Avis de vacance d'emplois de direction
Jurisdiction | France |
Publication au Gazette officiel | JORF n°248 du 23 octobre 2004 |
Date de publication | 23 octobre 2004 |
Record Number | JORFTEXT000000341273 |
Est déclaré vacant au ministère de l'économie, des finances et de l'industrie un emploi de sous-directeur.
Cet emploi est affecté à la direction générale des impôts. Le titulaire de l'emploi aura la charge de la sous-direction D au sein de la direction de la législation fiscale.
La sous-direction D a en charge l'élaboration des textes en matière de taxes sur le chiffre d'affaires, de contributions indirectes et d'impositions assimilées.
Dans ce cadre, elle participe aux travaux communautaires relatifs à ces impôts.
Elle comprend deux bureaux :
1. Le bureau D 1 est compétent en matière de législation sur la taxe sur la valeur ajoutée. Il est chargé de la définition des principes généraux, des règles relatives au champ d'application, aux bases d'imposition, aux exonérations et aux droits à déduction de la TVA ainsi qu'en matière d'obligations des contribuables. Sur le plan interne et dans le cadre de l'harmonisation européenne, il suit également les dispositions applicables aux organismes à but non lucratif et aux personnes morales de droit public. Il a également la charge des taxes parafiscales et participe donc au processus qui fait suite à leur suppression à compter du 1er janvier 2004.
2. Le bureau D 2 assure, en matière de TVA, le suivi des règles relatives aux taux des produits et des services, de celles relatives à la territorialité de l'impôt, de certains régimes particuliers (presse, opérations bancaires et d'assurances,...). En matière d'accises, il a notamment en charge la législation dans le domaine des huiles minérales, des tabacs, des alcools et de la fiscalité de l'énergie. Il assure également le suivi de l'octroi de mer et des travaux relatifs à l'élargissement de l'Union européenne.
Le sous-directeur...
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