#2008-310Decree No. 2008-310 Establishing the General Directorate of Public Finances
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This decree establishes the General Directorate of Public Finances in France by merging the General Directorate of Taxes and the General Directorate of Public Accounting. It centralizes public finance management under one entity responsible for creating and implementing tax and revenue-related regulations, keeping accounts, and managing government expenditures. This affects taxpayers, public sector accountants, and anyone involved in public finance administration in France.
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Key Changes
- Creates a unified General Directorate of Public Finances by merging two entities.
- Centralizes management of tax legislation and procedures in France.
- Coordinates government accounting and public expenditure management.
Obligations
What this law requires
Design and develop legislative and regulatory texts relating to taxation and general interpretive instructions necessary for their application
Establish the tax base and implement controls for all types of taxes, duties, contributions and levies, and ensure their collection
Produce and ensure quality of State accounts and contribute to their valorization
Elaborate rules and procedures for control and payment of public expenditures and financial-accounting management of national and local public institutions, and ensure their implementation
Elaborate rules and procedures for financial and accounting management of territorial authorities and their institutions, and ensure their implementation