{ "article": { "LEGIARTI000006250002": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006250002", "URL": "article/LEGI/ARTI/00/00/06/25/00/LEGIARTI000006250002.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MVHM3XXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006358922", "@num": "D330-1", "#text": "Code des juridictions financières - art. D330-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358923", "@num": "D330-2", "#text": "Code des juridictions financières - art. D330-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358924", "@num": "D330-3", "#text": "Code des juridictions financières - art. D330-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358925", "@num": "D330-4", "#text": "Code des juridictions financières - art. D330-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358926", "@num": "D330-5", "#text": "Code des juridictions financières - art. D330-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006358928", "@num": "D330-6", "#text": "Code des juridictions financières - art. D330-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000268159", "@nor": "ECOP0600151D", "@num": "2006-310", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2006-310 du 16 mars 2006 relatif aux conditions de fonctionnement du Conseil des prélèvements obligatoires", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000268159", "@c_titre_court": "Décret n°2006-310 du 16 mars 2006" }, { "@fin": "2999-01-01", "#text": "Décret n°2006-310 du 16 mars 2006 relatif aux conditions de fonctionnement du Conseil des prélèvements obligatoires", "@debut": "2005-10-01", "@id_txt": "LEGITEXT000006053425", "@c_titre_court": "Décret n°2006-310 du 16 mars 2006" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "2006-03-18", "@date_signature": "2006-03-16" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006250002", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001105925", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006358922": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D330-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2005-10-01", "DATE_DEBUT": "2000-04-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006358922", "URL": "article/LEGI/ARTI/00/00/06/35/89/LEGIARTI000006358922.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX3X330D001XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000334727", "#text": "Décret 71-142 1971-02-22, art 1er", "@sens": "source", "@cidtexte": "JORFTEXT000000334727", "@numtexte": "71-142", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1971-02-22" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14 jorf 16 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000006250002", "@num": "2", "#text": "Décret n°2006-310 du 16 mars 2006 - art. 2 () JORF 18 mars 2006 en vigueur le 1er octobre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000268159", "@nortexte": "ECOP0600151D", "@numtexte": "2006-310", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-16" }, { "@id": "LEGIARTI000006358923", "@num": "D330-2", "#text": "Code des juridictions financières - art. D330-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134880", "@fin": "2005-10-01", "#text": "TITRE III : LE CONSEIL DES IMPÔTS.", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000034616263", "@fin": "2023-01-01", "#text": "TITRE III : le conseil des prélèvements obligatoires.", "@debut": "2005-10-01" }, { "@id": "LEGISCTA000046788289", "@fin": "2999-01-01", "#text": "TITRE III : Voies de recours et révisions", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115556", "@fin": "2023-01-01", "#text": "LIVRE III : Les institutions associées à la Cour des comptes", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000046788245", "@fin": "2999-01-01", "#text": "LIVRE III : Cour d'appel financière", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085911", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-16" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006358922", "@fin": "2005-10-01", "@num": "D330-1", "@etat": "ABROGE", "@debut": "2000-04-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le conseil des impôts, placé auprès de la Cour des comptes, a pour mission générale de constater la répartition de la charge fiscale et d'en mesurer l'évolution compte tenu notamment des caractéristiques économiques et sociales des catégories de redevables concernés.
\n
Il établit périodiquement un rapport sur l'exécution de ses travaux. Ce rapport est remis au Président de la République et publié.
" } }, "LEGIARTI000006358923": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D330-2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2005-10-01", "DATE_DEBUT": "2000-04-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006358923", "URL": "article/LEGI/ARTI/00/00/06/35/89/LEGIARTI000006358923.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX3X330D002XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000334727", "#text": "Décret 71-142 1971-02-22, art 2", "@sens": "source", "@cidtexte": "JORFTEXT000000334727", "@numtexte": "71-142", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1971-02-22" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14 jorf 16 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000006250002", "@num": "2", "#text": "Décret n°2006-310 du 16 mars 2006 - art. 2 () JORF 18 mars 2006 en vigueur le 1er octobre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000268159", "@nortexte": "ECOP0600151D", "@numtexte": "2006-310", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-16" }, { "@id": "LEGIARTI000006358922", "@num": "D330-1", "#text": "Code des juridictions financières - art. D330-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006070249", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134880", "@fin": "2005-10-01", "#text": "TITRE III : LE CONSEIL DES IMPÔTS.", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000034616263", "@fin": "2023-01-01", "#text": "TITRE III : le conseil des prélèvements obligatoires.", "@debut": "2005-10-01" }, { "@id": "LEGISCTA000046788289", "@fin": "2999-01-01", "#text": "TITRE III : Voies de recours et révisions", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115556", "@fin": "2023-01-01", "#text": "LIVRE III : Les institutions associées à la Cour des comptes", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000046788245", "@fin": "2999-01-01", "#text": "LIVRE III : Cour d'appel financière", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085911", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-16" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006358923", "@fin": "2005-10-01", "@num": "D330-2", "@etat": "ABROGE", "@debut": "2000-04-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Indépendamment de la mission définie à l'article D. 330-1, le conseil des impôts peut être chargé, à la demande du ministre chargé des finances, d'études relatives à l'élaboration ou à la mise en oeuvre de certains aspects de la politique fiscale. Les rapports qu'il établit à ce titre sont remis au ministre chargé des finances.
