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Le receveur des services fiscaux peut, sans ordonnancement préalable de l'ordonnateur compétent, procéder au paiement du remboursement des crédits de taxe générale à la consommation.

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A créé les dispositions suivantes :

- Code des juridictions financières
\n Art. R264-1, Art. R264-2\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des juridictions financières
\n Art. R264-3, Art. R264-4\n
\n

\n
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Article R264-4 AUTONOME VIGUEUR, en vigueur depuis le 05/12/2021 (Code des juridictions financières)