Décret n° 2008-446 du 7 mai 2008 portant dispositions transitoires relatives aux conditions de mise en jeu de la responsabilité de certains comptables des services déconcentrés de la direction générale des finances publiques
Jurisdiction | France |
Record Number | JORFTEXT000018777254 |
Date de publication | 10 mai 2008 |
Enactment Date | 07 mai 2008 |
Publication au Gazette officiel | JORF n°0109 du 10 mai 2008 |
Court | Ministère du budget, des comptes publics et de la fonction publique |
ELI | https://www.legifrance.gouv.fr/eli/decret/2008/5/7/2008-446/jo/texte,https://www.legifrance.gouv.fr/eli/decret/2008/5/7/BCFR0808296D/jo/texte |
Le Premier ministre,
Sur le rapport du ministre du budget, des comptes publics et de la fonction publique,
Vu le code général des impôts, notamment son annexe III ;
Vu le code des juridictions financières, notamment ses articles D. 131-8 à D. 131-11 ;
Vu l'article 60 de la loi n° 63-156 du 23 février 1963 portant loi de finances pour 1963 (2e partie. ― Moyens des services et dispositions spéciales) modifié ;
Vu le décret n° 62-1587 du 29 décembre 1962 modifié portant règlement général sur la comptabilité publique ;
Vu le décret n° 77-1017 du 1er septembre 1977 modifié relatif à la responsabilité des receveurs des administrations financières et au contrôle de la Cour des comptes ;
Vu le décret n° 2008-309 du 3 avril 2008 portant dispositions transitoires relatives à la direction générale des finances publiques,
Décrète :
Les comptables directs du Trésor et les comptables d'une administration financière, dirigeant un service commun dans les conditions fixées à l'article 5 du décret du 3 avril 2008 susvisé, sont soumis aux dispositions des articles 426 à 445 de l'annexe III au code général des impôts, au titre du recouvrement des impôts directs relevant des services du Trésor public, ainsi qu'aux dispositions du décret n° 77-1017 du 1er septembre 1977 et des articles D...
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