ne peut être attribué plus d'un tiers des sièges à des personnes exerçant une activité salariée, libérale ou d'administrateur bénévole au sein d'une même personne morale, ou de personnes morales liées entre elles au sens du 12 de l'article 39 du code général des impôts, ou adhérentes ou affiliées les unes aux autres. Les statuts des associations doivent contenir les clauses suivantes : 1° L'association a pour objet de fournir à ses membres adhérents des services ou informations qui leur permettent de développer l'usage de la comptabilité et qui facilitent l'accomplissement de leurs obligations administratives et fiscales. L'association fournit à ses membres adhérents, dans un délai de deux mois suivant la date de réception de la déclaration de résultats par l'association, un document de synthèse présentant une analyse des informations économiques, comptables et financières de l'entreprise et lui indiquant, le cas échéant, les démarches à accomplir afin de régler ces difficultés ; La nature des ratios et autres éléments caractérisant la situation économique et financière de l'entreprise et devant figurer dans ce document de synthèse est fixée par arrêté du ministre chargé du budget et du ministre chargé des professions libérales ; 2° L'association élabore pour ceux de ses membres adhérents qui relèvent d'un régime réel d'imposition les déclarations relatives à leur activité professionnelle destinées à l'administration fiscale, lorsque ces membres en font la demande. Toutefois, ces déclarations ne peuvent porter que sur une période au cours de laquelle les intéressés étaient membres de l'association ; 3° L'adhésion à l'association implique : a. L'engagement par les membres soumis à un régime réel d'imposition de suivre les recommandations qui leur ont été adressées, conformément aux articles 371 X à 371 Z , par les ordres et organisations dont ils relèvent, en vue d'améliorer la connaissance des revenus de leurs ressortissants ; b. L'engagement par ceux de ces membres dont les déclarations de bénéfices sont élaborées par l'association de fournir à celle-ci tous les éléments nécessaires à l'établissement de déclarations sincères et complètes ainsi que tout document sollicité par l'association dans le cadre des contrôles réalisés en application de l'article 1649 quater H du code général des impôts ; c. L'engagement par ceux de ces membres qui ne font pas élaborer leur déclaration par l'association, de lui communiquer préalablement à l'envoi au service des impôts des entreprises de la déclaration prévue à l'article 97 du code général des impôts, le montant du résultat imposable et l'ensemble des données utilisées pour la détermination de ce résultat ; d. L'autorisation pour l'association de communiquer à l'administration fiscale, dans le cadre de l'assistance que cette dernière lui apporte, les documents mentionnés au présent article, à l'exception des documents comptables, quels qu'ils soient, fournissant une vision exhaustive des opérations comptables de l'entreprise ; e. En cas de manquements graves ou répétés aux engagements énoncés ci-dessus, l'adhérent sera exclu de l'association. Il devra être mis en mesure, avant toute décision d'exclusion, de présenter sa défense sur les faits qui lui sont reprochés. 4° L'association réalise un examen périodique de sincérité de pièces justificatives de ses adhérents dans le but de vérifier que leurs déclarations fiscales sont correctement établies. Cet examen suit une méthode établie par l'association pour l'ensemble de ses adhérents. Pour déterminer les adhérents faisant l'objet, au titre d'une année donnée, d'un examen périodique de pièces justificatives, l'association sélectionne des adhérents selon une méthode fixée par arrêté du ministre chargé du budget assurant la réalisation de cet examen au moins tous les six ans lorsque les comptes de l'adhérent sont tenus ou présentés annuellement par un professionnel de l'expertise comptable et au moins tous les trois ans dans le cas contraire. Le nombre des pièces examinées est modulé selon la taille de l'entreprise. Le choix des pièces examinées prend appui sur la remise, par l'adhérent, d'un document fournissant une vision exhaustive des opérations comptables de l'entreprise. Ce document est détruit par l'association une fois l'examen réalisé. Il n'est en aucun cas fourni par l'association à l'administration fiscale. L'adhérent est mis en mesure de présenter ses observations en réponse aux éventuelles questions et critiques formulées par l'association dans le cadre de cet examen. Cet examen fait l'objet du compte rendu de mission tel que prévu à l'article 1649 quater H du code général des impôts ; 5° L'association assure la traçabilité de l'ensemble de ses missions de contrôle ; 6° L'association contrôle la capacité de ses adhérents à respecter, le cas échéant, le I de l'article L. 47 A du livre des procédures fiscales ; 7° L'association se soumet à un contrôle de l'administration destiné à vérifier la conformité de son organisation et de ses travaux aux dispositions du code général des impôts.
Code général des impôts, annexe ii
371 Q
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033240761
2019-01-01 00:00:00
ed1e92c5febaed758f768855e84cc85657beb3394a4b545f1ab4e050e480c2f3
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Les statuts doivent comporter des clauses selon lesquelles les associations s'engagent : 1° Si elles ont recours à la publicité, à ne pas porter atteinte à l'indépendance, à la dignité et à l'honneur de l'institution, pas plus qu'aux règles du secret professionnel, à la loyauté envers les adhérents et les autres associations se livrant à la même activité, quel que soit le support utilisé, et à n'avoir recours au démarchage que sous réserve de procurer au public visé une information utile, exempte de tout élément comparatif, ne contenant aucune inexactitude ni induisant le public en erreur, mise en œuvre avec discrétion et adoptant une expression décente et empreinte de retenue ; 2° A faire figurer sur leur correspondance et sur tous les documents établis par leurs soins leur qualité d'associations agréées et les références de la décision d'agrément ; 3° A informer l'administration fiscale des modifications apportées à leurs statuts et des changements intervenus en ce qui concerne les personnes qui les dirigent ou les administrent, dans le délai d'un mois à compter de la réalisation de ces modifications ou changements ; pour ces personnes, l'association doit fournir à l'administration fiscale le certificat prévu à l'article 371 D ; 4° A souscrire un contrat auprès d'une société d'assurances ou d'un assureur agréé en application du livre III du code des assurances les garantissant contre les conséquences pécuniaires de la responsabilité civile professionnelle qu'elles peuvent encourir en raison des négligences et fautes commises dans l'exercice de leurs activités ; 5° A exiger de toute personne collaborant à leurs travaux le respect du secret professionnel ; 6° Au cas où l'agrément leur serait retiré, à en informer leurs adhérents dès réception de la notification de la décision de retrait d'agrément ; 7° A réclamer une cotisation dont le montant est identique pour l'ensemble des adhérents. Toutefois, la cotisation réclamée aux adhérents relevant du régime prévu à l'article 102 ter du code général des impôts, ainsi qu'aux entreprises adhérant à une association, au cours de leur première année d'activité peut être réduite. La cotisation réclamée aux adhérents, sociétés de personnes et sociétés en participation n'ayant pas opté pour le régime fiscal des sociétés de capitaux ou sociétés civiles professionnelles constituées entre personnes réalisant des bénéfices non commerciaux, peut être majorée ; 8° A ne pas sous-traiter les missions prévues à l'article 1649 quater H à des professionnels de l'expertise comptable ou avocats dont l'adhérent a utilisé les services au titre de l'exercice contrôlé, ainsi que les structures dans lesquelles ceux-ci exercent.
Code général des impôts, annexe ii
371 QA
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033238558
2016-10-14 00:00:00
05caace1b414a8c6bc43d334982f991eaff23c32c038e2eacde6a6dd0767ab1b
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Les demandes d'agrément sont remises au directeur départemental ou, le cas échéant, régional des finances publiques du département dans lequel l'association a son siège. Toute demande d'agrément d'une association agréée doit être accompagnée des documents suivants : 1° Un exemplaire des statuts et, le cas échéant, du règlement intérieur de l'association ; 2° La justification de l'exécution des formalités prévues par la législation en vigueur pour la création et la régularité du fonctionnement de l'association ; 3° La liste des personnes qui dirigent ou administrent l'association avec, pour chacune d'elles, l'indication de leurs nom, prénoms, date et lieu de naissance, domicile, profession et de la nature de l'activité exercée dans l'association ; 4° Pour chacun des dirigeants ou administrateurs, le certificat prévu à l'article 371 D ; 5° La liste des membres à la date de la présentation de la demande avec indication du nom, de la profession et du lieu d'exercice de celle-ci ; 6° Une copie du contrat d'assurance mentionné au 4° de l'article 371 QA ; 7° L'engagement prévu au 5° de l'article 371 QA ; 8° Le texte de la convention conclue avec l'administration fiscale ; 9° Une notice indiquant la nature des services rendus par l'association à ses membres adhérents ; 10° Un rapport des personnes, ordres ou organisations professionnelles ayant pris l'initiative de la création de l'association ; 11° Une attestation sur l'honneur de chacun des administrateurs, selon laquelle ils ne sont pas frappés par les interdictions prévues aux articles 371 K bis , 371 V bis et 371 Z terdecies . Après s'être assuré que le dossier est complet, le directeur départemental ou, le cas échéant, régional des finances publiques en délivre récépissé.
Code général des impôts, annexe ii
371 R
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033238552
2016-10-14 00:00:00
abae7e428299467816819778ab14723dfdc4c6df205bf184b179d2ae145b2da3
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La décision d'agrément est prise par le directeur régional des finances publiques de la région dans laquelle l'association a son siège. Dans les départements d'outre-mer, la décision est prise par le directeur régional ou, le cas échéant, départemental des finances publiques.
Code général des impôts, annexe ii
371 S
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025622281
2012-04-01 00:00:00
a644bbe2acd39b1cefbabb4972638a6d8b82d8aad9bce5832c2f4d5d38bc0b8c
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Le directeur mentionné à l'article 371 S se prononce dans le délai de quatre mois suivant la date de délivrance du récépissé prévu à l'article 371 R. L'absence de décision dans le délai fixé vaut acceptation de la demande. Le refus d'agrément doit être motivé.
Code général des impôts, annexe ii
371 T
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006295074
2001-03-31 00:00:00
918c85935a21f1a072ab83f33ef6f4f6b6db6dcf376cd28c3f698f067fffae4f
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-0.03557520732283592, 0.00850219838321209, 0.0021267198026180267, 0.04423787072300911 ]
L'agrément est délivré pour une période de trois ans. Il peut être renouvelé selon la procédure prévue aux articles 371 R à 371 T sur demande présentée au plus tard six mois avant l'expiration de l'agrément en cours. Le renouvellement de l'agrément intervient, à l'exception du premier renouvellement, tous les six ans. Lors de l'examen de la demande de renouvellement de l'agrément, il sera tenu compte de l'action exercée par l'association pour améliorer la connaissance des revenus des adhérents.
Code général des impôts, annexe ii
371 U
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006295078
2005-10-06 00:00:00
9f2299f60b1774eada932e4046d2c974e5e2e74e6ce7e769ec4bf8846da54e03
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Le directeur mentionné à l'article 371 S , après avoir mis en demeure l'association de présenter ses observations sur les faits qui lui sont reprochés, peut lui retirer l'agrément : 1° En cas d'inexécution des engagements pris par l'association ou de violation des obligations qui lui incombent en vertu des statuts ou du règlement intérieur ; 2° En cas de non-respect de la convention prévue à l'article 371 O entraînant la dénonciation de celle-ci par l'administration fiscale ; 3° Au cas où le nombre des adhérents de l'association, tel qu'il est défini à l'article 371 N est inférieur pendant plus d'un an au seuil fixé à cet article ; 4° Au cas où l'association conserve parmi ses dirigeants ou administrateurs une personne n'ayant pas respecté ses obligations déclaratives ou de paiement en matière fiscale ou ayant fait l'objet, postérieurement à l'agrément, d'une des sanctions prévues à l'article 371 D ; 5° Au cas où l'association ne prononce pas l'exclusion des adhérents qui ne respectent pas les obligations leur incombant en vertu des statuts ou du règlement intérieur ; 6° En cas de maintien d'un bureau secondaire ne respectant pas les conditions prévues à l'article 371 N pendant plus d'un an.
Code général des impôts, annexe ii
371 V
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033238548
2016-10-14 00:00:00
4a2d2a93eebc5a4ef732c97fc796443a2450956e209903e64745cd93b34504db
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-0.03829647973179817, -0.04411840811371803, -0.008509120903909206, 0.049074698239564896 ]
Une association ayant fait l'objet d'une décision de non-renouvellement ou de retrait d'agrément, pour un motif autre que les conditions posées à l'article 371 N , ne peut déposer de nouvelle demande d'agrément au cours des deux années suivant ladite décision. Ses administrateurs ne peuvent siéger au sein du conseil d'administration d'un centre, d'une association agréée, ou d'un organisme mixte de gestion agréé au cours des deux années suivant la décision de non-renouvellement ou de retrait d'agrément.
