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L'essai peut porter également sur les prélèvements de métal opérés par le service des douanes et droits indirects au cours de la fabrication.
\n
" } }, "LEGIARTI000006253225": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006253225", "URL": "article/LEGI/ARTI/00/00/06/25/32/LEGIARTI000006253225.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FCHIEXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006298959", "@num": "183", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 183 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298961", "@num": "184", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 184 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297094", "@num": "186", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 186 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298963", "@num": "186 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 186 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297097", "@num": "187", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297103", "@num": "189", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 189 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297106", "@num": "190", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 190 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299111", "@num": "203", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299114", "@num": "204", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 204 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299117", "@num": "205", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 205 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298965", "@num": "206", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 206 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299122", "@num": "207", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 207 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299136", "@num": "209", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 209 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299128", "@num": "209-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 209-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299131", "@num": "209-0 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 209-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298970", "@num": "209-0 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 209-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297120", "@num": "210", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 210 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297125", "@num": "211", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 211 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297127", "@num": "211 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 211 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297133", "@num": "213", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 213 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000814677", "@nor": "BUDD0670001D", "@num": "2006-908", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2006-908 du 21 juillet 2006 relatif aux formalités de garantie des métaux précieux et modifiant l'annexe III au code général des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000814677", "@c_titre_court": "Décret n°2006-908 du 21 juillet 2006" }, { "@fin": "2999-01-01", "#text": "Décret n°2006-908 du 21 juillet 2006 relatif aux formalités de garantie des métaux précieux et modifiant l'annexe III au code général des impôts.", "@debut": "2006-07-23", "@id_txt": "LEGITEXT000006054078", "@c_titre_court": "Décret n°2006-908 du 21 juillet 2006" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE BUDGET ET REFORME DE L'ETAT", "@date_publi": "2006-07-23", "@date_signature": "2006-07-21" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006253225", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001301205", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006297127": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "211 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-11-14", "DATE_DEBUT": "2006-07-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006297127", "URL": "article/LEGI/ARTI/00/00/06/29/71/LEGIARTI000006297127.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0211ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 550, 533, 534", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006253225", "@num": "1", "#text": "Décret n°2006-908 du 21 juillet 2006 - art. 1 () JORF 23 juillet 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000814677", "@nortexte": "BUDD0670001D", "@numtexte": "2006-908", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-07-21" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162266", "@fin": "2999-01-01", "#text": "Section IV : Obligations des redevables", "@debut": "1980-11-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146832", "@fin": "2999-01-01", "#text": "Chapitre II : Garantie des matières d'or, d'argent et de platine", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133754", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006297126", "@fin": "1986-05-22", "@num": "211 A", "@etat": "ABROGE", "@debut": "1981-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297127", "@fin": "2010-11-14", "@num": "211 A", "@etat": "MODIFIE", "@debut": "2006-07-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023098325", "@fin": "2021-11-01", "@num": "211 A", "@etat": "MODIFIE", "@debut": "2010-11-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043529696", "@fin": "2999-01-01", "@num": "211 A", "@etat": "VIGUEUR", "@debut": "2021-11-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le dépôt d'une déclaration de profession visée à l'article 533, à l'article 534 ou à l'article 550 du code général des impôts doit être accompagné d'une attestation d'enregistrement à la chambre de métiers et de l'artisanat ou au registre du commerce ou d'une copie de l'extrait K bis de la société mentionnant l'activité de fabrication, importation, vente ou achat d'ouvrages en métaux précieux, de doublage ou placage de l'or, de l'argent ou du platine.
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Lors de l'enregistrement de la déclaration, le bureau de garantie doit s'assurer de l'identité et de la qualité du déclarant. Il lui en est délivré une copie.
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La déclaration reprend le nom du professionnel ou de la société, la désignation exacte de l'activité et de l'adresse du siège social et du lieu d'exercice. Elle est datée et signée.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006253225", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006297106", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006297106", "liens_entrants": true }

Article 190 AUTONOME VIGUEUR, en vigueur depuis le 23/07/2006 (Code général des impôts, annexe III)