{ "article": { "LEGIARTI000006301517": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "93 H quater E", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006301517", "URL": "article/LEGI/ARTI/00/00/06/30/15/LEGIARTI000006301517.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0093APXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1995-02-21 art. 4 JORF 1er mars 1995", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000006300798", "@num": "93 H quater C", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 93 H quater C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315183", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales A37-1 2°", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales A37-1 2°", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191532", "@fin": "2999-01-01", "#text": "B ter : Autres actes (paiement sur états)", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179509", "@fin": "2999-01-01", "#text": "I bis : Timbre de dimension", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162416", "@fin": "2999-01-01", "#text": "Section I : Droits de timbre proprement dits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146922", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133787", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "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": "LEGIARTI000006301514", "@fin": "1982-01-01", "@num": "93 H quater E", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301515", "@fin": "1990-06-15", "@num": "93 H quater E", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301516", "@fin": "1995-10-27", "@num": "93 H quater E", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006301517", "@fin": "2999-01-01", "@num": "93 H quater E", "@etat": "VIGUEUR", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les registres prescrits par l'article 93 H quater C et tous autres documents nécessaires à la vérification de l'état fourni à l'appui du versement des droits de timbre doivent être conservés selon les modalités prévues au I de l'article L. 102 B du livre des procédures fiscales.
\n
" } }, "LEGIARTI000006300798": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "93 H quater C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006300798", "URL": "article/LEGI/ARTI/00/00/06/30/07/LEGIARTI000006300798.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0093ANXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006300804", "@num": "93 H quater D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 93 H quater D (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" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191532", "@fin": "2999-01-01", "#text": "B ter : Autres actes (paiement sur états)", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179509", "@fin": "2999-01-01", "#text": "I bis : Timbre de dimension", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162416", "@fin": "2999-01-01", "#text": "Section I : Droits de timbre proprement dits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146922", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133787", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "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": "LEGIARTI000006300798", "@fin": "1995-10-27", "@num": "93 H quater C", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300799", "@fin": "2000-03-31", "@num": "93 H quater C", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300800", "@fin": "2004-01-01", "@num": "93 H quater C", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006300801", "@fin": "2999-01-01", "@num": "93 H quater C", "@etat": "VIGUEUR", "@debut": "2004-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les redevables qui demandent à payer sur états le droit de timbre de dimension exigible sur les écrits autres que les bulletins de souscription d'actions et que les pouvoirs de représentation aux assemblées générales des membres des sociétés par actions doivent s'engager à tenir jour par jour un registre fournissant pour chaque acte les renseignements suivants :
\n
a. Le numéro d'ordre spécialement affecté à l'acte dans le registre cette numérotation étant faite dans une série ininterrompue;
\n
b. La date de l'acte;
\n
c. Sa nature;
\n
d. Les noms et prénoms usuels des parties;
\n
e. S'il s'agit d'actes sous seings privés le nombre des originaux créés abstraction faite le cas échéant de ceux dispensés du droit de timbre de dimension;
\n
f. Le nombre de feuillets du format de la demi-feuille de papier normal utilisés pour la rédaction des minutes brevets ou originaux soumis au droit de timbre;
\n
g. Le montant de l'impôt correspondant;
\n
h. Le nombre des expéditions copies ou extraits soumis au droit de timbre;
\n
i. Le nombre des feuillets du format de la demi-feuille de papier normal utilisés pour ces expéditions copies ou extraits;
\n
j. Le montant de l'impôt correspondant.
\n
Ce registre qui peut être fusionné avec les répertoires prévus par le code général des impôts pour certaines catégories de redevables est présenté au cours du mois de février de chaque année au visa de l'agent chargé de la perception des droits de timbre.
\n
Chaque acte porté sur le registre doit être annoté de son numéro d'ordre. Les colonnes correspondant aux indications mentionnées ci-dessus aux f g i et j font l'objet d'une totalisation mensuelle.
" } }, "LEGIARTI000006300799": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "93 H quater C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006300799", "URL": "article/LEGI/ARTI/00/00/06/30/07/LEGIARTI000006300799.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0093ANXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1995-02-21 art. 2 JORF 1er mars 1995", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "CGI 1089 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006300804", "@num": "93 H quater D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 93 H quater D (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" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191532", "@fin": "2999-01-01", "#text": "B ter : Autres actes (paiement sur états)", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179509", "@fin": "2999-01-01", "#text": "I bis : Timbre de dimension", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162416", "@fin": "2999-01-01", "#text": "Section I : Droits de timbre proprement dits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146922", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133787", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "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": "LEGIARTI000006300798", "@fin": "1995-10-27", "@num": "93 H quater C", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300799", "@fin": "2000-03-31", "@num": "93 H quater C", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300800", "@fin": "2004-01-01", "@num": "93 H quater C", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006300801", "@fin": "2999-01-01", "@num": "93 H quater C", "@etat": "VIGUEUR", "@debut": "2004-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Les redevables qui demandent à payer sur états le droit de timbre de dimension exigible sur les écrits autres que les bulletins de souscription d'actions et que les pouvoirs de représentation aux assemblées générales des membres des sociétés par actions doivent s'engager à tenir jour par jour un registre fournissant pour chaque acte, les renseignements suivants :

