{ "article": { "LEGIARTI000006274875": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "90", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1987-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006274875", "URL": "article/LEGI/ARTI/00/00/06/27/48/LEGIARTI000006274875.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDLXXXXXX090AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000317305", "#text": "Loi 86-1317 1986-12-30 Finances pour 1987 JORF 31 décembre 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006315759", "@num": "L81", "#text": "Livre des procédures fiscales - art. L81 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000317305", "@num": "86-1317", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°86-1317 du 30 décembre 1986 DE FINANCES POUR 1987", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000317305", "@c_titre_court": "Loi n°86-1317 du 30 décembre 1986" }, { "@fin": "2999-01-01", "#text": "Loi n° 86-1317 du 30 décembre 1986 de finances pour 1987", "@debut": "1987-01-01", "@id_txt": "LEGITEXT000006068953", "@c_titre_court": "Loi n° 86-1317 du 30 décembre 1986" } ], "@date_publi": "1986-12-31", "@date_signature": "1986-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006274875", "@fin": "2999-01-01", "@num": "90", "@etat": "VIGUEUR", "@debut": "1987-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001492871", "@fin": "2999-01-01", "@num": "90", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les comptables du Trésor disposent du droit de communication prévu à l'article L. 81 du livre des procédures fiscales, pour le recouvrement des amendes et condamnations pécuniaires qui ne sont pas de nature fiscale.
\n
" } }, "LEGIARTI000006315759": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L81", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315759", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315759.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL081AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042513755", "@num": "4", "#text": "Arrêté du 14 juin 1982 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864438", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-06-14" }, { "#text": "LOI 1920-07-31 ART. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 45-195 1945-12-31 ART. 30", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006274875", "@num": "90", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006927868", "@num": "19", "#text": "Décret n°93-309 du 9 mars 1993 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006331115", "@num": "2", "#text": "Décret n°2000-8 du 4 janvier 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580436", "@nortexte": "ECOF9900032D", "@numtexte": "2000-8", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-04" }, { "@id": "LEGIARTI000022740051", "@num": "2-1", "#text": "Décret n°2000-738 du 1 août 2000 - art. 2-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000218155", "@nortexte": "ECOP0000190D", "@numtexte": "2000-738", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "LEGIARTI000031774729", "@num": "24", "#text": "Décret n°2006-369 du 28 mars 2006 - art. 24 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000456113", "@nortexte": "EQUT0600796D", "@numtexte": "2006-369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-28" }, { "@id": "LEGIARTI000006258436", "@num": "2", "#text": "Décret n°2006-1723 du 23 décembre 2006 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000460486", "@nortexte": "ECOP0600792D", "@numtexte": "2006-1723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGIARTI000029969212", "@num": "4", "#text": "Décret n° 2009-707 du 16 juin 2009 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000030884536", "@num": "4", "#text": "Décret n°2010-1023 du 1 septembre 2010 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022765156", "@nortexte": "DEVT0928684D", "@numtexte": "2010-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-01" }, { "@id": "LEGIARTI000027994823", "@num": "4", "#text": "Arrêté du 13 septembre 2013 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027994134", "@nortexte": "BUDE1323409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-09-13" }, { "@id": "LEGITEXT000030592803", "#text": "DÉCRET n°2015-531 du 12 mai 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030591438", "@nortexte": "FCPE1416545D", "@numtexte": "2015-531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-12" }, { "@id": "LEGITEXT000031117353", "#text": "DÉCRET n°2015-1091 du 28 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031113463", "@nortexte": "FCPE1509130D", "@numtexte": "2015-1091", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-08-28" }, { "@id": "LEGIARTI000032227951", "@num": "6", "#text": "Arrêté du 29 février 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032209070", "@nortexte": "FCPE1606659A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-29" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@id": "LEGITEXT000050772929", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050771533", "@nortexte": "BCPE2430347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000033965043", "@num": "R1261-8", "#text": "Code des transports - art. R1261-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1941-01-03 ANNEXE I ART. 151", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000051191319", "@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": "LEGIARTI000051251771", "@num": "L83 A", "#text": "Livre des procédures fiscales - art. L83 A (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 d'avoir connaissance des documents mentionnés aux articles L. 83 à L. 96 dans les conditions qui y sont précisées.
\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" }, { "#text": "CGI L83, L84, L85, L86, L87, L88, L89, L90, L91, L92, L93, L94, L95", "@sens": "source", "@typelien": "CITATION" }, { "#text": "LOI 1920-07-31 ART. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 45-195 1945-12-31 ART. 30", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "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": "LEGIARTI000006274875", "@num": "90", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006927868", "@num": "19", "#text": "Décret n°93-309 du 9 mars 1993 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006331115", "@num": "2", "#text": "Décret n°2000-8 du 4 janvier 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580436", "@nortexte": "ECOF9900032D", "@numtexte": "2000-8", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-04" }, { "@id": "LEGIARTI000022740051", "@num": "2-1", "#text": "Décret n°2000-738 du 1 août 2000 - art. 2-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000218155", "@nortexte": "ECOP0000190D", "@numtexte": "2000-738", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "LEGIARTI000031774729", "@num": "24", "#text": "Décret n°2006-369 du 28 mars 2006 - art. 24 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000456113", "@nortexte": "EQUT0600796D", "@numtexte": "2006-369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-28" }, { "@id": "LEGIARTI000006258436", "@num": "2", "#text": "Décret n°2006-1723 du 23 décembre 2006 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000460486", "@nortexte": "ECOP0600792D", "@numtexte": "2006-1723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGIARTI000029969212", "@num": "4", "#text": "Décret n° 2009-707 du 16 juin 2009 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000030884536", "@num": "4", "#text": "Décret n°2010-1023 du 1 septembre 2010 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022765156", "@nortexte": "DEVT0928684D", "@numtexte": "2010-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-01" }, { "@id": "LEGIARTI000027994823", "@num": "4", "#text": "Arrêté du 13 septembre 2013 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027994134", "@nortexte": "BUDE1323409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-09-13" }, { "@id": "LEGITEXT000030592803", "#text": "DÉCRET n°2015-531 du 12 mai 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030591438", "@nortexte": "FCPE1416545D", "@numtexte": "2015-531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-12" }, { "@id": "LEGITEXT000031117353", "#text": "DÉCRET n°2015-1091 du 28 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031113463", "@nortexte": "FCPE1509130D", "@numtexte": "2015-1091", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-08-28" }, { "@id": "LEGIARTI000032227951", "@num": "6", "#text": "Arrêté du 29 février 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032209070", "@nortexte": "FCPE1606659A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-29" }, { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@id": "LEGITEXT000050772929", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050771533", "@nortexte": "BCPE2430347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000033965043", "@num": "R1261-8", "#text": "Code des transports - art. R1261-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1941-01-03 ANNEXE I ART. 151", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000051191319", "@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": "LEGIARTI000051251771", "@num": "L83 A", "#text": "Livre des procédures fiscales - art. L83 A (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.
\n
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.
" } }, "LEGIARTI000006315761": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1984-07-24", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315761", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315761.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL081AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042513755", "@num": "4", "#text": "Arrêté du 14 juin 1982 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864438", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-06-14" }, { "#text": "LOI 1920-07-31 ART. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 45-195 1945-12-31 ART. 30", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006273764", "@num": "75", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 75 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006274875", "@num": "90", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006927868", "@num": "19", "#text": "Décret n°93-309 du 9 mars 1993 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006331115", "@num": "2", "#text": "Décret n°2000-8 du 4 janvier 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580436", "@nortexte": "ECOF9900032D", "@numtexte": "2000-8", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-04" }, { "@id": "LEGIARTI000022740051", "@num": "2-1", "#text": "Décret n°2000-738 du 1 août 2000 - art. 2-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000218155", "@nortexte": "ECOP0000190D", "@numtexte": "2000-738", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "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" }, { "#text": "CGI L83, L84, L85, L86, L87, L88, L89, L90, L91, L92, L93, L94, L95", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000029969212", "@num": "4", "#text": "Décret n° 2009-707 du 16 juin 2009 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000030884536", "@num": "4", "#text": "Décret n°2010-1023 du 1 septembre 2010 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022765156", "@nortexte": "DEVT0928684D", "@numtexte": "2010-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-01" }, { "@id": "LEGIARTI000027994823", "@num": "4", "#text": "Arrêté du 13 septembre 2013 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027994134", "@nortexte": "BUDE1323409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-09-13" }, { "@id": "LEGITEXT000030592803", "#text": "DÉCRET n°2015-531 du 12 mai 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030591438", "@nortexte": "FCPE1416545D", "@numtexte": "2015-531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-12" }, { "@id": "LEGITEXT000031117353", "#text": "DÉCRET n°2015-1091 du 28 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031113463", "@nortexte": "FCPE1509130D", "@numtexte": "2015-1091", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-08-28" }, { "@id": "LEGIARTI000032227951", "@num": "6", "#text": "Arrêté du 29 février 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032209070", "@nortexte": "FCPE1606659A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-29" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@id": "LEGITEXT000050772929", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050771533", "@nortexte": "BCPE2430347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000033965043", "@num": "R1261-8", "#text": "Code des transports - art. R1261-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1941-01-03 ANNEXE I ART. 151", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000051191319", "@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": "LEGIARTI000051251771", "@num": "L83 A", "#text": "Livre des procédures fiscales - art. L83 A (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.
\n
L'obligation prevue a l'alinea precedent est applicable quel que soit le support utilise pour la conservation des documents, y compris lorsqu'il est magnetique.
\n
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.
" } }, "LEGIARTI000006315762": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006315762", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315762.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL081AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042513755", "@num": "4", "#text": "Arrêté du 14 juin 1982 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864438", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-06-14" }, { "#text": "CGI L82 A, L82 B, L 83, L84, L85, L85 A, L86 A, L86, L87, L88, L89, L90, L91, L92, L93, L94, L95", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 6 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "JORFTEXT000000870114", "#text": "Décret 86-1087 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000870114", "@numtexte": "86-1087", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "#text": "LOI 1920-07-31 ART. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 45-195 1945-12-31 ART. 30", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000503959", "#text": "Loi 82-1126 1982-12-29 art. 5 Finances pour 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006274875", "@num": "90", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006927868", "@num": "19", "#text": "Décret n°93-309 du 9 mars 1993 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006331115", "@num": "2", "#text": "Décret n°2000-8 du 4 janvier 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580436", "@nortexte": "ECOF9900032D", "@numtexte": "2000-8", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-04" }, { "@id": "LEGIARTI000022740051", "@num": "2-1", "#text": "Décret n°2000-738 du 1 août 2000 - art. 2-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000218155", "@nortexte": "ECOP0000190D", "@numtexte": "2000-738", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "LEGIARTI000031774729", "@num": "24", "#text": "Décret n°2006-369 du 28 mars 2006 - art. 24 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000456113", "@nortexte": "EQUT0600796D", "@numtexte": "2006-369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-28" }, { "@id": "LEGIARTI000006258436", "@num": "2", "#text": "Décret n°2006-1723 du 23 décembre 2006 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000460486", "@nortexte": "ECOP0600792D", "@numtexte": "2006-1723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGIARTI000029969212", "@num": "4", "#text": "Décret n° 2009-707 du 16 juin 2009 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000030884536", "@num": "4", "#text": "Décret n°2010-1023 du 1 septembre 2010 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022765156", "@nortexte": "DEVT0928684D", "@numtexte": "2010-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-01" }, { "@id": "LEGIARTI000027994823", "@num": "4", "#text": "Arrêté du 13 septembre 2013 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027994134", "@nortexte": "BUDE1323409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-09-13" }, { "@id": "LEGITEXT000030592803", "#text": "DÉCRET n°2015-531 du 12 mai 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030591438", "@nortexte": "FCPE1416545D", "@numtexte": "2015-531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-12" }, { "@id": "LEGITEXT000031117353", "#text": "DÉCRET n°2015-1091 du 28 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031113463", "@nortexte": "FCPE1509130D", "@numtexte": "2015-1091", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-08-28" }, { "@id": "LEGIARTI000032227951", "@num": "6", "#text": "Arrêté du 29 février 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032209070", "@nortexte": "FCPE1606659A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-29" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@id": "LEGITEXT000050772929", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050771533", "@nortexte": "BCPE2430347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000033965043", "@num": "R1261-8", "#text": "Code des transports - art. 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R81-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "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": "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. 82 A à L. 96 dans les conditions qui y sont précisées.
\n
L'obligation prevue a l'alinea precedent est applicable quel que soit le support utilise pour la conservation des documents, y compris lorsqu'il est magnétique (1).
\n
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.
\n
(1) Disposition de caractére interprétatif (loi n° 82-1126 du 29 décembre 1982, art. 75).
\n
" } }, "LEGIARTI000006315763": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006315763", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315763.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL081AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042513755", "@num": "4", "#text": "Arrêté du 14 juin 1982 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864438", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-06-14" }, { "#text": "LOI 1920-07-31 ART. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 45-195 1945-12-31 ART. 30", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006274875", "@num": "90", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000532976", "#text": "Décret 90-799 1990-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000532976", "@nortexte": "BUDF9000018D", "@numtexte": "90-799", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "LEGIARTI000006326106", "@num": "1", "#text": "Décret n°90-799 du 10 septembre 1990 - art. 1 () JORF 11 septembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000532976", "@nortexte": "BUDF9000018D", "@numtexte": "90-799", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@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 - 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art. R1261-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1941-01-03 ANNEXE I ART. 151", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000051191319", "@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": "LEGIARTI000051251771", "@num": "L83 A", "#text": "Livre des procédures fiscales - art. L83 A (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": { "TM": { "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": "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 et des renseignements mentionnés aux articles du présent chapitre dans les conditions qui y sont précisées.
\n Le droit prévu à l'alinéa précédent s'exerce quel que soit le support utilisé pour la conservation des documents, y compris lorsqu'il est magnétique.
\n Le droit de communication est étendu, en ce qui concerne les documents mentionnés aux articles L. 83 à L. 95, au profit des agents des administrations chargés du recouvrement des impôts, droits et taxes prévus par le code général des impôts.
