#2009-707Decree No. 2009-707 on Decentralized Services of the General Directorate of Public Finances
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The Decree n° 2009-707 establishes the framework for the decentralized services of the General Directorate of Public Finances in France. It outlines the organization, responsibilities, and territorial jurisdictions of various departmental, regional, specialized, and local finance directions. These bodies are responsible for implementing tax assessments, revenue collection, public spending oversight, and managing public assets within their respective areas, including overseas territories.
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Key Changes
- Creation of regional and departmental finance directions from the merger of previous fiscal services and treasury offices.
- Establishment of specialized finance directions to handle particular missions related to tax control and public accounting.
- Reorganization of local finance directions for better management of public finances in overseas departments.
Obligations
What this law requires
Departmental finance directions must implement tax assessment and control of all taxes, duties, contributions, and public revenue within their territorial jurisdiction
Departmental finance directions must collect all taxes, duties, contributions, and public revenue within their territorial jurisdiction
Departmental finance directions must maintain cadastral records and land publicity (publicité foncière) within their jurisdiction
Regional finance directions must exercise deconcentrated financial control of State administrations within their regional jurisdiction
Departmental or regional finance directions managing private assets across multiple departments must be designated by joint decree of the budget minister and interior minister, with territorial delimitation specified