{ "article": { "LEGIARTI000006297647": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "38 quindecies C", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1982-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006297647", "URL": "article/LEGI/ARTI/00/00/06/29/76/LEGIARTI000006297647.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0038AVXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 38 quindecies A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Décret 90-798 1990-10-09", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006324151", "@num": "3", "#text": "Décret n°82-1148 du 29 décembre 1982 - art. 3 (V) JORF 30 décembre 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000331491", "@numtexte": "82-1148", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-12-29" }, { "#text": "Edition du 15 juin 1990", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006317726", "@num": "103", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 103 () JORF 30 décembre 1989, article sans objet", "@sens": "source", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191345", "@fin": "2999-01-01", "#text": "N : Renseignements à fournir par les entreprises à l'appui de la déclaration prévue à l'article 54 octies du code général des impôts", "@debut": "1982-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179288", "@fin": "2999-01-01", "#text": "III : Bénéfices industriels et commerciaux", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162161", "@fin": "2999-01-01", "#text": "Section I : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146814", "@fin": "2999-01-01", "#text": "Chapitre Ier : Impôt sur le revenu", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "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": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006297647", "@fin": "1990-06-15", "@num": "38 quindecies C", "@etat": "PERIME", "@debut": "1982-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les tests et les travaux de copie visés à l'article 38 quindecies A sont mis en oeuvre par le personnel habilité de l'entreprise ou par le conseil qu'elle aura désigné, sous le contrôle des agents des impôts.
\n
" } }, "LEGIARTI000006317726": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "103", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006317726", "URL": "article/LEGI/ARTI/00/00/06/31/77/LEGIARTI000006317726.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEELXXXXXX103AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006295695", "@num": "303", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297084", "@num": "181", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 181 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297088", "@num": "182", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 182 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297295", "@num": "313 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297285", "@num": "313 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 O (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297647", "@num": "38 quindecies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 quindecies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296653", "@num": "38 sexdecies P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297717", "@num": "38 sexdecies RD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies RD (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296971", "@num": "98 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 98 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301525", "@num": "101", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 101 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301549", "@num": "113", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 113 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301552", "@num": "120", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 120 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301555", "@num": "121 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301571", "@num": "121 KL ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 KL ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301659", "@num": "137", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 137 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301667", "@num": "145", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301216", "@num": "17", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301220", "@num": "17 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301225", "@num": "17 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301331", "@num": "50 sexies H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 50 sexies H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301446", "@num": "54 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 54 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301423", "@num": "54-0 BT", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 54-0 BT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301481", "@num": "56 AM", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 56 AM (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301504", "@num": "93 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 93 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301516", "@num": "93 H quater E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 93 H quater E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301522", "@num": "93 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 93 L (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311797", "@num": "1561", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1561 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306317", "@num": "1562", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1562 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313099", "@num": "1770", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1770 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309524", "@num": "286", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 286 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307742", "@num": "54", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 54 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307217", "@num": "99", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 99 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293327", "@num": "89", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 89 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315183", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314944", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315024", "@num": "L47 A", "#text": "Livre des procédures fiscales - art. L47 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315036", "@num": "L57", "#text": "Livre des procédures fiscales - art. L57 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315059", "@num": "L74", "#text": "Livre des procédures fiscales - art. L74 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315769", "@num": "L82", "#text": "Livre des procédures fiscales - art. L82 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147438", "@fin": "2999-01-01", "#text": "b) : Mesures de solidarité et d'équité", "@debut": "1989-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134057", "@fin": "2999-01-01", "#text": "A. : Mesures concernant la fiscalité", "@debut": "1989-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114687", "@fin": "2999-01-01", "#text": "Titre II : Dispositions permanentes", "@debut": "1989-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084520", "@fin": "2999-01-01", "#text": "Deuxième partie : Moyens des services et dispositions spéciales", "@debut": "1989-12-30" } ] }, "@cid": "JORFTEXT000018687845", "@nor": "ECOX8900115L", "@num": "89-935", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000018687845", "@c_titre_court": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990" }, { "@fin": "2999-01-01", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990 (1)", "@debut": "1989-12-30", "@id_txt": "LEGITEXT000006069133", "@c_titre_court": "Loi n° 89-935 du 29 décembre 1989" } ], "@date_publi": "1989-12-30", "@date_signature": "1989-12-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006317726", "@fin": "2999-01-01", "@num": "103", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006324151": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1982-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006324151", "URL": "article/LEGI/ARTI/00/00/06/32/41/LEGIARTI000006324151.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHFVXXXXXX003AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000515870", "#text": "LOI 81-1160 1981-12-30 ART. 97 I", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006324149", "@num": "1", "#text": "Décret n°82-1148 du 29 décembre 1982 - art. 1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000331491", "@numtexte": "82-1148", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006297647", "@num": "38 quindecies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 quindecies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000331491", "@num": "82-1148", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°82-1148 du 29 décembre 1982 PORTANT APPLICATION DE L'ART. 97-1 DE LA LOI DE FINANCES POUR 1982 (811160 DU 30-12-1981).", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000331491", "@c_titre_court": "Décret n°82-1148 du 29 décembre 1982" }, { "@fin": "2999-01-01", "#text": "Décret n°82-1148 du 29 décembre 1982 n° 82-1148 du 29 décembre 1982 portant application de l'article 97-I de la loi de finances pour 1982 (n° 81-1160 du 30 décembre 1981)", "@debut": "1982-12-30", "@id_txt": "LEGITEXT000006063666", "@c_titre_court": "Décret n°82-1148 du 29 décembre 1982" } ], "@date_publi": "1982-12-30", "@date_signature": "1982-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006324151", "@fin": "2999-01-01", "@num": "3", "@etat": "VIGUEUR", "@debut": "1982-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les tests et les travaux de copie visés à l'article 1er sont mis en oeuvre par le personnel habilité de l'entreprise ou par le conseil qu'elle aura désigné sous le contrôle des agents des impôts.