" } }, "LEGIARTI000006315764": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315764", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315764.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL081AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042513755", "@num": "4", "#text": "Arrêté du 14 juin 1982 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864438", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-06-14" }, { "#text": "Décision du Conseil Constitutionnel 92-172L 1992-12-29", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Jurisprudence 2000-04-27 13K-5-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "LOI 1920-07-31 ART. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 45-195 1945-12-31 ART. 30", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006274875", "@num": "90", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006535294", "@num": "1", "#text": "Décret n°92-1431 du 30 décembre 1992 - art. 1 (VT) JORF 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000725511", "@nortexte": "BUDF9200035D", "@numtexte": "92-1431", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000726542", "#text": "Décret 93-309 1993-03-09 art. 22", "@sens": "source", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927868", "@num": "19", "#text": "Décret n°93-309 du 9 mars 1993 - art. 19 (V) JORF 11 mars 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@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": "LEGIARTI000027994823", "@num": "4", "#text": "Arrêté du 13 septembre 2013 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027994134", "@nortexte": "BUDE1323409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-09-13" }, { "@id": "LEGITEXT000030592803", "#text": "DÉCRET n°2015-531 du 12 mai 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030591438", "@nortexte": "FCPE1416545D", "@numtexte": "2015-531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-12" }, { "@id": "LEGITEXT000031117353", "#text": "DÉCRET n°2015-1091 du 28 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031113463", "@nortexte": "FCPE1509130D", "@numtexte": "2015-1091", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-08-28" }, { "@id": "LEGIARTI000032227951", "@num": "6", "#text": "Arrêté du 29 février 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032209070", "@nortexte": "FCPE1606659A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-29" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@id": "LEGITEXT000050772929", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050771533", "@nortexte": "BCPE2430347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000033965043", "@num": "R1261-8", "#text": "Code des transports - art. R1261-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 1941-01-03 ANNEXE I ART. 151", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000051191319", "@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": "LEGIARTI000051251771", "@num": "L83 A", "#text": "Livre des procédures fiscales - art. L83 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022177925", "@num": "R*135 S-2", "#text": "Livre des procédures fiscales - art. R*135 S-2 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030593629", "@num": "R*81-1", "#text": "Livre des procédures fiscales - art. R*81-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316225", "@num": "R*81-2", "#text": "Livre des procédures fiscales - art. R*81-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316602", "@num": "R*81-4", "#text": "Livre des procédures fiscales - art. R*81-4 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623870", "@num": "R81-5", "#text": "Livre des procédures fiscales - art. R81-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales L83 à L95", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "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": "LEGIARTI000006315759", "@fin": "1982-01-01", "@num": "L81", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315760", "@fin": "1983-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315761", "@fin": "1984-07-24", "@num": "L81", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315762", "@fin": "1990-06-15", "@num": "L81", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315763", "@fin": "1993-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315764", "@fin": "2002-03-31", "@num": "L81", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315765", "@fin": "2003-07-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315766", "@fin": "2012-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025068699", "@fin": "2015-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030059635", "@fin": "2023-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044981522", "@fin": "2999-01-01", "@num": "L81", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le droit de communication permet aux agents de l'administration, pour l'établissement de l'assiette et le contrôle des impôts, d'avoir connaissance des documents et des renseignements mentionnés aux articles du présent chapitre dans les conditions qui y sont précisées.
\n
Le droit prévu à l'alinéa précédent s'exerce quel que soit le support utilisé pour la conservation des documents, y compris lorsqu'il est magnétique.
\n
Le droit de communication est étendu, en ce qui concerne les documents mentionnés aux articles L. 83 à L. 95, au profit des agents des administrations chargés du recouvrement des impôts, droits et taxes prévus par le code général des impôts.
" } }, "LEGIARTI000006315765": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-07-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315765", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315765.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL081AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042513755", "@num": "4", "#text": "Arrêté du 14 juin 1982 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864438", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-06-14" }, { "@id": "LEGIARTI000006274875", "@num": "90", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006927868", "@num": "19", "#text": "Décret n°93-309 du 9 mars 1993 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006331115", "@num": "2", "#text": "Décret n°2000-8 du 4 janvier 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580436", "@nortexte": "ECOF9900032D", "@numtexte": "2000-8", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-04" }, { "@id": "LEGIARTI000022740051", "@num": "2-1", "#text": "Décret n°2000-738 du 1 août 2000 - art. 2-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000218155", "@nortexte": "ECOP0000190D", "@numtexte": "2000-738", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "JORFTEXT000000778887", "#text": "Décret 2002-922 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000778887", "@nortexte": "BUDF0200011D", "@numtexte": "2002-922", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006212775", "@num": "3", "#text": "Décret n°2002-922 du 6 juin 2002 - art. 3 () JORF 8 juin 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000778887", "@nortexte": "BUDF0200011D", "@numtexte": "2002-922", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000031774729", "@num": "24", "#text": "Décret n°2006-369 du 28 mars 2006 - art. 24 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000456113", "@nortexte": "EQUT0600796D", "@numtexte": "2006-369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-28" }, { "@id": "LEGIARTI000006258436", "@num": "2", "#text": "Décret n°2006-1723 du 23 décembre 2006 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000460486", "@nortexte": "ECOP0600792D", "@numtexte": "2006-1723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGIARTI000029969212", "@num": "4", "#text": "Décret n° 2009-707 du 16 juin 2009 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000030884536", "@num": "4", "#text": "Décret n°2010-1023 du 1 septembre 2010 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022765156", "@nortexte": "DEVT0928684D", "@numtexte": "2010-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-01" }, { "@id": "LEGIARTI000027994823", "@num": "4", "#text": "Arrêté du 13 septembre 2013 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027994134", "@nortexte": "BUDE1323409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-09-13" }, { "@id": "LEGITEXT000030592803", "#text": "DÉCRET n°2015-531 du 12 mai 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030591438", "@nortexte": "FCPE1416545D", "@numtexte": "2015-531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-12" }, { "@id": "LEGITEXT000031117353", "#text": "DÉCRET n°2015-1091 du 28 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031113463", "@nortexte": "FCPE1509130D", "@numtexte": "2015-1091", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-08-28" }, { "@id": "LEGIARTI000032227951", "@num": "6", "#text": "Arrêté du 29 février 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032209070", "@nortexte": "FCPE1606659A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-29" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@id": "LEGITEXT000050772929", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050771533", "@nortexte": "BCPE2430347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000033965043", "@num": "R1261-8", "#text": "Code des transports - art. R1261-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "#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": "LEGIARTI000051191319", "@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": "LEGIARTI000051251771", "@num": "L83 A", "#text": "Livre des procédures fiscales - art. L83 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022177925", "@num": "R*135 S-2", "#text": "Livre des procédures fiscales - art. R*135 S-2 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030593629", "@num": "R*81-1", "#text": "Livre des procédures fiscales - art. R*81-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316225", "@num": "R*81-2", "#text": "Livre des procédures fiscales - art. R*81-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316602", "@num": "R*81-4", "#text": "Livre des procédures fiscales - art. R*81-4 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623870", "@num": "R81-5", "#text": "Livre des procédures fiscales - art. R81-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales L83 à L95", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315759", "@fin": "1982-01-01", "@num": "L81", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315760", "@fin": "1983-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315761", "@fin": "1984-07-24", "@num": "L81", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315762", "@fin": "1990-06-15", "@num": "L81", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315763", "@fin": "1993-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315764", "@fin": "2002-03-31", "@num": "L81", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315765", "@fin": "2003-07-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315766", "@fin": "2012-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025068699", "@fin": "2015-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030059635", "@fin": "2023-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044981522", "@fin": "2999-01-01", "@num": "L81", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le droit de communication permet aux agents de l'administration, pour l'établissement de l'assiette et le contrôle des impôts, d'avoir connaissance des documents et des renseignements mentionnés aux articles du présent chapitre dans les conditions qui y sont précisées.
\n
Le droit prévu au premier alinéa s'exerce quel que soit le support utilisé pour la conservation des documents, y compris lorsqu'il est magnétique.
\n
Le droit de communication est étendu, en ce qui concerne les documents mentionnés aux articles L. 83 à L. 95, au profit des agents des administrations chargés du recouvrement des impôts, droits et taxes prévus par le code général des impôts.
" } }, "LEGIARTI000006315766": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-01", "DATE_DEBUT": "2003-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315766", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315766.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL081AAXXXXXAH" } }, "NOTA": { "CONTENU": "
Ces dispositions entrent en vigueur à compter du 1er juillet 2003.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042513755", "@num": "4", "#text": "Arrêté du 14 juin 1982 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864438", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-06-14" }, { "#text": "LOI 1920-07-31 ART. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 45-195 1945-12-31 ART. 30", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006274875", "@num": "90", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006927868", "@num": "19", "#text": "Décret n°93-309 du 9 mars 1993 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006331115", "@num": "2", "#text": "Décret n°2000-8 du 4 janvier 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580436", "@nortexte": "ECOF9900032D", "@numtexte": "2000-8", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-04" }, { "@id": "LEGIARTI000022740051", "@num": "2-1", "#text": "Décret n°2000-738 du 1 août 2000 - art. 2-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000218155", "@nortexte": "ECOP0000190D", "@numtexte": "2000-738", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "LEGIARTI000006321585", "@num": "17", "#text": "Loi - art. 17 (V) JORF 31 décembre 2002 en vigueur le 1er juillet 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000031774729", "@num": "24", "#text": "Décret n°2006-369 du 28 mars 2006 - art. 24 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000456113", "@nortexte": "EQUT0600796D", "@numtexte": "2006-369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-28" }, { "@id": "LEGIARTI000006258436", "@num": "2", "#text": "Décret n°2006-1723 du 23 décembre 2006 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000460486", "@nortexte": "ECOP0600792D", "@numtexte": "2006-1723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGIARTI000029969212", "@num": "4", "#text": "Décret n° 2009-707 du 16 juin 2009 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000030884536", "@num": "4", "#text": "Décret n°2010-1023 du 1 septembre 2010 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022765156", "@nortexte": "DEVT0928684D", "@numtexte": "2010-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-01" }, { "@id": "LEGIARTI000027994823", "@num": "4", "#text": "Arrêté du 13 septembre 2013 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027994134", "@nortexte": "BUDE1323409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-09-13" }, { "@id": "LEGITEXT000030592803", "#text": "DÉCRET n°2015-531 du 12 mai 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030591438", "@nortexte": "FCPE1416545D", "@numtexte": "2015-531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-12" }, { "@id": "LEGITEXT000031117353", "#text": "DÉCRET n°2015-1091 du 28 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031113463", "@nortexte": "FCPE1509130D", "@numtexte": "2015-1091", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-08-28" }, { "@id": "LEGIARTI000032227951", "@num": "6", "#text": "Arrêté du 29 février 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032209070", "@nortexte": "FCPE1606659A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-29" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@id": "LEGITEXT000050772929", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050771533", "@nortexte": "BCPE2430347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000033965043", "@num": "R1261-8", "#text": "Code des transports - art. R1261-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2003", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 1941-01-03 ANNEXE I ART. 151", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000051191319", "@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": "LEGIARTI000051251771", "@num": "L83 A", "#text": "Livre des procédures fiscales - art. L83 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022177925", "@num": "R*135 S-2", "#text": "Livre des procédures fiscales - art. R*135 S-2 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030593629", "@num": "R*81-1", "#text": "Livre des procédures fiscales - art. R*81-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316225", "@num": "R*81-2", "#text": "Livre des procédures fiscales - art. R*81-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316602", "@num": "R*81-4", "#text": "Livre des procédures fiscales - art. R*81-4 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623870", "@num": "R81-5", "#text": "Livre des procédures fiscales - art. R81-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales L83 à L95", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315759", "@fin": "1982-01-01", "@num": "L81", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315760", "@fin": "1983-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315761", "@fin": "1984-07-24", "@num": "L81", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315762", "@fin": "1990-06-15", "@num": "L81", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315763", "@fin": "1993-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315764", "@fin": "2002-03-31", "@num": "L81", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315765", "@fin": "2003-07-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315766", "@fin": "2012-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025068699", "@fin": "2015-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030059635", "@fin": "2023-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044981522", "@fin": "2999-01-01", "@num": "L81", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le droit de communication permet aux agents de l'administration, pour l'établissement de l'assiette et le contrôle des impôts, d'avoir connaissance des documents et des renseignements mentionnés aux articles du présent chapitre dans les conditions qui y sont précisées.
\n
Le droit prévu au premier alinéa s'exerce quel que soit le support utilisé pour la conservation des documents.
\n
Le droit de communication est étendu, en ce qui concerne les documents mentionnés aux articles L. 83 à L. 95, au profit des agents des administrations chargés du recouvrement des impôts, droits et taxes prévus par le code général des impôts.
" } }, "LEGIARTI000025068699": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025068699", "URL": "article/LEGI/ARTI/00/00/25/06/86/LEGIARTI000025068699.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042513755", "@num": "4", "#text": "Arrêté du 14 juin 1982 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864438", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-06-14" }, { "#text": "LOI 1920-07-31 ART. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 45-195 1945-12-31 ART. 30", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006274875", "@num": "90", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006927868", "@num": "19", "#text": "Décret n°93-309 du 9 mars 1993 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006331115", "@num": "2", "#text": "Décret n°2000-8 du 4 janvier 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580436", "@nortexte": "ECOF9900032D", "@numtexte": "2000-8", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-04" }, { "@id": "LEGIARTI000022740051", "@num": "2-1", "#text": "Décret n°2000-738 du 1 août 2000 - art. 2-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000218155", "@nortexte": "ECOP0000190D", "@numtexte": "2000-738", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "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": "LEGIARTI000025062850", "@num": "59", "#text": "LOI n°2011-1978 du 28 décembre 2011 - art. 59 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000027994823", "@num": "4", "#text": "Arrêté du 13 septembre 2013 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027994134", "@nortexte": "BUDE1323409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-09-13" }, { "@id": "LEGITEXT000030592803", "#text": "DÉCRET n°2015-531 du 12 mai 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030591438", "@nortexte": "FCPE1416545D", "@numtexte": "2015-531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-12" }, { "@id": "LEGITEXT000031117353", "#text": "DÉCRET n°2015-1091 du 28 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031113463", "@nortexte": "FCPE1509130D", "@numtexte": "2015-1091", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-08-28" }, { "@id": "LEGIARTI000032227951", "@num": "6", "#text": "Arrêté du 29 février 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032209070", "@nortexte": "FCPE1606659A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-29" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@id": "LEGITEXT000050772929", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050771533", "@nortexte": "BCPE2430347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000033965043", "@num": "R1261-8", "#text": "Code des transports - art. R1261-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1941-01-03 ANNEXE I ART. 151", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000051191319", "@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": "LEGIARTI000051251771", "@num": "L83 A", "#text": "Livre des procédures fiscales - art. L83 A (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": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315759", "@fin": "1982-01-01", "@num": "L81", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315760", "@fin": "1983-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315761", "@fin": "1984-07-24", "@num": "L81", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315762", "@fin": "1990-06-15", "@num": "L81", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315763", "@fin": "1993-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315764", "@fin": "2002-03-31", "@num": "L81", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315765", "@fin": "2003-07-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315766", "@fin": "2012-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025068699", "@fin": "2015-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030059635", "@fin": "2023-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044981522", "@fin": "2999-01-01", "@num": "L81", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le droit de communication permet aux agents de l'administration, pour l'établissement de l'assiette et le contrôle des impôts, d'avoir connaissance des documents et des renseignements mentionnés aux articles du présent chapitre dans les conditions qui y sont précisées.