\n
" } }, "LEGIARTI000006358924": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D330-3", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2005-10-01", "DATE_DEBUT": "2000-04-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006358924", "URL": "article/LEGI/ARTI/00/00/06/35/89/LEGIARTI000006358924.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX3X330D003XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000334727", "#text": "Décret 71-142 1971-02-22, art 3", "@sens": "source", "@cidtexte": "JORFTEXT000000334727", "@numtexte": "71-142", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1971-02-22" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14 jorf 16 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000006250002", "@num": "2", "#text": "Décret n°2006-310 du 16 mars 2006 - art. 2 () JORF 18 mars 2006 en vigueur le 1er octobre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000268159", "@nortexte": "ECOP0600151D", "@numtexte": "2006-310", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-16" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134880", "@fin": "2005-10-01", "#text": "TITRE III : LE CONSEIL DES IMPÔTS.", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000034616263", "@fin": "2023-01-01", "#text": "TITRE III : le conseil des prélèvements obligatoires.", "@debut": "2005-10-01" }, { "@id": "LEGISCTA000046788289", "@fin": "2999-01-01", "#text": "TITRE III : Voies de recours et révisions", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115556", "@fin": "2023-01-01", "#text": "LIVRE III : Les institutions associées à la Cour des comptes", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000046788245", "@fin": "2999-01-01", "#text": "LIVRE III : Cour d'appel financière", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085911", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-16" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006358924", "@fin": "2005-10-01", "@num": "D330-3", "@etat": "ABROGE", "@debut": "2000-04-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le conseil des impôts est constitué de :
\n
- deux membres du Conseil d'Etat désignés par le vice-président du Conseil d'Etat ;
\n
- deux magistrats de l'ordre judiciaire désignés par le premier président de la Cour de cassation ;
\n
- deux magistrats de la Cour des comptes désignés par le premier président de la Cour des comptes ;
\n
- deux inspecteurs généraux des finances désignés par le ministre chargé des finances ;
\n
- un inspecteur général de l'Institut national de la statistique et des études économiques désigné par le ministre chargé des finances ;
\n
- un professeur agrégé des facultés de droit et de sciences économiques désigné par le ministre chargé des finances sur proposition du ministre chargé des universités.
\n
Il est présidé par le premier président de la Cour des comptes. Celui-ci peut se faire représenter par un président de chambre.
" } }, "LEGIARTI000006358925": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D330-4", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2005-10-01", "DATE_DEBUT": "2000-04-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006358925", "URL": "article/LEGI/ARTI/00/00/06/35/89/LEGIARTI000006358925.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX3X330D004XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000334727", "#text": "Décret 71-142 1971-02-22, art 4", "@sens": "source", "@cidtexte": "JORFTEXT000000334727", "@numtexte": "71-142", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1971-02-22" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14 jorf 16 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000006250002", "@num": "2", "#text": "Décret n°2006-310 du 16 mars 2006 - art. 2 () JORF 18 mars 2006 en vigueur le 1er octobre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000268159", "@nortexte": "ECOP0600151D", "@numtexte": "2006-310", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-16" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134880", "@fin": "2005-10-01", "#text": "TITRE III : LE CONSEIL DES IMPÔTS.", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000034616263", "@fin": "2023-01-01", "#text": "TITRE III : le conseil des prélèvements obligatoires.", "@debut": "2005-10-01" }, { "@id": "LEGISCTA000046788289", "@fin": "2999-01-01", "#text": "TITRE III : Voies de recours et révisions", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115556", "@fin": "2023-01-01", "#text": "LIVRE III : Les institutions associées à la Cour des comptes", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000046788245", "@fin": "2999-01-01", "#text": "LIVRE III : Cour d'appel financière", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085911", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-16" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006358925", "@fin": "2005-10-01", "@num": "D330-4", "@etat": "ABROGE", "@debut": "2000-04-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les membres du conseil des impôts sont choisis parmi des magistrats ou des fonctionnaires en situation d'activité. Ils sont désignés pour deux ans et leur mandat peut être renouvelé une fois.
