Décret n° 2004-1469 du 23 décembre 2004 modifiant l'article R.* 256-1 du livre des procédures fiscales relatif au contenu des avis de mise en recouvrement
Jurisdiction | France |
Record Number | JORFTEXT000000240260 |
Date de publication | 30 décembre 2004 |
Enactment Date | 23 décembre 2004 |
Publication au Gazette officiel | JORF n°303 du 30 décembre 2004 |
Court | MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE BUDGET ET REFORME BUDGETAIRE |
ELI | https://www.legifrance.gouv.fr/eli/decret/2004/12/23/BUDF0400048D/jo/texte,https://www.legifrance.gouv.fr/eli/decret/2004/12/23/2004-1469/jo/texte |
Le Premier ministre,
Sur le rapport du ministre de l'économie, des finances et de l'industrie et du ministre délégué au budget et à la réforme budgétaire, porte-parole du Gouvernement,
Vu le code général des impôts, notamment son article 223 A ;
Vu le livre des procédures fiscales, notamment ses articles L. 256 et R.* 256-1 ;
Le Conseil d'Etat (section des finances) entendu,
Décrète :
L'article R.* 256-1 du livre des procédures fiscales est ainsi modifié :
1° Le deuxième alinéa est remplacé par les dispositions suivantes :
« Lorsque l'avis de mise en recouvrement est consécutif à une procédure de rectification, il fait référence à la proposition prévue à l'article L. 57 ou à la notification prévue à l'article L. 76 et, le cas échéant, au document adressé au contribuable l'informant d'une modification des droits, taxes et pénalités résultant des rectifications. » ;
2° Il est ajouté un alinéa ainsi rédigé :
« Lorsqu'en application des dispositions de l'article 223 A du code général des impôts la société mère d'un groupe est amenée à supporter les droits et pénalités résultant d'une procédure de rectification suivie à l'égard d'une ou de plusieurs sociétés du groupe...
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