\n
\n
" } }, "LEGIARTI000006315024": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L47 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-29", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006315024", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315024.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL047ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317726", "@num": "103", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 103 () JORF 30 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGITEXT000017961159", "#text": "Arrêté du 28 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017847210", "@nortexte": "BCFL0774350A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-28" }, { "@id": "LEGIARTI000050331042", "@num": "22", "#text": "Décret n°2024-906 du 10 octobre 2024 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050329901", "@nortexte": "JUSC2414229D", "@numtexte": "2024-906", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-10-10" }, { "@id": "LEGIARTI000033815103", "@num": "1729 D", "#text": "Code général des impôts, CGI. - art. 1729 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033786316", "@num": "1729 H", "#text": "Code général des impôts, CGI. - art. 1729 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033240703", "@num": "371 E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033240761", "@num": "371 Q", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Q (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238697", "@num": "371 Z sexies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238749", "@num": "371 bis F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 15 juin 1990", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000027804775", "@num": "A47 A-1", "#text": "Livre des procédures fiscales - art. A47 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027789224", "@num": "A47 A-2", "#text": "Livre des procédures fiscales - art. A47 A-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030368317", "@num": "A47 A-3", "#text": "Livre des procédures fiscales - art. A47 A-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874362", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022177777", "@num": "L57", "#text": "Livre des procédures fiscales - art. L57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834111", "@num": "L74", "#text": "Livre des procédures fiscales - art. L74 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022177791", "@num": "L80 K", "#text": "Livre des procédures fiscales - art. L80 K (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022177798", "@num": "L80 L", "#text": "Livre des procédures fiscales - art. L80 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180032", "@fin": "2999-01-01", "#text": "1° : Garanties accordées au contribuable en matière de vérification", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163090", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315024", "@fin": "2007-12-29", "@num": "L47 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014217", "@fin": "2013-12-08", "@num": "L47 A", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312002", "@fin": "2014-01-01", "@num": "L47 A", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949130", "@fin": "2014-05-30", "@num": "L47 A", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012330", "@fin": "2016-01-01", "@num": "L47 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781429", "@fin": "2017-01-01", "@num": "L47 A", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815125", "@fin": "2018-10-25", "@num": "L47 A", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526053", "@fin": "2999-01-01", "@num": "L47 A", "@etat": "VIGUEUR", "@debut": "2018-10-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque la comptabilité est tenue au moyen de systèmes informatisés, les agents de l'administration fiscale peuvent effectuer la vérification sur le matériel utilisé par le contribuable.
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Celui-ci peut demander à effectuer lui-même tout ou partie des traitements informatiques nécessaires à la vérification. Dans ce cas, l'administration précise par écrit au contribuable, ou à un mandataire désigné à cet effet, les travaux à réaliser ainsi que le délai accordé pour les effectuer.
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Le contribuable peut également demander que le contrôle ne soit pas effectué sur le matériel de l'entreprise. Il met alors à la disposition de l'administration les copies des documents, données et traitements soumis à contrôle.
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Ces copies seront produites sur un support informatique fourni par l'entreprise, répondant à des normes fixées par arrêté.
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Le contribuable est informé des noms et adresses administratives des agents par qui ou sous le contrôle desquels les opérations sont réalisées.
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Les copies des documents transmis à l'administration ne doivent pas être reproduites par cette dernière et doivent être restituées au contribuable avant la mise en recouvrement.