Code général des impôts, annexe ii
371 V bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033228882
2016-10-14 00:00:00
d37f4d74e4a83bd13d64f102761b91d67302329007bf234e3aa0aa1d7bb8f015
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Pour l'application du 7 de l'article 158 du code général des impôts, un contribuable mentionné au 1° de ce 7 n'est pas adhérent d'une association agréée s'il n'a pas été membre adhérent de cette association pendant toute la durée de l'exercice considéré. Cette condition n'est toutefois pas exigée : a) En cas d'agrément postérieur à l'adhésion, pour l'imposition du bénéfice de l'exercice ouvert depuis moins de trois mois à la date de l'agrément ; b) En cas de première adhésion à une association agréée pour l'imposition du bénéfice de l'année ou de la période d'imposition commencée depuis moins de cinq mois à la date de l'adhésion. Le contribuable ayant repris une activité après cessation est considéré comme adhérant pour la première fois ; c) En cas de retrait ou de non-renouvellement d'agrément, pour l'imposition du bénéfice de l'année ou de l'exercice en cours déclaré dans les conditions prévues à l'article 97 du code général des impôts ; d) En cas de démission d'une association agréée suivie, dans le délai maximum de trente jours à la date de la démission, de l'adhésion à une autre association agréée ; e) En cas de première adhésion à une association agréée avant la clôture de l'exercice comptable pour les contribuables franchissant les limites de chiffre d'affaires du régime défini à l'article 102 ter du code général des impôts. Les déclarations de résultats des membres adhérents d'une association agréée, mentionnés au premier alinéa, doivent être accompagnées d'une attestation fournie par l'association indiquant la date d'adhésion et, le cas échéant, la date à laquelle est intervenue la perte de la qualité d'adhérent. L'association agréée et le membre adhérent sont identifiés sur cette attestation.
Code général des impôts, annexe ii
371 W
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033238542
2016-10-14 00:00:00
7b748089896b2877de330b17a8017e7f06026f52c912bff0bbd85db70ba72ab6
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L'engagement prévu au troisième alinéa de l'article 1649 quater F du code général des impôts peut être pris par les ordres ou organisations des professions libérales et des titulaires de charges et offices mentionnés à l'article 371 M. Cet engagement est formulé par écrit et adressé au ministre chargé des finances.
Code général des impôts, annexe ii
371 X
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006295081
1979-07-01 00:00:00
b737610489fdaef25866fba9c3aa1233950b205afb3e9fc754542e4e90c26c32
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Par l'engagement prévu à l'article 371 X, les ordres et organisations mentionnés à l'article précité s'obligent notamment à faire à leurs ressortissants les recommandations suivantes : 1° Tenir les documents prévus à l'article 99 du code général des impôts conformément à l'un des plans comptables professionnels agréés par le ministre de l'économie et des finances ; 2° En ce qui concerne les adhérents non soumis au secret professionnel en application des articles 226-13 et 226-14 du code pénal, mentionner, outre les indications prévues par l'article 1649 quater G du code général des impots, la nature des prestations fournies ; 3° Accepter le règlement des honoraires par carte bancaire ou par chèques libellés dans tous les cas à leur ordre et ne pas endosser ces chèques, sauf pour remise directe à l'encaissement. 4° Informer leurs clients de leur qualité d'adhérent à une association agréée, si tel est le cas, et de ses conséquences en ce qui concerne notamment l'acceptation du paiement des honoraires par chèque ou par carte bancaire selon les modalités cumulatives suivantes : a) Par apposition dans les locaux destinés à recevoir la clientèle d'un document écrit et placé de manière à pouvoir être lu sans difficulté par cette clientèle, mentionnant le nom de l'association agréée et reproduisant le texte suivant : " Membre d'une association agréée par l'administration fiscale acceptant à ce titre le règlement des honoraires par carte bancaire ou par chèques libellés à son nom " ; b) Par la reproduction dans la correspondance et sur les documents professionnels adressés ou remis aux clients du texte mentionné au a ; ce texte doit être placé de manière à n'engendrer aucune confusion avec les titres ou qualités universitaires et professionnelles. Les associations agréées portent les obligations définies aux a et b à la connaissance de leurs adhérents. Ceux-ci informent par écrit l'association agréée à laquelle ils appartiennent de l'exécution de ces obligations. L'association s'assure de leur exécution effective ; 5° Pour les membres des professions de santé, inscrire sur les feuilles de maladie ou de soins, conformément aux dispositions de l'article L 97 du livre des procédures fiscales et du décret n° 72-480 du 12 juin 1972, l'intégralité des honoraires effectivement perçus même s'ils ne peuvent que partiellement donner lieu à remboursement pour les assurés. (1) Annexe IV, art. 164 F quaterdecies à 164 F octovicies .
Code général des impôts, annexe ii
371 Y
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033238525
2016-10-14 00:00:00
2893ad8b79348e4c375bad3982ccff35434538175923cf2794a346a46f281165
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En cas de manquements graves et répétés aux recommandations prévues à l'article 371 Y , les adhérents des associations agréées sont exclus de l'association dans les conditions fixées au e du 3° de l'article 371 Q .
Code général des impôts, annexe ii
371 Z
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033238521
2016-10-14 00:00:00
cc7970440552e2a50c96cc8f8fb26b190e1ca0e4e954cbdf8d5a66873a20e5b9
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Pour bénéficier de l'agrément prévu par l'article 1649 quater K ter du code général des impôts, les organismes mixtes doivent avoir pour objet de fournir à leurs adhérents industriels, commerçants, artisans ou agriculteurs les services mentionnés à l'article 371 A , dans les conditions prévues par cet article, et à leurs adhérents membres de professions libérales et titulaires de charges et offices les services mentionnés à l'article 371 M , dans les conditions prévues par cet article.
Code général des impôts, annexe ii
371 Z bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033238671
2016-10-14 00:00:00
b3b9449c2ee4e36d7f3b88eff40faca891eb351e546e2700ae3e01959fa26f94
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-0.025040458887815475, -0.030190490186214447, 0.012558010406792164, -0.03896469622850418, 0.014463983476161957 ]
Le nombre des adhérents d'un organisme mixte respecte le seuil minimum de cinq cents personnes physiques ou morales fixé aux articles 371 B et 371 N lors de la demande initiale d'agrément. L'agrément d'un organisme mixte n'est pas renouvelé si le nombre des adhérents n'atteint pas mille dans un délai de trois ans à compter de la date d'agrément. Pour l'ouverture de tout bureau secondaire, l'organisme mixte respecte les conditions prévues par les articles 371 B et 371 N. Les dispositions du présent article concernant le nombre d'adhérents ne sont pas applicables aux organismes mixtes établis : – en Corse ; – en Guadeloupe, en Guyane, en Martinique, à Mayotte et à La Réunion.
Code général des impôts, annexe ii
371 Z ter
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033238706
2019-01-01 00:00:00
50709e69a968f84ca326b33729eb59b79218d972a04b9fb558cf947ea87d8a15
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En application de l'article 1649 quater K ter du code général des impôts, les organismes mixtes concluent avec l'administration fiscale une convention précisant le rôle du ou des agents de cette administration chargés d'apporter leur assistance technique à l'organisme mixte. Un modèle de cette convention est fixé par arrêté du ministre chargé du budget. L'administration peut refuser de conclure une convention avec des organismes mixtes créés ou dirigés en fait par des organisations professionnelles qui elles-mêmes ont été dirigées au cours des cinq dernières années par des personnes ayant été condamnées depuis moins de cinq ans pour avoir organisé ou tenté d'organiser le refus collectif de l'impôt au sens de l'article 1747 du code précité. L'agrément spécifique d'organisme mixte de gestion agréé prévu à l'article 1649 quater K ter du même code se substitue à l'agrément délivré au centre de gestion mentionné à l'article 1649 quater C ou à l'association agréée mentionnée à l'article 1649 quater F du même code.
Code général des impôts, annexe ii
371 Z quater
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033238703
2016-10-14 00:00:00
c7642657853f6f38980359b7a56bb465c0267fced60d82e07fc719f0bd081213
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Les organismes mixtes sont soumis aux obligations prévues à l'article 371 D .
Code général des impôts, annexe ii
371 Z quinquies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033238701
2016-10-14 00:00:00
6a5fbe92a040a1d4466d3376b9523d81a4ec999d929e2d35f48dafddaf60cc49
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Les statuts de l'organisme mixte prévoient les conditions de participation à sa gestion des personnes ou organismes qui ont pris l'initiative de sa création, ainsi que la composition de son conseil d'administration, dans les conditions prévues par les articles 371 E et 371 Q . Ils prévoient en outre les clauses suivantes : 1° Les organismes mixtes fournissent les services et documents prévus par le 1° de l'article 371 E pour leurs adhérents industriels, commerçants, artisans ou agriculteurs et par le 1° de l'article 371 Q pour leurs adhérents membres de professions libérales et titulaires de charges et offices ; 2° L'organisme mixte élabore pour ceux de ses membres adhérents placés sous un régime réel d'imposition les déclarations afférentes à leur exploitation destinées à l'administration fiscale, lorsque ces membres en font la demande, dans les conditions prévues par le 2° de l'article 371 E et le 2° de l'article 371 Q ; 3° L'adhésion à l'organisme mixte implique pour les membres industriels, commerçants, artisans ou agriculteurs imposés d'après leur bénéfice réel le respect des engagements et obligations prévus par le 3° de l'article 371 E et pour les membres de professions libérales et titulaires de charges et offices le respect des engagements prévus par le 3° de l'article 371 Q. En cas de manquements graves ou répétés à ces obligations et engagements, l'adhérent est exclu de l'organisme mixte. Il est mis en mesure, avant toute décision d'exclusion, de présenter sa défense sur les faits qui lui sont reprochés ; 4° L'organisme mixte réalise un examen périodique de sincérité des pièces justificatives de ses adhérents dans les conditions prévues par le 4° de l'article 371 E et le 4° de l'article 371 Q ; 5° L'organisme mixte assure la traçabilité de l'ensemble de ses missions de contrôle ; 6° L'organisme mixte contrôle la capacité de ses adhérents à respecter, le cas échéant, le I de l'article L. 47 A du livre des procédures fiscales ; 7° L'organisme mixte se soumet à un contrôle de l'administration destiné à vérifier la conformité de son organisation et de ses travaux aux dispositions du code général des impôts.
Code général des impôts, annexe ii
371 Z sexies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033238697
2016-10-14 00:00:00
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-0.022957483306527138, -0.07395382970571518, 0.009855995886027813, 0.04998095706105232 ]
Les statuts des organismes mixtes comportent les clauses selon lesquelles ces organismes prennent les engagements mentionnés aux articles 371 EA, 371 EB et 371 QA . Sous réserve des exceptions prévues aux articles 371 EA et 371 QA, une cotisation de montant unique s'applique à l'ensemble des adhérents des organismes mixtes. Toutefois, l'organisme mixte peut appliquer une cotisation différenciée selon la catégorie d'imposition de ses adhérents, sans que l'écart entre les cotisations demandées soit supérieur à 20 %.
Code général des impôts, annexe ii
371 Z septies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033238695
2016-10-14 00:00:00
638991aa32b4efc736caf05b5e131149b3b3f726e400c2114ac802c7e67c9ead
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Les demandes d'agrément sont remises au directeur départemental ou, le cas échéant, régional des finances publiques du département dans lequel l'organisme de gestion a son siège. Toute demande d'agrément d'un organisme mixte est accompagnée des documents suivants : 1° Un exemplaire des statuts et, le cas échéant, du règlement intérieur de l'organisme ; 2° La justification de l'exécution des formalités prévues par la législation en vigueur pour la création et la régularité du fonctionnement de l'association ; 3° La liste des personnes qui dirigent ou administrent l'organisme avec, pour chacune d'elles, l'indication de leurs nom, prénoms, date et lieu de naissance, domicile, profession et de la nature de l'activité exercée dans l'organisme ; 4° Pour chacun des dirigeants ou administrateurs, le certificat prévu à l'article 371 D ; 5° La liste des membres à la date de la présentation de la demande avec indication du nom, de la profession et du lieu d'exercice de celle-ci ; 6° Une copie du contrat d'assurance mentionné au 4° des articles 371 EA et 371 QA ; 7° L'engagement prévu à l'article 371 EB et au 5° de l'article 371 QA ; 8° Le texte de la convention conclue avec l'administration fiscale ; 9° Une notice indiquant la nature des services rendus par l'organisme à ses membres adhérents ; 10° Un rapport des personnes, ordres ou organisations professionnelles ayant pris l'initiative de la création de l'organisme ; 11° Une attestation sur l'honneur de chacun des administrateurs, selon laquelle ils ne sont pas frappés par les interdictions prévues aux articles 371 K bis , 371 V bis et 371 Z terdecies . Après s'être assuré que le dossier est complet, le directeur départemental ou, le cas échéant, régional des finances publiques en délivre récépissé.
Code général des impôts, annexe ii
371 Z octies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033238693
2016-10-14 00:00:00
53f9226db5dbf4a0474356395d602d9870e40ea8ac5297c22648de756d030ce1
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La décision d'agrément est prise par le directeur régional des finances publiques de la région dans laquelle l'organisme de gestion demandeur a son siège.
Code général des impôts, annexe ii
371 Z nonies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033238691
2016-10-14 00:00:00
9bab8b1a4ca6cf448a4669500680ae5105dcb05a76c302817773adb42851a089
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Le directeur mentionné à l'article 371 Z nonies se prononce dans le délai de quatre mois suivant la date de délivrance du récépissé prévu à l'article 371 Z octies . L'absence de décision dans le délai fixé vaut acceptation de la demande. Le refus d'agrément est motivé.
