{ "article": { "LEGIARTI000006273591": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-09-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006273591", "URL": "article/LEGI/ARTI/00/00/06/27/35/LEGIARTI000006273591.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBWXXXXXX007AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006315760", "@num": "L81", "#text": "Livre des procédures fiscales - art. L81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315768", "@num": "L82", "#text": "Livre des procédures fiscales - art. L82 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315771", "@num": "L83", "#text": "Livre des procédures fiscales - art. L83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315777", "@num": "L85", "#text": "Livre des procédures fiscales - art. L85 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315781", "@num": "L86", "#text": "Livre des procédures fiscales - art. L86 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315785", "@num": "L87", "#text": "Livre des procédures fiscales - art. L87 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315788", "@num": "L88", "#text": "Livre des procédures fiscales - art. L88 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315791", "@num": "L89", "#text": "Livre des procédures fiscales - art. L89 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315795", "@num": "L90", "#text": "Livre des procédures fiscales - art. L90 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315798", "@num": "L91", "#text": "Livre des procédures fiscales - art. L91 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315801", "@num": "L92", "#text": "Livre des procédures fiscales - art. L92 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315804", "@num": "L93", "#text": "Livre des procédures fiscales - art. L93 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315806", "@num": "L94", "#text": "Livre des procédures fiscales - art. L94 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315809", "@num": "L95", "#text": "Livre des procédures fiscales - art. L95 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@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": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316604", "@num": "R*85-1", "#text": "Livre des procédures fiscales - art. R*85-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316610", "@num": "R*94-1", "#text": "Livre des procédures fiscales - art. R*94-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales L81 à L95", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000339574", "@num": "81-1179", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°81-1179 du 31 décembre 1981 DE FINANCES RECTIFICATIVE POUR 1981", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000339574", "@c_titre_court": "Loi n°81-1179 du 31 décembre 1981" }, { "@fin": "2999-01-01", "#text": "Loi n° 81-1179 du 31 décembre 1981 DE FINANCES RECTIFICATIVE POUR 1981 (1)", "@debut": "1982-01-01", "@id_txt": "LEGITEXT000006068710", "@c_titre_court": "Loi n° 81-1179 du 31 décembre 1981" } ], "@date_publi": "1982-01-01", "@date_signature": "1981-12-31" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006273591", "@fin": "2007-09-01", "@num": "7", "@etat": "PERIME", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002293600", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le droit de communication prévu aux articles L. 81 à L. 95 du livre des procédures fiscales du nouveau code des impôts est étendu au profit des agents des administrations chargés du recouvrement des impôts, droits et taxes prévus par le code général des impôts.
\n
" } }, "LEGIARTI000006315760": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315760", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315760.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL081AAXXXXXAB" } }, "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" }, { "@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": "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" }, { "#text": "CGI L83, L84, L85, L86, L87, L88, L89, L90, L91, L92, L93, L94, L95", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273591", "@num": "7", "#text": "Loi n°81-1179 du 31 décembre 1981 - art. 7 (P) JORF 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000339574", "@numtexte": "81-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" }, { "@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": "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": "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": "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 1920-07-31 ART. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-01-03 ANNEXE I ART. 151", "@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": "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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147354", "@fin": "1988-01-05", "#text": "DEFINITION ET ETENDUE DU DROIT DE COMMUNICATION *CHAMP D'APPLICATION*.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133972", "@fin": "1988-01-05", "#text": "LE DROIT DE COMMUNICATION", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "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 des impôts, pour l'établissement de l'assiette et le contrôle des impôts, d'avoir connaissance des documents mentionnés aux articles L. 83 à L. 96 dans les conditions qui y sont précisées.
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Ce droit 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.
" } }, "LEGIARTI000006315768": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L82", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315768", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315768.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL082AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 2002 BIS", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 55", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFARTI000001295652", "@num": "38", "#text": "Loi n°66-10 du 6 janvier 1966 - art. 38, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "LEGIARTI000006273591", "@num": "7", "#text": "Loi n°81-1179 du 31 décembre 1981 - art. 7 (P) JORF 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000339574", "@numtexte": "81-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" }, { "@id": "LEGIARTI000006309523", "@num": "286", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 286 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147354", "@fin": "1988-01-05", "#text": "DEFINITION ET ETENDUE DU DROIT DE COMMUNICATION *CHAMP D'APPLICATION*.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133972", "@fin": "1988-01-05", "#text": "LE DROIT DE COMMUNICATION", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315767", "@fin": "1982-01-01", "@num": "L82", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315768", "@fin": "1983-01-01", "@num": "L82", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006315769", "@fin": "1989-12-30", "@num": "L82", "@etat": "ABROGE", "@debut": "1983-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les livres, registres, documents ou pièces sur lesquels peut s'exercer le droit de communication de l'administration doivent être conservés pendant un délai de six ans à compter de la date de la dernière opération mentionnée sur les livres ou registres ou de la date à laquelle les documents ou pièces ont été établis.

