Date: Thu, 15 Jun 2023 08:53:35 +0200 (CEST)
From: =?UTF-8?Q?Direction_g=C3=A9n=C3=A9rale_des_Finances_publiques?=
 <ne-pas-repondre@dgfip.finances.gouv.fr>
To: marc.malroux@orange.fr
Message-ID: <1529824333.27507194.1686812015907@pnmpgsa001.pnma>
Subject: =?UTF-8?Q?Rappel_:_obligation_de_d=C3=A9claration_d'occupation_des?=
 =?UTF-8?Q?_locaux_par_les_propri=C3=A9taires_avant_le_30_juin_2023?=
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Propri=C3=A9taires : obligation de d=C3=A9claration d'occupation de vos loc=
aux avant le 30 juin 2023

Bonjour Karine  LACAZE,

La taxe d=E2=80=99habitation sur les r=C3=A9sidences principales est int=C3=
=A9gralement supprim=C3=A9e pour l=E2=80=99ensemble des m=C3=A9nages =C3=A0=
 compter de cette ann=C3=A9e.
N=C3=A9anmoins, les taxes d=E2=80=99habitation sur les r=C3=A9sidences seco=
ndaires et sur les locaux vacants sont maintenues. Afin d=E2=80=99identifie=
r les locaux qui doivent =C3=AAtre impos=C3=A9s =C3=A0 ce titre, une nouvel=
le obligation d=C3=A9clarative a =C3=A9t=C3=A9 mise en place =C3=A0 destina=
tion des propri=C3=A9taires de biens immobiliers b=C3=A2tis, codifi=C3=A9e =
=C3=A0 l=E2=80=99article 1418 du code g=C3=A9n=C3=A9ral des imp=C3=B4ts, de=
puis le 1er=C2=A0janvier=C2=A02023.
En tant que propri=C3=A9taire, vous devez nous indiquer pour chacun de vos =
locaux, =C3=A0 quel titre vous les occupez (r=C3=A9sidence principale, seco=
ndaire, locaux lou=C3=A9s ou vacants) et, quand vous ne les occupez pas vou=
s-m=C3=AAmes, l=E2=80=99identit=C3=A9 des occupants ainsi que la p=C3=A9rio=
de de leur occupation (situation au 1er=C2=A0janvier 2023). Les locaux anne=
xes  (parking, cave ...) doivent =C3=AAtre d=C3=A9clar=C3=A9s avec le logem=
ent dont ils d=C3=A9pendent.
=C3=80 notre connaissance, vous n=E2=80=99avez pas encore effectu=C3=A9 la =
d=C3=A9claration d=E2=80=99occupation de votre / vos bien(s). Si vous avez =
d=C3=A9j=C3=A0 r=C3=A9alis=C3=A9 votre d=C3=A9claration d=E2=80=99occupatio=
n, veuillez ne pas tenir compte de ce message.=20
Nous vous rappelons que vous avez jusqu=E2=80=99au 30 juin 2023 pour la r=
=C3=A9aliser via le service en ligne =C2=AB G=C3=A9rer mes biens immobilier=
s =C2=BB qui est mis =C3=A0 votre disposition depuis le 18=C2=A0janvier. Il=
 est accessible =C3=A0 partir de votre espace particulier du site impots.go=
uv.fr dans l=E2=80=99onglet =C2=AB=C2=A0Biens immobiliers=C2=A0=C2=BB.
Afin de faciliter votre d=C3=A9claration, les donn=C3=A9es d=E2=80=99occupa=
tion connues de l=E2=80=99administration fiscale sont pr=C3=A9-remplies. Si=
 cette situation n=E2=80=99a pas chang=C3=A9, vous devez simplement valider=
 la d=C3=A9claration. Dans le cas contraire, il convient de la corriger pou=
r la mettre =C3=A0 jour. Une fois cette d=C3=A9claration r=C3=A9alis=C3=A9e=
, vous n=E2=80=99aurez pas =C3=A0 intervenir chaque ann=C3=A9e, seul un cha=
ngement de situation d=E2=80=99occupation n=C3=A9cessitera une nouvelle int=
ervention de votre part.