\n
\n

Le droit prévu au premier alinéa s'exerce quel que soit le support utilisé pour la conservation des documents.

\n
\n

Le droit de communication est étendu, en ce qui concerne les documents mentionnés aux articles L. 83 à L. 95, au profit des agents des administrations chargés du recouvrement des impôts, droits et taxes prévus par le code général des impôts.

Des fonctionnaires des administrations des autres Etats membres peuvent assister à l'exercice du droit de communication dans les conditions prévues au 3 de l'article L. 45.

\n
" } }, "LEGIARTI000030059635": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L81", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030059635", "URL": "article/LEGI/ARTI/00/00/30/05/96/LEGIARTI000030059635.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Aux termes du C du III de l'article 21 de la loi n° 2014-1655 du 29 décembre 2014, ces dispositions s'appliquent aux droits de communication exercés à compter du 1er janvier 2015.
\n

" }, "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": "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": "LEGIARTI000027994823", "@num": "4", "#text": "Arrêté du 13 septembre 2013 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027994134", "@nortexte": "BUDE1323409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-09-13" }, { "@id": "LEGITEXT000030592803", "#text": "DÉCRET n°2015-531 du 12 mai 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030591438", "@nortexte": "FCPE1416545D", "@numtexte": "2015-531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-12" }, { "@id": "LEGITEXT000031117353", "#text": "DÉCRET n°2015-1091 du 28 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031113463", "@nortexte": "FCPE1509130D", "@numtexte": "2015-1091", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-08-28" }, { "@id": "LEGIARTI000032227951", "@num": "6", "#text": "Arrêté du 29 février 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032209070", "@nortexte": "FCPE1606659A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-29" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@id": "LEGITEXT000050772929", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050771533", "@nortexte": "BCPE2430347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000033965043", "@num": "R1261-8", "#text": "Code des transports - art. R1261-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 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": "LEGIARTI000030009381", "@num": "21", "#text": "LOI n°2014-1655 du 29 décembre 2014 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029990432", "@nortexte": "FCPX1425969L", "@numtexte": "2014-1655", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000051191319", "@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": "LEGIARTI000006315005", "@num": "L45", "#text": "Livre des procédures fiscales - art. L45", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315770", "@num": "L83", "#text": "Livre des procédures fiscales - art. L83", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051251771", "@num": "L83 A", "#text": "Livre des procédures fiscales - art. L83 A (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": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315759", "@fin": "1982-01-01", "@num": "L81", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315760", "@fin": "1983-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315761", "@fin": "1984-07-24", "@num": "L81", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315762", "@fin": "1990-06-15", "@num": "L81", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315763", "@fin": "1993-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315764", "@fin": "2002-03-31", "@num": "L81", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315765", "@fin": "2003-07-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315766", "@fin": "2012-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025068699", "@fin": "2015-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030059635", "@fin": "2023-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044981522", "@fin": "2999-01-01", "@num": "L81", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le droit de communication permet aux agents de l'administration, pour l'établissement de l'assiette, le contrôle et le recouvrement des impôts, d'avoir connaissance des documents et des renseignements mentionnés aux articles du présent chapitre dans les conditions qui y sont précisées.