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\n
" } }, "LEGIARTI000006315771": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L83", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315771", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315771.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL083AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028106524", "@num": "4", "#text": "Arrêté du 21 août 1995 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000169072", "@nortexte": "ECOR9507027A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-08-21" }, { "@id": "LEGIARTI000024661258", "@num": "5", "#text": "Arrêté du 8 mars 1996 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191862", "@nortexte": "BUDZ9600005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-08" }, { "#text": "CGI 1987 (al. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1987 (al. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000036427171", "@num": "L561-14-2", "#text": "Code monétaire et financier - art. L561-14-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020196747", "@num": "L563-2", "#text": "Code monétaire et financier - art. L563-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860475", "@num": "L711-18", "#text": "Code monétaire et financier - art. L711-18 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614497", "@num": "L725-3", "#text": "Code monétaire et financier - art. L725-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033476045", "@num": "L745-13", "#text": "Code monétaire et financier - art. L745-13 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033476015", "@num": "L755-13", "#text": "Code monétaire et financier - art. L755-13 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1948-12-09 art. 2126", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 1948-12-09 art. 2126", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 71-290 1971-04-15 art. 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 71-290 1971-04-15 art. 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006286146", "@num": "5", "#text": "Décret n°99-1090 du 21 décembre 1999 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580826", "@nortexte": "JUSC9920791D", "@numtexte": "99-1090", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-21" }, { "@id": "LEGIARTI000044981522", "@num": "L81", "#text": "Livre des procédures fiscales - art. L81 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315122", "@num": "L84", "#text": "Livre des procédures fiscales - art. L84 (V)", "@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" }, { "#text": "Loi 1920-07-31 art. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1920-07-31 art. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1933-02-28 art. 38", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1933-02-28 art. 38", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1941-01-13 annexe I art. 151", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1941-01-13 annexe I art. 151", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 45-195 1945-12-31 art. 30", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 45-195 1945-12-31 art. 30", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "LEGIARTI000006273591", "@num": "7", "#text": "Loi n°81-1179 du 31 décembre 1981 - art. 7 (P) JORF 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000339574", "@numtexte": "81-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180043", "@fin": "1990-06-15", "#text": "Administrations et entreprises publiques, établissements ou organismes contrôlés par l'autorité administrative.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163095", "@fin": "2002-03-31", "#text": "Section I : Définition et étendue du droit de communication", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315770", "@fin": "1982-01-01", "@num": "L83", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315771", "@fin": "1990-06-15", "@num": "L83", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315772", "@fin": "2001-12-29", "@num": "L83", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315773", "@fin": "2005-01-01", "@num": "L83", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315774", "@fin": "2005-12-31", "@num": "L83", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315775", "@fin": "2019-01-01", "@num": "L83", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526288", "@fin": "2999-01-01", "@num": "L83", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les administrations de l'Etat, des départements et des communes, les entreprises concédées ou contrôlées par l'Etat, les départements et les communes, ainsi que les établissements ou organismes de toute nature soumis au contrôle de l'autorité administrative, doivent communiquer à l'administration, sur sa demande, les documents de service qu'ils détiennent sans pouvoir opposer le secret professionnel.
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" } }, "LEGIARTI000006315777": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L85", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315777", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315777.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL085AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1991 (AL. 1, AL. 2, 1ERE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1991 (AL. 1, AL. 2, 1RE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006273591", "@num": "7", "#text": "Loi n°81-1179 du 31 décembre 1981 - art. 7 (P) JORF 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000339574", "@numtexte": "81-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce 8 à 17", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312525", "@num": "1649 bis A", "#text": "Code général des impôts, CGI. - art. 1649 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826983", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427171", "@num": "L561-14-2", "#text": "Code monétaire et financier - art. L561-14-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020196747", "@num": "L563-2", "#text": "Code monétaire et financier - art. L563-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860475", "@num": "L711-18", "#text": "Code monétaire et financier - art. L711-18 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614497", "@num": "L725-3", "#text": "Code monétaire et financier - art. L725-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033476045", "@num": "L745-13", "#text": "Code monétaire et financier - art. L745-13 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033476015", "@num": "L755-13", "#text": "Code monétaire et financier - art. L755-13 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1934-07-20 ANNEXE ART. 154 (LOI 1934-07-06 ART. 13)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 1937-07-08 ART. 14 (LOI 1937-06-30 ART. UNIQUE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 71-290 1971-04-15 ART. 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "LOI 1941-12-31 ART. 35", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006316604", "@num": "R*85-1", "#text": "Livre des procédures fiscales - art. R*85-1 (V)", "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180099", "@fin": "1990-06-15", "#text": "Personnes ayant la qualité de commerçant.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163095", "@fin": "2002-03-31", "#text": "Section I : Définition et étendue du droit de communication", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315776", "@fin": "1982-01-01", "@num": "L85", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315777", "@fin": "1990-06-15", "@num": "L85", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315778", "@fin": "2001-03-31", "@num": "L85", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315779", "@fin": "2012-03-24", "@num": "L85", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025559538", "@fin": "2015-01-01", "@num": "L85", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030059624", "@fin": "2999-01-01", "@num": "L85", "@etat": "VIGUEUR", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les contribuables doivent communiquer à l'administration, sur sa demande, les livres dont la tenue est rendue obligatoire par le titre II du livre 1er du code de commerce ainsi que tous les livres et documents annexes, pièces de recettes et de dépenses.
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A l'égard des sociétés, le droit de communication porte également sur les registres de transfert d'actions et d'obligations et sur les feuilles de présence aux assemblées générales.
