Décret n° 2015-512 du 7 mai 2015 modifiant le décret n° 2009-707 du 16 juin 2009 relatif aux services déconcentrés de la direction générale des finances publiques et portant extension du ressort territorial des directions spécialisées de contrôle fiscal aux départements d'outre-mer
| Jurisdiction | France |
| Record Number | JORFTEXT000030559742 |
| ELI | https://www.legifrance.gouv.fr/eli/decret/2015/5/7/FCPE1505293D/jo/texte,https://www.legifrance.gouv.fr/eli/decret/2015/5/7/2015-512/jo/texte |
| Date de publication | 10 mai 2015 |
| Publication au Gazette officiel | JORF n°0108 du 10 mai 2015 |
| Court | Ministère des finances et des comptes publics |
| Enactment Date | 07 mai 2015 |
Publics concernés : contribuables établis dans les départements d'outre-mer.
Objet : extension de la compétence géographique des directions spécialisées de contrôle fiscal aux départements d'outre-mer.
Entrée en vigueur : le texte entre en vigueur le lendemain de la date de sa publication.
Notice : le présent décret modifie les articles 5 et 10 du décret n° 2009-707 du 16 juin 2009 relatif aux services déconcentrés de la direction générale des finances publiques. Il porte extension du ressort territorial des directions spécialisées de contrôle fiscal aux départements de la Guadeloupe, de la Martinique, de la Guyane, de La Réunion et de Mayotte. En conséquence, il supprime l'annexe I au décret du 16 juin 2009 qui fixe la liste et le ressort territorial de ces directions par ailleurs prévus par l'arrêté du 16 mars 2012 modifié par l'arrêté du 4 septembre 2014.
Références : les dispositions nouvelles prévues par le présent décret pourront être consultées sur le site Légifrance (http://www.legifrance.gouv.fr).
Le Premier ministre,
Sur le rapport du ministre des finances et des comptes publics,
Vu le décret n° 2009-707 du 16 juin 2009 relatif aux services déconcentrés de la direction générale des finances publiques ;
Vu l'avis du...
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