Pour l'établissement de l'assiette et le contrôle de l'impôt, le droit de communication peut porter sur des informations relatives à des personnes non identifiées, dans les conditions fixées par décret en Conseil d'Etat pris après avis de la Commission nationale de l'informatique et des libertés.

Le droit prévu au premier alinéa s'exerce sur place ou par correspondance, y compris électronique, et quel que soit le support utilisé pour la conservation des documents.

Les agents de l'administration peuvent prendre copie des documents dont ils ont connaissance en application du premier alinéa.

Des fonctionnaires des administrations des autres Etats membres peuvent assister à l'exercice du droit de communication dans les conditions prévues au 3 de l'article L. 45.

" } }, "LEGIARTI000044981522": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L81", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044981522", "URL": "article/LEGI/ARTI/00/00/44/98/15/LEGIARTI000044981522.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au B du III de l'article 134 de la loi n° 2021-1900 du 30 décembre 2021, ces dispositions entrent en vigueur le 1^er janvier 2023.

" }, "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": "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": "LEGIARTI000027994823", "@num": "4", "#text": "Arrêté du 13 septembre 2013 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027994134", "@nortexte": "BUDE1323409A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-09-13" }, { "@id": "LEGITEXT000030592803", "#text": "DÉCRET n°2015-531 du 12 mai 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030591438", "@nortexte": "FCPE1416545D", "@numtexte": "2015-531", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-12" }, { "@id": "LEGITEXT000031117353", "#text": "DÉCRET n°2015-1091 du 28 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031113463", "@nortexte": "FCPE1509130D", "@numtexte": "2015-1091", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-08-28" }, { "@id": "LEGIARTI000032227951", "@num": "6", "#text": "Arrêté du 29 février 2016 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032209070", "@nortexte": "FCPE1606659A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-29" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@id": "LEGITEXT000050772929", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050771533", "@nortexte": "BCPE2430347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000033965043", "@num": "R1261-8", "#text": "Code des transports - art. R1261-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 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": "LEGIARTI000044794758", "@num": "134", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 134 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000051191319", "@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": "LEGIARTI000044981526", "@num": "L45", "#text": "Livre des procédures fiscales - art. L45 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315770", "@num": "L83", "#text": "Livre des procédures fiscales - art. L83", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051251771", "@num": "L83 A", "#text": "Livre des procédures fiscales - art. L83 A (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": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315759", "@fin": "1982-01-01", "@num": "L81", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315760", "@fin": "1983-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315761", "@fin": "1984-07-24", "@num": "L81", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315762", "@fin": "1990-06-15", "@num": "L81", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315763", "@fin": "1993-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315764", "@fin": "2002-03-31", "@num": "L81", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315765", "@fin": "2003-07-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315766", "@fin": "2012-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025068699", "@fin": "2015-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030059635", "@fin": "2023-01-01", "@num": "L81", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044981522", "@fin": "2999-01-01", "@num": "L81", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le droit prévu au premier alinéa s'exerce sur place ou par correspondance, y compris électronique, et quel que soit le support utilisé pour la conservation des documents.

Les agents de l'administration peuvent prendre copie des documents dont ils ont connaissance en application du premier alinéa.

