Les frais à rembourser et les intérêts à payer aux contribuables sont, selon les cas, réglés par les trésoriers-payeurs généraux, ou par les comptables de la direction générale des impôts, ou par ceux de la direction générale des douanes et droits indirects, sans délégation de crédits et sans ordonnancement préalable, dans les mêmes conditions que pour les dépenses énumérées au décret n° 51-807 du 26...
Article 405, Code général des impôts, annexe 2, CGIAN2.
Vincent
| Jurisdiction | France |
| Coming into Force | 01 juillet 1979 |
| Fin de validité | 01 janvier 1982 |
| Link to Original Source | https://www.legifrance.gouv.fr/codes/article_lc/LEGIARTI000006296268 |
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