{ "article": { "LEGIARTI000006301038": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "164 F unvicies B", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "1983-07-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006301038", "URL": "article/LEGI/ARTI/00/00/06/30/10/LEGIARTI000006301038.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0164AWXXXXXCA" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1983-05-11 art. 2 JORF 17 mai 1983", "@sens": "source", "@typelien": "CREATION" }, { "#text": "Arrêté 1983-07-10", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 1983-07-10", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000029006536", "@num": "1", "#text": "Arrêté du 26 mai 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029002794", "@nortexte": "FCPE1407471A", "@typelien": "PERIME", "@naturetexte": "ARRETE", "@datesignatexte": "2014-05-26" }, { "@id": "LEGIARTI000006301037", "@num": "164 F unvicies A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 F unvicies A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179528", "@fin": "2999-01-01", "#text": "Tenue des documents comptables de certains adhérents", "@debut": "1983-05-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162445", "@fin": "2999-01-01", "#text": "Section I : Centres de gestion agréés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146943", "@fin": "2999-01-01", "#text": "Chapitre I bis : Centres de gestion agréés et associations agréées des professions libérales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133794", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114467", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006301038", "@fin": "2014-05-30", "@num": "164 F unvicies B", "@etat": "PERIME", "@debut": "1983-07-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La nature des travaux de surveillance et les honoraires correspondants sont fixés dans une lettre de mission signée par l'adhérent et le professionnel de la comptabilité désigné à l'article 164 F unvicies A.\n
\n
" } }, "LEGIARTI000006301037": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "164 F unvicies A", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006301037", "URL": "article/LEGI/ARTI/00/00/06/30/10/LEGIARTI000006301037.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0164AWXXXXXBB" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1995-12-11", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 1995-12-11", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000029006536", "@num": "1", "#text": "Arrêté du 26 mai 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029002794", "@nortexte": "FCPE1407471A", "@typelien": "PERIME", "@naturetexte": "ARRETE", "@datesignatexte": "2014-05-26" }, { "@id": "LEGIARTI000006299513", "@num": "344 IA", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 IA", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301038", "@num": "164 F unvicies B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 F unvicies B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179528", "@fin": "2999-01-01", "#text": "Tenue des documents comptables de certains adhérents", "@debut": "1983-05-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162445", "@fin": "2999-01-01", "#text": "Section I : Centres de gestion agréés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146943", "@fin": "2999-01-01", "#text": "Chapitre I bis : Centres de gestion agréés et associations agréées des professions libérales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133794", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114467", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301036", "@fin": "1995-10-27", "@num": "164 F unvicies A", "@etat": "MODIFIE", "@debut": "1983-05-17", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006301037", "@fin": "2014-05-30", "@num": "164 F unvicies A", "@etat": "PERIME", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les adhérents qui confient la tenue ou la centralisation de leurs documents comptables à un centre de gestion agréé habilité à cet effet, dans les conditions prévues aux articles 344 IA à 344 ID de l'annexe III au code général des impôts, choisissent le membre de l'ordre des experts-comptables ou l'expert-comptable stagiaire autorisé qui exercera la surveillance de leur dossier et visera leur déclaration de résultats.
\n
" } }, "LEGIARTI000029006536": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029006536", "URL": "article/LEGI/ARTI/00/00/29/00/65/LEGIARTI000029006536.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029013748", "@num": "121 V ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 Ab ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301032", "@num": "164 F novodecies A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 F novodecies A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301034", "@num": "164 F novodecies B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 F novodecies B (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301037", "@num": "164 F unvicies A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 F unvicies A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301038", "@num": "164 F unvicies B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 F unvicies B (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301040", "@num": "164 F unvicies C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 F unvicies C (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301044", "@num": "164 F unvicies D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 F unvicies D (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301041", "@num": "164 F unvicies E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 F unvicies E (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301043", "@num": "164 F unvicies F", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 F unvicies F (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013780", "@num": "17 quinquies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301238", "@num": "17 quinquies A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 quinquies A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022160033", "@num": "170 septies G", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 septies G (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013772", "@num": "18", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 18 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301170", "@num": "2", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 2 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300210", "@num": "2 bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 2 bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013768", "@num": "23 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 L (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301174", "@num": "3 bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 3 bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013762", "@num": "30-0 B", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013757", "@num": "30-0 C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 30-0 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301187", "@num": "4 C bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 4 C bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300212", "@num": "4 bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 4 bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300213", "@num": "4 ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 4 ter (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013750", "@num": "56 AJ", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 AJ (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024181454", "@num": "159 quinquies-0 A", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 159 quinquies-0 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024181449", "@num": "159 quinquies-0 B", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 159 quinquies-0 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000029002794", "@nor": "FCPE1407471A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 26 mai 2014 portant incorporation à l'annexe IV au code général des impôts de divers textes modifiant et complétant certaines dispositions de cette annexe", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000029002794", "@c_titre_court": "Arrêté du 26 mai 2014" }, { "@fin": "2999-01-01", "#text": "Arrêté du 26 mai 2014 portant incorporation à l'annexe IV au code général des impôts de divers textes modifiant et complétant certaines dispositions de cette annexe", "@debut": "2014-05-30", "@id_txt": "LEGITEXT000029006534", "@c_titre_court": "Arrêté du 26 mai 2014" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2014-05-29", "@date_signature": "2014-05-26", "@num_parution_jo": "0124" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000029006536", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000029002796", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

-Code général des impôts, annexe 4, CGIAN4.
\nArt. 2, Art. 2 bis, Art. 3 bis, Art. 4 bis, Art. 4 ter, Art. 4 C bis, Art. 17 quinquies, Art. 17 quinquies A, Art. 18, Art. 23 L, Art. 30-0 B, Art. 30-0 C, Art. 56 AJ, Art. 121 V ter, Art. 159 A, Art. 159 quinquies-0 A, Art. 159 quinquies-0 B, Art. 164 F novodecies A, Art. 164 F novodecies B, Art. 164 F unvicies A, Art. 164 F unvicies B, Art. 164 F unvicies C, Art. 164 F unvicies D, Art. 164 F unvicies E, Art. 164 F unvicies F, Art. 170 septies G\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000029006536", "cible": false, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006301038", "typelien": "PERIME" }, { "article_id": "LEGIARTI000006301037", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006301038", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006301038", "liens_entrants": true }

Article 164 F unvicies B AUTONOME PERIME, en vigueur du 10/07/1983 au 30/05/2014 (Code général des impôts, annexe IV)