Il est possible que vous constatiez que le descriptif de vos biens immobili=
ers affich=C3=A9s dans votre espace particulier est inexact. Cette situatio=
n ne doit pas vous emp=C3=AAcher d=E2=80=99effectuer votre d=C3=A9claration=
 d=E2=80=99occupation, qui est totalement ind=C3=A9pendante.
Si c'est votre cas, vous pouvez effectuer une demande de mise =C3=A0 jour, =
sans limite de d=C3=A9lai, aupr=C3=A8s de nos agents via la messagerie s=C3=
=A9curis=C3=A9e de votre espace particulier sur impots.gouv.fr. Choisissez =
le th=C3=A8me =C2=AB J=E2=80=99ai une question sur le descriptif de mon bie=
n immobilier =C2=BB et votre demande sera ensuite trait=C3=A9e par nos serv=
ices.
Pour plus d=E2=80=99informations, nous vous invitons =C3=A0 consulter l=E2=
=80=99espace =C2=AB=C2=A0G=C3=A9rer mes biens immobiliers=C2=A0=C2=BB du si=
te impots.gouv.fr. Vous avez besoin d=E2=80=99assistance pour effectuer vot=
re d=C3=A9claration ou vous avez des difficult=C3=A9s pour acc=C3=A9der =C3=
=A0 nos services en ligne ? Nos agents sont =C3=A0 votre =C3=A9coute au 0=
=C2=A0809=C2=A0401=C2=A0401 (service gratuit + prix d'un appel), du lundi a=
u vendredi de 8h30 =C3=A0 19h. Vous pouvez acc=C3=A9der =C3=A0 un ordinateu=
r en libre service et b=C3=A9n=C3=A9ficier d=E2=80=99un accompagnement pers=
onnalis=C3=A9 dans votre service des imp=C3=B4ts des particuliers ou dans l=
'espace France services le plus proche de chez vous.
Nous vous remercions de votre attention.

La Direction g=C3=A9n=C3=A9rale des Finances publiques
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size: 2em; padding: 1em 25px 0 25px;line-height:1;">

Propri=C3=A9taires : obligation de d&eacute;claration d&rsquo;occupation de=
 vos locaux avant le 30 juin 2023

</p>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td style=3D"font-size:0px;padding:10px 25px;word-break:b=
reak-word;" align=3D"left">
=09=09=09=09=09=09=09<div style=3D"font-family:Marianne;font-size:14px;line=
-height:20px;text-align:left;color:#525252;">

<p>Bonjour Karine  LACAZE,<p>
<p>La taxe d&rsquo;habitation sur les r&eacute;sidences principales est int=
&eacute;gralement supprim&eacute;e pour l&rsquo;ensemble des m&eacute;nages=
 &agrave; compter de cette ann&eacute;e.</p>
<p>N&eacute;anmoins, les taxes d&rsquo;habitation sur les r&eacute;sidences=
 secondaires et sur les locaux vacants sont maintenues. Afin d&rsquo;identi=
fier les locaux qui doivent &ecirc;tre impos&eacute;s &agrave; ce titre, un=
e nouvelle obligation d&eacute;clarative a &eacute;t&eacute; mise en place =
&agrave; destination des propri&eacute;taires de biens immobiliers b&acirc;=
tis, codifi&eacute;e &agrave; l&rsquo;article 1418 du code g&eacute;n&eacut=
e;ral des imp&ocirc;ts, depuis le 1er&nbsp;janvier&nbsp;2023.</p>
<p>En tant que propri&eacute;taire, vous devez nous indiquer pour chacun de=
 vos locaux, &agrave; quel titre vous les occupez (r&eacute;sidence princip=
ale, secondaire, locaux lou&eacute;s ou vacants) et, quand vous ne les occu=
pez pas vous-m&ecirc;mes, l&rsquo;identit&eacute; des occupants ainsi que l=
a p&eacute;riode de leur occupation (situation au 1er&nbsp;janvier 2023). L=
es locaux annexes  (parking, cave ...) doivent &ecirc;tre d&eacute;clar&eac=
ute;s avec le logement dont ils d&eacute;pendent.</p>
<p><b>&Agrave; notre connaissance, vous n&rsquo;avez pas encore effectu&eac=