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" } }, "LEGIARTI000006315781": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L86", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1984-07-24", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315781", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315781.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL086AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI L55 ET S.", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFARTI000001116670", "@num": "77", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 77, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006273591", "@num": "7", "#text": "Loi n°81-1179 du 31 décembre 1981 - art. 7 (P) JORF 1er janvier 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000339574", "@numtexte": "81-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147354", "@fin": "1988-01-05", "#text": "DEFINITION ET ETENDUE DU DROIT DE COMMUNICATION *CHAMP D'APPLICATION*.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133972", "@fin": "1988-01-05", "#text": "LE DROIT DE COMMUNICATION", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315780", "@fin": "1982-01-01", "@num": "L86", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315781", "@fin": "1984-07-24", "@num": "L86", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315782", "@fin": "1990-06-15", "@num": "L86", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315783", "@fin": "2999-01-01", "@num": "L86", "@etat": "VIGUEUR", "@debut": "1990-06-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les agents de l'administration ont un droit de communication à l'égard des membres des professions non commerciales définies ci-après :
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a. Les professions dont l'exercice autorise l'intervention dans des transactions, la prestation de services à caractère juridique, financier ou comptable ou la détention de biens ou de fonds pour le compte de tiers ;
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b. Les professions consistant à titre principal en la prestation de services à caractère décoratif ou architectural ou en la création et la vente de biens ayant le même caractère.
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Le droit prévu au premier alinéa ne porte que sur l'identité du client, le montant, la date et la forme du versement ainsi que les pièces annexes de ce versement. Il ne peut entraîner pour les personnes auprès desquelles il est exercé l'établissement d'impositions supplémentaires si ce n'est après la mise en oeuvre de la procédure de redressement prévue aux articles L. 55 et suivants.
" } }, "LEGIARTI000006315785": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L87", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315785", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315785.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL087AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1995 (SAUF 2 DERNIERES LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1995 (SAUF 2 DERNIERES LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L14", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000036427171", "@num": "L561-14-2", "#text": "Code monétaire et financier - art. L561-14-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020196747", "@num": "L563-2", "#text": "Code monétaire et financier - art. L563-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860475", "@num": "L711-18", "#text": "Code monétaire et financier - art. L711-18 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614497", "@num": "L725-3", "#text": "Code monétaire et financier - art. L725-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033476045", "@num": "L745-13", "#text": "Code monétaire et financier - art. L745-13 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033476015", "@num": "L755-13", "#text": "Code monétaire et financier - art. L755-13 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1934-07-20 ANNEXE ART. 155 (LOI 1934-07-06 ART. 13)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 1934-07-20 ANNEXE ART. 155 (LOI 1934-07-06 ART. 13)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 71-290 1971-04-15 ART. 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 71-290 1971-04-15 ART. 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "LOI 1941-01-13 ANNEXE I ART. 155 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-01-13 ANNEXE I ART. 155 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006273591", "@num": "7", "#text": "Loi n°81-1179 du 31 décembre 1981 - art. 7 (P) JORF 1er janvier 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000339574", "@numtexte": "81-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" }, { "@id": "LEGIARTI000006316599", "@num": "R*81-1", "#text": "Livre des procédures fiscales - art. R*81-1 (M)", "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180100", "@fin": "1990-06-15", "#text": "Institutions et organismes versant des rémunérations ou répartissant des fonds.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163095", "@fin": "2002-03-31", "#text": "Section I : Définition et étendue du droit de communication", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315784", "@fin": "1982-01-01", "@num": "L87", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315785", "@fin": "1990-06-15", "@num": "L87", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315786", "@fin": "2999-01-01", "@num": "L87", "@etat": "VIGUEUR", "@debut": "1990-06-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les institutions et organismes désignés à l'article L. 14 qui payent des salaires, des honoraires ou des rémunérations de toute nature, qui encaissent, gèrent ou distribuent des fonds pour le compte de leurs adhérents, doivent présenter à l'administration, sur sa demande, leurs livres de comptabilité et pièces annexes ainsi que les documents relatifs à leur activité.
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" } }, "LEGIARTI000006315788": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L88", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315788", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315788.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL088AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1999", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1999", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 257 6°", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000046195617", "@num": "290", "#text": "Code général des impôts, CGI. - art. 290 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 55-566 1955-05-20 ART. 11 1 (LOI 54-809 1954-08-14)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 55-566 1955-05-20 ART. 11 I (LOI 54-809 1954-08-14)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "LOI 1925-07-13 ART. 39", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1925-07-13 ART. 39", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000320413", "#text": "LOI 66-10 1966-01-06 ART. 4 1 4°", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "LEGIARTI000006273591", "@num": "7", "#text": "Loi n°81-1179 du 31 décembre 1981 - art. 7 (P) JORF 1er janvier 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000339574", "@numtexte": "81-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180101", "@fin": "1990-06-15", "#text": "Personnes effectuant des opérations immobilières.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163095", "@fin": "2002-03-31", "#text": "Section I : Définition et étendue du droit de communication", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315787", "@fin": "1982-01-01", "@num": "L88", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315788", "@fin": "1990-06-15", "@num": "L88", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006315789", "@fin": "2010-03-11", "@num": "L88", "@etat": "ABROGE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036432433", "@fin": "2999-01-01", "@num": "L88", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les personnes qui réalisent des opérations mentionnées à l'article 257-6° du code général des impôts, portant sur des immeubles, des fonds de commerce ou des actions ou parts de sociétés immobilières dont les résultats doivent être compris dans les bases de l'impôt sur le revenu au titre des bénéfices industriels et commerciaux, doivent communiquer à l'administration, sur sa demande, leurs livres, registres, titres, pièces de recettes, de dépenses et de comptabilité.