Code général des impôts, annexe ii
371 Z decies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033238689
2016-10-14 00:00:00
77a51fc749fb0f44594cb5d14e68aa2a4e5094d8179d461de5f72468fffc5cbb
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-0.0180477537214756, 0.009841430932283401, 0.04330476373434067 ]
L'agrément est délivré pour une période de trois ans. Il peut être renouvelé selon la procédure prévue aux articles 371 Z octies à 371 Z decies sur demande présentée au plus tard six mois avant l'expiration de l'agrément en cours. Le renouvellement de l'agrément intervient, à l'exception du premier renouvellement, tous les six ans. Lors de l'examen de la demande de renouvellement de l'agrément, il est tenu compte de l'action exercée par l'organisme mixte pour, d'une part, améliorer la gestion des entreprises adhérentes et s'assurer de la sincérité des résultats qu'elles déclarent s'agissant de ses adhérents industriels, commerçants, artisans et agriculteurs et, d'autre part, pour améliorer la connaissance des revenus de ses adhérents membres des professions libérales et titulaires de charges et offices.
Code général des impôts, annexe ii
371 Z undecies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033238687
2016-10-14 00:00:00
6f18220b28c341911e7cbe3466ad347a4b08e2d9ee1901cd13ed3edb418e03e3
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Le directeur mentionné à l'article 371 Z nonies , après avoir mis en demeure l'organisme mixte de présenter ses observations sur les faits qui lui sont reprochés, peut lui retirer l'agrément : 1° En cas d'inexécution des engagements pris par l'organisme mixte ou de violation des obligations qui lui incombent en vertu des statuts ou du règlement intérieur ; 2° En cas de non-respect de la convention prévue à l'article 371 Z quater , entraînant la dénonciation de celle-ci par l'administration fiscale ; 3° Si le nombre des adhérents de l'organisme mixte est inférieur, pendant plus d'un an, au seuil fixé à l'article 371 Z ter ; 4° Si l'organisme mixte conserve parmi ses dirigeants ou administrateurs une personne n'ayant pas respecté ses obligations déclaratives ou de paiement en matière fiscale ou ayant fait l'objet, postérieurement à l'agrément, d'une des sanctions prévues à l'article 371 D ; 5° Si l'organisme mixte ne prononce pas l'exclusion des adhérents qui ne respectent pas les obligations leur incombant en vertu des statuts ou du règlement intérieur ; 6° En cas de maintien d'un bureau secondaire ne respectant pas les conditions prévues à l'article 371 Z ter pendant plus d'un an.
Code général des impôts, annexe ii
371 Z duodecies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033238685
2016-10-14 00:00:00
c97867c3c9ca615c5e9eb4c54ba8d4aaddc6296ef89d1bb4eb72763a72f29fa5
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Un organisme mixte ayant fait l'objet d'une décision de non-renouvellement ou de retrait d'agrément, pour un motif autre que les conditions posées à l'article 371 Z ter , ne peut déposer de nouvelle demande d'agrément au cours des deux années suivant ladite décision. Ses administrateurs ne peuvent siéger au sein du conseil d'administration d'un centre, d'une association agréée, ou d'un organisme mixte de gestion agréé au cours des deux années suivant la décision de non-renouvellement ou de retrait d'agrément.
Code général des impôts, annexe ii
371 Z terdecies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033238683
2016-10-14 00:00:00
924c002cd86dcbc20cf1aafe3a83951520d2b832c9b627f6e93c47b4ebdcbb02
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-0.04921504855155945, -0.04371672123670578, -0.017701491713523865, 0.022054096683859825 ]
Pour l'application du 7 de l'article 158 du code général des impôts, un contribuable mentionné au 1° de ce 7 n'est pas adhérent d'un organisme mixte de gestion agréé s'il n'a pas été membre adhérent de cet organisme pendant toute la durée de l'exercice considéré. Cette condition n'est toutefois pas exigée dans les cas prévus aux a, b, c, d et e des articles 371 L et 371 W . Les déclarations de résultats des membres adhérents d'un organisme mixte agréé, mentionnés au premier alinéa, sont accompagnées d'une attestation fournie par l'organisme mixte indiquant la date d'adhésion et, le cas échéant, la date à laquelle est intervenue la perte de la qualité d'adhérent. L'organisme mixte et le membre adhérent sont identifiés sur cette attestation.
Code général des impôts, annexe ii
371 Z quaterdecies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033238680
2016-10-14 00:00:00
eca3c840d89678a29041f50bb98dab9abd0e2fba19d3ed8ab7b5c527bbccdc2e
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Pour l'application de l' article 1649 quater E bis du code général des impôts , la clientèle des industriels, commerçants, artisans et agriculteurs est informée de leur qualité d'adhérent d'un organisme mixte de gestion agréé et de ses conséquences en ce qui concerne l'acceptation des règlements par chèque et par carte bancaire selon les modalités fixées par les articles 371 LB à 371 LD . En cas de manquements graves ou répétés à ces obligations, les adhérents sont exclus de l'organisme mixte dans les conditions prévues à l'article 371 Z sexies .
Code général des impôts, annexe ii
371 Z quindecies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033238677
2016-10-14 00:00:00
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-0.02831442654132843, 0.003978953696787357, 0.002301412634551525, -0.001515901880338788 ]
Pour l'application de l'article 1649 quater F du code général des impôts, les membres des professions libérales et titulaires de charges et offices adhérents d'un organisme mixte agréé respectent les recommandations prévues à l'article 371 Y . En cas de manquements graves et répétés à ces recommandations, ils sont exclus de l'organisme mixte dans les conditions prévues à l'article 371 Z sexies .
Code général des impôts, annexe ii
371 Z sexdecies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033238674
2016-10-14 00:00:00
eb8243435da9155ac1e31e524657187426beec9bd3318480d9193d0a8c95b8f6
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L'autorisation prévue à l' article 1649 quater L du code général des impôts est délivrée par le commissaire du Gouvernement auprès du conseil régional compétent, lors de l'inscription d'un expert-comptable, d'une société d'expertise comptable ou d'une succursale d'expertise comptable au tableau de l'ordre des experts-comptables ou lors de l'inscription d'une association de gestion et de comptabilité à la suite de ce tableau. Cette autorisation est délivrée après avis favorable du commissaire du Gouvernement à l'inscription de l'intéressé.
Code général des impôts, annexe ii
371 bis A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033238768
2016-10-14 00:00:00
1fd2ec746fc483b0fe9a70d91ff3c2ea4310949a08404f35f6a741c7a65dda8f
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Pour l'application des dispositions du b du 1° du 7 de l'article 158 du code général des impôts, le professionnel de l'expertise comptable sollicite par écrit la signature d'une convention auprès du commissaire du Gouvernement près le conseil régional de l'ordre des experts-comptables dans le ressort duquel ce professionnel de l'expertise comptable est inscrit et, en cas de pluralité d'établissements, dans le ressort du conseil régional de son établissement principal. Un modèle de cette convention est fixé par arrêté du ministre chargé du budget. La demande est accompagnée d'un certificat délivré par l'administration fiscale, sur demande de l'expert-comptable, de la société d'expertise comptable, de l'association de gestion et de comptabilité ou de chacun de leurs dirigeants et administrateurs. Ce certificat atteste que l'expert-comptable, les dirigeants et administrateurs ont respecté leurs obligations déclaratives et de paiement en matière fiscale pendant la période de cinq ans qui précède la demande d'agrément et ne font pas l'objet des mesures prévues à l'article 1750 du code général des impôts ou n'ont pas fait l'objet au cours des cinq dernières années : a) D'une condamnation figurant au bulletin n° 2 prévu à l' article 775 du code de procédure pénale , à l'exception des condamnations pour blessures, coups ou homicide involontaires et pour infraction au code de la route ; b) D'une amende fiscale prononcée par un tribunal ; c) D'une sanction fiscale prononcée par l'administration pour manœuvres frauduleuses.
Code général des impôts, annexe ii
371 bis B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033238757
2016-10-14 00:00:00
7c9a1e5dd0c0b39fa93eace86508b2663381fe5931ca5bf81e3e8104372d377f
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Le commissaire du Gouvernement peut refuser de conclure la convention : a) En cas de manquements constatés au respect des obligations fiscales et sociales de l'expert-comptable, de la société d'expertise comptable, de l'association de gestion et de comptabilité ou de leurs dirigeants dans la période de cinq ans qui précède la demande ; b) Si le professionnel de l'expertise comptable a fait l'objet de l'une des sanctions disciplinaires prévues aux cinquième (4°), sixième (5°) ou septième alinéas de l'article 53 de l'ordonnance n° 45-2138 du 19 septembre 1945 . En cas de refus, la décision est notifiée au demandeur par lettre recommandée avec demande d'avis de réception postal. Ce refus est motivé. Dans le cas contraire, le commissaire du Gouvernement adresse au demandeur une convention dont le modèle est fixé par arrêté du ministre chargé du budget.
Code général des impôts, annexe ii
371 bis C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022006332
2010-03-22 00:00:00
b427d13f96aaab8c4cefa2a4c9c6018b8c982094958e9229837ab339396b97af
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Pour être conventionné en application des articles 1649 quater L et 1649 quater M du code général des impôts, le professionnel de l'expertise comptable justifie d'un nombre de clients ou adhérents d'au minimum cinq cents personnes physiques ou morales imposées à l'impôt sur le revenu d'après leur bénéfice réel et respectant les dispositions du b du 1° du 7 de l'article 158 du même code. La convention du professionnel n'est pas renouvelée si le nombre des clients ou adhérents vis-à-vis desquels le professionnel exerce la mission prévue à l'article 1649 quater L précité n'atteint pas mille dans un délai de trois ans à compter de la date de conclusion de la convention. Pour attribuer à un établissement secondaire l'exercice de la mission prévue à l'article 1649 quater L précité, le professionnel justifie, pour chaque établissement concerné, d'un nombre de cinq cents clients ou adhérents supplémentaires au-delà du seuil mentionné au deuxième alinéa et confie à cet établissement la réalisation des contrôles prévus à l'article 1649 quater L précité pour au moins cinq cents adhérents ou clients.
Code général des impôts, annexe ii
371 bis C bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033230802
2019-01-01 00:00:00
64413cf83d48b549a75db936eaaa3af1b259a8e861ecbae3c44f0df9052b17bf
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La convention signée par le professionnel de l'expertise comptable n'est ni cessible ni transmissible. En cas de décès d'un expert-comptable personne physique ou d'incapacité temporaire à exercer son activité, pour l'application à ses clients des dispositions du b du 1° du 7 de l'article 158 du code général des impôts, l'administrateur provisoire éventuellement désigné devra disposer de l'autorisation et avoir conclu la convention prévues l'article 1649 quater L du même code. Lorsque l'administrateur provisoire ne satisfait pas aux conditions de l'article 1649 quater L précité, les clients disposent, conformément aux dispositions de l'article 371 bis L , d'un délai de soixante jours à compter de la nomination de l'administrateur provisoire pour signer une nouvelle lettre de mission ou adhérer à un organisme agréé.
Code général des impôts, annexe ii
371 bis D
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000024182220
2011-06-12 00:00:00
b58bca38504889bf2c36682553c150bf1f6b5703c48123d7be47b3e3a3f5e20b
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La convention est conclue pour une période de trois ans. Elle est renouvelée une fois par tacite reconduction pour la même durée, sauf dénonciation, au plus tard trois mois avant l'expiration de la convention en cours, par le commissaire du Gouvernement ou par le professionnel de l'expertise comptable. Elle peut être ensuite renouvelée pour la même durée selon la procédure prévue aux articles 371 bis B et 371 bis C sur demande présentée, au plus tard, trois mois avant l'expiration de la convention en cours. Le commissaire du Gouvernement examine la situation du demandeur conformément aux dispositions de l'article 371 bis B. En cas de refus de renouvellement, la décision est notifiée au demandeur par lettre recommandée avec demande d'avis de réception postal. Cette décision est motivée. Le professionnel de l'expertise comptable dont la convention prévue à l'article 371 bis B n'est pas renouvelée en informe ses clients ou adhérents concernés par les dispositions du b du 1° du 7 de l'article 158 du code général des impôts dans le mois qui suit la date de notification du non-renouvellement. Le commissaire du Gouvernement informe le conseil régional de l'ordre des experts-comptables de l'ensemble des décisions prises en matière de convention prévue à l'article 371 bis B.
Code général des impôts, annexe ii
371 bis E
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022006324
2010-03-22 00:00:00
ed8bd6adfbc31b00544ee61c532325bfa544387d821043e67efe0d38b2a5cc32
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Le professionnel de l'expertise comptable qui a conclu la convention prévue à l'article 371 bis B : 1° Transmet à ses clients ou adhérents imposés d'après leur bénéfice réel, dans un délai de deux mois suivant la date de réception de la déclaration de résultats et au plus tard de neuf mois suivant la clôture de leur exercice comptable lorsque celui-ci ne coïncide pas avec l'année civile, un dossier comprenant : a) Les ratios et les autres éléments caractérisant la situation financière et économique de l'entreprise ; b) Un commentaire sur la situation financière et économique de l'entreprise ; c) A partir de la clôture du deuxième exercice suivant le début de leur relation contractuelle, une analyse comparative des bilans et des comptes de résultat de l'entreprise. Toutefois, pour les entreprises soumises au régime simplifié d'imposition, seule l'analyse comparative des comptes de résultat est adressée ; d) Un document de synthèse présentant une analyse économique en matière de prévention des difficultés économiques et financières de l'entreprise avec l'indication, le cas échéant, des démarches à accomplir ; 2° Réalise un examen périodique de sincérité de pièces justificatives de ses clients ou adhérents dans le but de vérifier que leurs déclarations fiscales sont correctement établies. Cet examen suit une méthode établie par le professionnel pour l'ensemble de ses clients ou adhérents. Pour déterminer les clients ou adhérents faisant l'objet, au titre d'une année donnée, d'un examen périodique de pièces justificatives, le professionnel sélectionne des clients ou adhérents selon une méthode fixée par arrêté du ministre chargé du budget assurant la réalisation de cet examen au moins tous les trois ans. Le nombre des pièces examinées est modulé selon la taille de l'entreprise. Le choix des pièces examinées prend appui sur un document fournissant une vision exhaustive des opérations comptables de l'entreprise. Il n'est en aucun cas fourni par le professionnel à l'administration fiscale. Le client ou l'adhérent est mis en mesure de présenter ses observations en réponse aux éventuelles questions et critiques formulées par le professionnel dans le cadre de cet examen. Cet examen et les contrôles annuels effectués par le professionnel font l'objet du compte rendu de mission tel que prévu aux articles 1649 quater E et 1649 quater H du code général des impôts ; 3° Le professionnel assure la traçabilité de l'ensemble de ses missions de contrôles ; 4° Le professionnel contrôle la capacité de leurs clients ou adhérents à respecter, le cas échéant, le I de l'article L. 47 A du livre des procédures fiscales.
Code général des impôts, annexe ii
371 bis F
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033238749
2016-10-14 00:00:00
2a0f6801c67d45a14958b3f6e2a6eb9a29aa657e79f6967ac801ab321297aeb6
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Le respect des engagements prévus par la convention est examiné, une fois au moins tous les trois ans, dans le cadre du contrôle de qualité mis en œuvre par l'administration fiscale et destiné à vérifier la conformité de son organisation et de ses travaux aux dispositions du code général des impôts. Les résultats de ce contrôle sont transmis au commissaire du Gouvernement dans un délai de trois mois après sa conclusion.
Code général des impôts, annexe ii
371 bis G
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033238745
2016-10-14 00:00:00
ecbf34b195e8b44b98ee8eaaa6524c28f3359e579870d01e64de6c5edd053abe
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Le commissaire du Gouvernement peut résilier la convention : a) En cas de condamnation définitive du professionnel de l'expertise comptable à une sanction disciplinaire pour des motifs fiscaux ; b) En cas de condamnation définitive du professionnel de l'expertise comptable à une sanction disciplinaire à la suite d'un contrôle diligenté conformément à l'article 371 bis G ; c) En cas de condamnation définitive du professionnel de l'expertise comptable ou de ses représentants légaux en application des articles 1741 , 1743 , 1746 et 1747 du code général des impôts ou pour escroquerie à la taxe sur la valeur ajoutée ou à tout autre impôt ou taxe, ainsi que pour complicité à ces infractions ; d) Dans le cas où le professionnel de l'expertise comptable s'abstient de résilier la lettre de mission relative à l'application des dispositions du b du 1° du 7 de l'article 158 du code général des impôts, alors même qu'il constate des manquements graves et répétés aux obligations comptables, fiscales et sociales de son client ou adhérent ; e) En cas d'inobservation par le professionnel de l'expertise comptable de ses obligations stipulées dans la convention prévue à l'article 371 bis B ; f) Au cas où le nombre des clients ou adhérents du professionnel, tel qu'il est défini à l'article 371 bis C bis , est inférieur pendant plus d'un an au seuil fixé à cet article ; g) En cas de maintien d'un établissement secondaire ne respectant pas les conditions prévues à l'article 371 bis C bis pendant plus d'un an. Le commissaire du Gouvernement met préalablement le professionnel de l'expertise comptable en mesure de présenter ses observations sur les faits qui lui sont reprochés. La décision de résiliation est notifiée par lettre recommandée avec demande d'avis de réception postal. Cette décision est motivée.
Code général des impôts, annexe ii
371 bis H
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033238730
2016-10-14 00:00:00
bbdc4e894fee2cf838adf2bd8b4ce0a0865534aa02e8e0184434f87d3b1dbfc8
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-0.03383833169937134, -0.039463724941015244, -0.015459386631846428, 0.01190097350627184 ]
Le professionnel de l'expertise comptable dont la convention prévue à l'article 371 bis B est résiliée en informe ses clients ou adhérents concernés par les dispositions du b du 1° du 7 de l'article 158 du code général des impôts dans le mois qui suit la notification de la résiliation.
Code général des impôts, annexe ii
371 bis I
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022006313
2010-03-22 00:00:00
687a732fcda09090839a95d2c71fc2b1ddbd4a1fd737f0d4892dc8f75a205d46
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-0.02845984697341919, -0.0330674983561039, 0.012806733138859272, 0.03408887982368469, -0.015033167786896229 ]
L'autorisation et la convention mentionnées à l' article 1649 quater L du code général des impôts deviennent caduques lorsque le professionnel de l'expertise comptable fait l'objet d'une radiation du tableau ou d'une suspension de son inscription au tableau ou à la suite de celui-ci, prononcée à sa demande ou à titre de sanction disciplinaire non assortie d'un sursis.
Code général des impôts, annexe ii
371 bis J
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022006310
2010-03-22 00:00:00
4e497c06e4fd9d75d2f25f02a1d5261d7fc628c569d3767450194f3192657835
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Le professionnel de l'expertise comptable dont l'autorisation ou la convention sont devenues caduques en vertu de l'article 371 bis J ou dont la convention a été résiliée en vertu de l'article 371 bis H pour un motif autre que le non-respect des conditions posées à l'article 371 bis C bis ne peut déposer une nouvelle demande d'autorisation ou de convention qu'à l'expiration d'un délai de deux ans suivant la date à laquelle elles sont devenues caduques ou la convention a été résiliée, à condition qu'il ne fasse plus l'objet d'une suspension et qu'il soit inscrit au tableau de l'ordre des experts-comptables ou à la suite de celui-ci. La demande d'autorisation formulée à la suite d'une suspension est adressée par écrit au commissaire du Gouvernement mentionné à l'article 371 bis B . Celui-ci examine la situation du demandeur au regard de ses obligations fiscales et sociales et il diligente notamment une nouvelle enquête de moralité. La demande de nouvelle convention est soumise à la procédure prévue aux articles 371 bis B et 371 bis C .
Code général des impôts, annexe ii
371 bis K
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033238721
2016-10-14 00:00:00
9f172138009bfe0aff116aa44b58a84196e3ebafe0e2a3a09c7586bb2c90c616
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Pour l'application du 7 de l'article 158 du code général des impôts , un contribuable mentionné au b du 1° n'est pas considéré pour un exercice donné, comme client ou adhérent d'un professionnel de l'expertise comptable ayant signé la convention prévue à l'article 371 bis B , s'il n'a pas été lié avec ce dernier par la lettre de mission spécifique prévue par le code de déontologie des professionnels de l'expertise comptable pendant toute la durée de l'exercice considéré. Cette condition n'est toutefois pas exigée : a) Pour l'exercice au cours duquel intervient la signature de la première lettre de mission avec un professionnel de l'expertise comptable, à condition que celle-ci soit intervenue dans le délai de cinq mois suivant la date d'ouverture de l'exercice donné ; b) En cas de résiliation de la convention du professionnel de l'expertise comptable par le commissaire du Gouvernement, à condition que la signature de la lettre de mission avec le nouveau professionnel de l'expertise comptable ou l'adhésion à un organisme agréé soit intervenue dans le délai maximum de soixante jours suivant la date de réception de la notification au client ou à l'adhérent de la résiliation de la convention ; c) En cas de désignation d'un administrateur provisoire ne satisfaisant pas aux conditions de l' article 1649 quater L du code général des impôts , à condition que la signature de la lettre de mission avec le nouveau professionnel de l'expertise comptable ou l'adhésion à un organisme agréé soit intervenue dans le délai maximum de soixante jours suivant la date de nomination de l'administrateur provisoire ; d) En cas de changement de professionnel de l'expertise comptable ou d'adhésion à un organisme agréé à l'initiative du client ou de l'adhérent pour d'autres motifs que ceux mentionnés aux b et c, à condition que la signature de la lettre de mission avec le nouveau professionnel de l'expertise comptable ou l'adhésion à l'organisme agréé soit intervenue dans le délai maximum de trente jours suivant la date de la résiliation de la lettre de mission avec l'ancien professionnel de l'expertise comptable ; e) En cas de démission d'un centre de gestion agréé ou d'une association agréée suivie, dans le délai maximum de trente jours, de la conclusion d'une lettre de mission avec un professionnel de l'expertise comptable ; f) En cas de signature d'une première lettre de mission avec un professionnel de l'expertise comptable avant la clôture de l'exercice comptable pour les contribuables franchissant les limites de chiffre d'affaires des régimes définis aux articles 50-0 , 64 bis et 102 ter du code général des impôts. Les déclarations de résultats des clients ou adhérents mentionnés au premier alinéa sont accompagnées d'une attestation fournie par le professionnel de l'expertise comptable indiquant la date de signature de la lettre de mission spécifique et le montant de leur résultat imposable. Le professionnel de l'expertise comptable et le contribuable sont identifiés sur cette attestation. Cette attestation est dématérialisée et télétransmise aux services fiscaux selon la procédure prévue par le système de transfert des données fiscales et comptables.
Code général des impôts, annexe ii
371 bis L
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033238711
2016-10-14 00:00:00
5c1972066cef06b68b161b98df00fded49bad1adb262138cb052af9d8bd1b8eb
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Pour l'application du dernier alinéa de l'article 1649 quater L du code général des impôts, les clients ou adhérents d'un professionnel de l'expertise comptable ayant signé la convention prévue à l'article 371 bis B informent leur clientèle de leur recours aux services dudit professionnel et de ses conséquences en ce qui concerne l'acceptation des règlements par carte bancaire ou par chèque selon les modalités cumulatives suivantes : 1° Par apposition dans les locaux destinés à recevoir la clientèle, ainsi que dans les emplacements ou véhicules aménagés en vue d'effectuer des ventes ou des prestations de services, d'un document écrit et placé de manière à pouvoir être lu sans difficulté par cette clientèle reproduisant le texte suivant : " Client ou adhérent d'un viseur fiscal conventionné par l'administration fiscale acceptant à ce titre le règlement des honoraires par carte bancaire ou par chèques libellés à son nom " ; 2° Par la reproduction dans la correspondance et sur les documents professionnels adressés ou remis aux clients du texte mentionné au 1° ; ce texte est placé de manière à n'engendrer aucune confusion avec les titres ou qualités universitaires et professionnelles. Les professionnels de l'expertise comptable ayant signé la convention prévue à l'article 371 bis B portent les obligations définies aux 1° et au 2° à la connaissance de leurs clients ou adhérents. Ceux-ci informent par écrit le professionnel de l'expertise comptable conventionné auquel ils ont recours de l'exécution de ces obligations. Le professionnel de l'expertise comptable ayant signé la convention prévue à l'article 371 bis B s'assure de leur exécution effective.
Code général des impôts, annexe ii
371 bis M
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033230872
2016-10-14 00:00:00
854210c0aae4ad64f7ee024d69124ab35dc3a094f0a1660f05add3b0a06c43fb
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En cas de manquements graves ou répétés aux dispositions de l'article 371 bis M , la lettre de mission des clients ou adhérents du professionnel de l'expertise comptable est résiliée.
Code général des impôts, annexe ii
371 bis N
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033230882
2016-10-14 00:00:00
9263e470336312a8eecbf257b614d14ff7c2298e608bedc6fd3a589024ead9b2
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-0.040753964334726334, -0.0018229868728667498, 0.02353048324584961 ]
La convention prévue à l'article 1649 quater N du code général des impôts est délivrée par le directeur général des finances publiques sur demande accompagnée de justificatifs d'identité, de résidence, de moralité fiscale attestant que le professionnel ou organisme a respecté ses obligations déclaratives et de paiement en matière fiscale au regard de la législation de son pays d'établissement.
Code général des impôts, annexe ii
371 ter A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033231158
2016-10-14 00:00:00
e6a7f44ad6ca5d0c71107a5ad5d8f8b52fac62d9232c6a48d2d6c8866337d7bd
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Les demandes de conventionnement, accompagnées des justificatifs désignés à l'article 371 ter A , sont remises au directeur général des finances publiques. Après s'être assuré que le dossier est complet, le directeur général des finances publiques en délivre récépissé. Le directeur général des finances publiques se prononce dans le délai de quatre mois suivant la date de délivrance du récépissé. L'absence de décision dans le délai fixé vaut acceptation de la demande.