a. Le numéro d'ordre spécialement affecté à l'acte dans le registre, cette numérotation étant faite dans une série ininterrompue ;

b. La date de l'acte ;

c. Sa nature ;

d. Les noms et prénoms usuels des parties ;

e. S'il s'agit d'actes sous seings privés le nombre des originaux créés, abstraction faite, le cas échéant, de ceux dispensés du droit de timbre de dimension ;

f. Le nombre de feuillets du format de la demi-feuille de papier normal utilisés pour la rédaction des minutes brevets ou originaux soumis au droit de timbre ;

g. Le montant de l'impôt correspondant ;

h. Le nombre des expéditions, copies ou extraits soumis au droit de timbre ;

i. Le nombre des feuillets, du format de la demi-feuille de papier normal, utilisés pour ces expéditions, copies ou extraits ;

j. Le montant de l'impôt correspondant.

Ce registre, qui peut être fusionné avec les répertoires prévus par le code général des impôts pour certaines catégories de redevables, est présenté, au cours du mois de février de chaque année au visa de l'agent chargé de la perception des droits de timbre.

Chaque acte porté sur le registre doit être annoté de son numéro d'ordre. Les colonnes correspondant aux indications mentionnées ci-dessus aux f, g, i et j font l'objet d'une totalisation mensuelle.

((II. - Les redevables qui demandent à payer sur états le droit de timbre prévu par l'article 1089 B du code général des impôts doivent s'engager à tenir un registre sur lequel, jour par jour et pour chaque requête, sont mentionnés les renseignements suivants :

((a) Le numéro d'ordre spécialement affecté à la requête dans le registre, cette numérotation étant faite dans une série ininterrompue ;

((b) La date d'expédition ou de dépôt de la requête ;

((c) Le nom des parties au litige ;

((d) Le montant de l'impôt.

((Chaque registre est complété du numéro de l'affaire attribué par la juridiction.)) (1).

(1) Texte ajouté par l'arrêté.