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\n
" } }, "LEGIARTI000006315791": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L89", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1984-07-24", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315791", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315791.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL089AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1002", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 2000 1 (AL. 1 P., AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFARTI000001295652", "@num": "38", "#text": "Loi n°66-10 du 6 janvier 1966 - art. 38, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "LEGIARTI000048600629", "@num": "L5312-13-2", "#text": "Code du travail - art. L5312-13-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036427171", "@num": "L561-14-2", "#text": "Code monétaire et financier - art. L561-14-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020196747", "@num": "L563-2", "#text": "Code monétaire et financier - art. L563-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860475", "@num": "L711-18", "#text": "Code monétaire et financier - art. L711-18 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614497", "@num": "L725-3", "#text": "Code monétaire et financier - art. L725-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033476045", "@num": "L745-13", "#text": "Code monétaire et financier - art. L745-13 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033476015", "@num": "L755-13", "#text": "Code monétaire et financier - art. L755-13 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006796289", "@num": "L310-1", "#text": "Code des assurances - art. L310-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "LOI 1871-08-23 ART. 22", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1875-06-21 ART. 7", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1944-01-31 ART. 21", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 55", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000006273591", "@num": "7", "#text": "Loi n°81-1179 du 31 décembre 1981 - art. 7 (P) JORF 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000339574", "@numtexte": "81-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147354", "@fin": "1988-01-05", "#text": "DEFINITION ET ETENDUE DU DROIT DE COMMUNICATION *CHAMP D'APPLICATION*.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133972", "@fin": "1988-01-05", "#text": "LE DROIT DE COMMUNICATION", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315790", "@fin": "1982-01-01", "@num": "L89", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315791", "@fin": "1984-07-24", "@num": "L89", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315792", "@fin": "1990-06-15", "@num": "L89", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315793", "@fin": "2013-01-01", "@num": "L89", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000026949970", "@fin": "2999-01-01", "@num": "L89", "@etat": "VIGUEUR", "@debut": "2013-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les entreprises d'assurance soumises au contrôle de l'Etat en vertu de l'article L. 310-1 du code des assurances, ainsi que les courtiers d'assurances, les agents généraux d'assurances et autres intermédiaires habilités doivent communiquer à l'administration, sur sa demande, les livres tenus en vertu de la législation relative au contrôle et à la surveillance des assurances, les polices ou copies de polices ainsi que le répertoire des opérations prévu à l'article 1002 du code général des impôts.

