Décret n° 2008-310 du 3 avril 2008 relatif à la direction générale des finances publiques
Court: | Ministère du budget, des comptes publics et de la fonction publique |
ELI: | https://www.legifrance.gouv.fr/eli/decret/2008/4/3/BCFP0806742D/jo/texte, https://www.legifrance.gouv.fr/eli/decret/2008/4/3/2008-310/jo/texte |
Jurisdiction: | France |
Official gazette publication: | JORF n°0080 du 4 avril 2008 |
Publication Date: | 04 avr. 2008 |
Record Number: | JORFTEXT000018565358 |
Le Premier ministre,
Sur le rapport du ministre du budget, des comptes publics et de la fonction publique,
Vu la loi d'orientation n° 92-125 du 6 février 1992 modifiée relative à l'administration territoriale de la République ;
Vu le décret n° 62-1587 du 29 décembre 1962 modifié portant règlement général sur la comptabilité publique ;
Vu le décret n° 87-389 du 15 juin 1987 relatif à l'organisation des services d'administration centrale, modifié par les décrets n° 2005-124 du 14 février 2005 et n° 2008-208 du 29 février 2008 ;
Vu le décret n° 92-604 du 1er juillet 1992 portant charte de la déconcentration, modifié par les décrets n° 95-1007 du 13 septembre 1995, n° 97-463 du 9 mai 1997 et n° 99-896 du 20 octobre 1999 ;
Vu le décret n° 2004-374 du 29 avril 2004 relatif aux pouvoirs des préfets, à l'organisation et à l'action des services de l'Etat dans les régions et départements, modifié par les décrets n° 2005-1621 du 22 décembre 2005 et n° 2008-158 du 22 février 2008 ;
Vu le décret n° 2006-947 du 28 juillet 2006 relatif aux attributions du secrétaire général du ministère de l'économie, des finances et de l'industrie et portant création d'un secrétariat général ;
Vu l'avis du comité technique paritaire central de la direction générale de la comptabilité publique en date du 14 février 2008 ;
Vu l'avis du comité technique paritaire central de la direction générale des impôts en date du 19 février 2008 ;
Vu l'avis du comité technique paritaire ministériel unique au ministère de l'économie, des finances et de l'emploi et au ministère du budget, des comptes publics et de la fonction publique en date du 22 février 2008,
Décrète :
Il est créé au sein du ministère du budget, des comptes publics et de la fonction publique une direction générale des finances publiques, par la fusion de la direction générale des impôts et de la direction générale de la comptabilité publique.
La direction générale des finances publiques exerce les missions suivantes :
1° Elle conçoit et élabore les textes législatifs et réglementaires relatifs à la fiscalité ainsi que les instructions générales interprétatives nécessaires à leur application ;
2° Elle conçoit et élabore les textes législatifs et réglementaires relatifs au recouvrement des recettes publiques, au cadastre et à la publicité foncière, veille à leur mise en œuvre et exerce les missions d'administration correspondantes ;
3° Elle veille à l'établissement de l'assiette et à...
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