Décret n° 2004-257 du 17 mars 2004 relatif à la compétence en matière contentieuse de la direction des grandes entreprises et modifiant la deuxième partie du livre des procédures fiscales
Jurisdiction | France |
Record Number | JORFTEXT000000799060 |
Date de publication | 24 mars 2004 |
Enactment Date | 17 mars 2004 |
Publication au Gazette officiel | JORF n°71 du 24 mars 2004 |
Court | MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE |
ELI | https://www.legifrance.gouv.fr/eli/decret/2004/3/17/BUDF0400014D/jo/texte,https://www.legifrance.gouv.fr/eli/decret/2004/3/17/2004-257/jo/texte |
Le Premier ministre,
Sur le rapport du ministre de l'économie, des finances et de l'industrie et du ministre délégué au budget et à la réforme budgétaire,
Vu le code général des impôts ;
Vu le livre des procédures fiscales, notamment les articles R.* 190-1 et R.* 198-10 ;
Le Conseil d'Etat (section des finances) entendu,
Décrète :
Le livre des procédures fiscales est modifié comme suit :
I. - L'article R.* 190-1 est ainsi modifié :
1° Au quatrième alinéa, les mots : « peut être adressée » sont remplacés par les mots : « est adressée » ;
2° Il est inséré avant le dernier alinéa un alinéa ainsi rédigé :
« Les entreprises mentionnées aux deuxième à septième alinéas du I de l'article 1649 quater B quater du code général des impôts adressent au service chargé des grandes entreprises l'ensemble des réclamations portant sur les impôts qui relèvent de sa compétence ainsi que sur les dégrèvements prévus en matière de taxe professionnelle aux articles 1647 bis et 1647 B sexies, quelle que soit la période sur laquelle portent ces réclamations. »
II. - La dernière phrase du premier alinéa de l'article R.* 198-10 est remplacée par l'alinéa suivant :
« Lorsque l'assiette de l'imposition contestée a été assurée par un service spécialisé de l'une ou l'autre des administrations susmentionnées, c'est ce...
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