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Cette communication doit être faite tant au siège social que dans les succursales et agences.

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En outre, les assurés auprès d'assureurs étrangers n'ayant en France ni établissement, ni agence, ni succursale, ni représentant responsable, doivent communiquer à l'administration des impôts, sur sa demande, leurs polices concernant des conventions en cours, y compris celles qui ont été renouvelées par tacite reconduction ou sont venues à expiration depuis moins de six ans.

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" } }, "LEGIARTI000006315795": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L90", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315795", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315795.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL090AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 2000 1 (AL. 1 P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2000 1 (AL. 1 P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 626 (AL. 1 1ERE PHRASE, AL. 2 P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 626 (AL. 1 1RE PHRASE, AL. 2 P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "LOI 1871-08-23 ART. 22", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1871-08-23 ART. 22", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-05-19 ART. 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-05-19 ART. 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006273591", "@num": "7", "#text": "Loi n°81-1179 du 31 décembre 1981 - art. 7 (P) JORF 1er janvier 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000339574", "@numtexte": "81-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" }, { "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180102", "@fin": "1990-06-15", "#text": "Entrepreneurs de transport.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163095", "@fin": "2002-03-31", "#text": "Section I : Définition et étendue du droit de communication", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315794", "@fin": "1982-01-01", "@num": "L90", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315795", "@fin": "1990-06-15", "@num": "L90", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315796", "@fin": "2999-01-01", "@num": "L90", "@etat": "VIGUEUR", "@debut": "1990-06-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les entreprises ou compagnies de transport sont tenues de présenter à l'administration, sur sa demande, au siège de leur exploitation et dans les gares, stations, dépôts et succursales, les registres et documents de toute nature concernant le transport d'objets soumis à l'impôt.

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Le refus de communication est constaté par procès-verbal.

