Décret n° 2000-348 du 20 avril 2000 modifiant l'article R.* 256-1 du livre des procédures fiscales définissant le contenu de l'avis de mise en recouvrement
Jurisdiction | France |
Publication au Gazette officiel | JORF n°0096 du 22 avril 2000 |
Date de publication | 22 avril 2000 |
Record Number | JORFTEXT000000214995 |
Court | MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE |
Enactment Date | 20 avril 2000 |
Le Premier ministre,
Sur le rapport du ministre de l'économie, des finances et de l'industrie,
Vu le livre des procédures fiscales, et notamment ses articles L. 48, L. 256 et R.* 256-1 ;
Le Conseil d'Etat (section des finances) entendu,
Décrète :
Art. 1er. - L'article R.* 256-1 du livre des procédures fiscales est ainsi rédigé :
« Art. R.* 256-1. - L'avis de mise en recouvrement prévu à l'article L. 256 indique pour chaque impôt ou taxe le montant global des droits, des pénalités et des intérêts de retard qui font l'objet de cet avis.
« Lorsque l'avis de mise en recouvrement est consécutif à une procédure de redressement contradictoire, il fait référence soit à la notification prévue à l'article L. 57 et, le cas échéant, aux différentes pièces de procédure adressées par le service informant le contribuable d'une modification des rehaussements, soit au document adressé au contribuable qui comporte l'information prévue au premier...
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