Des fonctionnaires des administrations des autres Etats membres peuvent assister à l'exercice du droit de communication dans les conditions prévues au II de l'article L. 45.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006315760", "cible": true, "cidtexte": "JORFTEXT000000317305", "id": "LEGIARTI000006274875", "typelien": "CITATION" }, { "article_id": "LEGIARTI000044981522", "cible": true, "cidtexte": "JORFTEXT000000317305", "id": "LEGIARTI000006274875", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315762", "cible": true, "cidtexte": "JORFTEXT000000317305", "id": "LEGIARTI000006274875", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315763", "cible": true, "cidtexte": "JORFTEXT000000317305", "id": "LEGIARTI000006274875", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315764", "cible": true, "cidtexte": "JORFTEXT000000317305", "id": "LEGIARTI000006274875", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315765", "cible": true, "cidtexte": "JORFTEXT000000317305", "id": "LEGIARTI000006274875", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315766", "cible": true, "cidtexte": "JORFTEXT000000317305", "id": "LEGIARTI000006274875", "typelien": "CITATION" }, { "article_id": "LEGIARTI000025068699", "cible": true, "cidtexte": "JORFTEXT000000317305", "id": "LEGIARTI000006274875", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315761", "cible": true, "cidtexte": "JORFTEXT000000317305", "id": "LEGIARTI000006274875", "typelien": "CITATION" }, { "article_id": "LEGIARTI000030059635", "cible": true, "cidtexte": "JORFTEXT000000317305", "id": "LEGIARTI000006274875", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315759", "cible": true, "cidtexte": "JORFTEXT000000317305", "id": "LEGIARTI000006274875", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000317305": { "SM": { "CONTENU": "Modification du code général des impôts, du code des douanes, du livre des procédures fiscales, du code des communes. \nTransposition complète de la directive 97/13/CE du Parlement Européen et du Conseil du 10 avril 1997 relative à un cadre commun pour les autorisations générales et les licences individuelles dans le secteur des services de télécommunications." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 4,31,89 (III),45-1." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000877592", "#text": "Loi du 16 avril 1895", "@sens": "source", "@cidtexte": "JORFTEXT000000877592", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1895-04-16" }, { "@id": "LEGIARTI000006476273", "@num": "8", "#text": "Loi n°48-777 du 4 mai 1948 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000695332", "@numtexte": "48-777", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1948-05-04" }, { "@id": "JORFTEXT000000695332", "#text": "Loi n° 48-777 du 4 mai 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000695332", "@numtexte": "48-777", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1948-05-04" }, { "@id": "JORFTEXT000000692445", "#text": "Loi n°49-420 du 25 mars 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000692445", "@numtexte": "49-420", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-25" }, { "@id": "JORFTEXT000000302709", "#text": "Décret n°57-1408 du 31 décembre 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000302709", "@numtexte": "57-1408", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1957-12-31" }, { "@id": "JORFTEXT000000339591", "#text": "Ordonnance n° 59-2 du 2 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000339591", "@numtexte": "59-2", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-02" }, { "@id": "JORFTEXT000000508778", "#text": "Loi n°60-859 du 13 août 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000508778", "@numtexte": "60-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-08-13" }, { "@id": "JORFARTI000001295331", "@num": "3", "#text": "Loi n°60-859 du 13 août 1960 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000508778", "@numtexte": "60-859", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1960-08-13" }, { "@id": "JORFTEXT000000684270", "#text": "Loi n°62-873 du 31 juillet 1962", "@sens": "source", "@cidtexte": "JORFTEXT000000684270", "@numtexte": "62-873", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1962-07-31" }, { "@id": "JORFARTI000001292837", "@num": "4", "#text": "Loi n°62-873 du 31 juillet 1962 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000684270", "@numtexte": "62-873", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1962-07-31" }, { "@id": "JORFTEXT000000319965", "#text": "Loi n° 64-707 du 10 juillet 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000319965", "@numtexte": "64-707", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1964-07-10" }, { "@id": "JORFTEXT000000503942", "#text": "Loi n°65-1154 du 30 décembre 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000503942", "@numtexte": "65-1154", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1965-12-30" }, { "@id": "JORFTEXT000000888309", "#text": "Loi n°76-448 du 24 mai 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000888309", "@numtexte": "76-448", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-05-24" }, { "@id": "JORFARTI000001117382", "@num": "10", "#text": "Loi n°76-448 du 24 mai 1976 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000888309", "@numtexte": "76-448", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-05-24" }, { "@id": "JORFTEXT000000684771", "#text": "LOI n° 76-663 du 19 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000684771", "@numtexte": "76-663", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "JORFTEXT000000522848", "#text": "Loi n°78-1023 du 23 octobre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522848", "@numtexte": "78-1023", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-10-23" }, { "@id": "JORFARTI000001884579", "@num": "4", "#text": "Loi n°78-1023 du 23 octobre 1978 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000522848", "@numtexte": "78-1023", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-10-23" }, { "@id": "JORFTEXT000000705191", "#text": "Loi n°80-30 du 18 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "LEGIARTI000006847000", "@num": "30", "#text": "Loi n°80-531 du 15 juillet 1980 - art. 30 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "JORFTEXT000000886864", "#text": "Loi n° 80-531 du 15 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "JORFARTI000001310715", "@num": "30", "#text": "Loi n° 80-531 du 15 juillet 1980 - art. 30", "@sens": "source", "@cidtexte": "JORFTEXT000000886864", "@numtexte": "80-531", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-15" }, { "@id": "JORFTEXT000000691740", "#text": "Loi n°82-540 du 28 juin 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691740", "@numtexte": "82-540", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-06-28" }, { "@id": "JORFTEXT000000319755", "#text": "Loi n°82-939 du 4 novembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000319755", "@numtexte": "82-939", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-11-04" }, { "@id": "JORFTEXT000000320195", "#text": "Loi n° 83-663 du 22 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000320195", "@numtexte": "83-663", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-22" }, { "@id": "JORFARTI000001103942", "@num": "14", "#text": "Loi n° 83-663 du 22 juillet 1983 - art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000320195", "@numtexte": "83-663", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-22" }, { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFARTI000001867386", "@num": "61", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 61", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000320661", "#text": "Loi n°84-578 du 9 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "JORFARTI000001864864", "@num": "1", "#text": "Loi n°84-578 du 9 juillet 1984 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000320661", "@numtexte": "84-578", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-07-09" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 DE FINANCES POUR 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001493148", "@num": "25", "#text": "Loi n°84-1208 DE FINANCES POUR 1985 - art. 25", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001295515", "@num": "30", "#text": "Loi n°84-1208 DE FINANCES POUR 1985 - art. 30", "@sens": "source", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFTEXT000000317283", "#text": "Loi n°85-1098 du 11 octobre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000317283", "@numtexte": "85-1098", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-10-11" }, { "@id": "LEGIARTI000006274447", "@num": "2", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000878230", "#text": "Loi n°85-1403 du 30 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000002280760", "@num": "10", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001104126", "@num": "2", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFARTI000001915573", "@num": "34", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 34", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "JORFTEXT000000512460", "#text": "Loi n°86-824 du 11 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFARTI000001686347", "@num": "5", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000512205", "#text": "Loi n° 86-1067 du 30 septembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "JORFTEXT000000516854", "#text": "Décision Européenne n°86-221 du 29 décembre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000516854", "@numtexte": "86-221", "@typelien": "MODIFIE", "@naturetexte": "DECISION_CC", "@datesignatexte": "1986-12-29" }, { "@id": "LEGITEXT000006068953", "#text": "Loi n°86-1317 du 30 décembre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274758", "@num": "1", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274887", "@num": "102", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 102 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006317539", "@num": "11", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 11 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006317539", "@num": "11", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 11 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274781", "@num": "12", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 12 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274782", "@num": "13", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 13 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274783", "@num": "14", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 14 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274787", "@num": "18", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 18 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274759", "@num": "2", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274790", "@num": "22", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 22 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274792", "@num": "24", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 24 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274794", "@num": "26", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 26 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274800", "@num": "32", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 32 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274806", "@num": "38", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 38 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274808", "@num": "40", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274809", "@num": "41", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 41 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274810", "@num": "42", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 42 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274813", "@num": "45", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 45 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274829", "@num": "47", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 47 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274762", "@num": "5", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 5 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274834", "@num": "52", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 52 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274835", "@num": "53", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 53 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274836", "@num": "54", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 54 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274837", "@num": "54", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274764", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274772", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274776", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274766", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274771", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274767", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274770", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274765", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274768", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274775", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274774", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274769", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274773", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274763", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274763", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274777", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000017924035", "@num": "6", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274778", "@num": "7", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274857", "@num": "74", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 74 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006317538", "@num": "8", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006317538", "@num": "8", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274864", "@num": "81", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 81 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274867", "@num": "83", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 83 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274868", "@num": "84", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 84 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274869", "@num": "85", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 85 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274871", "@num": "87", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 87 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274873", "@num": "89", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 89 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274875", "@num": "90", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274883", "@num": "98", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 98 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006274884", "@num": "99", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 99 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000882425", "#text": "Décret n°87-1 du 5 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000882425", "@numtexte": "87-1", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-05" }, { "@id": "JORFTEXT000000689789", "#text": "Arrêté du 2 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000689789", "@nortexte": "BUDD9770000A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-02" }, { "@id": "JORFTEXT000000318164", "#text": "Arrêté du 14 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000318164", "@nortexte": "ECOT8710000A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-14" }, { "@id": "JORFTEXT000000494452", "#text": "Arrêté du 8 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000494452", "@nortexte": "BUDF8720001A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-08" }, { "@id": "LEGITEXT000006057242", "#text": "Arrêté du 8 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000494452", "@nortexte": "BUDF8720001A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-08" }, { "@id": "LEGIARTI000006328306", "@num": "1", "#text": "Arrêté