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" } }, "LEGIARTI000006315798": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L91", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315798", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315798.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL091AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1005", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 2000 (AL. 1 P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2000 1 (AL. 1 P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006273591", "@num": "7", "#text": "Loi n°81-1179 du 31 décembre 1981 - art. 7 (P) JORF 1er janvier 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000339574", "@numtexte": "81-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" }, { "@id": "LEGIARTI000043169809", "@num": "L114-20", "#text": "Code de la sécurité sociale. - art. L114-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037379708", "@num": "L8113-5-2", "#text": "Code du travail - art. L8113-5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "LOI 1884-12-29 ART. 9 (AL. 3)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1884-12-29 ART. 9 (AL. 3)", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180103", "@fin": "1990-06-15", "#text": "Redevables du droit d'accroissement.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163095", "@fin": "2002-03-31", "#text": "Section I : Définition et étendue du droit de communication", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315797", "@fin": "1982-01-01", "@num": "L91", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315798", "@fin": "1990-06-15", "@num": "L91", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315799", "@fin": "2999-01-01", "@num": "L91", "@etat": "VIGUEUR", "@debut": "1990-06-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les congrégations, communautés et associations religieuses, et les sociétés ou associations civiles soumises au droit d'accroissement prévu à l'article 1005 du code général des impôts, sont tenues de présenter à l'administration, sur sa demande, les polices d'assurances, les livres, registres, titres, pièces de recettes, de dépenses et de comptabilité.
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" } }, "LEGIARTI000006315801": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L92", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315801", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315801.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL092AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1988", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1988", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Loi 22 Frimaire AN VII art. 54", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 22 Frimaire AN VII art. 54", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006273591", "@num": "7", "#text": "Loi n°81-1179 du 31 décembre 1981 - art. 7 (P) JORF 1er janvier 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000339574", "@numtexte": "81-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" }, { "@id": "LEGIARTI000006311111", "@num": "932", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 932 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180104", "@fin": "1990-06-15", "#text": "Dépositaires de documents publics.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163095", "@fin": "2002-03-31", "#text": "Section I : Définition et étendue du droit de communication", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315800", "@fin": "1982-01-01", "@num": "L92", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315801", "@fin": "1990-06-15", "@num": "L92", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315802", "@fin": "2023-01-01", "@num": "L92", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046873039", "@fin": "2999-01-01", "@num": "L92", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Doivent communiquer sur place à l'administration, sur sa demande, leurs registres et actes :

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1° Les dépositaires des registres de l'état civil et toutes les autres personnes chargées des archives et dépôts de titres publics ;

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2° Les notaires, huissiers de justice, secrétaires greffiers et autorités administratives pour les actes qu'ils rédigent ou reçoivent en dépôt, à l'exception des testaments et des autres actes de libéralités à cause de mort tant que leurs auteurs sont encore en vie.

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Cette communication peut s'accompagner de la prise d'extraits et de copies. Elle est gratuite.

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Les communications prévues au présent article ne peuvent être exigées les jours de fermeture des bureaux.

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" } }, "LEGIARTI000006315804": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L93", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1988-01-05", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315804", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315804.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL093AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 2000 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 986", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "LOI 1912-02-27 ART. 10 (AL. 3, AL. 4)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 55", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFARTI000001295652", "@num": "38", "#text": "Loi n°66-10 du 6 janvier 1966 - art. 38, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "LEGIARTI000006273591", "@num": "7", "#text": "Loi n°81-1179 du 31 décembre 1981 - art. 7 (P) JORF 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000339574", "@numtexte": "81-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" }, { "@id": "LEGIARTI000006275249", "@num": "19", "#text": "Loi n°87-1158 du 31 décembre 1987 - art. 19 (V) JORF 5 janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000512242", "@nortexte": "ECOX8700151L", "@numtexte": "87-1158", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-31" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147354", "@fin": "1988-01-05", "#text": "DEFINITION ET ETENDUE DU DROIT DE COMMUNICATION *CHAMP D'APPLICATION*.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133972", "@fin": "1988-01-05", "#text": "LE DROIT DE COMMUNICATION", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315803", "@fin": "1982-01-01", "@num": "L93", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315804", "@fin": "1988-01-05", "@num": "L93", "@etat": "PERIME", "@debut": "1982-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les courtiers, les commissionnaires et toutes les personnes mentionnées à l'article 986 du code général des impôts, dont le commerce habituel consiste à recueillir des offres ou à livrer des marchandises et denrées faisant l'objet de transactions réglementées dans les bourses de commerce, doivent communiquer à l'administration, sur sa demande, les registres constituant le répertoire de leurs opérations.