Code général des impôts, annexe ii
371 ter B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033231168
2016-10-14 00:00:00
8feb117a645daf0e2959c83b34fdd0f17d8df2484c6084bfc88b26e9d7957648
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-0.043072957545518875, -0.019425896927714348, -0.047147758305072784, 0.06885198503732681 ]
Le directeur général des finances publiques peut refuser de conclure la convention : a) En cas de manquements constatés aux obligations déclaratives et de paiement en matière fiscale au regard de la législation de son pays d'établissement ; b) En cas de non-respect des conditions de résidence et de qualité professionnelle fixées à l'article 1649 quater N du code général des impôts. En cas de refus, une décision motivée est notifiée au demandeur par pli recommandé avec demande d'avis de réception. Dans le cas contraire, le directeur général des finances publiques adresse au professionnel ou à l'organisme une convention dont le modèle est fixé par arrêté du ministre chargé du budget.
Code général des impôts, annexe ii
371 ter C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033231171
2016-10-14 00:00:00
5afeba5c60f694ee56335db04acabd1d094dc79c8c867f56fe8f2dc1e11ea4b2
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-0.05620763450860977, -0.05672129988670349, 0.037612687796354294 ]
La convention n'est ni cessible ni transmissible.
Code général des impôts, annexe ii
371 ter D
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033231174
2016-10-14 00:00:00
f3dad1eb33b575a679f349b22ed16578ca2dc684082881f47ceaa259efda0019
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La convention est conclue pour une période de trois ans. Elle est renouvelable une fois par tacite reconduction pour la même durée, sauf dénonciation par le directeur général des finances publiques ou par le professionnel ou organisme trois mois au moins avant la date d'expiration de la convention en cours. Elle peut être renouvelée pour la même durée selon la procédure initiale sur demande présentée trois mois au moins avant la date d'expiration de la convention en cours. Le directeur général des finances publiques statue sur la demande et informe le demandeur de sa décision dans les mêmes conditions qu'une demande initiale. Le certificateur à l'étranger dont la convention n'est pas renouvelée en informe ses clients ou adhérents dans le mois qui suit la date de notification du non-renouvellement.
Code général des impôts, annexe ii
371 ter E
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033231176
2016-10-14 00:00:00
4cbe5a43396eba3701e988e6cd72eb10b0111808d8870c3258b1aedf78d296a8
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Le demandeur s'engage par la convention : 1° A respecter une stricte indépendance dans l'examen des déclarations fiscales de son client ou adhérent en confiant cet examen à une personne n'ayant pas participé à la tenue de la comptabilité de ce dernier ; 2° A contrôler la déclaration des revenus encaissés à l'étranger et la déclaration de résultats déposée à l'étranger afférente aux revenus de source étrangère provenant d'un Etat membre de l'Union européenne ou d'un autre Etat partie à l'accord sur l'Espace économique européen ayant conclu avec la France une convention d'assistance administrative en vue de lutter contre la fraude et l'évasion fiscales ; 3° A adresser un compte rendu de mission à son adhérent ou client dans les deux mois qui suivent la fin des opérations de contrôles et au plus tard dans les huit mois de la réception de la déclaration des revenus encaissés à l'étranger par un contribuable domicilié en France. Dans le même délai, le certificateur transmet une copie de ce compte rendu par voie dématérialisée à la direction générale des finances publiques.
Code général des impôts, annexe ii
371 ter F
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033231196
2016-10-14 00:00:00
12e3ed5526b0a34e083a8416794777ec11b38b83315921951d82edae604a6872
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Le directeur général des finances publiques peut résilier la convention s'il constate que le certificateur à l'étranger ou la société dans laquelle il exerce sa profession ont fait l'objet de manquements à l'une des obligations stipulées dans la convention individuelle. Avant de prendre sa décision, le directeur général des finances publiques met le certificateur à l'étranger en mesure de présenter ses observations sur les faits qui lui sont reprochés. La décision de résiliation motivée est notifiée au certificateur à l'étranger par pli recommandé avec demande d'avis de réception. Le certificateur à l'étranger dont la convention est résiliée en informe ses clients ou adhérents dans le mois qui suit la date de notification du non-renouvellement.
Code général des impôts, annexe ii
371 ter G
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033231198
2016-10-14 00:00:00
02393cf5b52ebc359a857b14dc98133dd79b054086d096d2a64815805b0c19d7
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-0.034103263169527054, -0.056108057498931885, -0.058370862156152725, 0.02698499709367752 ]
Le certificateur à l'étranger dont la convention est caduque ou a été résiliée en application des dispositions du présent chapitre ne peut déposer une nouvelle demande de convention qu'à l'expiration d'un délai de deux ans.
Code général des impôts, annexe ii
371 ter H
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000033231201
2016-10-14 00:00:00
b2abbbbbbf2545d5167bd6da92254b692d37ead1b273a4c33371d97bce89e430
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I-Les membres de la commission départementale des valeurs locatives mentionnée à l'article 1650 B du code général des impôts, autres que les parlementaires, sont désignés dans les conditions définies aux II à V. II.-Les membres du conseil de Paris sont désignés par celui-ci dans les deux mois qui suivent son renouvellement. La durée de leur mandat est la même que celle du mandat des conseillers de Paris. Les membres du conseil départemental sont désignés par celui-ci dans les deux mois qui suivent son renouvellement. La durée de leur mandat est la même que celle du mandat des conseillers départementaux. Les membres du conseil de la Métropole de Lyon sont désignés par celui-ci dans les deux mois qui suivent son renouvellement. La durée de leur mandat est la même que celle du mandat des conseillers de la Métropole. Les maires sont désignés par l'association départementale des maires dans les deux mois qui suivent le renouvellement général des conseils municipaux. La durée de leur mandat est la même que celle du mandat des conseillers municipaux. Les représentants des établissements publics de coopération intercommunale à fiscalité propre sont désignés par l'association départementale des maires dans les trois mois qui suivent le renouvellement général des conseils municipaux. La durée de leur mandat est la même que celle du mandat des membres de l'organe délibérant des établissements publics de coopération intercommunale à fiscalité propre. III.-S'il existe plusieurs associations de maires dans le département, les maires et les représentants des établissements publics de coopération intercommunale à fiscalité propre sont désignés par le représentant de l'Etat dans le département après consultation desdites associations. S'il n'existe aucune association de maires dans le département, les maires et les représentants des établissements publics de coopération intercommunale à fiscalité propre sont désignés par le représentant de l'Etat dans le département. A défaut de désignation dans les délais prévus au II, les membres du conseil de Paris, les membres du conseil départemental, les membres du conseil de la Métropole de Lyon, les maires et les représentants des établissements publics de coopération intercommunale à fiscalité propre sont désignés par le représentant de l'Etat dans le département. IV.-Les représentants des contribuables sont désignés par le représentant de l'Etat dans le département, pour six ans, dans les trois mois qui suivent le renouvellement général des conseils municipaux. Ils comprennent : a) Trois personnes désignées après consultation des chambres de commerce et d'industrie territoriales ou, en Ile-de-France, des chambres de commerce et d'industrie départementales d'Ile-de-France ; b) Deux personnes désignées après consultation des chambres de métiers et de l'artisanat départementales ou, à défaut, de région ; c) Trois personnes désignées après consultation des organisations d'employeurs au niveau interprofessionnel les plus représentatives dans le département ; d) Une personne désignée après consultation des organisations représentatives des professions libérales dans le département. V.-Les représentants de l'administration fiscale sont désignés par le directeur départemental ou, le cas échéant, régional des finances publiques.
Code général des impôts, annexe ii
371 ter I
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042160509
2020-07-25 00:00:00
822021968e7b7264ec90a15d73a34994aea8f49f1ce3c41a9517e0bdd73dde6b
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I-Des suppléants, en nombre égal à celui des titulaires mentionnés aux II à V de l'article 371 ter I, sont désignés dans les mêmes conditions pour remplacer les membres de la commission en cas d'absence ou d'empêchement. II.-Chaque représentant des collectivités territoriales et des établissements publics de coopération intercommunale à fiscalité propre peut être accompagné aux séances de la commission soit de son suppléant, soit d'un fonctionnaire relevant de l'article L. 4 du code général de la fonction publique. Chaque représentant des contribuables peut être accompagné aux séances de la commission soit de son suppléant, soit, après autorisation du président de la commission, d'une personne choisie, selon le cas, parmi : a) Le personnel des chambres de commerce et d'industrie ; b) Le personnel des chambres de métiers et de l'artisanat ; c) Les membres ou le personnel des organisations d'employeurs au niveau interprofessionnel les plus représentatives dans le département ; d) Les membres ou le personnel des organisations représentatives des professions libérales dans le département. Chaque représentant de l'administration fiscale peut être accompagné de son suppléant aux séances de la commission. Les fonctionnaires mentionnés au premier alinéa, les personnes choisies conformément au deuxième alinéa et, sauf dans les cas prévus au I, les suppléants ne participent pas aux débats de la commission. III.-Une personne désignée à plusieurs titres comme membre titulaire ou suppléant de la commission choisit dans un délai d'une semaine la qualité en laquelle elle siège au sein de la commission. Une personne désignée en application des II à IV de l'article 371 ter I comme membre titulaire ou suppléant de la commission départementale des valeurs locatives des locaux professionnels alors qu'elle est membre titulaire ou suppléant de la commission départementale des impôts directs locaux choisit, dans un délai d'une semaine, la commission au sein de laquelle elle siège.
Code général des impôts, annexe ii
371 ter J
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044961402
2022-03-01 00:00:00
9ca28d14353188b2bbaef03dda71d9db9c7de3036928a165835cff3d5e8ea0f6
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-0.020890871062874794, -0.007424695882946253, -0.027145912870764732, 0.0378580279648304 ]
Un arrêté préfectoral fixe la liste des membres de la commission départementale des valeurs locatives, autres que les parlementaires et les représentants de l'administration fiscale, dès leur désignation dans les conditions prévues aux articles 371 ter I et 371 ter J. Cet arrêté est publié au recueil des actes administratifs du département.
Code général des impôts, annexe ii
371 ter K
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042160504
2020-07-25 00:00:00
d6bfe5e4c026a9205ed25a65665fb509b61b9a771a0a139c6dfaa07dacef753a
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-0.03830375894904137, 0.025881871581077576, 0.026646269485354424 ]
I.-Il est procédé à une nouvelle désignation lorsqu'un des membres de la commission ou son suppléant démissionne, perd la qualité au titre de laquelle il a été désigné ou est hors d'état d'exercer ses fonctions. La personne ainsi désignée exerce ses fonctions jusqu'à l'expiration du mandat de la personne qu'elle remplace. La désignation est faite par les personnes et dans les conditions prévues à l'article 371 ter I, les délais étant calculés à compter de l'événement qui déclenche une nouvelle désignation. La commission siège valablement durant le temps nécessaire pour pourvoir au remplacement des membres dans les cas prévus au premier alinéa. II.-Il est également procédé à une nouvelle désignation : a) Des conseillers départementaux en cas de renouvellement général des conseils départementaux ; b) Des conseillers métropolitains en cas de renouvellement général du conseil de la Métropole de Lyon ; c) Des conseillers de Paris, des maires, des représentants des établissements publics de coopération intercommunale à fiscalité propre et des représentants des contribuables en cas de renouvellement général des conseils municipaux. La commission suspend ses travaux le vendredi précédant le renouvellement général des conseils départementaux ou des conseils municipaux. Les travaux de la commission reprennent au plus tard une semaine après la désignation des nouveaux membres de la commission.
Code général des impôts, annexe ii
371 ter L
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042031879
2019-06-08 00:00:00
6f933895375f1806a6f4a7fc5c6a32095b72943097c6802d993c702a1f7cfd29
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-0.04363040253520012, -0.04536024108529091, -0.01900007389485836, 0.0464351624250412 ]
I.-Les membres de la commission sont réunis, à l'initiative du directeur départemental ou, le cas échéant, régional des finances publiques, dans les huit jours suivant la publication de l'arrêté prévu à l'article 371 ter K, afin d'élire, parmi les représentants des collectivités territoriales et des établissements publics de coopération intercommunale à fiscalité propre, le président de la commission et un vice-président chargé de remplacer le président en cas d'absence ou d'empêchement de celui-ci. La séance est présidée par le doyen d'âge. Le scrutin est secret. Nul ne peut être élu s'il n'a recueilli, lors des deux premiers tours de scrutin, la majorité des suffrages exprimés. A défaut, il est procédé à un troisième tour de scrutin. Le candidat qui a recueilli le plus grand nombre de suffrages est déclaré élu. En cas d'égalité de suffrages, le candidat le plus âgé est déclaré élu. II.-La commission est convoquée par son président, soit de sa propre initiative, soit à la demande de la moitié au moins de ses membres, soit à la demande du directeur départemental ou, le cas échéant, régional des finances publiques. Les membres de la commission sont convoqués au moins huit jours francs avant la date fixée pour la réunion. Les séances de la commission ne sont pas publiques. Toutefois, le président peut décider d'entendre toute personne pouvant apporter des informations utiles à la commission. III.-La commission ne délibère que si la moitié au moins de ses membres est présente. Dans le cas où le quorum n'est pas atteint, il est aussitôt procédé à une nouvelle convocation et, à l'issue d'un délai d'au moins trois jours francs après cette dernière, la commission peut délibérer quel que soit le nombre des membres présents. Les décisions de la commission sont prises à la majorité des suffrages exprimés. Les représentants de l'administration fiscale ne prennent pas part aux votes. Le président a voix prépondérante en cas de partage égal des voix.