ute; la d&eacute;claration d&rsquo;occupation de votre / vos bien(s). <u>Si=
 vous avez d&eacute;j&agrave; r&eacute;alis&eacute; votre d&eacute;claratio=
n d&rsquo;occupation, veuillez ne pas tenir compte de ce message.</b></u> <=
/p>
<p><b>Nous vous rappelons que vous avez jusqu&rsquo;au 30 juin 2023 pour la=
 r&eacute;aliser via le service en ligne &laquo; G&eacute;rer mes biens imm=
obiliers &raquo; </b> qui est mis &agrave; votre disposition depuis le 18&n=
bsp;janvier. Il est accessible &agrave; partir de votre espace particulier =
du site impots.gouv.fr dans l&rsquo;onglet &laquo;&nbsp;Biens immobiliers&n=
bsp;&raquo;.</p>
<p>Afin de faciliter votre d&eacute;claration, les <b>donn&eacute;es d&rsqu=
o;occupation connues de l&rsquo;administration fiscale sont pr&eacute;-remp=
lies. </b> Si cette situation n&rsquo;a pas chang&eacute;, vous devez simpl=
ement valider la d&eacute;claration. Dans le cas contraire, il convient de =
la corriger pour la mettre &agrave; jour. Une fois cette d&eacute;claration=
 r&eacute;alis&eacute;e, vous n&rsquo;aurez pas &agrave; intervenir chaque =
ann&eacute;e, seul un changement de situation d&rsquo;occupation n&eacute;c=
essitera une nouvelle intervention de votre part.</p>
<p><b>Il est possible que vous constatiez que le descriptif de vos biens im=
mobiliers affich&eacute;s dans votre espace particulier est inexact. Cette =
situation ne doit pas vous emp&ecirc;cher d&rsquo;effectuer votre d&eacute;=
claration d&rsquo;occupation, qui est totalement ind&eacute;pendante.</b></=
p>
<p>Si c&rsquo;est votre cas, vous pouvez effectuer une demande de mise &agr=
ave; jour, <b>sans limite de d&eacute;lai</b>, aupr&egrave;s de nos agents =
via la messagerie s&eacute;curis&eacute;e de votre espace particulier sur i=
mpots.gouv.fr. Choisissez le th&egrave;me &laquo; J&rsquo;ai une question s=
ur le descriptif de mon bien immobilier &raquo; et votre demande sera ensui=
te trait&eacute;e par nos services.</p>
<p>Pour plus d&rsquo;informations, nous vous invitons &agrave; consulter l&=
rsquo;espace &laquo;&nbsp;<a href=3D"https://www.impots.gouv.fr/actualite/g=
erer-mes-biens-immobiliers-un-nouveau-service-en-ligne-pour-les-usagers-pro=
prietaires">G&eacute;rer mes biens immobiliers&nbsp;&raquo; </a> du site <a=
 href=3D"https://www.impots.gouv.fr/accueil">impots.gouv.fr</a>. Vous avez =
besoin d&rsquo;assistance pour effectuer votre d&eacute;claration ou vous a=
vez des difficult&eacute;s pour acc&eacute;der &agrave; nos services en lig=
ne ? Nos agents sont &agrave; votre &eacute;coute au <b>0&nbsp;809&nbsp;401=
&nbsp;401</b> (service gratuit + prix d'un appel), du lundi au vendredi de =
8h30 &agrave; 19h. Vous pouvez &eacute;galement acc&eacute;der &agrave; un =
ordinateur en libre service et b&eacute;n&eacute;ficier d&rsquo;un accompag=
nement personnalis&eacute; dans votre service des imp&ocirc;ts des particul=
iers ou dans l'espace France services le plus proche de chez vous.</p>
<p>Nous vous remercions de votre attention.</p>
<p>La Direction g&eacute;n&eacute;rale des Finances publiques</p>

=09=09=09=09=09=09  <table role=3D"presentation" style=3D"border-collapse:s=
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uv.fr">
=09=09=09=09=09=09=09=09=09=09Acc&eacute;der &agrave; mon espace
