{ "article": { "LEGIARTI000006212775": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006212775", "URL": "article/LEGI/ARTI/00/00/06/21/27/LEGIARTI000006212775.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHYSXXXXXX003AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006449345", "@num": "L552-2", "#text": "Code de justice administrative. - art. L552-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315361", "@num": "L152", "#text": "Livre des procédures fiscales - art. L152 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316045", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315937", "@num": "L48", "#text": "Livre des procédures fiscales - art. L48 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315958", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315765", "@num": "L81", "#text": "Livre des procédures fiscales - art. L81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000778887", "@nor": "BUDF0200011D", "@num": "2002-922", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2002-922 du 6 juin 2002 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre et procédant à un nouveau décompte des alinéas", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000778887", "@c_titre_court": "Décret n°2002-922 du 6 juin 2002" }, { "@fin": "2999-01-01", "#text": "Décret n°2002-922 du 6 juin 2002 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre et procédant à un nouveau décompte des alinéas", "@debut": "2002-06-08", "@id_txt": "LEGITEXT000005633112", "@c_titre_court": "Décret n°2002-922 du 6 juin 2002" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE BUDGET", "@date_publi": "2002-06-08", "@date_signature": "2002-06-06" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006212775", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002041685", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006315361": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L152", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-12-31", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315361", "URL": "article/LEGI/ARTI/00/00/06/31/53/LEGIARTI000006315361.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL152AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319212", "@num": "15", "#text": "Loi n°52-401 du 14 avril 1952 - art. 15 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000006768669", "@num": "18", "#text": "Décret n°77-429 du 22 avril 1977 - art. 18 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000883888", "@numtexte": "77-429", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-04-22" }, { "@id": "LEGIARTI000006768651", "@num": "2", "#text": "Décret n°77-429 du 22 avril 1977 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000883888", "@numtexte": "77-429", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-04-22" }, { "@id": "LEGIARTI000033337935", "@num": "4", "#text": "Arrêté du 14 juin 1982 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864438", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-06-14" }, { "@id": "LEGIARTI000021983453", "@num": "6", "#text": "Arrêté du 25 juillet 1988 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505655", "@nortexte": "BUDZ8800008A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-07-25" }, { "@id": "LEGIARTI000023007286", "@num": "6", "#text": "Arrêté du 5 janvier 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000707223", "@nortexte": "BUDL9000011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-05" }, { "@id": "LEGIARTI000029043034", "@num": "1", "#text": "Décret n°2002-771 du 3 mai 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000591873", "@nortexte": "ECOL0200067D", "@numtexte": "2002-771", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "JORFTEXT000000778887", "#text": "Décret 2002-922 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000778887", "@nortexte": "BUDF0200011D", "@numtexte": "2002-922", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006212775", "@num": "3", "#text": "Décret n°2002-922 du 6 juin 2002 - art. 3 () JORF 8 juin 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000778887", "@nortexte": "BUDF0200011D", "@numtexte": "2002-922", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006231702", "@num": "4", "#text": "Décret n°2004-581 du 21 juin 2004 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000250574", "@nortexte": "SANS0420260D", "@numtexte": "2004-581", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-21" }, { "@id": "LEGIARTI000048701167", "@num": "18", "#text": "Loi n° 2004-803 du 9 août 2004 - art. 18 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787077", "@nortexte": "ECOX0300221L", "@numtexte": "2004-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGIARTI000017730891", "@num": "106", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 106", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000019503127", "@num": "7", "#text": "Décret n°2008-983\n du 18 septembre 2008 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000019502590", "@nortexte": "AGRF0819481D", "@numtexte": "2008-983", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-09-18" }, { "@id": "LEGIARTI000029112122", "@num": "1", "#text": "Arrêté du 25 septembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "LEGIARTI000025893676", "@num": "1", "#text": "Arrêté du 28 septembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022965260", "@nortexte": "BCRE1024741A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-28" }, { "@id": "LEGIARTI000028051795", "@num": "2", "#text": "Arrêté du 5 juin 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028051341", "@nortexte": "BUDE1324541A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-06-05" }, { "#text": "CGI 2020 1 3°", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000031666206", "@num": "32", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000049820199", "@num": "2", "#text": "Décret