Code général des impôts, annexe ii
371 ter M
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037124972
2018-06-30 00:00:00
db7251242a85f107303b582d4cb5b51bc8594a85baa83c65b6663df78f65f5e6
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I.-Les décisions prises par la commission départementale des valeurs locatives en application du 3 du I et du III de l'article 1504 du code général des impôts ou du II de l'article 1518 ter du même code sont notifiées : 1° Au président du conseil départemental, ou, le cas échéant, en Martinique ou en Guyane, au président de l'assemblée délibérante de la collectivité territoriale unique, au président du conseil de la Métropole de Lyon, ainsi qu'au maire de Paris ; 2° Aux maires des communes et aux présidents des établissements publics de coopération intercommunale à fiscalité propre du département. Elles sont transmises sans délai au directeur départemental ou, le cas échéant, régional des finances publiques. Les décisions prises par la commission départementale des valeurs locatives en application du IV de l'article 1504 du code général des impôts sont également notifiées dans les conditions prévues à l'alinéa précédent. II.-Les arrêtés pris en application du III ou du IV de l'article 1504 précité sont notifiés : 1° Au président du conseil départemental, ou, le cas échéant, en Martinique ou en Guyane, au président de l'assemblée délibérante de la collectivité territoriale unique, au président du conseil de la Métropole de Lyon, ainsi qu'au maire de Paris ; 2° Aux maires des communes et aux présidents des établissements publics de coopération intercommunale à fiscalité propre du département ; 3° Au président de la commission départementale des valeurs locatives des locaux professionnels et au président de la commission départementale des impôts directs locaux. III.-Les tarifs pris en application du I de l'article 1518 ter du code général des impôts sont notifiés : 1° Au président du conseil départemental ou, le cas échéant, en Martinique ou en Guyane, au président de l'assemblée délibérante de la collectivité territoriale unique, au président du conseil de la Métropole de Lyon, ainsi qu'au maire de Paris ; 2° Aux maires des communes et aux présidents des établissements publics de coopération intercommunale à fiscalité propre du département. IV.-Les décisions et les arrêtés mentionnés aux I à III sont publiés au recueil des actes administratifs de la préfecture du département. V.-Les notifications et les transmissions prévues par le présent article sont effectuées par voie électronique ou, si nécessaire, par lettre recommandée avec demande d'avis de réception ou par voie administrative avec récépissé.
Code général des impôts, annexe ii
371 ter S
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042160490
2020-07-25 00:00:00
f782a52adf0fe091ad077d595b06b80f281379ac1121555e350600a08c2b8d31
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-0.03548579663038254, -0.005791183561086655, 0.049640361219644547, 0.023159116506576538 ]
Les inscriptions d'informations et les dépôts de pièces au Registre national des entreprises prévu à l'article L. 123-36 du code de commerce sont validés par la direction générale des finances publiques pour les entreprises étrangères répondant cumulativement aux critères suivants : 1° Elles exercent sur le territoire français une activité de nature commerciale, artisanale, agricole ou indépendante, sans y avoir d'établissement stable ; 2° Elles n'emploient pas de personne affiliée à un régime de sécurité sociale en France ; 3° Elles ont une obligation fiscale en France.
Code général des impôts, annexe ii
371 AI
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046074319
2023-01-01 00:00:00
64ed022904563a452f68b46c81170018fbfdec3993bf4ef33e43ea94f5c57f34
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La transmission des informations et pièces à la direction générale des finances publiques est réalisée par l'organisme unique mentionné à l'article R. 123-1 du code de commerce, dans les conditions prévues à l'article R. 123-7 du même code.
Code général des impôts, annexe ii
371 AJ
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046074313
2023-01-01 00:00:00
2ee4bbf7d3186d3a2f00da37a7098816ca981f9207f2e5255b52e619655294c5
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-0.03168855607509613, -0.033385273069143295, -0.030939998105168343, -0.00362388021312654 ]
Le teneur du Registre national des entreprises, sur demande de la direction générale des finances publiques, procède à la radiation de toute entreprise inscrite à ce registre qui ne respecte pas son obligation de faire accréditer un représentant assujetti établi en France dans les conditions de l' article 289 A du code général des impôts . La radiation est effectuée par l'intermédiaire de l'organisme unique mentionné à l' article R. 123-1 du code de commerce , dans les conditions prévues à l'article R. 123-7 du même code.
Code général des impôts, annexe ii
371 AK
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000046813387
2023-01-01 00:00:00
fec3c9aea7750a2905730496c167aa57b642e394b745c3c2722c609144cdef04
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I. – Entrent dans les prévisions de l'article 1655 ter du code général des impôts : 1° Les sociétés qui apportent la justification qu'à la date de publication de la loi n° 63-254 du 15 mars 1963, elles n'exerçaient pas, en fait, d'autres activités que celles concourant à la réalisation de l'objet défini audit article 1655 ter, et qui n'ont pas cessé depuis cette date de se conformer aux dispositions de cet article ; 2° Les sociétés constituées après la date de publication de la même loi qui n'ont pas cessé depuis leur création d'avoir une activité conforme à celle prévue au 1°. Le régime défini à l'article 1655 ter du code général des impôts est applicable aux sociétés visées aux premier, deuxième et troisième alinéas ainsi qu'à leurs membres jusqu'à la date à laquelle elles auront, le cas échéant, cessé de remplir les conditions prévues à ces mêmes alinéas. II. – A l'égard des sociétés autres que celles visées au I et de leurs membres, le régime fiscal défini à l'article 1655 ter du code général des impôts ne devient, le cas échéant, applicable dans les conditions énoncées au 2 bis de l'article 221 dudit code qu'à compter de la date à laquelle les sociétés en cause modifient leurs statuts et leur activité réelle en vue de se conformer aux dispositions dudit article 1655 ter. III. – Par dérogation aux dispositions du II les nouvelles règles d'assiette de la taxe foncière et des taxes assimilées y afférentes ne deviennent, le cas échéant, applicables qu'à partir du 1er janvier de l'année suivant celle au cours de laquelle les modifications motivant le changement du régime d'imposition sont intervenues.
Code général des impôts, annexe ii
372
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006295117
2002-03-31 00:00:00
f03053469362c99c8012f5d9d96f00784ef1ec584ff3d6e5bd8e8e8e9948d79c
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Les sociétés visées à l'article 372 sont tenues de remettre au service des impôts du lieu de leur principal établissement, dans un délai de trois mois à compter de la date à laquelle les dispositions de l'article 1655 ter du code général des impôts leur sont devenues applicables, une déclaration souscrite en triple exemplaire sur un imprimé conforme au modèle annexé au décret n° 63-679 du 9 juillet 1963 (1). Deux exemplaires des statuts en vigueur à la même date sont annexés à cette déclaration. Lorsque ses indications ont cessé d'être exactes, la déclaration doit être renouvelée dans les trois mois du changement intervenu. (1) Voir J. O. du 12 juillet 1963, p. 6319.
Code général des impôts, annexe ii
373
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006295118
1979-07-01 00:00:00
6d4e06e450d99ea921d7693699469cda9aa48ab1be4d61b7b17668ef73b669f4
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Indépendamment des renseignements dont la production est déjà prévue par le code général des impôts, les sociétés visées à l'article 372 sont tenues de faire parvenir au service des impôts du lieu de leur principal établissement, au plus tard le deuxième jour ouvré suivant le 1er mai, une déclaration en double exemplaire indiquant la part revenant ou incombant à chaque associé pour l'année précédente : a. Dans les revenus bruts sociaux ; b. Dans le montant des dépenses de réparation et d'entretien, des frais de gérance et de rémunération des gardes et concierges effectivement supportés par la société ; c. Dans le montant des impositions, autres que celles incombant normalement à l'occupant, perçues, à raison des immeubles sociaux, au profit des collectivités locales ou de certains établissements publics et d'organismes divers ; d. Dans le montant des intérêts des dettes contractées pour la conservation, l'acquisition, la construction, la réparation ou l'amélioration des immeubles sociaux ; e. Dans les frais de gestion et d'assurance payés par la société ; f. Et, le cas échéant, dans toutes autres charges non énumérées ci-dessus, mais effectivement supportées par la société. Cette déclaration est vérifiée dans les conditions prévues à l'article L 53 du livre des procédures fiscales.
Code général des impôts, annexe ii
374
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000020425492
2009-03-23 00:00:00
7259f34f06974986a3eb2ed0d9f7b743faab8ede25e2c60793584717d9b3d145
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I. – Lorsqu'une entreprise relevant de l'impôt sur le revenu, au titre des bénéfices industriels et commerciaux, ou de l'impôt sur les sociétés possède dans son actif des actions ou des parts d'une société visée à l'article 372 l'amortissement de la fraction des immeubles sociaux correspondant aux droits de l'entreprise considérée doit être pratiqué dans sa comptabilité pour la détermination du revenu net afférent auxdites actions ou parts. Sous réserve des dispositions du II, cet amortissement est calculé sur le prix de revient de ces actions ou parts ou, en cas de révision des bilans, sur leur valeur nette de réévaluation. II. – Pour l'application des dispositions du I, la fraction des immeubles sociaux représentée par les actions ou parts figurant à l'actif de l'entreprise à la date d'ouverture du premier exercice arrêté après le 31 août 1963 par la société immobilière doit être réputée déjà amortie, à la date de cette ouverture, d'une somme égale au montant des amortissements dont ladite entreprise a précédemment fait état pour la détermination des revenus imposables de ces actions ou parts. Il en est ainsi, que les amortissements aient été pratiqués par la société immobilière ou par l'entreprise actionnaire ou associée. Ces amortissements doivent être inscrits ou maintenus, selon le cas, au passif du bilan de cette dernière entreprise. L'amortissement des immeubles définis au premier alinéa est calculé sur la valeur d'actif des actions ou parts correspondantes, diminuée du montant des amortissements visés ci-dessus, et en fonction du nombre d'années restant à courir de la période normale d'utilisation de ces immeubles.
Code général des impôts, annexe ii
375
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006295120
2002-03-31 00:00:00
0899929731a6dfc97a62adb403da7c546b04b4de12a1cac262e713b7168e4074
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-0.030409548431634903, 0.015555518679320812, -0.028045784682035446 ]
Le grade mentionné au second alinéa de l'article 1658 du code général des impôts est celui d'administrateur des finances publiques adjoint.
Code général des impôts, annexe ii
376-0 bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000024670115
2011-10-16 00:00:00
29306d7948a4be04853593a7c412da978aac7e04e410b7e7a9933ef9c43a3e51
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1. Les sociétés étrangères qui réalisent des bénéfices en France, sans y avoir leur siège social, sont tenues de produire une déclaration en vue de la liquidation de la retenue à la source exigible en vertu des dispositions de l'article 115 quinquies du code général des impôts. 2. Cette déclaration est adressée au service des impôts dont dépend le lieu d'établissement de l'impôt sur les sociétés, dans le même délai que la déclaration des résultats. La déclaration, souscrite sur des imprimés fournis par l'administration, fait apparaître distinctement le montant en euros : – des bénéfices et plus-values à retenir pour l'assiette de l'impôt sur les sociétés ; – de l'impôt correspondant ; – des bénéfices et plus-values réalisés en France et exonérés dudit impôt. 3. Elle est accompagnée du versement de la retenue exigible.
Code général des impôts, annexe ii
379
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296195
2006-01-01 00:00:00
1ada7e99602c79c8fdcf3475ad65723d344a2e35944ca8ccb4afaba5eec50f32
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I. - La société peut demander que la retenue à la source acquittée dans les conditions définies à l'article 379 fasse l'objet d'une nouvelle liquidation sur la base de ses distributions effectives. Les distributions à retenir pour l'application de cette disposition s'entendent des distributions au sens des articles 109 et suivants du code général des impôts qui ont été effectuées au cours de la période de douze mois qui suit la clôture de l'exercice ou de la période dont les résultats ont été retenus pour le calcul de la retenue à la source, quel que soit l'exercice auquel elles se rapportent. II. - La demande de révision est produite dans les trois mois qui suivent l'expiration de la période de douze mois définie au I. Elle mentionne, pour chaque distribution : - sa date ; - son montant en euros d'après le cours des changes du jour de la mise en paiement. III. - La société est tenue de produire, à l'appui de sa demande de révision, des copies, accompagnées, le cas échéant, de traductions en langue française, des décisions ou délibérations relatives aux distributions ainsi mentionnées, ainsi que des procès-verbaux ou comptes rendus des assemblées générales d'actionnaires ou d'associés qui ont approuvé les comptes de l'exercice.
Code général des impôts, annexe ii
380
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296197
2002-01-01 00:00:00
15d31e9376cb9a8b398d60994efd80806d0b21531ab7bc51abbd4a52d8489fd2
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La retenue à la source opérée en vertu de l'article 379 peut également être restituée dans la mesure où la société justifie que les bénéficiaires des distributions définies à l'article 380 ont leur domicile réel ou leur siège social en France. La société doit produire, à l'appui de sa demande de révision, une liste détaillée mentionnant pour chacune des personnes visées ci-dessus : - ses nom et prénoms ou sa raison sociale ; - l'adresse de son domicile réel ou de son siège ; - le montant des sommes versées et la date de leur mise en paiement. La demande de révision peut être présentée jusqu'au 31 décembre de l'année suivant celle de la mise en paiement des produits. La restitution est subordonnée à la justification par la société, du transfert des sommes correspondantes aux bénéficiaires des distributions.