du 8 janvier 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000494452", "@nortexte": "BUDF8720001A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-08" }, { "@id": "JORFTEXT000000333011", "#text": "Décret n°87-49 du 31 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGITEXT000006066042", "#text": "Décret n°87-49 du 31 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGITEXT000006066042", "#text": "Décret n°87-49 du 31 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325183", "@num": "1", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325183", "@num": "1", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325184", "@num": "2", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325184", "@num": "2", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325185", "@num": "3", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325185", "@num": "3", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325186", "@num": "4", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325186", "@num": "4", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325188", "@num": "5", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325188", "@num": "5", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325189", "@num": "6", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325189", "@num": "6", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325190", "@num": "7", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "LEGIARTI000006325190", "@num": "7", "#text": "Décret n°87-49 du 31 janvier 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333011", "@nortexte": "BUDF8700002D", "@numtexte": "87-49", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-31" }, { "@id": "JORFTEXT000000318469", "#text": "Arrêté du 27 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000318469", "@nortexte": "AGRM8700194A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-27" }, { "@id": "LEGITEXT000006057266", "#text": "Arrêté du 27 janvier 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000318469", "@nortexte": "AGRM8700194A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-27" }, { "@id": "LEGIARTI000006328330", "@num": "1", "#text": "Arrêté du 27 janvier 1987 - art. 1 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000318469", "@nortexte": "AGRM8700194A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-27" }, { "@id": "LEGIARTI000006328331", "@num": "2", "#text": "Arrêté du 27 janvier 1987 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000318469", "@nortexte": "AGRM8700194A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-27" }, { "@id": "LEGIARTI000006328332", "@num": "3", "#text": "Arrêté du 27 janvier 1987 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000318469", "@nortexte": "AGRM8700194A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-27" }, { "@id": "JORFTEXT000000873459", "#text": "Arrêté du 10 février 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000873459", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-02-10" }, { "@id": "JORFTEXT000000498041", "#text": "Arrêté du 2 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000498041", "@nortexte": "BUDF8700004A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-02" }, { "@id": "LEGITEXT000006057336", "#text": "Arrêté du 2 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000498041", "@nortexte": "BUDF8700004A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-02" }, { "@id": "LEGIARTI000006328345", "@num": "1", "#text": "Arrêté du 2 mars 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000498041", "@nortexte": "BUDF8700004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-02" }, { "@id": "LEGIARTI000006328345", "@num": "1", "#text": "Arrêté du 2 mars 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000498041", "@nortexte": "BUDF8700004A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-02" }, { "@id": "LEGIARTI000006328346", "@num": "2", "#text": "Arrêté du 2 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000498041", "@nortexte": "BUDF8700004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-02" }, { "@id": "LEGIARTI000006328346", "@num": "2", "#text": "Arrêté du 2 mars 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000498041", "@nortexte": "BUDF8700004A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-02" }, { "@id": "LEGIARTI000006328347", "@num": "3", "#text": "Arrêté du 2 mars 1987 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000498041", "@nortexte": "BUDF8700004A", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-02" }, { "@id": "LEGIARTI000006328347", "@num": "3", "#text": "Arrêté du 2 mars 1987 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000498041", "@nortexte": "BUDF8700004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-03-02" }, { "@id": "JORFTEXT000000333831", "#text": "Décret n°87-183 du 17 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000333831", "@nortexte": "BUDF8720036D", "@numtexte": "87-183", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-17" }, { "@id": "JORFTEXT000000334041", "#text": "Décret n°87-225 du 27 mars 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000334041", "@nortexte": "ACVP8720011D", "@numtexte": "87-225", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-03-27" }, { "@id": "JORFTEXT000000517863", "#text": "Décret n°87-309 du 4 mai 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000517863", "@nortexte": "JUSA8700046D", "@numtexte": "87-309", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-05-04" }, { "@id": "JORFTEXT000000700363", "#text": "Décret n°87-326 du 13 mai 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000700363", "@numtexte": "87-326", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-05-13" }, { "@id": "JORFTEXT000000843847", "#text": "Arrêté du 22 avril 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000843847", "@nortexte": "BUDF8710036A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-22" }, { "@id": "JORFTEXT000000477718", "#text": "Arrêté du 7 juillet 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000477718", "@nortexte": "ECOT8710027A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-07-07" }, { "@id": "JORFARTI000001686807", "@num": "57", "#text": "Loi n°87-529 du 13 juillet 1987 - art. 57, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000874948", "@nortexte": "INTX8700094L", "@numtexte": "87-529", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-13" }, { "@id": "JORFTEXT000000874956", "#text": "Loi n°87-571 du 23 juillet 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "JORFARTI000002281818", "@num": "2", "#text": "Loi n°87-571 du 23 juillet 1987 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000874956", "@nortexte": "ECOX8700093L", "@numtexte": "87-571", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-23" }, { "@id": "JORFTEXT000000695686", "#text": "Décret n°87-642 du 6 août 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000695686", "@nortexte": "BUDF8720067D", "@numtexte": "87-642", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-08-06" }, { "@id": "JORFTEXT000000495685", "#text": "Arrêté du 30 octobre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000495685", "@nortexte": "PTTT8700781A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-10-30" }, { "@id": "JORFTEXT000000863517", "#text": "Arrêté du 30 octobre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000863517", "@nortexte": "PTTT8700782A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-10-30" }, { "@id": "JORFTEXT000000321591", "#text": "Arrêté du 30 octobre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000321591", "@nortexte": "PTTT8700783A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-10-30" }, { "@id": "JORFTEXT000000682641", "#text": "Arrêté du 30 octobre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000682641", "@nortexte": "PTTT8700785A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-10-30" }, { "@id": "JORFTEXT000000863518", "#text": "Arrêté du 30 octobre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000863518", "@nortexte": "PTTT8700784A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-10-30" }, { "@id": "JORFTEXT000000682643", "#text": "Arrêté du 30 octobre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000682643", "@nortexte": "PTTT8700786A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-10-30" }, { "@id": "JORFTEXT000000333406", "#text": "Décret n°87-888 du 30 octobre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000333406", "@nortexte": "PTTT8700789D", "@numtexte": "87-888", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-10-30" }, { "@id": "JORFTEXT000000863747", "#text": "Arrêté du 2 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000863747", "@nortexte": "BUDR8703126A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-11-02" }, { "@id": "JORFTEXT000000522896", "#text": "Décret n°87-898 du 31 octobre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000522896", "@nortexte": "BUDF8730071D", "@numtexte": "87-898", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-10-31" }, { "@id": "JORFTEXT000000683634", "#text": "Arrêté du 12 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000683634", "@nortexte": "ECOT8711007A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-11-12" }, { "@id": "JORFTEXT000000683873", "#text": "Arrêté du 23 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000683873", "@nortexte": "BUDF8700007A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-11-23" }, { "@id": "JORFTEXT000000696711", "#text": "Décret n°87-940 du 23 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFARTI000001112285", "@num": "1", "#text": "Décret n°87-940 du 23 novembre 1987 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFARTI000001493657", "@num": "3", "#text": "Décret n°87-940 du 23 novembre 1987 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFARTI000001690549", "@num": "4", "#text": "Décret n°87-940 du 23 novembre 1987 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFTEXT000000696712", "#text": "Décret n°87-941 du 23 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000696712", "@nortexte": "BUDF8700006D", "@numtexte": "87-941", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFTEXT000000704007", "#text": "Décret n°87-1029 du 22 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGITEXT000006065763", "#text": "Décret n°87-1029 du 22 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325377", "@num": "1", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325377", "@num": "1", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325378", "@num": "2", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325378", "@num": "2", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325379", "@num": "3", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325379", "@num": "3", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325380", "@num": "4", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325380", "@num": "4", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325381", "@num": "5", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325381", "@num": "5", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325382", "@num": "6", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325382", "@num": "6", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325383", "@num": "7", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "LEGIARTI000006325383", "@num": "7", "#text": "Décret n°87-1029 du 22 décembre 1987 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704007", "@nortexte": "BUDF8710086D", "@numtexte": "87-1029", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-22" }, { "@id": "JORFTEXT000000317543", "#text": "Loi n°87-1060 du 30 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275108", "@num": "2", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 2 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFARTI000001102074", "@num": "20", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 20, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275149", "@num": "43", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 43 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFARTI000001295800", "@num": "43", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 43, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFARTI000002472067", "@num": "89", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 89, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFARTI000001138796", "@num": "93", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 93, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275200", "@num": "6", "#text": "Loi n°87-1061 du 30 décembre 1987 - art. 6 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000687676", "@nortexte": "ECOX8700165L", "@numtexte": "87-1061", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000874489", "#text": "Loi n°87-1127 du 31 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000874489", "@nortexte": "JUST8700055L", "@numtexte": "87-1127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-31" }, { "@id": "JORFTEXT000000509145", "#text": "Décret n°88-30 du 8 janvier 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509145", "@nortexte": "BUDF8720085D", "@numtexte": "88-30", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-01-08" }, { "@id": "LEGITEXT000006066513", "#text": "Décret n°88-30 du 8 janvier 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509145", "@nortexte": "BUDF8720085D", "@numtexte": "88-30", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-01-08" }, { "@id": "LEGIARTI000006325446", "@num": "1", "#text": "Décret n°88-30 du 8 janvier 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509145", "@nortexte": "BUDF8720085D", "@numtexte": "88-30", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1988-01-08" }, { "@id": "LEGIARTI000006325446", "@num": "1", "#text": "Décret n°88-30 du 8 janvier 1988 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509145", "@nortexte": "BUDF8720085D", "@numtexte": "88-30", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-01-08" }, { "@id": "JORFTEXT000000662342", "#text": "Arrêté du 10 février 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000662342", "@nortexte": "ECOT8811020A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-02-10" }, { "@id": "JORFTEXT000000314804", "#text": "Décret n°88-156 du 10 février 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000314804", "@nortexte": "ACVP8720067D", "@numtexte": "88-156", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-10" }, { "@id": "JORFTEXT000000692153", "#text": "Décret n°88-499 du 3 mai 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000692153", "@nortexte": "MCCT8800230D", "@numtexte": "88-499", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-03" }, { "@id": "JORFTEXT000000504053", "#text": "Décret n°88-530 du 4 mai 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000504053", "@nortexte": "ACVP8820019D", "@numtexte": "88-530", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-05-04" }, { "@id": "JORFTEXT000000319109", "#text": "Arrêté du 30 septembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000319109", "@nortexte": "PTTT8800788A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-09-30" }, { "@id": "JORFTEXT000000509838", "#text": "Décret n°88-1001 du 20 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFARTI000001867847", "@num": "3", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFARTI000001491806", "@num": "4", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000508832", "#text": "Loi n°88-1149 du 23 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFARTI000002279312", "@num": "36", "#text": "Loi n°88-1149 du 23 décembre 1988 - art. 36, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000508832", "@nortexte": "ECOX8800121L", "@numtexte": "88-1149", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-12-23" }, { "@id": "JORFTEXT000000863550", "#text": "Arrêté du 20 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000863550", "@nortexte": "PTTT8801119A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-12-20" }, { "@id": "JORFTEXT000000687336", "#text": "Décret n°88-1190 du 28 