n°2019-341 du 19 avril 2019 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038396526", "@nortexte": "JUSC1835107D", "@numtexte": "2019-341", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-19" }, { "@id": "LEGITEXT000049227771", "#text": "Arrêté du 30 janvier 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049225531", "@nortexte": "ECOE2403212A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-30" }, { "@id": "LEGIARTI000049227789", "@num": "2", "#text": "Arrêté du 30 janvier 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049225531", "@nortexte": "ECOE2403212A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-30" }, { "@id": "LEGIARTI000028807055", "@num": "L351-12", "#text": "Code de la construction et de l'habitation. - art. L351-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814767", "@num": "L861-9", "#text": "Code de la construction et de l'habitation. - art. L861-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814749", "@num": "L862-4", "#text": "Code de la construction et de l'habitation. - art. L862-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814729", "@num": "L863-5", "#text": "Code de la construction et de l'habitation. - art. L863-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043169616", "@num": "L114-14", "#text": "Code de la sécurité sociale. - art. L114-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037947779", "@num": "L380-2", "#text": "Code de la sécurité sociale. - art. L380-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006752525", "@num": "R742-4", "#text": "Code de la sécurité sociale. - art. R742-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981949", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914225", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019506778", "@num": "D731-15", "#text": "Code rural - art. D731-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904727", "@num": "D731-128", "#text": "Code rural et de la pêche maritime - art. D731-128 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315364", "@num": "L152 B", "#text": "Livre des procédures fiscales - art. L152 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039278611", "@num": "L288", "#text": "Livre des procédures fiscales - art. L288 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039405228", "@num": "R*152-1", "#text": "Livre des procédures fiscales - art. R*152-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622440", "@num": "R*288-1", "#text": "Livre des procédures fiscales - art. R*288-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180062", "@fin": "2999-01-01", "#text": "VI : Dérogations au profit des autorités et des organismes chargés de l'application de la législation sociale", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315357", "@fin": "1990-12-30", "@num": "L152", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315358", "@fin": "1997-04-11", "@num": "L152", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315359", "@fin": "1999-03-31", "@num": "L152", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315360", "@fin": "2002-03-31", "@num": "L152", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315361", "@fin": "2002-12-31", "@num": "L152", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315362", "@fin": "2005-12-20", "@num": "L152", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315363", "@fin": "2010-01-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645042", "@fin": "2010-05-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022175276", "@fin": "2012-03-16", "@num": "L152", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516177", "@fin": "2016-12-25", "@num": "L152", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033715739", "@fin": "2020-06-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2016-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041398681", "@fin": "2022-01-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2020-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914200", "@fin": "2022-12-25", "@num": "L152", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046811414", "@fin": "2999-01-01", "@num": "L152", "@etat": "VIGUEUR", "@debut": "2022-12-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les agents des administrations fiscales communiquent aux organismes et services chargés de la gestion d'un régime obligatoire de sécurité sociale et aux institutions mentionnées au chapitre Ier du titre II du livre IX du code de la sécurité sociale les informations nominatives nécessaires :
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1° à l'appréciation des conditions d'ouverture et de maintien des droits aux prestations ;
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2° au calcul des prestations ;
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3° à l'appréciation des conditions d'assujettissement aux cotisations et contributions ;
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4° à la détermination de l'assiette et du montant des cotisations et contributions ainsi qu'à leur recouvrement.
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Le numéro d'inscription au répertoire national d'identification des personnes physiques est utilisé pour les demandes, échanges et traitements nécessaires à la communication des informations mentionnées aux 1° à 4°, lorsqu'elles concernent des personnes physiques.
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Les agents des administrations fiscales peuvent également signaler aux directeurs régionaux de la sécurité sociale, aux directeurs régionaux des affaires sanitaires et sociales et aux directeurs régionaux et chefs des services départementaux du travail et de la protection sociale agricoles, les infractions qu'ils constatent en ce qui concerne l'application des lois et règlements relatifs au régime général ou au régime agricole de sécurité sociale.
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" } }, "LEGIARTI000006315765": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-07-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315765", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315765.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL081AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042513755", "@num": "4", "#text": "Arrêté du 14 juin 1982 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864438", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-06-14" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 1920-07-31 ART. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 45-195 1945-12-31 ART. 30", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006274875", "@num": "90", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006927868", "@num": "19", "#text": "Décret n°93-309 du 9 mars 1993 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006331115", "@num": "2", "#text": "Décret n°2000-8 du 4 janvier 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580436", "@nortexte": "ECOF9900032D", "@numtexte": "2000-8", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-04" }, { "@id": "LEGIARTI000022740051", "@num": "2-1", "#text": "Décret n°2000-738 du 1 août 2000 - art. 2-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000218155", "@nortexte": "ECOP0000190D", "@numtexte": "2000-738", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "JORFTEXT000000778887", "#text": "Décret 2002-922 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000778887", "@nortexte": "BUDF0200011D", "@numtexte": "2002-922", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006212775", "@num": "3", "#text": "Décret n°2002-922 du 6 juin 2002 - art. 3 () JORF 8 juin 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000778887", "@nortexte": "BUDF0200011D", "@numtexte": "2002-922", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000031774729", "@num": "24", "#text": "Décret n°2006-369 du 28 mars 2006 - art. 24 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000456113", "@nortexte": "EQUT0600796D", "@numtexte": "2006-369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-28" }, { "@id": "LEGIARTI000006258436", "@num": "2", "#text": "Décret n°2006-1723 du 23 décembre 2006 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000460486", "@nortexte": "ECOP0600792D", "@numtexte": "2006-1723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGIARTI000029969212", "@num": "4", "#text": "Décret n° 2009-707 du 16 juin 2009 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000030884536", "@num": "4", "#text": "Décret n°2010-1023 du 1 septembre 2010 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022765156", "@nortexte": "DEVT0928684D", "@numtexte": "2010-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-01" }, { "@id": "LEGIARTI000027994823", "@num": "4", "#text": "Arrêté du 13 septembre 2013 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027994134", "@nortexte": "BUDE1323409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-09-13" }, { "@id": "LEGITEXT000030592803", "#text": "DÉCRET n°2015-531 du 12 mai 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030591438", "@nortexte": "FCPE1416545D", "@numtexte": "2015-531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-12" }, { "@id": "LEGITEXT000031117353", "#text": "DÉCRET n°2015-1091 du 28 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031113463", "@nortexte": "FCPE1509130D", "@numtexte": "2015-1091", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-08-28" }, { "@id": "LEGIARTI000032227951", "@num": "6", "#text": "Arrêté du 29 février 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032209070", "@nortexte": "FCPE1606659A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-29" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@id": "LEGITEXT000050772929", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050771533", "@nortexte": "BCPE2430347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000033965043", "@num": "R1261-8", "#text": "Code des transports - art. R1261-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1941-01-03 ANNEXE I ART. 151", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000038595845", "@num": "L16-0 BA", "#text": "Livre des procédures fiscales - art. L16-0 BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022177925", "@num": "R*135 S-2", "#text": "Livre des procédures fiscales - art. R*135 S-2 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030593629", "@num": "R*81-1", "#text": "Livre des procédures fiscales - art. R*81-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316225", "@num": "R*81-2", "#text": "Livre des procédures fiscales - art. R*81-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316602", "@num": "R*81-4", "#text": "Livre des procédures fiscales - art. R*81-4 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623870", "@num": "R81-5", "#text": "Livre des procédures fiscales - art. R81-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales L83 à L95", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315759", "@fin": "1982-01-01", "@num": "L81", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315760", "@fin": "1983-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315761", "@fin": "1984-07-24", "@num": "L81", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315762", "@fin": "1990-06-15", "@num": "L81", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315763", "@fin": "1993-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315764", "@fin": "2002-03-31", "@num": "L81", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315765", "@fin": "2003-07-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315766", "@fin": "2012-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025068699", "@fin": "2015-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030059635", "@fin": "2023-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044981522", "@fin": "2999-01-01", "@num": "L81", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le droit de communication permet aux agents de l'administration, pour l'établissement de l'assiette et le contrôle des impôts, d'avoir connaissance des documents et des renseignements mentionnés aux articles du présent chapitre dans les conditions qui y sont précisées.
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Le droit prévu au premier alinéa s'exerce quel que soit le support utilisé pour la conservation des documents, y compris lorsqu'il est magnétique.
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Le droit de communication est étendu, en ce qui concerne les documents mentionnés aux articles L. 83 à L. 95, au profit des agents des administrations chargés du recouvrement des impôts, droits et taxes prévus par le code général des impôts.