Code général des impôts, annexe ii
381
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296198
1979-07-01 00:00:00
6a8741219fa508e13310c867c9f9d111de8810af9d77bb264ceeace6e42bd0e7
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Les révisions prévues aux articles 380 et 381 ne sont applicables qu'au montant principal de la retenue à la source, à l'exception de toute majoration ou pénalité.
Code général des impôts, annexe ii
382
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296199
1979-07-01 00:00:00
4ad395dafa2f790995bf698639051f5b3112e4bb20bb1e6c461f5ebb21588e6e
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-0.039738915860652924, 0.021043064072728157, -0.0010255048982799053, 0.003858485957607627 ]
La demande en décharge de responsabilité prévue par les dispositions du II de l'article 1691 bis du code général des impôts est adressée au directeur départemental des finances publiques du lieu d'établissement des impositions concernées ou, s'agissant d'impositions et de pénalités recouvrées par un service à compétence nationale, au directeur chargé de ce service. Elle est appuyée de toutes les justifications nécessaires à l'appréciation de la situation financière et patrimoniale, nette de charges, du demandeur.
Code général des impôts, annexe ii
382 bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025712501
2012-04-21 00:00:00
7f1936b9e13cd771a86176d85ea25ae17a4f42abace37c667892115f2c458798
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Le directeur départemental des finances publiques ou le directeur chargé du service à compétence nationale se prononce dans un délai de six mois à compter de la date de sa réception sur la demande de décharge de responsabilité. Ce délai peut être prorogé dans la limite de trois mois après information du demandeur par lettre simple. Lorsque l'administration demande la production de pièces complémentaires nécessaires à l'instruction de la demande, le délai d'instruction mentionné au premier alinéa est suspendu jusqu'à la date fixée pour produire les pièces requises. Toutefois, la production de ces pièces avant l'expiration du délai fixé met fin à cette suspension.
Code général des impôts, annexe ii
382 ter
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025712504
2012-04-21 00:00:00
c7d40c2231102b690220e4b0a3dabdcdba588fd7a65fb39dcff40541f8e337db
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Si aucune décision n'a été prise dans les délais prévus à l'article 382 ter ou lorsque la décision, notifiée par lettre recommandée avec demande d'avis de réception, ne lui donne pas satisfaction, le demandeur doit, à peine de forclusion, porter l'affaire devant le tribunal compétent dans le délai de deux mois à compter : a) Soit de la date d'expiration du délai mentionné au premier alinéa de l'article 382 ter ; b) Soit de la date de notification de la décision prise sur la demande en décharge. La procédure ne peut, à peine d'irrecevabilité, être engagée avant ces dates. Le demandeur ne peut soumettre au juge des pièces justificatives autres que celles qu'il a déjà produites à l'appui de la demande de décharge de responsabilité qu'il a présentée au directeur départemental des finances publiques ou au directeur en charge du service à compétence nationale, ni invoquer des faits autres que ceux exposés dans cette demande.
Code général des impôts, annexe ii
382 quater
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025712506
2012-04-21 00:00:00
63cc0ed321e1e2805169619032dbcab4ccb5211e811ac6d5edd7706c7183a58c
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-0.04206317290663719, 0.02033013105392456, -0.032961077988147736, 0.041906822472810745 ]
La demande prévue au III de l'article 1691 bis du code général des impôts tendant à obtenir la remise partielle ou totale des impositions laissées à la charge d'une personne ayant bénéficié d'une décharge de responsabilité solidaire en application du II de l'article 1691 bis est adressée au directeur départemental des finances publiques du lieu d'établissement des impositions concernées ou, s'agissant d'impositions et pénalités recouvrées par un service à compétence nationale, au directeur chargé de ce service. Elle peut lui être adressée simultanément ou postérieurement au dépôt d'une demande en décharge de responsabilité solidaire.
Code général des impôts, annexe ii
382 quinquies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025712508
2012-04-21 00:00:00
3be943b7a05ad4346d3276dd1b87e0cf66bc6fb7f49d23e2d8c7a74d569e19cb
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L'ensemble des droits exigibles au titre de la taxe sur les salaires en application des dispositions des 1 et 2 bis de l'article 231 du code général des impôts et des articles 142 à 143 de la présente annexe est versé globalement au Trésor dans les conditions et délais et sous les sanctions prévus aux articles 1679 , 1679 A , 1679 bis , 1727, 1728, 1729 , 1731 et aux I et IV de l'article 1754 du code général des impôts ainsi qu'aux articles 51 , 369 et au 1 de l'article 374 de l'annexe III à ce code.
Code général des impôts, annexe ii
383
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000022179520
2010-05-01 00:00:00
cf9f2ec16dafd4b8162f3c8f19d9e7c09c6fb12e647f8c80768cb76a3e7e1c90
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Les versements d'acomptes effectués en application du 3 de l'article 287 du code général des impôts sont imputés sur l'impôt dû. En cas d'insuffisance des versements d'acomptes le complément d'impôt dû doit être acquitté au moment du dépôt de la déclaration annuelle. En cas d'excédent des versements d'acomptes, celui-ci est imputé sur les acomptes ultérieurement exigibles. Le redevable peut toutefois en demander la restitution.
Code général des impôts, annexe ii
383 ter
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296208
2000-03-31 00:00:00
b66da839a8419546f30bc8d05d2abf743248d24911152e5f953df7fbfdc916bf
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-0.06892208755016327, -0.023730328306555748, 0.03270333632826805 ]
I. – Le redevable qui désire acquitter tout ou partie des droits dus par la remise d'œuvres d'art, de livres, d'objets de collection, de documents, de haute valeur artistique ou historique mentionnés à l'article 1716 bis du code général des impôts, dépose une offre de dation à l'Etat, précisant la nature et la valeur de chacun des biens qu'il envisage de remettre à l'Etat, au service des impôts compétent pour enregistrer la déclaration de succession ou l'acte constatant la mutation à titre gratuit ou le partage ou, s'agissant de l'impôt sur la fortune immobilière, pour recevoir la déclaration mentionnée au 1 du I de l'article 982 du code général des impôts. Il en est délivré récépissé. II. – L'offre de dation est soumise aux conditions fixées à l'article 384-0 A bis . III. – En l'absence de décision notifiée dans le délai de deux ans à compter de la date du récépissé de l'offre, celle-ci est considérée comme refusée.
Code général des impôts, annexe ii
384 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037273446
2018-08-02 00:00:00
8e25099f2cef99933c3ee5e4d99301d907a42192f4621388d722d77ab900ffe8
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I. – L'offre de dation d'œuvres d'art, de livres, d'objets de collection, de documents, de haute valeur artistique ou historique prévue à l' article 1716 bis du code général des impôts , est faite dans le délai prévu pour l'enregistrement de la déclaration de succession ou de l'acte constatant la mutation à titre gratuit ou le partage ou, s'agissant de l'impôt sur la fortune immobilière, dans le délai de dépôt de la déclaration mentionnée au 1 du I de l'article 982 du code général des impôts. II. – L'offre est adressée par le service des impôts à la commission prévue au II de l'article 310 G . La commission peut consulter toute personne ou organisme dont l'expertise est susceptible de l'éclairer en matière d'acquisition d'œuvres d'art, de livres, d'objets de collection ou de documents, de haute valeur artistique ou historique. La commission peut, le cas échéant, ne retenir que certains biens présentés dans l'offre ou proposer au demandeur la substitution ou l'adjonction d'autres biens à son offre. Cette proposition est notifiée au demandeur par le président de la commission par pli recommandé avec demande d'avis de réception. Dans ce dernier cas, le demandeur présente le nouveau contenu de son offre au service de l'administration fiscale en charge de son instruction, ou lui fait part de son refus. La commission émet un avis tant sur l'intérêt artistique ou historique que sur la valeur des biens offerts. Au vu de l'avis de la commission, le ministre chargé de la culture propose au ministre chargé du budget l'octroi ou le refus de l'agrément. La décision est notifiée au demandeur par pli recommandé avec demande d'avis de réception. III. – Le service des impôts compétent notifie au demandeur la valeur libératoire des biens offerts en paiement, par pli recommandé avec demande d'avis de réception, lorsqu'elle est différente de celle qu'il a proposée dans son offre. Le demandeur dispose du délai prévu au septième alinéa de l'article 1716 bis à compter de la date de réception de la notification pour l'accepter. S'il ne répond pas dans ce délai, il est considéré que le demandeur a retiré son offre et les droits redeviennent exigibles.
Code général des impôts, annexe ii
384-0 A bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037273439
2018-08-02 00:00:00
92f0b4aa1fc7cf3c2500b82636ebbd3109f3e306e38e018ce53b495a5d647c14
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I. - Le redevable qui désire acquitter tout ou partie des droits dus par la remise d'immeubles mentionnés à l' article 1716 bis du code général des impôts dépose une offre de dation à l'Etat, indiquant la nature, la situation et la valeur de chacun des biens qu'il envisage de remettre à l'Etat. Cette offre est déposée au service des impôts compétent pour enregistrer la déclaration de succession ou l'acte constatant la mutation à titre gratuit ou le partage, ou, s'agissant de l'impôt sur la fortune immobilière, pour recevoir la déclaration mentionnée au 1 du I de l'article 982 du code général des impôts. Il en est délivré récépissé. L'offre de dation en paiement est faite dans le délai prévu pour l'enregistrement de la déclaration de succession ou de l'acte constatant la mutation à titre gratuit ou le partage ou, s'agissant de l'impôt sur la fortune immobilière, dans le délai de dépôt de la déclaration mentionnée au 1 du I de l'article 982 précité. II. - (Abrogé). III. - Après avoir recueilli l'avis du Conservatoire de l'espace littoral et des rivages lacustres, le ministre chargé de la protection de la nature propose au ministre chargé du budget l'octroi ou le refus de l'agrément. IV. - La décision est notifiée au demandeur par pli recommandé avec demande d'avis de réception. V. - En cas d'agrément, le demandeur dispose du délai fixé par la décision d'agrément pour accepter par lettre simple, le cachet de la poste faisant foi, la valeur libératoire reconnue au bien offert en paiement des droits.
Code général des impôts, annexe ii
384 A bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037273432
2018-08-02 00:00:00
e6e0f1ae2b0538bbef7e9c11054c10a5afa64691d9ca41ee3af93f8e88475c91
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I. - Le redevable qui désire acquitter tout ou partie des droits dus par la remise d'immeubles en nature de bois et forêts ou espaces naturels pouvant être incorporés au domaine forestier de l'Etat mentionnés à l'article 1716 bis du code général des impôts dépose une offre de dation à l'Etat, indiquant la nature, la situation et la valeur de chacun des biens qu'il envisage de remettre à l'Etat. Cette offre est déposée au service des impôts compétent pour enregistrer la déclaration de succession ou l'acte constatant la mutation à titre gratuit ou le partage, ou, s'agissant de l'impôt sur la fortune immobilière, pour recevoir la déclaration mentionnée au 1 du I de l'article 982 du code général des impôts. Il en est délivré récépissé. L'offre de dation en paiement est faite dans le délai prévu pour l'enregistrement de la déclaration de succession ou de l'acte constatant la mutation à titre gratuit ou le partage ou, s'agissant de l'impôt sur la fortune immobilière, dans le délai de dépôt de la déclaration mentionnée au 1 du I de l'article 982 précité. II. – Le ministre chargé du budget adresse l'offre, accompagnée d'un avis sur la valeur libératoire proposée, au ministre chargé des forêts. Le ministre chargé des forêts, après consultation de l'Office national des forêts, émet un avis sur l'existence d'un intérêt économique, environnemental ou social du bien offert, sur les conditions de sa gestion, sur la contribution de ce bien à l'enrichissement de l'ensemble foncier auquel il pourrait être, le cas échéant, incorporé ainsi que sur la valeur libératoire proposée. III. – Au vu des avis mentionnés au II, le ministre chargé du budget décide d'agréer ou non l'offre de dation en précisant la valeur libératoire retenue. IV. – La décision du ministre chargé du budget est notifiée au demandeur par pli recommandé avec demande d'avis de réception. V. – En cas d'agrément, le demandeur dispose du délai fixé par la décision d'agrément pour accepter par lettre simple, le cachet de la poste faisant foi, la valeur libératoire reconnue au bien offert en paiement des droits.
Code général des impôts, annexe ii
384 A ter
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000037273424
2018-08-02 00:00:00
128d1b52711bababaf5bfe5b67d3301492833baa5d4c24bd841acb0777a44c0d
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-0.02149277739226818, -0.04046841338276863, -0.002807591576129198, 0.020908644422888756 ]
Sont élus, dans les mêmes conditions que les membres titulaires élus de la commission des infractions fiscales mentionnés aux 1° à 3° de l'article 1741 A du code général des impôts, douze membres suppléants : 1° Quatre membres du Conseil d'Etat, en activité ou honoraires ; 2° Quatre magistrats de la Cour des comptes ; 3° Quatre magistrats honoraires à la Cour de cassation. La liste des membres de la commission ainsi que chacune de ses modifications sont publiées au Journal officiel de la République française.
