Arrêté du 21 juillet 2021 modifiant l'arrêté du 9 janvier 2017 fixant la méthode de sélection des adhérents ou des clients, prévue aux articles 371 E, 371 Q, 371 Z sexies et 371 bis F de l'annexe II au code général des impôts, faisant l'objet, au titre d'une année donnée, d'un examen périodique de pièces justificatives par les centres de gestion agréés, les associations agréées, les organismes de gestion agréés et les professionnels de l'expertise comptable
Jurisdiction | France |
Record Number | JORFTEXT000044265012 |
Date de publication | 29 octobre 2021 |
Enactment Date | 21 juillet 2021 |
Publication au Gazette officiel | JORF n°0253 du 29 octobre 2021 |
Court | Ministère de l'économie, des finances et de la relance |
ELI | https://www.legifrance.gouv.fr/eli/arrete/2021/7/21/ECOE2122040A/jo/texte |
Le ministre de l'économie, des finances et de la relance,
Vu l'annexe II au code général des impôts, notamment ses articles 371 E, 371 Q, 371 Z sexies et 371 bis F ;
Vu le décret n° 2021-25 du 13 janvier 2021 portant création de l'examen de conformité fiscale ;
Vu l'arrêté du 13 janvier 2021 d'application du décret n° 2021-25 du 13 janvier 2021 portant création de l'examen de conformité fiscale ;
Vu l'arrêté du 9 janvier 2017 fixant la méthode de sélection des adhérents ou des clients, prévue aux articles 371 E, 371 Q, 371 Z sexies et 371 bis F de l'annexe II au code général des impôts, faisant l'objet, au titre d'une année donnée, d'un examen périodique de pièces justificatives par les centres de gestion agréés, les associations agréées, les organismes mixtes de gestion agréés et les professionnels de l'expertise comptable,
Arrête :
L'arrêté du 9 janvier 2017 susvisé est ainsi modifié :
Après l'article 3 est ajouté un article 3-1 ainsi rédigé :
« Art. 3-1. - Pour les adhérents ou clients ayant demandé la réalisation de l'examen de conformité fiscale dans les conditions prévues par le décret n° 2021-25 du 13 janvier 2021 et son arrêté d'application du 13 janvier 2021 et sélectionnés en application des articles 1er, 2 et 3 du...
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