Arrêté du 25 août 2020 fixant la compétence de la direction régionale des finances publiques du Loiret pour procéder à la mise en œuvre du I de l'article 376 de l'annexe II au code général des impôts
Jurisdiction | France |
ELI | https://www.legifrance.gouv.fr/eli/arrete/2020/8/25/ECOE2025498A/jo/texte |
Date de publication | 30 septembre 2020 |
Record Number | JORFTEXT000042376219 |
Publication au Gazette officiel | JORF n°0238 du 30 septembre 2020 |
Court | Ministère de l'économie, des finances et de la relance |
Enactment Date | 25 août 2020 |
Publics concernés : contribuables établis en métropole et dans les départements d'outre-mer et agents de la direction régionale des finances publiques du Loiret
Objet : détermination de la compétence de la direction régionale des finances publiques du Loiret pour l'application du I de l'article 376 de l'annexe II au code général des impôts
Entrée en vigueur : le texte entre en vigueur le 1er septembre 2020
Notice : le présent arrêté donne compétence aux agents affectés dans la direction régionale des finances publiques du Loiret pour procéder aux contrôles des contribuables relevant de la compétence de toute autre direction régionale ou départementale des finances publiques
Références : le présent arrêté peut être consulté sur le site Légifrance (https://www.legifrance.gouv.fr)
Le ministre de l'économie, des finances et de la relance,
Vu le code général des impôts, notamment les articles 8 à 8 quinquies, 376 de son annexe II et 350 terdecies de son annexe III ;
Vu le livre des procédures fiscales, notamment ses articles L. 10, L. 81, L. 168 et R.* 81-1 ;
Vu la loi n° 92-125 du 6 février 1992 modifiée relative à l'administration territoriale de la République, notamment ses articles 4 et 6 ;
Vu le décret n° 2008-310 du 3 avril 2008 modifié relatif à la direction générale des finances publiques ;
Vu le décret n° 2009-707 du 16 juin 2009...
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