{ "article": { "LEGIARTI000006262055": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006262055", "URL": "article/LEGI/ARTI/00/00/06/26/20/LEGIARTI000006262055.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FCHLDXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006315289", "@num": "L135 P", "#text": "Livre des procédures fiscales - art. L135 P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315292", "@num": "L135 Q", "#text": "Livre des procédures fiscales - art. L135 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315420", "@num": "L176 A", "#text": "Livre des procédures fiscales - art. L176 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315017", "@num": "L45 D", "#text": "Livre des procédures fiscales - art. L45 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316172", "@num": "R45 D-1", "#text": "Livre des procédures fiscales - art. R45 D-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000464168", "@nor": "BUDF0700013D", "@num": "2007-485", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2007-485 du 30 mars 2007 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000464168", "@c_titre_court": "Décret n°2007-485 du 30 mars 2007" }, { "@fin": "2999-01-01", "#text": "Décret n° 2007-485 du 30 mars 2007 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre.", "@debut": "2007-03-31", "@id_txt": "LEGITEXT000006055809", "@c_titre_court": "Décret n° 2007-485 du 30 mars 2007" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "2007-03-31", "@date_signature": "2007-03-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006262055", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001885203", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006315017": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L45 D", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "2004-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315017", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315017.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL045AEXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 244 quater C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006325709", "@num": "1", "#text": "Décret n°89-353 du 5 juin 1989 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699654", "@nortexte": "BUDF8910028D", "@numtexte": "89-353", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-06-05" }, { "@id": "LEGIARTI000006262055", "@num": "1", "#text": "Décret n°2007-485 du 30 mars 2007 - art. 1 () JORF 31 mars 2007 conséquence de la péremption de l'article 244 quater C", "@sens": "source", "@cidtexte": "JORFTEXT000000464168", "@nortexte": "BUDF0700013D", "@numtexte": "2007-485", "@typelien": "PEREMPTION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 août 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006316172", "@num": "R45 D-1", "#text": "Livre des procédures fiscales - art. R45 D-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Ordonnance 2004-281 2004-12-25 art. 27 JORF 27 mars 2004 en vigueur le 1er juin 2004", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "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": "LEGIARTI000006315016", "@fin": "2004-06-01", "@num": "L45 D", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315017", "@fin": "2007-01-01", "@num": "L45 D", "@etat": "PERIME", "@debut": "2004-06-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La réalité et le bien-fondé des dépenses de formation exposées par les employeurs au titre du crédit d'impôt formation prévu par l'article 244 quater C du code général des impôts peuvent être contrôlés par les agents commissionnés par l'autorité administrative de l'Etat chargée de la formation professionnelle, sans préjudice des pouvoirs de contrôle de l'administration des impôts qui demeure seule compétente pour l'application des procédures de rectification.
\n
Un décret fixe les conditions d'application de cet article.
" } }, "LEGIARTI000006315289": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L135 P", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-07-14", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315289", "URL": "article/LEGI/ARTI/00/00/06/31/52/LEGIARTI000006315289.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL135AQXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000464168", "#text": "Décret 2007-485 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000464168", "@nortexte": "BUDF0700013D", "@numtexte": "2007-485", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262055", "@num": "1", "#text": "Décret n°2007-485 du 30 mars 2007 - art. 1 () JORF 31 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000464168", "@nortexte": "BUDF0700013D", "@numtexte": "2007-485", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales L212-5-1", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833151", "@num": "L214-17", "#text": "Code de l'environnement - art. L214-17 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833152", "@num": "L214-18", "#text": "Code de l'environnement - art. L214-18 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833194", "@num": "L216-3", "#text": "Code de l'environnement - art. L216-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006833198", "@num": "L216-4", "#text": "Code de l'environnement - art. L216-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074220", "#text": "Code de l'environnement L216-4, L216-3, L214-1 à L214-9, L214-11 à L214-13, L214-17, L214-18, L216-6 à L216-8, L216-10 à L216-12", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180058", "@fin": "2999-01-01", "#text": "II : Dérogations au profit de certaines administrations, autorités administratives, collectivités, services et organismes publics", "@debut": "1981-07-01" } ] }, "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": "LEGIARTI000006315289", "@fin": "2010-07-14", "@num": "L135 P", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022495699", "@fin": "2012-05-07", "@num": "L135 P", "@etat": "MODIFIE", "@debut": "2010-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025829294", "@fin": "2013-07-01", "@num": "L135 P", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025145058", "@fin": "2014-05-30", "@num": "L135 P", "@etat": "MODIFIE", "@debut": "2013-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012263", "@fin": "2021-08-25", "@num": "L135 P", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043978916", "@fin": "2999-01-01", "@num": "L135 P", "@etat": "VIGUEUR", "@debut": "2021-08-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Conformément au deuxième alinéa de l'article L. 216-4 du code de l'environnement, le secret professionnel ne peut être opposé aux agents mentionnés à l'article L. 216-3 du même code qui sont chargés de procéder à la recherche et à la constatation des infractions aux dispositions des articles L. 211-2, L. 211-3, L. 211-5, L. 211-7, L. 211-12, du II de l'article L. 212-5-1 et des articles L. 214-1 à L. 214-9, L. 214-11 à L. 214-13, L. 214-17, L. 214-18, L. 216-6 à L. 216-8 et L. 216-10 à L. 216-12 du code précité, ainsi que des textes et des décisions pris pour leur application.