" } }, "LEGIARTI000006315937": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L48", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-31", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315937", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315937.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL048AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies A", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 223 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000691697", "#text": "LOI 55-349 1955-04-02 ART. UNIQUE II 2°, IV", "@sens": "source", "@cidtexte": "JORFTEXT000000691697", "@numtexte": "55-349", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-02" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 24 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000778887", "#text": "Décret 2002-922 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000778887", "@nortexte": "BUDF0200011D", "@numtexte": "2002-922", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006212775", "@num": "3", "#text": "Décret n°2002-922 du 6 juin 2002 - art. 3 () JORF 8 juin 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000778887", "@nortexte": "BUDF0200011D", "@numtexte": "2002-922", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006315526", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315035", "@num": "L57", "#text": "Livre des procédures fiscales - art. L57 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316471", "@num": "R*256-1", "#text": "Livre des procédures fiscales - art. R*256-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180032", "@fin": "2999-01-01", "#text": "1° : Garanties accordées au contribuable en matière de vérification", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163090", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315932", "@fin": "1987-07-09", "@num": "L48", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315933", "@fin": "1989-12-30", "@num": "L48", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315934", "@fin": "1997-04-11", "@num": "L48", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315935", "@fin": "2000-03-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315936", "@fin": "2002-03-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315937", "@fin": "2003-12-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315938", "@fin": "2004-06-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315939", "@fin": "2004-12-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315940", "@fin": "2012-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409960", "@fin": "2014-05-30", "@num": "L48", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012320", "@fin": "2015-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355823", "@fin": "2017-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815164", "@fin": "2019-07-26", "@num": "L48", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038822957", "@fin": "2022-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2019-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914710", "@fin": "2023-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046873032", "@fin": "2024-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637394", "@fin": "2024-06-02", "@num": "L48", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049635601", "@fin": "2999-01-01", "@num": "L48", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A l'issue d'un examen contradictoire de la situation fiscale personnelle au regard de l'impôt sur le revenu ou d'une vérification de comptabilité, lorsque des redressements sont envisagés, l'administration doit indiquer, avant que le contribuable présente ses observations ou accepte les rehaussements proposés, dans la notification prévue à l'article L. 57, le montant des droits, taxes et pénalités résultant de ces redressements. Lorsqu'à un stade ultérieur de la procédure de redressement contradictoire l'administration modifie les rehaussements, pour tenir compte des observations et avis recueillis au cours de cette procédure, cette modification est portée par écrit à la connaissance du contribuable avant la mise en recouvrement, qui peut alors intervenir sans délai.
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Pour une société membre d'un groupe mentionné à l'article 223 A du code général des impôts, l'information prévue au premier alinéa porte, en ce qui concerne l'impôt sur les sociétés, l'imposition forfaitaire annuelle, le précompte et les pénalités correspondantes, sur les montants dont elle serait redevable en l'absence d'appartenance à un groupe.
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Lorsqu'elle envisage d'accorder un échelonnement des mises en recouvrement des rappels de droits et pénalités consécutifs aux redressements ou le bénéfice des dispositions visées au 3° de l'article L. 247, l'administration en informe les contribuables dans les mêmes conditions.
" } }, "LEGIARTI000006315958": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L52", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-29", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315958", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315958.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL052AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies F", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1649 septies F", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 302 septies A, 69", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000331022", "#text": "Décret 55-467 1955-04-30 ART. 21 (LOI 55-349 1955-04-02)", "@sens": "source", "@cidtexte": "JORFTEXT000000331022", "@numtexte": "55-467", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1955-04-30" }, { "@id": "JORFTEXT000000778887", "#text": "Décret 2002-922 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000778887", "@nortexte": "BUDF0200011D", "@numtexte": "2002-922", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006212775", "@num": "3", "#text": "Décret n°2002-922 du 6 juin 2002 - art. 3 () JORF 8 juin 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000778887", "@nortexte": "BUDF0200011D", "@numtexte": "2002-922", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 32", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000006319174", "@num": "15", "#text": "Loi n°94-1163 du 29 décembre 1994 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "LEGIARTI000006319485", "@num": "15", "#text": "Loi - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006315627", "@num": "L12", "#text": "Livre des procédures fiscales - art. L12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314943", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315029", "@num": "L52 A", "#text": "Livre des procédures fiscales - art. L52 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180032", "@fin": "2999-01-01", "#text": "1° : Garanties accordées au contribuable en matière de vérification", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163090", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315953", "@fin": "1983-12-30", "@num": "L52", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315954", "@fin": "1987-07-09", "@num": "L52", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315955", "@fin": "1993-01-05", "@num": "L52", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315956", "@fin": "1994-02-13", "@num": "L52", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315957", "@fin": "2002-03-31", "@num": "L52", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315958", "@fin": "2007-12-29", "@num": "L52", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014047", "@fin": "2010-01-01", "@num": "L52", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657996", "@fin": "2013-12-08", "@num": "L52", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312239", "@fin": "2014-01-01", "@num": "L52", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949122", "@fin": "2015-01-01", "@num": "L52", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023993", "@fin": "2017-01-01", "@num": "L52", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815108", "@fin": "2022-01-01", "@num": "L52", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044874362", "@fin": "2999-01-01", "@num": "L52", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous peine de nullité de l'imposition, la vérification sur place des livres ou documents comptables ne peut s'étendre sur une durée supérieure à trois mois en ce qui concerne :
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1° Les entreprises industrielles et commerciales ou les contribuables se livrant à une activité non commerciale dont le chiffre d'affaires ou le montant annuel des recettes brutes n'excède pas les limites prévues au I de l'article 302 septies A du code général des impôts (1) ;
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2° Les contribuables se livrant à une activité agricole, lorsque le montant annuel des recettes brutes n'excède pas la limite prévue au b du II de l'article 69 du code général des impôts (2).
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Toutefois, l'expiration du délai de trois mois n'est pas opposable à l'administration pour l'instruction des observations ou des requêtes présentées par le contribuable, après l'achèvement des opérations de vérification.
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Elle ne l'est pas non plus pour l'examen, en vertu de l'article L. 12, des comptes financiers utilisés à titre privé et professionnel, ni pour la vérification, en vertu de l'article L. 13, des comptes utilisés pour l'exercice d'activités distinctes (3).
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Les dispositions des trois premiers alinéas sont valables dans les cas où un même vérificateur contrôle à la fois l'assiette de plusieurs catégories différentes d'impôts ou de taxes.
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(1) Les limites prévues au I de l'article 302 septies A du CGI sont de 763 000 euros s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place ou de fournir le logement ou de 230 000 euros s'il s'agit d'autres entreprises.
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(2) Cette limite est de 274 400 euros.
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(3) Cette disposition s'applique pour le règlement des litiges nés à compter de la date d'entrée en vigueur de la loi 92-1476 du 31 décembre 1992 publiée au JO des 4 et 5 janvier 1993.
" } }, "LEGIARTI000006316045": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L277", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006316045", "URL": "article/LEGI/ARTI/00/00/06/31/60/LEGIARTI000006316045.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL277AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1729", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1952 1 (AL. 1, AL. 3)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1953 (AL. 1 2EME PHRASE, AL. 2 1ERE LIGNE, 6EME A 8EME LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1953 (AL. 1 2EME PHRASE, AL. 2 1RE LIGNE, 6EME A 8EME LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 97", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. I 2 (AL. 2, AL. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000039280560", "@num": "81", "#text": "Loi n° 86-1317 du 30 décembre 1986 - art. 81 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000592233", "#text": "Loi 2001-1275 2001-12-28 art. 1 II, art. 74 F I Finances pour 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000592233", "#text": "Loi 2001-1275 2001-12-28 art. 74 C II Finances pour 2002 JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000778887", "#text": "Décret 2002-922 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000778887", "@nortexte": "BUDF0200011D", "@numtexte": "2002-922", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006212775", "@num": "3", "#text": "Décret n°2002-922 du 6 juin 2002 - art. 3 () JORF 8 juin 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000778887", "@nortexte": "BUDF0200011D", "@numtexte": "2002-922", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000039280186", "@num": "L552-2", "#text": "Code de justice administrative - art. L552-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039280186", "@num": "L552-2", "#text": "Code de justice administrative - art. L552-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449342", "@num": "L552-1", "#text": "Code