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000687336", "@nortexte": "BUDF8800014D", "@numtexte": "88-1190", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-28" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000006317614", "@num": "18", "#text": "Loi n°88-1193 du 29 décembre 1988 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509064", "@nortexte": "ECOX8800157L", "@numtexte": "88-1193", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-29" }, { "@id": "JORFTEXT000000517602", "#text": "Décret n°89-561 du 11 août 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000517602", "@nortexte": "INTB8900238D", "@numtexte": "89-561", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-08-11" }, { "@id": "JORFTEXT000000336188", "#text": "Décret n°89-801 du 27 octobre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "JORFARTI000002075906", "@num": "1", "#text": "Décret n°89-801 du 27 octobre 1989 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000336188", "@nortexte": "BUDF8900006D", "@numtexte": "89-801", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000006317667", "@num": "29", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 29 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317685", "@num": "45", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 45 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000349413", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000349413", "@nortexte": "PTTT9000127A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-02-07" }, { "@id": "JORFTEXT000000532781", "#text": "DECRET90-149", "@sens": "cible", "@cidtexte": "JORFTEXT000000532781", "@nortexte": "EQUA9000215D", "@numtexte": "90-149", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-13" }, { "@id": "JORFTEXT000000166186", "#text": "LOI89-935", "@sens": "cible", "@cidtexte": "JORFTEXT000000166186", "@nortexte": "ECOX8900115Z", "@numtexte": "89-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000716493", "#text": "LOI90-568", "@sens": "cible", "@cidtexte": "JORFTEXT000000716493", "@nortexte": "PTTX9000053L", "@numtexte": "90-568", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-02" }, { "@id": "JORFTEXT000000717191", "#text": "LOI90-1168", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000006317995", "@num": "46", "#text": "Loi - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000864574", "#text": "Loi n°90-1169 du 29 décembre 1990", "@sens": "cible", "@cidtexte": "JORFTEXT000000864574", "@nortexte": "ECOX9000172L", "@numtexte": "90-1169", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "JORFTEXT000000312403", "#text": "Décret n°91-474 du 14 mai 1991", "@sens": "cible", "@cidtexte": "JORFTEXT000000312403", "@nortexte": "BUDR9104044D", "@numtexte": "91-474", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-05-14" }, { "@id": "JORFTEXT000000356342", "#text": "LOI91-1322", "@sens": "cible", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000355987", "#text": "LOI91-1323", "@sens": "cible", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000722113", "#text": "LOI92-125", "@sens": "cible", "@cidtexte": "JORFTEXT000000722113", "@nortexte": "INTX9000102L", "@numtexte": "92-125", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-02-06" }, { "@id": "JORFTEXT000000356878", "#text": "DECRET92-305", "@sens": "cible", "@cidtexte": "JORFTEXT000000356878", "@nortexte": "BUDD9250001D", "@numtexte": "92-305", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-03-30" }, { "@id": "JORFTEXT000000543112", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000543112", "@nortexte": "MENK9200112A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-09-15" }, { "@id": "JORFTEXT000000710798", "#text": "LOI92-1203", "@sens": "cible", "@cidtexte": "JORFTEXT000000710798", "@nortexte": "ECOX9100201L", "@numtexte": "92-1203", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-11-06" }, { "@id": "LEGIARTI000006318612", "@num": "56", "#text": "Loi - art. 56 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000179313", "#text": "LOI92-1476", "@sens": "cible", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006318756", "@num": "83", "#text": "Loi - art. 83 (AbD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006318757", "@num": "83", "#text": "Loi - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000528764", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000528764", "@nortexte": "PTTR9200690D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-03" }, { "@id": "LEGIARTI000006431282", "@num": "annexe", "#text": "Arrêté du 30 avril 1993 - art. annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000345512", "@nortexte": "INDP9320202A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-04-30" }, { "@id": "JORFTEXT000000179508", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000179508", "@nortexte": "INDP9320301A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-23" }, { "@id": "LEGIARTI000006431114", "@num": "ANNEXE", "#text": "Arrêté du 23 juin 1993 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000179508", "@nortexte": "INDP9320301A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-06-23" }, { "@id": "JORFTEXT000000347389", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000347389", "@nortexte": "INDP9320400A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-08-09" }, { "@id": "LEGIARTI000006431131", "@num": "ANNEXE", "#text": "Arrêté du 9 août 1993 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000347389", "@nortexte": "INDP9320400A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-08-09" }, { "@id": "LEGIARTI000006431281", "@num": "Annexe", "#text": "Arrêté du 26 novembre 1993 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000295810", "@nortexte": "INDP9320558A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-26" }, { "@id": "LEGIARTI000006431267", "@num": "Annexe", "#text": "Arrêté du 26 novembre 1993 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000665304", "@nortexte": "INDP9320559A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-26" }, { "@id": "LEGIARTI000006431274", "@num": "Annexe", "#text": "Arrêté du 26 novembre 1993 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000665305", "@nortexte": "INDP9320560A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-11-26" }, { "@id": "LEGIARTI000006275720", "@num": "54", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 54 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275721", "@num": "54", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 54 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006275722", "@num": "54", "#text": "Loi n°93-1352 du 30 décembre 1993 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006431331", "@num": "Annexe", "#text": "Arrêté du 29 mars 1994 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000363807", "@nortexte": "INDP9400420A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-03-29" }, { "@id": "JORFTEXT000000164731", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000164731", "@nortexte": "INDP9401036A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-09-08" }, { "@id": "JORFTEXT000000733775", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000733775", "@nortexte": "INDP9401360A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-22" }, { "@id": "JORFTEXT000000185169", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000185169", "@nortexte": "INDP9401361A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-11-22" }, { "@id": "JORFTEXT000000733785", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000733785", "@nortexte": "INDP9401550A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1994-12-23" }, { "@id": "JORFTEXT000000531809", "#text": "LOI95-115", "@sens": "cible", "@cidtexte": "JORFTEXT000000531809", "@nortexte": "INTX9400057L", "@numtexte": "95-115", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-02-04" }, { "@id": "JORFTEXT000000370217", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000370217", "@nortexte": "MIPP9500760D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-07-20" }, { "@id": "JORFTEXT000000191068", "#text": "LOI95-1346", "@sens": "cible", "@cidtexte": "JORFTEXT000000191068", "@nortexte": "ECOX9500136L", "@numtexte": "95-1346", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000006432269", "@num": "ANNEXE", "#text": "Arrêté du 19 décembre 1995 - art. ANNEXE (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000739939", "@nortexte": "MIPP9500966A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-12-19" }, { "@id": "JORFTEXT000000557788", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000557788", "@nortexte": "MIPP9600066A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-02-12" }, { "@id": "LEGIARTI000006432305", "@num": "ANNEXE", "#text": "Arrêté du 12 février 1996 - art. ANNEXE (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000557788", "@nortexte": "MIPP9600066A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-02-12" }, { "@id": "LEGIARTI000006340206", "@num": "11", "#text": "Loi n°96-241 du 26 mars 1996 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000191415", "@nortexte": "FPPX9500193L", "@numtexte": "96-241", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-03-26" }, { "@id": "JORFTEXT000000380034", "#text": "LOI96-1181", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380034", "#text": "LOI96-1181", "@sens": "cible", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319803", "@num": "3", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 3 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000521227", "#text": "Directive 97/13/CE du Parlement Européen et du Conseil du 10 avril 1997, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521227", "@nortexte": "31997L0013", "@numtexte": "97-13", "@typelien": "TRANSPOSITION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1997-04-10" }, { "@id": "JORFTEXT000000739922", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000739922", "@nortexte": "ECOI9700453A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-10-22" }, { "@id": "JORFTEXT000000739924", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000739924", "@nortexte": "ECOI9700458A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-10-22" }, { "@id": "JORFTEXT000000753121", "#text": "LOI97-1239", "@sens": "cible", "@cidtexte": "JORFTEXT000000753121", "@nortexte": "ECOX9700133L", "@numtexte": "97-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-12-29" }, { "@id": "JORFTEXT000000569621", "#text": "LOI97-1269", "@sens": "cible", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@id": "JORFTEXT000000391790", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000391790", "@nortexte": "ECOR9807037A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-11-06" }, { "@id": "JORFTEXT000000209044", "#text": "LOI98-1266", "@sens": "cible", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006340567", "@num": "53", "#text": "Loi n°99-586 du 12 juillet 1999 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000396397", "@nortexte": "INTX9800135L", "@numtexte": "99-586", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1999-07-12" }, { "@id": "JORFTEXT000000762233", "#text": "LOI99-1172", "@sens": "cible", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000400546", "#text": "LOI2000-656", "@sens": "cible", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "LEGIARTI000006320754", "@num": "14", "#text": "Loi n°2000-656 du 13 juillet 2000 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "JORFTEXT000000401783", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000401783", "@nortexte": "ECOI0020203A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-09-21" }, { "@id": "LEGITEXT000020271570", "#text": "Arrêté du 21 septembre 2000 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000401783", "@nortexte": "ECOI0020203A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-09-21" }, { "@id": "JORFTEXT000000220595", "#text": "LOI", "@sens": "cible", "@cidtexte": "JORFTEXT000000220595", "@nortexte": "ECOX0000141L", "@numtexte": "2000-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000592233", "#text": "LOI2001-1275", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "JORFTEXT000000581002", "#text": "LOI2001-1276", "@sens": "cible", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006321157", "@num": "42", "#text": "Loi - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000592233", "@nortexte": "ECOX0100125L", "@numtexte": "2001-1275", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006421611", "@num": "1", "#text": "Loi n°2004-669 du 9 juillet 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000439399", "@nortexte": "ECOX0300083L", "@numtexte": "2004-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-07-09" }, { "@id": "LEGIARTI000006399774", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399778", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399775", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399777", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399776", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "LEGIARTI000006399779", "@num": "154", "#text": "Loi n°2004-809 du 13 août 2004 - art. 154 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "JORFTEXT000000789373", "#text": "LOI2004-1484", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000240757", "#text": "LOI2004-1485", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322250", "@num": "1", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322366", "@num": "106", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 106 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000813253", "#text": "LOI2005-781", "@sens": "cible", "@cidtexte": "JORFTEXT000000813253", "@nortexte": "ECOX0400059L", "@numtexte": "2005-781", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-07-13" }, { "@id": "JORFTEXT000000634802", "#text": "LOI2005-1719", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "JORFTEXT000000615000", "#text": "LOI2006-1666", "@sens": "cible", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "JORFTEXT000000273196", "#text": "LOI2006-1771", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGITEXT000022167843", "#text": "Ordonnance n°2010-420 du 27 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022165701", "@nortexte": "ECEL1008571R", "@numtexte": "2010-420", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-27" }, { "@id": "JORFTEXT000022165701", "#text": "Ordonnance n°2010-420 du 27 avril 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022165701", "@nortexte": "ECEL1008571R", "@numtexte": "2010-420", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-27" }, { "@id": "JORFARTI000029879413", "@num": "1", "#text": "DÉCISION n°2014-431 QPC du 28 novembre 2014 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029879396", "@nortexte": "CSCX1429179S", "@numtexte": "2014-431 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2014-11-28" }, { "@id": "JORFTEXT000029879396", "#text": "DÉCISION n°2014-431 QPC du 28 novembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029879396", "@nortexte": "CSCX1429179S", "@numtexte": "2014-431 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2014-11-28" }, { "@id": "LEGITEXT000006070032", "#text": "Arrêté du 2 janvier 1987", "@sens": "cible", "@cidtexte": "LEGITEXT000006070032", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-02" }, { "@id": "LEGIARTI000006328286", "@num": "1", "#text": "Arrêté du 2 janvier 1987 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070032", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-02" }, { "@id": "LEGIARTI000006328287", "@num": "2", "#text": "Arrêté du 2 janvier 1987 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070032", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-02" }, { "@id": "LEGIARTI000006328288", "@num": "3", "#text": "Arrêté du 2 janvier 1987 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070032", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-02" }, { "@id": "LEGIARTI000006328289", "@num": "annexe 1", "#text": "Arrêté du 2 janvier 1987 - art. annexe 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070032", "@typelien": "TXT_SOURCE", "@naturetexte": "ARRETE", "@datesignatexte": "1987-01-02" }, { "@id": "LEGIARTI000006296272", "@num": "383", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293876", "@num": "75-0 