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Mme\u160\'3fArrighi, M.\u160\'3fAmirshahi, Mme\u160\'3fAutain, Mme\u160\'3fBalage\u160\'3fEl\u160\'3fMariky, Mme\u160\'3fVoynet, Mme\u160\'3fBelluco, M.\u160\'3fBen\u160\'3fCheikh, M.\u160\'3fBiteau, M.\u160\'3fArnaud\u160\'3fBonnet, M.\u160\'3fNicolas\u160\'3fBonnet, Mme\u160\'3fChatelain, M.\u160\'3fCorbi\u232\'3fre, M.\u160\'3fDavi, M.\u160\'3fDuplessy, M.\u160\'3fFournier, Mme\u160\'3fGarin, M.\u160\'3fDamien\u160\'3fGirard, M.\u160\'3fGustave, Mme\u160\'3fCatherine\u160\'3fHervieu, M.\u160\'3fIordanoff, Mme\u160\'3fLaernoes, M.\u160\'3fLahais, M.\u160\'3fLucas-Lundy, Mme\u160\'3fOzenne, M.\u160\'3fPeytavie, Mme\u160\'3fPochon, M.\u160\'3fRaux, Mme\u160\'3fRegol, M.\u160\'3fThierry, Mme\u160\'3fSandrine\u160\'3fRousseau, M.\u160\'3fRuffin, Mme\u160\'3fSas, Mme\u160\'3fSebaihi, Mme\u160\'3fSimonnet, Mme\u160\'3fTaill\u233\'3f-Polian et M.\u160\'3fTavernier
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------------
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Supprimer cet article.
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Cet article\u160\'3finstitue, aub\u233\'3fn\u233\'3ffice des agents des services centraux du minist\u232\'3fre del\u8217\'3fint\u233\'3frieur charg\u233\'3fs du suivi des organismes sans but lucratif(OSBL), un acc\u232\'3fs direct \u224\'3f des bases de donn\u233\'3fes fiscalesparticuli\u232\'3frement sensibles.\u160\'3fOr, un tel acc\u232\'3fs d\u233\'3frogatoire remeten cause les garanties strictes entourant le secret fiscal, quiconstitue une exigence de valeur l\u233\'3fgislative prot\u233\'3fg\u233\'3fe par leConseil constitutionnel. Selon une jurisprudence constante, touted\u233\'3frogation au secret fiscal doit \u234\'3ftre strictement n\u233\'3fcessaire,proportionn\u233\'3fe et r\u233\'3fserv\u233\'3fe \u224\'3f des autorit\u233\'3fs disposant d\u8217\'3funecomp\u233\'3ftence propre en mati\u232\'3fre de contr\u244\'3fle fiscal ou de lutte contrela fraude.
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En l\u8217\'3fesp\u232\'3fce, les missions de suivides OSBL par le minist\u232\'3fre de l\u8217\'3fint\u233\'3frieur rel\u232\'3fvent de latransparence financi\u232\'3fre associative, non du contr\u244\'3fle fiscal.L\u8217\'3facc\u232\'3fs ouvert par cet article d\u233\'3fpasse manifestement cequi\u160\'3fest indispensable \u224\'3f l\u8217\'3fexercice de ces missions. Lesadministrations comp\u233\'3ftentes disposent d\u233\'3fj\u224\'3f de diff\u233\'3frentes voiesl\u233\'3fgales de communication d\u8217\'3finformations fiscales sur demandemotiv\u233\'3fe, permettant d\u8217\'3fassurer un \u233\'3fquilibre entre transparence etprotection des donn\u233\'3fes.
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Cet article\u160\'3fop\u232\'3fre donc uneextension disproportionn\u233\'3fe du droit d\u8217\'3facc\u232\'3fs \u224\'3f des informationsfiscales sensibles, sans garanties suffisantes et au b\u233\'3fn\u233\'3ffice d\u8217\'3funeadministration dont les missions ne justifient pas une telled\u233\'3frogation. Sa suppression vise \u224\'3f pr\u233\'3fserver l\u8217\'3f\u233\'3fquilibre n\u233\'3fcessaireentre transparence financi\u232\'3fre, secret fiscal et protection desdonn\u233\'3fes personnelles.
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