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En outre, l'administration peut obtenir la communication des écrits par lesquels les vendeurs mettent des marchandises à la disposition des acheteurs. Ces écrits doivent être conservés pendant un délai de six ans à partir de la date de la dernière opération qu'ils relatent.

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" } }, "LEGIARTI000006315806": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L94", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315806", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315806.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL094AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 2000 4", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "LOI 1893-04-28 ART. 30", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006273591", "@num": "7", "#text": "Loi n°81-1179 du 31 décembre 1981 - art. 7 (P) JORF 1er janvier 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000339574", "@numtexte": "81-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" }, { "@id": "LEGIARTI000006316612", "@num": "R*94-1", "#text": "Livre des procédures fiscales - art. R*94-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180050", "@fin": "2008-04-03", "#text": "15° : Intermédiaires professionnels des bourses de valeurs", "@debut": "1990-06-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163096", "@fin": "2999-01-01", "#text": "Section I : Conditions d'exercice du droit de communication", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315805", "@fin": "1982-01-01", "@num": "L94", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315806", "@fin": "1990-06-15", "@num": "L94", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315807", "@fin": "2008-04-03", "@num": "L94", "@etat": "PERIME", "@debut": "1990-06-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les personnes dont le commerce habituel consiste à recueillir des offres et des demandes de valeurs de bourse doivent communiquer à l'administration, sur sa demande, les registres constituant le répertoire de leurs opérations.

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En outre, lorsqu'un procès-verbal d'infraction a été dressé, ou lorsque le répertoire de l'un des assujettis au droit de timbre sur les opérations de bourse ne mentionne pas la contrepartie d'une opération constatée sur le répertoire de l'autre, l'administration peut demander la communication des livres et documents comptables des deux assujettis, à la condition d'en limiter l'examen à une période de deux jours au plus.

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" } }, "LEGIARTI000006315809": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L95", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1982-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315809", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315809.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL095AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1996", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000692920", "#text": "LOI 49-946 1949-07-16 ART. 11 (AL. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000692920", "@numtexte": "49-946", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1949-07-16" }, { "@id": "LEGIARTI000006761557", "@num": "54", "#text": "Décret n°60-452 du 12 mai 1960 - art. 54 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000313767", "@numtexte": "60-452", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1960-05-12" }, { "@id": "LEGIARTI000006273591", "@num": "7", "#text": "Loi n°81-1179 du 31 décembre 1981 - art. 7 (P) JORF 1er janvier 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000339574", "@numtexte": "81-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" }, { "@id": "LEGIARTI000043169809", "@num": "L114-20", "#text": "Code de la sécurité sociale. - art. L114-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048600629", "@num": "L5312-13-2", "#text": "Code du travail - art. L5312-13-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037379708", "@num": "L8113-5-2", "#text": "Code du travail - art. L8113-5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-882 1982-10-15 applicable le 1er septembre 1982", "@sens": "source", "@typelien": "CODIFICATION" }, { "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180106", "@fin": "1990-06-15", "#text": "Caisses de mutualité sociale agricole.", "@debut": "1982-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163095", "@fin": "2002-03-31", "#text": "Section I : Définition et étendue du droit de communication", "@debut": "1982-01-01" } ] }, "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", "LIEN_ART": { "@id": "LEGIARTI000006315808", "@fin": "1982-09-01", "@num": "L95", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315809", "@fin": "1990-06-15", "@num": "L95", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315810", "@fin": "2999-01-01", "@num": "L95", "@etat": "VIGUEUR", "@debut": "1990-06-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les caisses de mutualité sociale agricole doivent communiquer à l'administration, sur sa demande, les documents d'assiette des cotisations des prestations sociales agricoles.
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" } }, "LEGIARTI000006316602": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*81-4", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2015-06-06", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316602", "URL": "article/LEGI/ARTI/00/00/06/31/66/LEGIARTI000006316602.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR081ADXXXXXAB" } }, "NOTA": { "CONTENU": "

Cet article devient sans objet en application de la loi n° 2014-1655 du 29 décembre 2014, art. 21-II A et III C.