de justice administrative. - art. L552-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806379", "@num": "167 bis", "#text": "Code général des impôts, CGI. - art. 167 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044072896", "@num": "1929 quater", "#text": "Code général des impôts, CGI. - art. 1929 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039742902", "@num": "396 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314916", "@num": "A277-1", "#text": "Livre des procédures fiscales - art. A277-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315432", "@num": "L187", "#text": "Livre des procédures fiscales - art. L187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837021", "@num": "L208", "#text": "Livre des procédures fiscales - art. L208 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914502", "@num": "L257", "#text": "Livre des procédures fiscales - art. L257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914491", "@num": "L257-0 A", "#text": "Livre des procédures fiscales - art. L257-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914484", "@num": "L257-0 B", "#text": "Livre des procédures fiscales - art. L257-0 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018570174", "@num": "L258", "#text": "Livre des procédures fiscales - art. L258 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058949", "@num": "L278", "#text": "Livre des procédures fiscales - art. L278 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024967324", "@num": "L279", "#text": "Livre des procédures fiscales - art. L279 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315588", "@num": "L279 A", "#text": "Livre des procédures fiscales - art. L279 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020989227", "@num": "R*277-1", "#text": "Livre des procédures fiscales - art. R*277-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020989230", "@num": "R*277-2", "#text": "Livre des procédures fiscales - art. R*277-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020989956", "@num": "R277-3-1", "#text": "Livre des procédures fiscales - art. R277-3-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147340", "@fin": "2999-01-01", "#text": "Chapitre II : Le sursis de paiement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006316041", "@fin": "1982-01-01", "@num": "L277", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316042", "@fin": "1986-12-31", "@num": "L277", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006316043", "@fin": "1987-07-09", "@num": "L277", "@etat": "MODIFIE_MORT_NE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316044", "@fin": "2002-03-31", "@num": "L277", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316045", "@fin": "2009-01-01", "@num": "L277", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052352", "@fin": "2020-01-01", "@num": "L277", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039278590", "@fin": "2999-01-01", "@num": "L277", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le contribuable qui conteste le bien-fondé ou le montant des impositions mises à sa charge peut, s'il en a expressément formulé la demande dans sa réclamation et précisé le montant ou les bases du dégrèvement auquel il estime avoir droit, être autorisé à différer le paiement de la partie contestée de ces impositions et des pénalités y afférentes. Le sursis de paiement ne peut être refusé au contribuable que s'il n'a pas constitué auprès du comptable les garanties propres à assurer le recouvrement de la créance du Trésor.
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Lorsque l'administration a fait application des majorations prévues à l'article 1729 du code général des impôts, les garanties demandées ne peuvent excéder le montant des pénalités de retard qui seraient exigibles si la bonne foi n'avait pas été mise en cause.
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En cas de réclamation relative à l'assiette d'impositions et portant sur un montant de droits inférieur à celui fixé par décret, le débiteur est dispensé de constituer des garanties.
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A défaut de constitution de garanties ou si les garanties offertes sont estimées insuffisantes, le comptable peut prendre des mesures conservatoires pour les impôts contestés. L'exigibilité de la créance et la prescription de l'action en recouvrement sont suspendues jusqu'à ce qu'une décision définitive ait été prise sur la réclamation soit par l'administration, soit par le tribunal compétent.
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Lorsque le comptable a fait procéder à une saisie conservatoire en application du quatrième alinéa, le contribuable peut demander au juge du référé prévu, selon le cas, aux articles L. 279 et L. 279 A, de prononcer la limitation ou l'abandon de cette mesure si elle comporte des conséquences difficilement réparables. Les dispositions des troisième et quatrième alinéas de l'article L. 279 sont applicables à cette procédure, la juridiction d'appel étant, selon le cas, le tribunal administratif ou le tribunal de grande instance.
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Le référé à l'égard des mesures conservatoires prises par le comptable à défaut de constitution par le contribuable de garanties suffisantes obéit aux règles définies par le 4e alinéa de l'article L. 277 du livre des procédures fiscales ci-après reproduit :

\" Art. L. 277, alinéa 4. - Lorsque le comptable a fait procéder à une saisie conservatoire en application du quatrième alinéa, le contribuable peut demander au juge du référé prévu, selon le cas, aux articles L. 279 et L. 279 A, de prononcer la limitation ou l'abandon de cette mesure si elle comporte des conséquences difficilement réparables. Les dispositions des troisième et quatrième alinéas de l'article L. 279 sont applicables à cette procédure, la juridiction d'appel étant, selon le cas, le tribunal administratif ou le tribunal de grande instance. \"

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Article 3 ENTIEREMENT_MODIF (Décret n° 2002-922 du 6 juin 2002 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre et procédant à un nouveau décompte des alinéas)