{"id":7059,"date":"2022-11-28T05:48:00","date_gmt":"2022-11-28T04:48:00","guid":{"rendered":"https:\/\/www.cabinet-magar.fr\/actualites\/direction-des-grandes-entreprises-dge-son-champ-de-competence-est-etendu\/"},"modified":"2022-11-28T05:48:00","modified_gmt":"2022-11-28T04:48:00","slug":"direction-des-grandes-entreprises-dge-son-champ-de-competence-est-etendu","status":"publish","type":"post","link":"https:\/\/www.cabinet-magar.fr\/de\/actualites\/direction-des-grandes-entreprises-dge-son-champ-de-competence-est-etendu\/","title":{"rendered":"Direction des grandes entreprises (DGE) : son champ de comp\u00e9tence est \u00e9tendu"},"content":{"rendered":"<p >Le service charg\u00e9 des grandes entreprises (DGE) de la Direction g\u00e9n\u00e9rale des Finances publiques (DGFIP) se voit encore confier une nouvelle comp\u00e9tence. Laquelle ?<\/p>\n<div>\n<h2> DGE : une nouvelle corde \u00e0 son arc !<\/h2>\n<p>Pour m\u00e9moire, la Direction des grandes entreprises (DGE) est un service de la Direction g\u00e9n\u00e9rale des Finances publiques (DGFIP) qui est charg\u00e9 du recouvrement et du contr\u00f4le de tous les imp\u00f4ts, droits et taxes dus par certaines entreprises.<\/p>\n<p>Au cours de l\u2019\u00e9t\u00e9 2022, le champ de comp\u00e9tence de la DGE a \u00e9t\u00e9 \u00e9tendu aux entreprises de taille interm\u00e9diaire (ETI) qui ont conclu un protocole de partenariat fiscal avec elle. D\u00e9sormais, son champ de comp\u00e9tence s\u2019\u00e9tend \u00e9galement aux assujettis uniques aussi appel\u00e9s \u00ab groupes TVA \u00bb, toutes conditions par ailleurs remplies.<\/p>\n<p>Pour rappel, un \u00ab groupe TVA \u00bb peut \u00eatre constitu\u00e9 entre personnes assujetties \u00e0 la TVA :<\/p>\n<ul>\n<li>dont le si\u00e8ge de l\u2019activit\u00e9 \u00e9conomique, un \u00e9tablissement stable ou, \u00e0 d\u00e9faut, le domicile ou la r\u00e9sidence habituelle, se situe en France ;<\/li>\n<li>et qui, bien que juridiquement ind\u00e9pendantes, sont \u00e9troitement li\u00e9es entre elles sur les plans financier, \u00e9conomique et organisationnel.<\/li>\n<\/ul>\n<p>Dor\u00e9navant, les assujettis uniques doivent d\u00e9poser leurs d\u00e9clarations de TVA aupr\u00e8s de la DGE \u00e0 compter du 1er janvier de l\u2019ann\u00e9e suivant celle au cours de laquelle le repr\u00e9sentant du groupe a \u00e9t\u00e9 d\u00e9sign\u00e9 et jusqu\u2019au 31 janvier :<\/p>\n<ul>\n<li>de la quatri\u00e8me ann\u00e9e suivant la cl\u00f4ture de l\u2019exercice au cours duquel le repr\u00e9sentant a cess\u00e9 de remplir les conditions n\u00e9cessaires pour d\u00e9pendre de la DGE ;<\/li>\n<li>de la quatri\u00e8me ann\u00e9e suivant la fin du protocole de partenariat fiscal conclu avec la DGE ;<\/li>\n<li>de la premi\u00e8re ann\u00e9e suivant celle au cours de laquelle un nouveau repr\u00e9sentant ne remplissant plus les conditions n\u00e9cessaires pour d\u00e9pendre de la DGE, a \u00e9t\u00e9 d\u00e9sign\u00e9 par le groupe TVA pour accomplir les obligations d\u00e9claratives et toutes les formalit\u00e9s en mati\u00e8re de TVA, etc.<\/li>\n<\/ul>\n<p>Source : D\u00e9cret n\u00b0 2022-1437 du 16 novembre 2022 modifiant les articles 344-0 A, 344-0 B et 344-0 C de l&#8217;annexe III au Code g\u00e9n\u00e9ral des imp\u00f4ts relatifs aux d\u00e9clarations souscrites aupr\u00e8s de la Direction des grandes entreprises de la Direction g\u00e9n\u00e9rale des Finances publiques<\/p>\n<p><a title=\"WebLex - Direction des grandes entreprises (DGE) : son champ de comp\u00e9tence est \u00e9tendu\" href=\"https:\/\/www.weblex.fr\/weblex-actualite\/direction-des-grandes-entreprises-dge-son-champ-de-competence-est-etendu\" rel=\"nofollow noopener\" target=\"_blank\">Direction des grandes entreprises (DGE) : son champ de comp\u00e9tence est \u00e9tendu<\/a> \u00a9 Copyright WebLex &#8211; 2022<\/p>\n<\/div>\n<p><img src='https:\/\/www.weblex.fr\/images\/flux_actus\/dgegroupetva.jpg'><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le service charg\u00e9 des grandes entreprises (DGE) de la Direction g\u00e9n\u00e9rale des Finances publiques (DGFIP) se voit encore confier une nouvelle comp\u00e9tence. Laquelle ?<\/p>\n","protected":false},"author":0,"featured_media":7060,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[11,7],"tags":[],"class_list":["post-7059","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-actu-fiscale","category-actualites"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.2 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Direction des grandes entreprises (DGE) : son champ de comp\u00e9tence est \u00e9tendu - Cabinet Magar<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.cabinet-magar.fr\/actualites\/direction-des-grandes-entreprises-dge-son-champ-de-competence-est-etendu\/\" \/>\n<meta property=\"og:locale\" content=\"de_DE\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Direction des grandes entreprises (DGE) : son champ de comp\u00e9tence est \u00e9tendu - Cabinet Magar\" \/>\n<meta property=\"og:description\" content=\"Le service charg\u00e9 des grandes entreprises (DGE) de la Direction g\u00e9n\u00e9rale des Finances publiques (DGFIP) se voit encore confier une nouvelle comp\u00e9tence. 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