Ordonnance n° 2015-681 du 18 juin 2015 portant simplification des obligations déclaratives des entreprises en matière fiscale
Jurisdiction | France |
Record Number | JORFTEXT000030746772 |
ELI | https://www.legifrance.gouv.fr/eli/ordonnance/2015/6/18/FCPE1422135R/jo/texte,https://www.legifrance.gouv.fr/eli/ordonnance/2015/6/18/2015-681/jo/texte |
Enactment Date | 18 juin 2015 |
Publication au Gazette officiel | JORF n°0140 du 19 juin 2015 |
Court | Ministère des finances et des comptes publics |
Date de publication | 19 juin 2015 |
Le Président de la République,
Sur le rapport du Premier ministre et du ministre des finances et des comptes publics,
Vu la Constitution, notamment son article 38 ;
Vu le code général des impôts ;
Vu le code de justice administrative, notamment son article R. 123-20 ;
Vu le livre des procédures fiscales, notamment ses articles L. 166 D et L. 172 G ;
Vu la loi n° 2014-1545 du 20 décembre 2014 relative à la simplification de la vie des entreprises, notamment son article 27 ;
Le Conseil d'Etat (section des finances) entendu ;
Le conseil des ministres entendu,
Ordonne :
L'article L. 172 G du livre des procédures fiscales est ainsi modifié :
1° Au second alinéa, les mots : « aux crédits d'impôt prévus aux articles 244 quater C et » sont remplacés par les mots : « au crédit d'impôt prévu à l'article » ;
2° Il est complété par un alinéa ainsi rédigé :
« Pour le crédit d'impôt prévu à l'article 244 quater C du même code, le droit de reprise de l'administration s'exerce jusqu'à la fin de la troisième année suivant celle du dépôt de la déclaration prévue à ce même article. »
Fait le 18 juin 2015.
François Hollande
Par le...
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