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s-serif;font-size:13px;line-height:1;text-align:left;">Pour plus d&#039;inf=
ormation, rendez-vous sur &quot;&nbsp;<a href=3D"https://www.plus.transform=
ation.gouv.fr/j-ai-droit-a-l-erreur/particulier" target=3D"_blank" style=3D=
"color:#000;text-decoration:underline;font-size:16px;font-weight: bold;">Se=
rvices&nbsp;Publics&nbsp;+</span></a>&nbsp;&quot;
=09=09=09=09=09=09=09=09=09=09=09=09=09<p style=3D"margin:0;text-align:cent=
er;"></p>
=09=09=09=09=09=09=09=09=09=09=09=09</div>
=09=09=09=09=09=09=09=09=09=09=09</td>
=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09</tbody>
=09=09=09=09=09=09=09=09</table>
=09=09=09=09=09=09=09</div>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=09=09</div>
=09=09<div style=3D"background:#E5E5E5;background-color:#E5E5E5;Margin:0px =
auto;max-width:800px;">
=09=09=09<table role=3D"presentation" style=3D"background:#E5E5E5;backgroun=
d-color:#E5E5E5;width:100%;" cellspacing=3D"0" cellpadding=3D"0" border=3D"=
0" align=3D"center">
=09=09=09=09<tbody>
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td style=3D"direction:ltr;font-size:0px;padding:2px;text=
-align:center;vertical-align:top;"></td>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=09=09</div>
=09=09
=09=09<div style=3D"background:#f6f4f4;background-color:#f6f4f4;Margin:0px =
auto;max-width:800px;">
=09=09=09<table role=3D"presentation" style=3D"background:#f6f4f4;backgroun=
d-color:#f6f4f4;width:100%;" cellspacing=3D"0" cellpadding=3D"0" border=3D"=
0" align=3D"center">
=09=09=09=09<tbody>
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td style=3D"direction:ltr;font-size:0px;padding:20px 0px=
 0px 0px;text-align:center;vertical-align:top;">
=09=09=09=09=09=09=09<div class=3D"mj-column-per-100 outlook-group-fix" sty=
le=3D"font-size:13px;text-align:left;direction:ltr;display:inline-block;ver=
tical-align:top;width:100%;">
=09=09=09=09=09=09=09=09<table role=3D"presentation" style=3D"vertical-alig=
n:top;" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" border=3D"0">
=09=09=09=09=09=09=09=09=09<tbody>
=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09<td style=3D"font-size:0px;padding:10px 25=
px;padding-bottom:0;word-break:break-word;" align=3D"left">
=09=09=09=09=09=09=09=09=09=09=09=09<div style=3D"font-family:Marianne;font=
-size:18px;line-height:1;text-align:left;color:#0B6BA8;">Savez-vous &agrave=
; quoi servent vos imp&ocirc;ts&nbsp;?</div>
=09=09=09=09=09=09=09=09=09=09=09</td>
=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09<td style=3D"font-size:0px;padding:10px 25=
px;word-break:break-word;" align=3D"left">
=09=09=09=09=09=09=09=09=09=09=09=09<div style=3D"font-family:Marianne, san=
s-serif;font-size:13px;line-height:1;text-align:left;">D&eacute;couvrez-le =
sur le site <a href=3D"https://www.economie.gouv.fr/aqsmi/" target=3D"_blan=
k" style=3D"color:#0B6BA8;font-weight:bold;text-decoration:none;">aquoiserv=
entmesimpots.gouv.fr</a>.</div>
=09=09=09=09=09=09=09=09=09=09=09</td>
=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09</tbody>
=09=09=09=09=09=09=09=09</table>
=09=09=09=09=09=09=09</div>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=09=09</div>
=09=09<div style=3D"background:#E5E5E5;background-color:#E5E5E5;Margin:0px =
auto;max-width:800px;">
