Décret n° 2018-419 du 30 mai 2018 modifiant l'article 313 AZ de l'annexe III au code général des impôts relatif au paiement des droits de timbre pour l'obtention et la délivrance des permis de conduire les bateaux de plaisance à moteur pour la navigation intérieure et la navigation maritime de plaisance
| Jurisdiction | France |
| Record Number | JORFTEXT000036964279 |
| ELI | https://www.legifrance.gouv.fr/eli/decret/2018/5/30/2018-419/jo/texte,https://www.legifrance.gouv.fr/eli/decret/2018/5/30/ECOE1810411D/jo/texte |
| Enactment Date | 30 mai 2018 |
| Publication au Gazette officiel | JORF n°0123 du 31 mai 2018 |
| Court | Ministère de l'économie et des finances |
| Date de publication | 31 mai 2018 |
Publics concernés : les particuliers sollicitant l'obtention et la délivrance de permis de conduire les bateaux de plaisance à moteur et des options y afférentes, les services de la direction générale des finances publiques et les services des directions départementales des territoires et de la mer.
Objet : adaptation de la réglementation dans le cadre de la stratégie numérique de la direction générale des finances publiques.
Entrée en vigueur : le texte entre en vigueur le lendemain de sa publication.
Notice : le décret a pour objet de proposer exclusivement le timbre dématérialisé comme modalité de paiement du timbre sur les permis bateau.
Références : les dispositions de l'article 313 AZ de l'annexe III au code général des impôts, modifié par le décret, peuvent être consultées, dans leur rédaction issue de cette modification, sur le site Légifrance (http://www.legifrance.gouv.fr).
Le Premier ministre,
Sur le rapport du ministre de l'économie et des finances,
Vu le code général des impôts, notamment ses articles 887, 899, 900, 900 A, 900 B...
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