\n
" } }, "LEGIARTI000006358926": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D330-5", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2005-10-01", "DATE_DEBUT": "2000-04-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006358926", "URL": "article/LEGI/ARTI/00/00/06/35/89/LEGIARTI000006358926.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX3X330D005XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000334727", "#text": "Décret 71-142 1971-02-22, art 5", "@sens": "source", "@cidtexte": "JORFTEXT000000334727", "@numtexte": "71-142", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1971-02-22" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14 jorf 16 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000006250002", "@num": "2", "#text": "Décret n°2006-310 du 16 mars 2006 - art. 2 () JORF 18 mars 2006 en vigueur le 1er octobre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000268159", "@nortexte": "ECOP0600151D", "@numtexte": "2006-310", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-16" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134880", "@fin": "2005-10-01", "#text": "TITRE III : LE CONSEIL DES IMPÔTS.", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000034616263", "@fin": "2023-01-01", "#text": "TITRE III : le conseil des prélèvements obligatoires.", "@debut": "2005-10-01" }, { "@id": "LEGISCTA000046788289", "@fin": "2999-01-01", "#text": "TITRE III : Voies de recours et révisions", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115556", "@fin": "2023-01-01", "#text": "LIVRE III : Les institutions associées à la Cour des comptes", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000046788245", "@fin": "2999-01-01", "#text": "LIVRE III : Cour d'appel financière", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085911", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-16" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006358926", "@fin": "2005-10-01", "@num": "D330-5", "@etat": "ABROGE", "@debut": "2000-04-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le conseil des impôts désigne des rapporteurs choisis parmi les magistrats de la Cour des comptes, les membres du Conseil d'Etat, les membres de l'inspection générale des finances, ainsi que les administrateurs de l'Institut national de la statistique et des études économiques. Ces rapporteurs sont chargés de recueillir les informations nécessaires à la mission du conseil des impôts, notamment auprès des services dépendant du ministre chargé des finances.
\n
" } }, "LEGIARTI000006358928": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "D330-6", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2005-10-01", "DATE_DEBUT": "2000-04-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006358928", "URL": "article/LEGI/ARTI/00/00/06/35/89/LEGIARTI000006358928.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "MFAXXXXXXXX3X330D006XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000334727", "#text": "Décret 71-142 1971-02-22, art 6", "@sens": "source", "@cidtexte": "JORFTEXT000000334727", "@numtexte": "71-142", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1971-02-22" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "JORFTEXT000000398961", "#text": "Décret 2000-338 2000-04-14 jorf 16 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000398961", "@nortexte": "ECOR0006048D", "@numtexte": "2000-338", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-04-14" }, { "@id": "LEGIARTI000006250002", "@num": "2", "#text": "Décret n°2006-310 du 16 mars 2006 - art. 2 () JORF 18 mars 2006 en vigueur le 1er octobre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000268159", "@nortexte": "ECOP0600151D", "@numtexte": "2006-310", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-16" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134880", "@fin": "2005-10-01", "#text": "TITRE III : LE CONSEIL DES IMPÔTS.", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000034616263", "@fin": "2023-01-01", "#text": "TITRE III : le conseil des prélèvements obligatoires.", "@debut": "2005-10-01" }, { "@id": "LEGISCTA000046788289", "@fin": "2999-01-01", "#text": "TITRE III : Voies de recours et révisions", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006115556", "@fin": "2023-01-01", "#text": "LIVRE III : Les institutions associées à la Cour des comptes", "@debut": "2000-04-16" }, { "@id": "LEGISCTA000046788245", "@fin": "2999-01-01", "#text": "LIVRE III : Cour d'appel financière", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006085911", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2000-04-16" } ] }, "@cid": "LEGITEXT000006070249", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des juridictions financières", "@debut": "1994-12-06", "@id_txt": "LEGITEXT000006070249", "@c_titre_court": "Code des juridictions financières" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006358928", "@fin": "2005-10-01", "@num": "D330-6", "@etat": "ABROGE", "@debut": "2000-04-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le secrétariat du conseil des impôts est assuré par la Cour des comptes.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006358926", "cible": false, "cidtexte": "JORFTEXT000000268159", "id": "LEGIARTI000006250002", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006358922", "cible": false, "cidtexte": "JORFTEXT000000268159", "id": "LEGIARTI000006250002", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006358924", "cible": false, "cidtexte": "JORFTEXT000000268159", "id": "LEGIARTI000006250002", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006358923", "cible": false, "cidtexte": "JORFTEXT000000268159", "id": "LEGIARTI000006250002", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006358925", "cible": false, "cidtexte": "JORFTEXT000000268159", "id": "LEGIARTI000006250002", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006358928", "cible": false, "cidtexte": "JORFTEXT000000268159", "id": "LEGIARTI000006250002", "typelien": "ABROGATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006250002", "liens_entrants": true }

Article 2 ENTIEREMENT_MODIF (Décret n° 2006-310 du 16 mars 2006 relatif aux conditions de fonctionnement du Conseil des prélèvements obligatoires)