=09=09=09<table role=3D"presentation" style=3D"background:#E5E5E5;backgroun=
d-color:#E5E5E5;width:100%;" cellspacing=3D"0" cellpadding=3D"0" border=3D"=
0" align=3D"center">
=09=09=09=09<tbody>
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td style=3D"direction:ltr;font-size:0px;padding:2px;text=
-align:center;vertical-align:top;"></td>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=09=09</div>
=09=09<div style=3D"background:#FFFFFF;background-color:#FFFFFF;Margin:0px =
auto;max-width:800px;">
=09=09=09<table role=3D"presentation" style=3D"background:#FFFFFF;backgroun=
d-color:#FFFFFF;width:100%;" cellspacing=3D"0" cellpadding=3D"0" border=3D"=
0" align=3D"center">
=09=09=09=09<tbody>
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td style=3D"direction:ltr;font-size:0px;padding:20px 0;t=
ext-align:center;vertical-align:top;">
=09=09=09=09=09=09=09<div class=3D"mj-column-per-100 outlook-group-fix" sty=
le=3D"font-size:13px;text-align:left;direction:ltr;display:inline-block;ver=
tical-align:top;width:100%;">
=09=09=09=09=09=09=09=09<table role=3D"presentation" style=3D"vertical-alig=
n:top;" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" border=3D"0">
=09=09=09=09=09=09=09=09=09<tbody>
=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09<td style=3D"font-size:0px;padding:10px 25=
px;padding-bottom:0;word-break:break-word;" align=3D"left">
=09=09=09=09=09=09=09=09=09=09=09=09<div style=3D"font-family:marianne;font=
-size:18px;text-align:left;color:#BE2500;">Pour votre s&eacute;curit&eacute=
; :</div>
=09=09=09=09=09=09=09=09=09=09=09</td>
=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09
=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09<td style=3D"font-size:0px;padding:10px 25=
px;word-break:break-word;" align=3D"left">
=09=09=09=09=09=09=09=09=09=09=09=09<div style=3D"font-family:marianne;font=
-size:14px;line-height:20px;text-align:left;color:#525252;">
=09=09=09=09=09=09=09=09=09=09=09=09<ul>
=09=09=09=09=09=09=09=09=09=09=09=09=09<li><b>ne r&eacute;pondez jamais</b>=
 &agrave; un courriel vous demandant votre <b>num&eacute;ro de carte bancai=
re</b> ou une <b>copie de vos pi&egrave;ces d&#039;identit&eacute;</b>. </l=
i>
=09=09=09=09=09=09=09=09=09=09=09=09=09<br>=09=09=09=09=09=09=09=09=09=09=
=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09
=09=09=09=09=09=09=09=09=09=09=09=09=09<li><b>v&eacute;rifiez toujours l&#0=
39;adresse de l&#039;exp&eacute;diteur des messages avant de les ouvrir</b>=
. Pour la <abbr title=3D"Direction g=C3=A9n=C3=A9rale des Finances publique=
s">DGFiP</abbr>, la partie droite de l&#039;adresse doit &ecirc;tre &eacute=
;gale &agrave; <b>@dgfip.finances.gouv.fr</b>.  Sinon, il s&#039;agit d=
9;un message frauduleux.</li>=09=09=09=09=09=09=09=09
=09=09=09=09=09=09=09=09=09=09=09=09=09<br>=09=09=09=09=09=09=09=09=09=09=
=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09
=09=09=09=09=09=09=09=09=09=09=09=09=09<li><b>renseignez et validez votre n=
um&eacute;ro de t&eacute;l&eacute;phone portable</b> sur impots.gouv.fr pou=
r prot&eacute;ger l&rsquo;acc&egrave;s &agrave; votre espace particulier.</=
li>=09=09=09=09=09=09=09=09
=09=09=09=09=09=09=09=09=09=09=09=09</ul>
=09=09=09=09=09=09=09=09=09=09=09=09=09
=09=09=09=09=09=09=09=09=09=09=09=09</div>
=09=09=09=09=09=09=09=09=09=09=09</td>
