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Contrôle fiscal : qui est compétent ?

Contrôle fiscal : qui est compétent ?

Contrôle fiscal : qui est compétent ? 150 150 Gescompo

En principe, chaque direction départementale ou régionale des finances publiques est compétente pour exercer des contrôles sur un territoire déterminé. Mais il peut arriver que certaines d’entre elles puissent intervenir sur un territoire plus étendu…


Focus sur la direction régionale des finances publiques du Loiret

Depuis le 1er septembre 2020, et pour une durée de 3 ans, les agents de la direction régionale des finances publiques du Loiret peuvent procéder aux contrôles des personnes (entreprises comme particuliers) relevant normalement de toute autre direction régionale ou départementale des finances publiques (en métropole comme en Outre-mer).

Source : Arrêté du 25 août 2020 fixant la compétence de la direction régionale des finances publiques du Loiret pour procéder à la mise en œuvre du I de l’article 376 de l’annexe II au code général des impôts

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