\n
" } }, "LEGIARTI000006315292": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L135 Q", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-05-07", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315292", "URL": "article/LEGI/ARTI/00/00/06/31/52/LEGIARTI000006315292.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL135ARXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000464168", "#text": "Décret 2007-485 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000464168", "@nortexte": "BUDF0700013D", "@numtexte": "2007-485", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262055", "@num": "1", "#text": "Décret n°2007-485 du 30 mars 2007 - art. 1 () JORF 31 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000464168", "@nortexte": "BUDF0700013D", "@numtexte": "2007-485", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006389695", "@num": "L1617-5", "#text": "Code général des collectivités territoriales - art. L1617-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180058", "@fin": "2999-01-01", "#text": "II : Dérogations au profit de certaines administrations, autorités administratives, collectivités, services et organismes publics", "@debut": "1981-07-01" } ] }, "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": "LEGIARTI000006315292", "@fin": "2012-05-07", "@num": "L135 Q", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025829289", "@fin": "2012-12-31", "@num": "L135 Q", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023409484", "@fin": "2999-01-01", "@num": "L135 Q", "@etat": "VIGUEUR", "@debut": "2012-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Conformément au premier alinéa et au 6° de l'article L. 1617-5 du code général des collectivités territoriales, le secret professionnel ne peut être opposé aux comptables directs du Trésor chargés du recouvrement d'une créance assise et liquidée par une collectivité territoriale, ses établissements publics ou des établissements publics de santé en ce qui concerne les informations et renseignements nécessaires à l'exercice de cette mission.
\n
" } }, "LEGIARTI000006315420": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L176 A", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006315420", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315420.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL176ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 271 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000509320", "#text": "Loi 93-859 1993-06-22 art. 2 III, IV Finances rectificative pour 1993 JORF 23 juin 1993 en vigueur le 1er juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@id": "LEGIARTI000006262055", "@num": "1", "#text": "Décret n°2007-485 du 30 mars 2007 - art. 1 () JORF 31 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000464168", "@nortexte": "BUDF0700013D", "@numtexte": "2007-485", "@typelien": "PEREMPTION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315950", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163102", "@fin": "2999-01-01", "#text": "Section II : Taxes sur le chiffre d'affaires", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147335", "@fin": "2999-01-01", "#text": "Chapitre IV : Les délais de prescription", "@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": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315420", "@fin": "2007-01-01", "@num": "L176 A", "@etat": "PERIME", "@debut": "1993-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour la vérification de l'existence, du montant et des modalités de soustraction de la déduction de référence définie au 1 de l'article 271 A du code général des impôts et le rappel des taxes en résultant, le droit de reprise de l'administration s'exerce pendant six ans à compter du 1er juillet 1993.
\n
Les dispositions de la première phrase de l'article L. 51 ne sont pas opposables au contrôle de la déduction de référence.
" } }, "LEGIARTI000006316172": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R45 D-1", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006316172", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316172.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR045ABXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18 art. 4 I 1° JORF 21 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000588664", "#text": "Décret 2001-436 2001-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000588664", "@nortexte": "ECOF0100014D", "@numtexte": "2001-436", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "JORFTEXT000000464168", "#text": "Décret 2007-485 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000464168", "@nortexte": "BUDF0700013D", "@numtexte": "2007-485", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262055", "@num": "1", "#text": "Décret n°2007-485 du 30 mars 2007 - art. 1 () JORF 31 mars 2007 conséquence de la péremption de l'article 244 quater C", "@sens": "source", "@cidtexte": "JORFTEXT000000464168", "@nortexte": "BUDF0700013D", "@numtexte": "2007-485", "@typelien": "PEREMPTION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce L123-12 à L123-28", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315016", "@num": "L45 D", "#text": "Livre des procédures fiscales - art. L45 D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072050", "#text": "Code du travail R991-1 à R991-8", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163134", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@debut": "1984-08-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@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": "LEGIARTI000006316169", "@fin": "1991-06-24", "@num": "R45 D-1", "@etat": "MODIFIE", "@debut": "1989-06-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316170", "@fin": "1996-05-12", "@num": "R45 D-1", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316171", "@fin": "2001-03-31", "@num": "R45 D-1", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316172", "@fin": "2007-01-01", "@num": "R45 D-1", "@etat": "PERIME", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contrôles de la réalité et du bien-fondé des dépenses de formation exposées au titre du crédit d'impôt-formation mentionné à l'article L. 45 D effectuées par les agents commissionnés par l'autorité administrative de l'Etat chargée de la formation professionnelle peuvent être opérés soit sur pièces, soit sur place conformément à la procédure prévue aux articles R. 991-1 à R. 991-8 du code du travail.
\n
A l'occasion des contrôles sur place, les employeurs sont tenus de présenter les documents comptables prévus par les articles L123-12 à L123-28 du code de commerce ainsi que tous documents et pièces de nature à justifier de la réalité et du bien-fondé des dépenses exposées au titre du crédit d'impôt-formation.
\n
Les conclusions des contrôles sont communiquées à l'employeur et à l'administration des impôts qui les notifie dans les conditions prévues au présent livre.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006315017", "cible": false, "cidtexte": "JORFTEXT000000464168", "id": "LEGIARTI000006262055", "typelien": "PEREMPTION" }, { "article_id": "LEGIARTI000006315289", "cible": false, "cidtexte": "JORFTEXT000000464168", "id": "LEGIARTI000006262055", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006316172", "cible": false, "cidtexte": "JORFTEXT000000464168", "id": "LEGIARTI000006262055", "typelien": "PEREMPTION" }, { "article_id": "LEGIARTI000006315292", "cible": false, "cidtexte": "JORFTEXT000000464168", "id": "LEGIARTI000006262055", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006315420", "cible": false, "cidtexte": "JORFTEXT000000464168", "id": "LEGIARTI000006262055", "typelien": "PEREMPTION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006262055", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Décret n° 2007-485 du 30 mars 2007 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre)