#CPAP1935037ADecree of December 20, 2019, Organizing the General Directorate of Public Finances
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This decree restructures the General Directorate of Public Finances in France, detailing new divisions and services related to state property and taxation. It affects public entities and officials involved in property management and tax legislation, necessitating adaptation to new organizational roles and responsibilities starting January 2020.
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Key Changes
- Establishment of two main directorates and eight services within the General Directorate of Public Finances.
- Detailed roles for real estate and property management divisions.
- Clear organizational structure related to taxation policies and execution.
Obligations
What this law requires
The General Directorate of Public Finances must implement governance and budgeting processes for state property management as outlined in Article 2, particularly through the Sub-Directorate 'Governance, Financing and Support'.
The Sub-Directorate 'Strategy and Expertise of State Property' must develop and implement the doctrine and regulations governing state property policies and operations.
The Sub-Directorate 'Direct Business Taxation' must create and adapt rules regarding taxable bases for corporation tax and personal income tax as specified in Article 3.
The service of tax control must define strategies and implement the legislative texts regarding tax control, ensuring its execution as per Article 4.
The service for managing fiscal operations must develop regulations regarding fines and other penalties, as well as manage data collection and reporting systems for tax compliance as specified in Article 6.