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 75-0 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296871", "@num": "49 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296871", "@num": "49 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298610", "@num": "49 octies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298611", "@num": "49 octies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 octies B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298613", "@num": "49 octies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298614", "@num": "49 octies D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 octies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TXT_SOURCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296891", "@num": "53 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 53 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301561", "@num": "121 KA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - 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art. 1648 B bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306900", "@num": "1648 B bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306901", "@num": "1648 B bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306904", "@num": "1648 B bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306903", "@num": "1648 B bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306898", "@num": "1648 B bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306899", "@num": "1648 B bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306902", "@num": "1648 B bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 B bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312773", "@num": "1693 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1693 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308278", "@num": "194", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 194 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308285", "@num": "195", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 195 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308298", "@num": "196 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 196 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308329", "@num": "197", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 197 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308536", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308531", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308538", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308534", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308532", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308540", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308530", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308530", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308539", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308533", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308537", "@num": "208", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308572", "@num": "209 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 209 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308771", "@num": "223 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 223 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303948", "@num": "236 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 236 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309670", "@num": "273 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 273 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310253", "@num": "698 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 698 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307793", "@num": "72 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 72 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302518", "@num": "75-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 75-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302524", "@num": "75-0 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 75-0 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307091", "@num": "80 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 80 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310626", "@num": "830", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 830 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311150", "@num": "948", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 948 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311157", "@num": "949", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 949 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615405", "@num": "64", "#text": "Code des douanes - art. 64 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006395279", "@num": "D1612-1", "#text": "Code général des collectivités territoriales - art. D1612-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006395278", "@num": "D1612-1", "#text": "Code général des collectivités territoriales - art. D1612-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006395280", "@num": "D1612-1", "#text": "Code général des collectivités territoriales - art. D1612-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006395288", "@num": "D1612-5", "#text": "Code général des collectivités territoriales - art. D1612-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006395289", "@num": "D1612-5", "#text": "Code général des collectivités territoriales - art. D1612-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392884", "@num": "L5211-28", "#text": "Code général des collectivités territoriales - art. L5211-28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006392885", "@num": "L5211-28", "#text": "Code général des collectivités territoriales - art. L5211-28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023260052", "@num": "1609 nonies C", "#text": "Code général des impôts, CGI. - art. 1609 nonies C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314947", "@num": "L13 A", "#text": "Livre des procédures fiscales - art. L13 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315647", "@num": "L17", "#text": "Livre des procédures fiscales - art. L17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316007", "@num": "L199 C", "#text": "Livre des procédures fiscales - art. L199 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316043", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316048", "@num": "L279", "#text": "Livre des procédures fiscales - art. L279 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315680", "@num": "L55", "#text": "Livre des procédures fiscales - art. L55 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315685", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315708", "@num": "L65", "#text": "Livre des procédures fiscales - art. L65 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315712", "@num": "L66", "#text": "Livre des procédures fiscales - art. L66 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315723", "@num": "L67", "#text": "Livre des procédures fiscales - art. L67 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315726", "@num": "L68", "#text": "Livre des procédures fiscales - art. L68 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315735", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315741", "@num": "L75", "#text": "Livre des procédures fiscales - art. L75 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315745", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315752", "@num": "L80 E", "#text": "Livre des procédures fiscales - art. L80 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "LOI n° 86-1317 du 30 décembre 1986", "MCS_TXT": { "MC": [ "BUDGET 1987", "LOI DE FINANCES", "LOI DE FINANCES POUR 1987", "CODE GENERAL DES IMPOTS", "CGI", "CODE DES DOUANES", "LIVRE DES PROCEDURES FISCALES", "PROJET DE LOI", "DIRECTIVE EUROPEENNE", "TRANSPOSITION COMPLETE", "BUDGET", "PERCEPTION", "IMPOT", "AUTORISATION", "IMPOT SUR LE REVENU", "ALLEGEMENT", "IR", "MINORATION", "EXONERATION", "ABATTEMENT", "OEUVRE HUMANITAIRE", "DON", "FONDATION", "ENSEIGNEMENT SUPERIEUR", "CHIFFRE D'AFFAIRES", "DEDUCTION", "ASSOCIATION", "DEDUCTION FISCALE", "ALLEGEMENT FISCAL", "OEUVRE", "CREATION D'ETABLISSEMENT", "ENTREPRISE", "MEDECIN", "FONDS NATIONAL DE PEREQUATION", "TAXE", "TAXE PROFESSIONNELLE", "BASE D'IMPOSITION", "REDUCTION", "INVESTISSEMENT", "EMBAUCHAGE", "LUTTE CONTRE LE CHOMAGE", "FNPTP", "PUBLICITE FONCIERE", "ENREGISTREMENT", "DROIT DE TIMBRE", "OPTION", "CONTRAT DE TRANSPORT", "CONGES PAYES", "SALAIRE DE SUBSTITUTION", "INDEMNITE", "FRAIS GENERAUX", "ALCOOL", "DROIT", "AUGMENTATION", "FRANCHISE D'IMPOT", "IS", "IMPOT SUR LES SOCIETES", "COMMERCE", "IMPLANTATION A L'ETRANGER", "PROVISION", "FIOUL", "GAZ", "COMBUSTIBLE", "TAXE DE CONSOMMATION", "AGRICULTURE", "CARBURANT", "TIC", "PRODUIT PETROLIER", "TVA", "COURSE DE CHEVAUX", "COURSE", "JEU", "SOCIETE DE COURSE", "TELECOMMUNICATION", "SERVICE DES TELECOMMUNICATIONS", "TVA DEDUCTIBLE", "DEDUCTIBILITE", "SALAIRE", "PENSION", "CENTRE DE GESTION", "DROIT DE MUTATION", "FONDS DE COMMERCE", "CESSION", "AGRICULTEUR", "EXPLOITANT AGRICOLE", "FRANCHISE", "RELEVEMENT", "REMBOURSEMENT FORFAITAIRE", "ACOMPTE", "BENEFICE AGRICOLE", "REGIME D'IMPOSITION", "REGIME TRANSITOIRE", "BENEFICE REEL", "REGIME SIMPLIFIE", "REGIME DU FORFAIT", "BENEFICE IMPOSABLE", "JEUNE AGRICULTEUR", "REDUCTION D'IMPOT", "CGA", "FORFAIT", "REGIME SUPER-SIMPLIFIE", "IMPOT PROGRESSIF", "REVENU EXCEPTIONNEL", "LOGEMENT NEUF", "PLACEMENT IMMOBILIER", "SOCIETE CIVILE", "SCPI", "INTERET D'EMPRUNT", "LOGEMENT", "PLAN DE RELANCE", "INVESTISSEMENT LOCATIF", "INVESTISSEMENT IMMOBILIER", "REVENU FONCIER", "LOGEMENT LOCATIF", "LOCATION", "REPARATION", "AMELIORATION DE L'HABITAT", "HABITATION PRINCIPALE", "GROSSE REPARATION", "ASSIETTE", "TAUX", "TAXE LIBERATOIRE", "SURSIS", "CONSTRUCTION", "FISCALITE IMMOBILIERE", "FUSION", "SCISSION", "TITRE", "ECHANGE", "PLUS-VALUE", "SOCIETE", "IMMOBILIER", "REPORT D'IMPOSITION", "CONDITION", "AGE", "DONATION", "PATRIMOINE", "TRANSMISSION", "PARTAGE", "DONATION-PARTAGE", "SPECTACLE", "VIDEO", "CINEMA", "DROIT D'ENTREE", "REGIME FISCAL", "SALLE DE CINEMA", "OEUVRE CINEMATOGRAPHIQUE", "HARMONISATION", "PETROLE", "FIOUL AGRICOLE", "COOPERATIVE", "CUMA", "ENTREPRENEUR", "TRAVAUX", "REGIME SPECIAL", "TAXE DEPARTEMENTALE", "IMMEUBLE", "ACHAT", "IMMEUBLE RURAL", "CONCOURS", "COLLECTIVITE TERRITORIALE", "COLLECTIVITE LOCALE", "RECRUTEMENT", "REGION", "DEPARTEMENT", "COMMUNE", "DROIT D'INSCRIPTION", "DROIT DE CONSOMMATION", "PRIX REDUIT", "SUPPRESSION", "TABAC", "GAULOISE TROUPE", "DEPOT", "CIRCULATION", "VENTE RESTREINTE", "FOURNISSEUR", "OBLIGATION", "VENTE", "CONTRIBUABLE", "TRAITEMENT", "INDEMNITE JOURNALIERE DE MALADIE", "ASSURANCE-DECES", "PRIME", "RECOUVREMENT", "IMPOSITION", "VALEUR MOBILIERE", "OPERATION DE BOURSE", "PRIX", "APPAREIL AUTOMATIQUE", "LIEU PUBLIC", "CONTRIBUTION INDIRECTE", "EDUCATION", "COTISATION", "EMPLOYEUR", "FORMATION CONTINUE", "ENTREPRISE PETROLIERE", "PRELEVEMENT", "HYDROCARBURE", "TFPB", "ENTREPRISE EN DIFFICULTE", "REPRISE", "DEFICIT FISCAL", "TAXE FONCIERE", "GROUPEMENT FORESTIER", "PRESSE", "FRAIS DE CHAMBRE", "PROPRIETE BATIE", "REVENU IMPOSABLE", "RETRAITE", "DROIT SOCIAL", "CREATION", "ALLUMETTE", "BRIQUET", "TRANSPORT", "TRANSPORT AERIEN", "TAXE DE SURETE", "ENTREPRISE DE TRANSPORT AERIEN", "POURSUITE", "PENALITE", "CARTE DE SEJOUR", "ETRANGER", "CERTIFICAT DE RESIDENCE", "RESSORTISSANT ALGERIEN", "MAJORATION", "PORNOGRAPHIE", "ETABLISSEMENT", "SEX-SHOP", "INDUSTRIE", "ETABLISSEMENT INDUSTRIEL", "ETABLISSEMENT DANGEREUX", "REDEVANCE", "EPIC", "ENVIRONNEMENT", "PROTECTION DE L'ENVIRONNEMENT", "INSTALLATION CLASSEE", "TAXE SUR LES INSTALLATIONS CLASSEES", "DROIT DE FRANCISATION", "COQUE", "FRANCISATION", "NAVIRE", "NAVIRE DE PLAISANCE", "SPORT", "AUDIOVISUEL", "COMMUNICATION AUDIOVISUELLE", "FRAIS DE CONTROLE", "COTISATION FORFAITAIRE", "SERVICE DE COMMUNICATION AUDIOVISUELLE", "ETABLISSEMENT PUBLIC", "DECENTRALISATION", "REPARTITION DES COMPETENCES", "EDUCATION NATIONALE", "FONDS DE COMPENSATION", "ENSEIGNEMENT", "FCTVA", "FECL", "DISPOSITION TRANSITOIRE", "BUDGET ANNEXE", "COMPTE SPECIAL", "AFFECTATION", "HUILE", "TAXE SPECIALE SUR LES HUILES", "BAPSA", "ESSENCE", "DIMINUTION", "SUPERCARBURANT", "FONDS DE SOUTIEN AUX HYDROCARBURES", "COMBUSTIBLE LIQUIDE", "GROUPEMENT DE COMMUNES", "DOTATION GLOBALE DE FONCTIONNEMENT", "DGF", "TAUX DE PRELEVEMENT", "VIN", "INSTITUT NATIONAL DES APPELLATIONS D'ORIGINE DES VINS ET EAUX-DE-VIE", "INAO", "FONDS NATIONAL POUR LE DEVELOPPEMENT DES ADDUCTIONS D'EAU", "ADDUCTION D'EAU", "TARIF", "EAU", "EAU POTABLE", "FONDS", "DETERMINATION DES DEPENSES", "CHARGE PUBLIQUE", "EQUILIBRE FINANCIER", "ANCIEN COMBATTANT", "ARRERAGE", "PREJUDICE", "RENTE PERPETUELLE", "RENTE VIAGERE", "EQUILIBRE GENERAL", "BUDGET GENERAL", "SERVICE VOTE", "MESURE NOUVELLE", "SERVICE CIVIL", "DEPENSE ORDINAIRE", "DEPENSE EN CAPITAL", "DEFENSE", "SERVICE MILITAIRE", "ENGAGEMENT PAR ANTICIPATION", "COMPTE D'AFFECTATION SPECIALE", "OPERATION DEFINITIVE", "INDUSTRIE CINEMATOGRAPHIQUE", "OPERATION TEMPORAIRE", "AUTORISATION DE PROGRAMME", "OUVERTURE", "CREDIT DE PAIEMENT", "COMPTE DE COMMERCE", "AUTORISATION DE DECOUVERT", "COMPTE DE REGLEMENT", "GOUVERNEMENT ETRANGER", "COMPTE D'AVANCE", "COMPTE DE PRET", "PRET", "COMPTE SPECIAL DU TRESOR", "CLOTURE", "TAXE PARAFISCALE", "CREDIT EVALUATIF", "CREDIT PROVISIONNEL", "REPORT DE CREDIT", "ILE-DE-FRANCE", "GRANDS TRAVAUX", "TRANSPORT EN COMMUN", "INFRASTRUCTURE", "FINANCEMENT", "REGION PARISIENNE", "REPARTITION DES CHARGES", "PUBLICITE", "APPROBATION", "PRODUIT", "REDEVANCE D'USAGE", "TELEVISION", "REPARTITION", "COMMISSION AICARDI", "CONTROLE", "CONTENTIEUX", "SAISIE", "DROIT DE VISITE", "PROCES-VERBAL", "PERQUISITION", "FLAGRANT DELIT", "DOUANE", "FISCALITE", "GARANTIE", "MISE EN DEMEURE", "CHARGE DE LA PREUVE", "PROCEDURE", "REDRESSEMENT CONTRADICTOIRE", "SURSIS DE PAIEMENT", "METHODE FORFAITAIRE", "AMENAGEMENT", "DECLARATION", "TRAIN DE VIE", "SIGNE EXTERIEUR DE RICHESSE", "CREANCE", "UTILISATION", "PAIEMENT", "SOUSCRIPTION", "CESSATION DE PAIEMENT", "PERTE EN CAPITAL", "PME", "REVENU MOBILIER", "SOCIETE MERE", "FILIALE", "PARTICIPATION", "PARTICIPATION FINANCIERE", "ENTREPRISE ARTISANALE", "IMMOBILISATION", "LIVRET D'EPARGNE-ENTREPRISE", "DEDUCTION DE PERTE", "CREATION D'ENTREPRISE", "EQUIPEMENT", "AGREMENT", "HOMOLOGATION", "SOFERGIE", "ECONOMIE D'ENERGIE", "AIDE A DOMICILE", "REMBOURSEMENT", "TOURISME", "RESIDENCE DE TOURISME", "DROIT DE COMMUNICATION", "CONDAMNATION PECUNIAIRE", "COMPTABLE", "TRESOR", "AMENDE", "COMMUNICATION AVEC LE PARLEMENT", "EXPLOITANT AGRICOLE EN DIFFICULTE", "COUVERTURE SOCIALE", "AIDE DE L'ETAT", "CONTRIBUTION DE L'ETAT", "ELEMENT CONSTITUTIF", "DOM", "TOM", "SAINT-PIERRE-ET-MIQUELON", "TRANSFERT DE COMPETENCE", "DEPENSE", "PRISE EN CHARGE", "PREFECTURE", "SOUS-PREFECTURE", "CONTRIBUTION DE SOLIDARITE", "COMMERCANT", "ARTISAN", "CAISSE", "ASSURANCE VIEILLESSE", "AIDE", "INDEMNITE DE DEPART", "CONDITION D'OCTROI", "DROIT FIXE", "MONTANT", "TAXE POUR FRAIS", "CHAMBRE DE METIERS", "ARTISANAT", "INITIATION A LA GESTION", "STAGE", "STAGE DE GESTION", "ENSEIGNEMENT SCOLAIRE", "NON CONFORME", "CONSEIL CONSTITUTIONNEL", "APL", "AIDE PERSONNALISEE AU LOGEMENT", "BAREME", "INCENDIE", "PROTECTION", "SAPEUR-POMPIER", "CASERNE", "CODE DES COMMUNES", "MONTANT DEFINITIF", "MONTANT PREVISIONNEL", "FRANCOPHONIE", "ACTION CULTURELLE", "CULTURE", "FRANCE", "ETAT RECAPITULATIF" ] }, "TITREFULL": "LOI n° 86-1317 du 30 décembre 1986 de finances pour 1987" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000317305", "NUM": "86-1317", "DATE_PUBLI": "1986-12-31", "DATE_TEXTE": "1986-12-30", "ORIGINE_PUBLI": "JORF du 31 décembre 1986", "PAGE_DEB_PUBLI": 15820, "PAGE_FIN_PUBLI": 15873 } }, "META_COMMUN": { "ID": "JORFTEXT000000317305", "URL": "texte/version/JORF/TEXT/00/00/00/31/73/JORFTEXT000000317305.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9861317" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000317305", "cible": true, "cidtexte": "JORFTEXT000000317305", "id": "LEGIARTI000006274875", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006274875", "liens_entrants": true }

Article 90 AUTONOME VIGUEUR, en vigueur depuis le 01/01/1987 (Loi n°86-1317 du 30 décembre 1986 DE FINANCES POUR 1987)