=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09</tbody>
=09=09=09=09=09=09=09=09</table>
=09=09=09=09=09=09=09</div>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=09=09</div>

=09=09<div style=3D"background:#E5E5E5;background-color:#E5E5E5;Margin:0px =
auto;max-width:800px;">
=09=09=09<table role=3D"presentation" style=3D"background:#E5E5E5;backgroun=
d-color:#E5E5E5;width:100%;" cellspacing=3D"0" cellpadding=3D"0" border=3D"=
0" align=3D"center">
=09=09=09=09<tbody>
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td style=3D"direction:ltr;font-size:0px;padding:20px 0;t=
ext-align:center;vertical-align:top;">
=09=09=09=09=09=09=09<div style=3D"font-family:marianne, sans-serif;font-si=
ze:13px;line-height:1;text-align:center;color:#000000;">Retrouvez la <abbr =
title=3D"Direction g=C3=A9n=C3=A9rale des Finances publiques">DGFiP</abbr> =
sur&nbsp;:</div>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=09=09</div>
=09=09<div style=3D"background:#E5E5E5;background-color:#E5E5E5;Margin:0px =
auto;max-width:800px;">
=09=09=09<table role=3D"presentation" style=3D"background:#E5E5E5;backgroun=
d-color:#E5E5E5;width:100%;" cellspacing=3D"0" cellpadding=3D"0" border=3D"=
0" align=3D"center">
=09=09=09=09<tbody>
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td style=3D"direction:ltr;font-size:0px;padding:20px 0;p=
adding-bottom:5px;text-align:center;vertical-align:top;">
=09=09=09=09=09=09=09<div class=3D"mj-column-px-150 outlook-group-fix" styl=
e=3D"font-size:13px;text-align:left;direction:ltr;display:inline-block;vert=
ical-align:top;width:100%;">
=09=09=09=09=09=09=09=09<table role=3D"presentation" style=3D"vertical-alig=
n:top;" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" border=3D"0">
=09=09=09=09=09=09=09=09=09<tbody>
=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09<td style=3D"font-size:0px;padding:0;word-=
break:break-word;" align=3D"center">
=09=09=09=09=09=09=09=09=09=09=09=09<table role=3D"presentation" style=3D"b=
order-collapse:collapse;border-spacing:0px;" cellspacing=3D"0" cellpadding=
=3D"0" border=3D"0" align=3D"center">
=09=09=09=09=09=09=09=09=09=09=09=09=09<tbody>
=09=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"width:45px;">
=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<a href=3D"https://twitter.=
com/dgfip_officiel" target=3D"_blank" title=3D"Visiter la page Twitter de l=
a DGFiP" class=3D"reseaux" style=3D"text-decoration: none; color: #000000;"=
>
=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<img alt=3D"" src=3D"cid=
:twitter.png" style=3D"border:0;display:block;outline:none;text-decoration:=
none;width:100%;" width=3D"45" height=3D"auto">
=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</a>
=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</td>
=09=09=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09=09</tbody>
=09=09=09=09=09=09=09=09=09=09=09=09</table>
=09=09=09=09=09=09=09=09=09=09=09</td>
=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09<td style=3D"font-size:0px;padding:10px 25=
px;word-break:break-word;" align=3D"center">
=09=09=09=09=09=09=09=09=09=09=09=09<div style=3D"font-family:marianne, san=
s-serif;font-size:13px;line-height:1;text-align:center;color:#000000;"> <a =
href=3D"https://twitter.com/dgfip_officiel" target=3D"_blank" title=3D"Visi=