" } }, "LEGIARTI000006315183": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006315183", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315183.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL102ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI L13", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L169", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317726", "@num": "103", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 103 () JORF 30 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317720", "@num": "98", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 98 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@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": "LEGIARTI000006332287", "@num": "Annexe", "#text": "Arrêté du 8 mars 1993 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711316", "@nortexte": "BUDF9300014A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-08" }, { "@id": "LEGIARTI000006332868", "@num": "Annexe", "#text": "Arrêté du 4 mars 1996 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192543", "@nortexte": "BUDF9500016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-04" }, { "@id": "LEGIARTI000006332866", "@num": "Annexe", "#text": "Arrêté du 4 mars 1996 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192543", "@nortexte": "BUDF9500016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-04" }, { "@id": "LEGIARTI000006333404", "@num": "Annexe", "#text": "Arrêté du 6 février 1998 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000374449", "@nortexte": "ECOD9870005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-02-06" }, { "@id": "LEGIARTI000033782255", "@num": "16", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000006295695", "@num": "303", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298933", "@num": "178 octies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 octies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299028", "@num": "244 novodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 novodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299034", "@num": "244 tervicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 tervicies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297285", "@num": "313 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 O (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297717", "@num": "38 sexdecies RD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies RD (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300894", "@num": "124 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300900", "@num": "124 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300914", "@num": "126 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 126 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301447", "@num": "54 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 54 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307128", "@num": "86", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908585", "@num": "L212-26", "#text": "Code du cinéma et de l'image animée - art. L212-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033688240", "@num": "L212-32", "#text": "Code du cinéma et de l'image animée - art. L212-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293328", "@num": "89", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 89 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306322", "@num": "1562", "#text": "Code général des impôts, CGI. - art. 1562 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826983", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195635", "@num": "289 bis", "#text": "Code général des impôts, CGI. - art. 289 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989165", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873750", "@num": "99", "#text": "Code général des impôts, CGI. - art. 99 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298854", "@num": "111-0 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298856", "@num": "111-0 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298857", "@num": "111-0 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256471", "@num": "111-0 HB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 HB (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256473", "@num": "111-0 HC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 HC (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297085", "@num": "181", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 181 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297089", "@num": "182", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 182 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296654", "@num": "38 sexdecies P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042000924", "@num": "84 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 84 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047560572", "@num": "96 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047560563", "@num": "96 F bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 F bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361033", "@num": "96 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361041", "@num": "96 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296971", "@num": "98 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 98 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301571", "@num": "121 KL ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 KL ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301660", "@num": "137", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 137 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301670", "@num": "145", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301216", "@num": "17", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301220", "@num": "17 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623766", "@num": "17 D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023103009", "@num": "29 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 29 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300373", "@num": "41 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301332", "@num": "50 sexies H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 sexies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024530915", "@num": "50-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042147351", "@num": "50-0 A bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024526467", "@num": "50-00 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024526469", "@num": "50-00 J", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301482", "@num": "56 AM", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027435850", "@num": "56 J quaterdecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 J quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301517", "@num": "93 H quater E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 93 H quater E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642395", "@num": "58 R", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 58 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027007531", "@num": "L152-3", "#text": "Code monétaire et financier - art. L152-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020431168", "@num": "D666-19", "#text": "Code rural - art. D666-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031960071", "@num": "A102 B-1", "#text": "Livre des procédures fiscales - art. A102 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419224", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949904", "@num": "L102 C", "#text": "Livre des procédures fiscales - art. L102 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315148", "@num": "L96 A", "#text": "Livre des procédures fiscales - art. L96 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316222", "@num": "R80 F-3", "#text": "Livre des procédures fiscales - art. R80 F-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147333", "@fin": "2999-01-01", "#text": "Chapitre II bis : Obligation et délais de conservation des documents", "@debut": "1990-06-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315183", "@fin": "1993-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315184", "@fin": "1997-04-11", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315185", "@fin": "2003-07-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315186", "@fin": "2013-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949907", "@fin": "2014-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419224", "@fin": "2014-05-30", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012281", "@fin": "2016-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000021642689", "@fin": "2014-12-22", "@num": "L102 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029946790", "@fin": "2015-06-06", "@num": "L102 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030680483", "@fin": "2017-03-31", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815239", "@fin": "2021-07-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2017-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471233", "@fin": "2023-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046869194", "@fin": "2999-01-01", "@num": "L102 B", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les livres, registres, documents ou pièces sur lesquels peuvent s'exercer les droits de communication et de contrôle de l'administration doivent être conservés pendant un délai de six ans à compter de la date de la dernière opération mentionnée sur les livres ou registres ou de la date à laquelle les documents ou pièces ont été établis.
\n Sans préjudice des dispositions du premier alinéa, lorsque les livres, registres, documents ou pièces mentionnés au premier alinéa sont établis ou reçus sur support informatique, ils doivent être conservés sous cette forme pendant une durée au moins égale au délai prévu à l'article L. 169.
\n Les pièces justificatives d'origine relatives à des opérations ouvrant droit à une déduction en matière de taxes sur le chiffre d'affaires sont conservées pendant le délai prévu au premier alinéa.
\n Lorsqu'ils ne sont pas déjà visés aux alinéas précédents, les informations, données ou traitements soumis au contrôle prévu au deuxième alinéa de l'article L. 13 doivent être conservés sur support informatique jusqu'à l'expiration du délai prévu à l'article L. 169. La documentation relative aux analyses, à la programmation et à l'exécution des traitements doit être conservée jusqu'à l'expiration de la troisième année suivant celle à laquelle elle se rapporte.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006324151", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006297647", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006317726", "cible": true, "cidtexte": "LEGITEXT000006069574", "id": "LEGIARTI000006297647", "typelien": "PEREMPTION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006297647", "liens_entrants": true }

Article 38 quindecies C AUTONOME PERIME, en vigueur du 30/12/1982 au 15/06/1990 (Code général des impôts, annexe III)