Code général des impôts, annexe ii
384 septies-0 A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042707473
2020-12-20 00:00:00
9ec508800e0f13e5c8fccc56fdd811e37790c0f00be31b7bc4e3e129704589cb
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I. – La commission comprend quatre sections. Chaque section est composée de sept membres titulaires : 1° Deux membres du Conseil d'Etat, en activité ou honoraires ; 2° Deux magistrats de la Cour des comptes ; 3° Deux magistrats honoraires à la Cour de cassation ; 4° Une des personnalités qualifiées mentionnées aux 4° et 5° de l'article 1741 A du code général des impôts. L'une des sections est présidée par le président de la commission. Chacune des trois autres est présidée par un de ses membres mentionnés aux 1° à 3° de l'article 1741 A du code général des impôts, qui a la qualité de représentant du président de la commission. Toutefois, le président de la commission peut décider de présider certaines séances de ces sections. Dans ce cas, la section peut comporter huit membres, y compris le président. Le président de la commission répartit les membres titulaires entre les sections. Il désigne son suppléant parmi les membres du Conseil d'Etat membres titulaires ou suppléants de la commission. Il désigne également ses trois représentants et leurs suppléants issus de la même juridiction que ces derniers. En cas d'empêchement d'un représentant, celui-ci est remplacé par son suppléant. En cas d'empêchement du président de la commission, la présidence de la section dont il a la charge est assurée par son suppléant. Celui-ci peut aussi présider une section à la demande du président empêché. En cas d'empêchement de l'un des autres membres de la commission mentionnés aux 1° à 3° de l'article 1741 A du code général des impôts, le président de la commission désigne, pour chaque séance de la commission ou de la section, son remplaçant parmi les membres suppléants issus de la même juridiction. II. – En vue d'assurer la continuité de l'activité de la commission, le président de celle-ci ou, en cas d'absence ou d'empêchement, son suppléant peut constituer une section temporaire, pour une durée qui ne peut excéder trois mois. Il la préside et désigne six autres membres de la section, ainsi que, le cas échéant, leurs suppléants, parmi les membres de la commission. En cas d'absence ou d'empêchement du président de la commission et de son suppléant, la présidence de la section temporaire est assurée par l'un des représentants du président, présidant une section, ou son suppléant, selon l'ordre arrêté par le président de la commission ou son suppléant. Lorsqu'un représentant du président, présidant une section, ou son suppléant, assure la présidence de la section temporaire, il exerce, pour le fonctionnement de celle-ci, les attributions dévolues au président de la commission par les articles 384 septies-0 C et 384 septies-0 D et, le cas échéant, par les articles R. * 228-3 et R. * 228-6 du livre des procédures fiscales.
Code général des impôts, annexe ii
384 septies-0 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042707465
2020-12-20 00:00:00
1d792e900e3bb7cc3043d7baf6bfb3fddf0d45290757e8c3e07b5ca17cd487ee
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Pour chaque affaire, le président de la commission désigne un rapporteur parmi ceux qui figurent sur une liste arrêtée par le ministre du budget sur proposition du président. Les rapporteurs doivent avoir la qualité de fonctionnaire ou de magistrat. Ils sont placés, pour l'exercice de leurs fonctions, sous l'autorité du président de la commission.
Code général des impôts, annexe ii
384 septies-0 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296225
1979-07-01 00:00:00
d87ef836c63e2282959ca2912a86c74524da1dd85d3b296257d2670cd55e77ed
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-0.031708359718322754, -0.032456617802381516, 0.05475527420639992, 0.023663049563765526 ]
Le secrétariat de la commission des infractions est placé sous l'autorité du président. Il est dirigé par un secrétaire nommé, sur proposition du président de la commission, parmi les fonctionnaires de la direction générale des finances publiques ayant au moins le grade d'inspecteur principal. Les moyens nécessaires au fonctionnement du secrétariat, notamment les moyens en personnel, sont mis à la disposition du président de la commission par le ministre du budget.
Code général des impôts, annexe ii
384 septies-0 D
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000023019110
2010-11-08 00:00:00
d3273dbddb2d7a12b12d91afd8573e6b16c512063d051806112b55fac66d1ae2
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Les rapporteurs, qui ont voix consultative, formulent des propositions devant la commission ou les sections.
Code général des impôts, annexe ii
384 septies-0 I
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296227
1979-07-01 00:00:00
f4995bd4f12d3dbd47494578bc3d3838e8c4360cd1a263794f61cc8343a8bcde
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Le comptable chargé du recouvrement mentionné au 1 de l'article 1912 est le comptable compétent de la direction générale des finances publiques.
Code général des impôts, annexe ii
396 B
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000023721296
2011-03-18 00:00:00
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-0.0015425400342792273, -0.008581590838730335, 0.02078060619533062 ]
Le pourcentage mentionné au 1 de l'article 1912 est fixé à : a) 3 % pour un commandement de payer ; b) 5 % pour une saisie portant sur des biens meubles corporels ou incorporels ; c) 2,5 % pour une opposition sur saisie antérieure ; d) 1,5 % pour une signification de vente ou l'apposition d'affiches ; e) 1 % pour un inventaire des biens saisis ou pour un procès-verbal de vente. Les frais de saisie sont ramenés à 1 % : 1° En cas de saisie interrompue par un versement immédiat du redevable auprès de l'huissier ou du comptable mentionné à l'article 396 B ; 2° Lorsque le redevable s'acquitte du montant de sa dette dans le délai d'un jour franc à compter de la saisie. Les frais mis à la charge des redevables comportent un minimum par acte fixé respectivement à 7,5 € pour le commandement de payer et à 15 € pour les autres actes de poursuite.
Code général des impôts, annexe ii
396 C
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000023721299
2011-03-18 00:00:00
a2f43b27cde635c0ce63e7d3ef811997bbd6df0ac7db6a4888ed809dbfc94248
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1. L'inscription des sommes privilégiées dues au Trésor prescrite au 1 de l'article 1929 quater du code général des impôts est soumise aux dispositions des articles R. 521-1 et suivants du code de commerce, sous réserve des dispositions du présent article. 2. Lorsque la publicité est faite, en application du premier alinéa du 4 de l'article 1929 quater du code général des impôts, l'inscription des sommes déterminées dans les conditions fixées au 3 dudit article doit être requise dans le mois qui suit le semestre civil mentionné au 4 de l'article 1929 quater et au plus tard : a) Le 31 janvier pour les sommes dues au 31 décembre de l'année précédente ; b) Le 31 juillet pour les sommes dues au 30 juin de l'année courante ; 3. Le comptable public chargé du recouvrement requiert l'inscription des sommes privilégiées dues au Trésor auprès du greffier compétent. Le comptable public avise le redevable qu'il a requis une inscription à son encontre. 4. (Abrogé) 5. (Abrogé) 6. Chaque nouvelle inscription requise par un même comptable public à l'encontre du même redevable rend caduque l'inscription précédente. En cas de paiement partiel, le comptable public ayant requis l'inscription établit à la demande du redevable une attestation constatant ce paiement. En ce cas, le redevable pourra requérir du greffier compétent une inscription modificative. Toute inscription modificative consécutive à un dégrèvement partiel, ou toute radiation consécutive à un dégrèvement total est faite à l'initiative du comptable public qui avait requis l'inscription. Il est de même procédé à l'inscription modificative ou à la radiation sur l'initiative du comptable public en cas d'erreur commise par celui-ci sur le montant des sommes privilégiées ou sur l'identité du redevable. Le greffier mentionne les inscriptions modificatives et les radiations en marge de l'inscription correspondante. 7. En cas de subrogation dans les droits du Trésor, le comptable public chargé du recouvrement établit pour le subrogé une attestation de subrogation. Pour inscrire son privilège, le subrogé produit cette attestation au greffier compétent. Si la créance ayant fait l'objet d'une subrogation est comprise dans une inscription, l'attestation est communiquée au greffier compétent pour requérir une inscription modificative de cette inscription, à due concurrence. 8. (Abrogé) 9. (Abrogé) 10. Les attestations délivrées par le comptable public en cas de paiement partiel de la créance ou de subrogation sont déterminées par un arrêté. 11. (Abrogé)
Code général des impôts, annexe ii
396 bis
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000044952415
2023-01-01 00:00:00
7564331b0fc416f53cfc9e78748b5b188922449d2f48dcd759a6573c5e2aa92a
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Le comité du contentieux fiscal, douanier et des changes prévu à l'article R. 247-12 du livre des procédures fiscales peut être consulté par le ministre chargé du budget sur toute question générale ou particulière relative au contentieux fiscal. Il peut également faire, de sa propre initiative, au ministre chargé du budget les observations et recommandations qu'il estime utiles. Tout assujetti au respect de la réglementation fiscale et tout organisme représentatif de ces assujettis peut informer le comité des difficultés rencontrées en matière contentieuse.
Code général des impôts, annexe ii
396 ter A
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000024679192
2011-10-01 00:00:00
524b4985a0f22ad298105a209b1eae08c4115b0a3201bdbfccfea313af7bad2a
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-0.0011692536063492298, -0.07205503433942795, 0.002438990166410804, 0.07961948961019516 ]
Le comité du contentieux fiscal, douanier et des changes est composé, sous la présidence d'un membre du Conseil d'Etat, de douze membres titulaires et de douze membres suppléants. Ces membres sont des membres du Conseil d'Etat, des membres de la Cour de cassation et des magistrats de la Cour des comptes, en activité ou à la retraite. Le nombre des membres titulaires en activité ne peut être inférieur à six. Le président du comité et son suppléant sont choisis parmi les membres du Conseil d'Etat membres du comité. Le président et les membres du comité ainsi que leurs suppléants sont nommés par décret pour trois ans. En cas de partage égal des voix, celle du président est prépondérante.
Code général des impôts, annexe ii
396 quater
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000042707459
2020-12-20 00:00:00
3589eaeb4a4328f10f815086ff1ce6306b11e05c022807d336232b92e212f606
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Le comité comprend quatre sections. Chaque section est composée de trois membres. L'une des sections est présidée par le président du comité. Chacune des trois autres est présidée par un de ses membres qui a la qualité de représentant du président du comité. Toutefois, le président du comité peut décider de présider certaines séances de ces sections. Dans ce cas, la section peut comporter quatre membres, y compris le président. En cas d'empêchement d'un représentant, celui-ci est remplacé par son suppléant. En cas d'empêchement du président du comité, la présidence de la section dont il a la charge est assurée par son suppléant. Celui-ci peut aussi présider une section à la demande du président empêché. La répartition des membres titulaires et suppléants entre les sections est établie par arrêté du ministre du budget. Les trois représentants du président et leurs suppléants sont désignés par ce même arrêté qui est pris sur proposition du président du comité.
Code général des impôts, annexe ii
396 quinquies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296244
1979-07-01 00:00:00
9bc20b317a8cf28e5e7303b2314c0fce691f20d02ba1d54df628e52dc9c3e43c
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Pour chaque affaire, le président du comité désigne un rapporteur parmi ceux qui figurent sur une liste arrêtée par le ministre du budget sur proposition du président. Les rapporteurs doivent avoir la qualité de fonctionnaire ou de magistrat. Ils sont placés, pour l'exercice de leurs fonctions, sous l'autorité du président du comité.
Code général des impôts, annexe ii
396 sexies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296245
1979-07-01 00:00:00
eae82be7b1ee45ef2f19ae98ee8bfe0b9019d8285fddd4b2c2bd4eca7d7c13be
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-0.02693689428269863, -0.02233954146504402, 0.051279474049806595, 0.014340716414153576 ]
Le secrétariat du comité du contentieux est placé sous l'autorité du président. Il est dirigé par un secrétaire nommé, sur proposition du président du comité, parmi les fonctionnaires de la direction générale des finances publiques ou de la direction générale des douanes et des droits indirects ayant au moins le grade d'inspecteur principal. Les moyens nécessaires au fonctionnement du secrétariat, notamment les moyens en personnel, sont mis à la disposition du président du comité par le ministre du budget.
Code général des impôts, annexe ii
396 septies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000025622322
2012-04-01 00:00:00
1da8b8e1e7657e4be3fa7bfd3db6fc4be08638b730b3877887a838abf251e86b
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-0.002405506558716297, 0.01683872751891613, 0.013350609689950943 ]
Les dossiers sont répartis par le président entre les différentes sections. L'avis rendu par la section saisie constitue l'avis du comité. Le président peut soumettre une affaire au comité siégeant en formation plénière. Chaque section peut renvoyer une affaire à la formation plénière. Le comité ne peut délibérer que si huit au moins de ses membres, titulaires ou suppléants, sont présents. Une section ne peut délibérer que si deux au moins de ses membres, titulaires ou suppléants, sont présents. Les sections ou le comité se prononcent à la majorité des voix. En cas de partage égal des voix, le président a voix prépondérante.
Code général des impôts, annexe ii
396 undecies
https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296247
1979-07-01 00:00:00
26c3ce3d4e092edfe3acb6c339e238416751d8d611131fb1c2c6adf1f4ce82cb
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