ter la page Twitter de la DGFiP" class=3D"reseaux" style=3D"text-decoration=
: none; color: #000000;">Twitter</a>
=09=09=09=09=09=09=09=09=09=09=09=09</div>
=09=09=09=09=09=09=09=09=09=09=09</td>
=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09</tbody>
=09=09=09=09=09=09=09=09</table>
=09=09=09=09=09=09=09</div>
=09=09=09=09=09=09=09<div class=3D"mj-column-px-150 outlook-group-fix" styl=
e=3D"font-size:13px;text-align:left;direction:ltr;display:inline-block;vert=
ical-align:top;width:100%;">
=09=09=09=09=09=09=09=09<table role=3D"presentation" style=3D"vertical-alig=
n:top;" width=3D"100%" cellspacing=3D"0" cellpadding=3D"0" border=3D"0">
=09=09=09=09=09=09=09=09=09<tbody>
=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09<td style=3D"font-size:0px;padding:0;word-=
break:break-word;" align=3D"center">
=09=09=09=09=09=09=09=09=09=09=09=09<table role=3D"presentation" style=3D"b=
order-collapse:collapse;border-spacing:0px;" cellspacing=3D"0" cellpadding=
=3D"0" border=3D"0" align=3D"center">
=09=09=09=09=09=09=09=09=09=09=09=09=09<tbody>
=09=09=09=09=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<td style=3D"width:45px;">
=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<a href=3D"http://www.faceb=
ook.com/pages/Direction-g=C3=A9n=C3=A9rale-des-Finances-publiques/250996308=
359760" target=3D"_blank" title=3D"Visiter la page Facebook de la DGFiP" cl=
ass=3D"reseaux" style=3D"text-decoration: none;">
=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09<img alt=3D"" src=3D"cid=
:facebook.png" style=3D"border:0;display:block;outline:none;text-decoration=
:none;width:100%;" width=3D"45" height=3D"auto">
=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</a>
=09=09=09=09=09=09=09=09=09=09=09=09=09=09=09</td>
=09=09=09=09=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09=09=09=09</tbody>
=09=09=09=09=09=09=09=09=09=09=09=09</table>
=09=09=09=09=09=09=09=09=09=09=09</td>
=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09=09<tr>
=09=09=09=09=09=09=09=09=09=09=09<td style=3D"font-size:0px;padding:10px 25=
px;word-break:break-word;" align=3D"center">
=09=09=09=09=09=09=09=09=09=09=09=09<div style=3D"font-family:marianne, san=
s-serif;font-size:13px;line-height:1;text-align:center;color:#000000;"> <a =
href=3D"http://www.facebook.com/pages/Direction-g=C3=A9n=C3=A9rale-des-Fina=
nces-publiques/250996308359760" target=3D"_blank" title=3D"Visiter la page =
Facebook de la DGFiP" class=3D"reseaux" style=3D"text-decoration: none; col=
or: #000000;">Facebook</a>
=09=09=09=09=09=09=09=09=09=09=09=09</div>
=09=09=09=09=09=09=09=09=09=09=09</td>
=09=09=09=09=09=09=09=09=09=09</tr>
=09=09=09=09=09=09=09=09=09</tbody>
=09=09=09=09=09=09=09=09</table>
=09=09=09=09=09=09=09</div>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09=09<tr>
=09=09=09=09=09=09<td style=3D"font-size:0px;padding:10px 25px;word-break:b=
reak-word;" align=3D"center">
=09=09=09=09=09=09=09<p style=3D"font-family:Marianne;font-size:12px;margin=
-top:1em;color:#525252;"><i>Afin d&rsquo;am&eacute;liorer la qualit&eacute;=
 du service, l&rsquo;ouverture de ce mail fait l&rsquo;objet d&rsquo;un sui=
vi statistique anonyme.</i></p>
=09=09=09=09=09=09</td>
=09=09=09=09=09</tr>
=09=09=09=09</tbody>
=09=09=09</table>
=09=09</div>
=09</div>
</body>

</html>

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