" }, "LIENS": { "LIEN": [ { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273591", "@num": "7", "#text": "Loi n°81-1179 du 31 décembre 1981 - art. 7 (P) JORF 1er JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000339574", "@numtexte": "81-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" }, { "@id": "LEGIARTI000030675292", "@num": "2", "#text": "DÉCRET n°2015-609 du 3 juin 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000030673881", "@nortexte": "FCPE1507723D", "@numtexte": "2015-609", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "LEGIARTI000006315759", "@num": "L81", "#text": "Livre des procédures fiscales - art. L81", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026730729", "@num": "R81-5", "#text": "Livre des procédures fiscales - art. R81-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147384", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006316601", "@fin": "1982-01-01", "@num": "R*81-4", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316602", "@fin": "2015-06-06", "@num": "R*81-4", "@etat": "PERIME", "@debut": "1982-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les agents de l'administration peuvent prendre copie des documents dont ils ont connaissance en application de l'article L. 81.\n
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" } }, "LEGIARTI000006316604": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*85-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316604", "URL": "article/LEGI/ARTI/00/00/06/31/66/LEGIARTI000006316604.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR085AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1991 (AL. 2 2EME PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L85", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273591", "@num": "7", "#text": "Loi n°81-1179 du 31 décembre 1981 - art. 7 (P) JORF 1er JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000339574", "@numtexte": "81-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" }, { "@id": "LEGIARTI000006315776", "@num": "L85", "#text": "Livre des procédures fiscales - art. L85 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180176", "@fin": "2999-01-01", "#text": "6° : Personnes ayant la qualité de commerçant.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163138", "@fin": "2999-01-01", "#text": "Section I : Conditions d'exercice du droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147384", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006316603", "@fin": "1982-01-01", "@num": "R*85-1", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006316604", "@fin": "2999-01-01", "@num": "R*85-1", "@etat": "VIGUEUR", "@debut": "1982-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sociétés redevables de l'impôt sur les sociétés doivent tenir l'ensemble des documents prévus à l'article L. 85 à la disposition des agents de l'administration à leur lieu d'imposition.
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" } }, "LEGIARTI000006316610": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*94-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1988-01-23", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316610", "URL": "article/LEGI/ARTI/00/00/06/31/66/LEGIARTI000006316610.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR094AAXXXXXAB" } }, "NOTA": { "CONTENU": "

[L'article 25 de la loi n° 88-70 du 22 janvier 1988 dispose que dans tous les textes législatifs et réglementaires en vigueur, les mots \"agents de change\" sont remplacés par \"sociétés de bourse\" et \"chambre syndicale des agents de change\" par \"Conseil des bourses de valeurs\"].

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" }, "LIENS": { "LIEN": [ { "#text": "CGI L94", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 407", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273591", "@num": "7", "#text": "Loi n°81-1179 du 31 décembre 1981 - art. 7 (P) JORF 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000339574", "@numtexte": "81-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" }, { "@id": "LEGIARTI000006776478", "@num": "25", "#text": "Loi n°88-70 du 22 janvier 1988 - art. 25 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000684072", "@nortexte": "ECOX8700048L", "@numtexte": "88-70", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1988-01-22" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147402", "@fin": "1988-01-23", "#text": "DEFINITION ET ETENDUE DU DROIT DE COMMUNICATION.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133990", "@fin": "1988-01-23", "#text": "LE DROIT DE COMMUNICATION", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114564", "@fin": "2001-03-31", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006316609", "@fin": "1982-01-01", "@num": "R*94-1", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316610", "@fin": "1988-01-23", "@num": "R*94-1", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316611", "@fin": "1997-04-11", "@num": "R*94-1", "@etat": "MODIFIE", "@debut": "1988-01-23", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316612", "@fin": "2008-04-03", "@num": "R*94-1", "@etat": "PERIME", "@debut": "1997-04-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En application de l'article L. 94, toute personne qui fait commerce habituel de recueillir les offres et les demandes de valeurs mobilières doit, à toute demande des agents de l'administration, représenter les bordereaux d'agents de change ou faire connaître les numéros et les dates des bordereaux ainsi que les noms des agents de change de qui ils émanent.

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Article 7 AUTONOME PERIME, en vigueur du 01/01/1982 au 01/09/2007 (Loi n°81-1179 du 31 décembre 1981 DE FINANCES RECTIFICATIVE POUR 1981)