3 avril 2008
France. Ministère de l’Économie et des Finances. Direction générale des finances publiques (2008-....)
L’administration centrale est structurée, sous l’autorité du directeur général, en neuf services reprenant les missions principales de la DGFIP en matière de fiscalité, de gestion publique et de pilotage du réseau et des moyens. Par ailleurs, la direction de la législation fiscale (DLF), chargée de l’élaboration des textes fiscaux, et la direction de l'immobilier de l’État (DIE), chargée de la politique immobilière et de la gestion domaniale, sont directement placés auprès du directeur général.
À la DGI créée en 1948 existait un bureau du cadastre qui perdure jusqu’à nos jours. Il s’agit aujourd’hui du bureau GF3A (Cadastre), qui est rattaché à la sous-direction GF3 (Missions foncières et fiscalité du patrimoine).
Il existait également une École nationale du cadastre (ENC) établie à Toulouse. Créée en 1944, elle est devenue en 2010 un des établissements de l’École nationale des Finances publiques (ENFIP) par arrêté du 4 août 2010. Service à compétence nationale, l'ENFIP est directement rattachée au Directeur général. Elle conduit tout à la fois des actions de recrutement, de formation professionnelle initiale et de formation continue.
En 2008, deux directions générales du ministère des Finances fusionnent pour former la Direction générale des finances publiques : la Direction générale de la comptabilité publique (DGCP), créée au XIXe siècle (avec la division de la comptabilité générale des finances en 1814, transformée en direction générale en 1863), et la Direction générale des impôts (DGI), créée en 1948 à partir de trois services qui existaient précédemment (les régies des contributions directes, des contributions indirectes et de l'enregistrement).
Cette fusion, qui avait échoué par deux fois en 1989 et 2000, a constitué une « révolution » qui a permis d'offrir un interlocuteur fiscal unique pour les particuliers, de l'assiette au recouvrement de l'impôt, à l'image de la réforme déjà mise en œuvre pour les professionnels au sein des services des Impôts des entreprises.
En application du décret du 3 avril 2008, complété par celui du 15 avril 2021, la Direction générale des finances publiques exerce les missions suivantes : établir les impôts, contrôler les déclarations fiscales, recenser le patrimoine foncier et conserver les actes relatifs aux immeubles, recouvrer les recettes publiques, contrôler et exécuter les dépenses publiques, produire l’information budgétaire et comptable, offrir des prestations d’expertise et de conseil financier, gérer la clientèle des dépôts de fonds au Trésor et piloter la stratégie immobilière de l’État. Elle exerce également une mission d'animation et de coordination en matière de pensions de l'État.
La DGFIP comprend en son sein la direction de la législation fiscale qui conçoit et élabore les dispositions législatives et réglementaires à caractère fiscal ainsi que les instructions générales nécessaires à leur application. Elle a également pour mission d'assurer la conduite des relations fiscales internationales (négociation et interprétation des conventions fiscales, procédures amiables, fiscalité des prix de transfert, négociations fiscales européennes, travaux des organisations internationales).
Missions concernant le cadastre :
Les Contributions directes, issues de l'administration du vingtième, reconstruite dans chaque département à partir d'une agence (loi du 12 novembre 1797), puis d'une direction de recouvrement (loi du 24 novembre 1799), deviennent une direction générale (ordonnance des 8-20 janvier 1841) ; le service du cadastre fait partie de leurs attributions dès 1821. Dans le même temps, la nécessité d'accroître le rendement de la contribution foncière établie à compter du 1er janvier 1791 (décret des 23 novembre-1er décembre 1790) entraîne l'élaboration d'un système cadastral. Des projets de mise en place d'une « levée du plan du territoire » des communautés (décret des 4-21 août 1791, art. 21 et 30) ont abouti d'abord à la création d'un bureau du cadastre (décret du 21 mars 1793). En fait, le cadastre est créé par le Consulat dans un but essentiellement fiscal (arrêté du 30 juin 1802 instaurant le cadastre par masse de culture), généralisé à l'ensemble du territoire (loi du 15 septembre 1807 qui met en place le cadastre parcellaire, aussi appelé cadastre napoléonien), mais organisé seulement au début du XXe siècle (décret du 9 juin 1898). C’est la loi du 16 avril 1930 qui fonde le cadastre moderne, en décidant la révision des évaluations foncières et en posant le principe d’une rénovation de l’ancien cadastre.
La loi du 17 décembre 1941 a fusionné trois services dédiés au cadastre : le service du renouvellement ou de la révision et de la conservation du cadastre (créé par la loi du 17 mars 1898), le service temporaire de révision des évaluations foncières (créé par la loi du 16 avril 1930) et le service du cadastre d’Alsace et de Lorraine (créé par la loi du 31 mars 1884) en un service du cadastre unique.
Après la Seconde Guerre mondiale, les services centraux de la DGI sont réorganisés et un « Service du Cadastre » est créé en 1959. Entre 1949 et 1959, le nombre de bureaux du cadastre augmente en raison de leur spécialisation (développement des travaux techniques, extension du cadastre à l’outre-mer, réforme de la publicité foncière, nouvelle périodicité des évaluations cadastrales). En 1962, un « plan d’austérité » impacte l’organisation des services centraux.
Après la rénovation du cadastre dans les années 1930-1960, puis son remaniement à partir de 1974, il faut attendre les années 1980 pour qu'une mise à jour en continu des données cadastrales soit techniquement réalisable, via des fichiers informatisés.
Dans les années 1990, le service du cadastre s’engage dans la numérisation des plans cadastraux, puis progressivement dans la dématérialisation, avec le Plan cadastral informatisé (PCI) à compter de 2002, aussi appelé matrice cadastrale numérique. La matrice cadastrale est, depuis 2004, produite exclusivement sous format numérique.
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