{ "article": { "LEGIARTI000006275182": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "99", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006275182", "URL": "article/LEGI/ARTI/00/00/06/27/51/LEGIARTI000006275182.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDXXXXXXX099AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006312671", "@num": "1663", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1663 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000317543", "@nor": "ECOX8700122L", "@num": "87-1060", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°87-1060 du 30 décembre 1987 de finances pour 1988", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000317543", "@c_titre_court": "Loi n°87-1060 du 30 décembre 1987" }, { "@fin": "2999-01-01", "#text": "Loi n° 87-1060 du 30 décembre 1987 de finances pour 1988 (1)", "@debut": "1987-12-31", "@id_txt": "LEGITEXT000006068983", "@c_titre_court": "Loi n° 87-1060 du 30 décembre 1987" } ], "@date_publi": "1987-12-31", "@date_signature": "1987-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006275182", "@fin": "2999-01-01", "@num": "99", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002472069", "@fin": "2999-01-01", "@num": "99", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006312671": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1663", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1987-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312671", "URL": "article/LEGI/ARTI/00/00/06/31/26/LEGIARTI000006312671.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1663AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 167", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1679 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1725", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1726", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1731", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1768", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 201", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 202", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 204", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 221 2", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000321412", "#text": "Loi 87-502 1987-07-08 art. 2 V, VI JORF 9 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "LEGIARTI000006275182", "@num": "99", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 99 () JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000711622", "#text": "Loi 92-655 1992-07-15 art. 3 VI 1", "@sens": "source", "@cidtexte": "JORFTEXT000000711622", "@nortexte": "BUDX9200052L", "@numtexte": "92-655", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-07-15" }, { "@id": "LEGIARTI000033780786", "@num": "1663 B", "#text": "Code général des impôts, CGI. - art. 1663 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100461", "@num": "1664", "#text": "Code général des impôts, CGI. - art. 1664 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812199", "@num": "1679 quinquies", "#text": "Code général des impôts, CGI. - art. 1679 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428751", "@num": "1679 ter", "#text": "Code général des impôts, CGI. - art. 1679 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313559", "@num": "1681 A", "#text": "Code général des impôts, CGI. - art. 1681 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312729", "@num": "1681 C", "#text": "Code général des impôts, CGI. - art. 1681 C (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812180", "@num": "1681 quater A", "#text": "Code général des impôts, CGI. - art. 1681 quater A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048822924", "@num": "1681 sexies", "#text": "Code général des impôts, CGI. - art. 1681 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195992", "@num": "1681 ter", "#text": "Code général des impôts, CGI. - art. 1681 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812259", "@num": "1724 quinquies", "#text": "Code général des impôts, CGI. - art. 1724 quinquies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034729469", "@num": "383-0 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 383-0 ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642303", "@num": "361", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 361 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 15 juillet 1988", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000044067598", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162898", "@fin": "2999-01-01", "#text": "1 : Impôts directs et taxes assimilées. Impôt sur le revenu. Impôt sur les sociétés. Droits et pénalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147232", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133930", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049234269", "@fin": "1952-04-15", "@num": "1663", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049423172", "@fin": "1979-07-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "1952-04-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312670", "@fin": "1987-07-09", "@num": "1663", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312671", "@fin": "2002-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312672", "@fin": "2002-12-31", "@num": "1663", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312673", "@fin": "2004-12-31", "@num": "1663", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312674", "@fin": "2006-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312675", "@fin": "2005-12-31", "@num": "1663", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312676", "@fin": "2007-12-29", "@num": "1663", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018015431", "@fin": "2010-05-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178428", "@fin": "2019-01-01", "@num": "1663", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033812134", "@fin": "2999-01-01", "@num": "1663", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les impôts directs, produits et taxes assimilés, visés par le présent code, sont exigibles le dernier jour du mois suivant celui de la mise en recouvrement du rôle.
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2. Le déménagement hors du ressort de la perception, à moins que le contribuable n'ait fait connaître, avec justifications à l'appui, son nouveau domicile, et la vente volontaire ou forcée entraînent l'exigibilité immédiate de la totalité de l'impôt, dès la mise en recouvrement du rôle. Entraîne également l'exigibilité immédiate et totale l'application d'une majoration pour non-déclaration ou déclaration tardive ou insuffisante des revenus et bénéfices imposables.
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En cas de déménagement à l'étranger, les impôts déjà mis en recouvrement ou en cours d'établissement, de même que ceux qui ressortent de la déclaration provisoire telle qu'elle est prévue à l'article 167, sont exigibles immédiatement.
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Leur paiement peut toutefois être différé sur production d'une garantie estimée suffisante par le comptable chargé du recouvrement.
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En cas de cession ou de cessation d'entreprise ou de l'exercice d'une profession non commerciale, ou de décès de l'exploitant ou du contribuable, l'impôt sur le revenu et l'impôt sur les sociétés établis dans les conditions prévues aux articles 201, 202, 204 et 221-2 sont immédiatement exigibles pour la totalité.
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Sont également exigibles immédiatement pour la totalité les droits et pénalités visés aux articles 1679 bis, 1725, 1726, 1731 et 1768.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006312671", "cible": false, "cidtexte": "JORFTEXT000000317543", "id": "LEGIARTI000006275182", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006275182", "liens_entrants": true }

Article 99 ENTIEREMENT_MODIF (Loi n°87-1060 du 30 décembre 1987 de finances pour 1988)