\n
" } }, "LEGIARTI000006300800": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "93 H quater C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006300800", "URL": "article/LEGI/ARTI/00/00/06/30/08/LEGIARTI000006300800.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0093ANXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 2000-06-02", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "CGI 1089 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006300804", "@num": "93 H quater D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 93 H quater D (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" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006275270", "@num": "61", "#text": "Loi n°87-416 du 17 juin 1987 - art. 61 () JORF 18 juin 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000508808", "@numtexte": "87-416", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-06-17" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191532", "@fin": "2999-01-01", "#text": "B ter : Autres actes (paiement sur états)", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179509", "@fin": "2999-01-01", "#text": "I bis : Timbre de dimension", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162416", "@fin": "2999-01-01", "#text": "Section I : Droits de timbre proprement dits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146922", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133787", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "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": "LEGIARTI000006300798", "@fin": "1995-10-27", "@num": "93 H quater C", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300799", "@fin": "2000-03-31", "@num": "93 H quater C", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300800", "@fin": "2004-01-01", "@num": "93 H quater C", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006300801", "@fin": "2999-01-01", "@num": "93 H quater C", "@etat": "VIGUEUR", "@debut": "2004-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Les redevables qui demandent à payer sur états le droit de timbre de dimension exigible sur les écrits autres que les bulletins de souscription d'actions doivent s'engager à tenir, jour par jour, un registre fournissant, pour chaque acte, les renseignements suivants :

a. Le numéro d'ordre spécialement affecté à l'acte dans le registre, cette numérotation étant faite dans une série ininterrompue ;

b. La date de l'acte ;

c. Sa nature ;

d. Les noms et prénoms usuels des parties ;

e. S'il s'agit d'actes sous seings privés, le nombre des originaux créés, abstraction faite, le cas échéant, de ceux dispensés du droit de timbre de dimension ;

f. Le nombre de feuillets du format de la demi-feuille de papier normal utilisés pour la rédaction des minutes brevets ou originaux soumis au droit de timbre ;

g. Le montant de l'impôt correspondant ;

h. Le nombre des expéditions, copies ou extraits soumis au droit de timbre ;

i. Le nombre des feuillets, du format de la demi-feuille de papier normal, utilisés pour ces expéditions, copies ou extraits ;

j. Le montant de l'impôt correspondant.

II. - Les redevables qui demandent à payer sur états le droit de timbre prévu par l'article 1089 B du code général des impôts doivent s'engager à tenir un registre sur lequel, jour par jour et pour chaque requête, sont mentionnés les renseignements suivants :

a) Le numéro d'ordre spécialement affecté à la requête dans le registre, cette numérotation étant faite dans une série ininterrompue ;

b) La date d'expédition ou de dépôt de la requête ;

c) Le nom des parties au litige ;

d) Le montant de l'impôt.

Chaque registre est complété du numéro de l'affaire attribué par la juridiction.

" } }, "LEGIARTI000006300801": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "93 H quater C", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2004-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006300801", "URL": "article/LEGI/ARTI/00/00/06/30/08/LEGIARTI000006300801.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0093ANXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 2004-03-26", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000601354", "#text": "Ordonnance 2003-1235 2003-12-22 art. 2 I, IV JORF 24 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000601354", "@nortexte": "ECOX0300186R", "@numtexte": "2003-1235", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-22" }, { "@id": "LEGIARTI000006226431", "@num": "2", "#text": "Ordonnance n°2003-1235 du 22 décembre 2003 - art. 2 (V) JORF 24 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000601354", "@nortexte": "ECOX0300186R", "@numtexte": "2003-1235", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-22" }, { "@id": "LEGIARTI000006300804", "@num": "93 H quater D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 93 H quater D (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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191532", "@fin": "2999-01-01", "#text": "B ter : Autres actes (paiement sur états)", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179509", "@fin": "2999-01-01", "#text": "I bis : Timbre de dimension", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162416", "@fin": "2999-01-01", "#text": "Section I : Droits de timbre proprement dits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146922", "@fin": "2999-01-01", "#text": "Chapitre II : Droits de timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133787", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "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": "LEGIARTI000006300798", "@fin": "1995-10-27", "@num": "93 H quater C", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300799", "@fin": "2000-03-31", "@num": "93 H quater C", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006300800", "@fin": "2004-01-01", "@num": "93 H quater C", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006300801", "@fin": "2999-01-01", "@num": "93 H quater C", "@etat": "VIGUEUR", "@debut": "2004-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

a. Le numéro d'ordre spécialement affecté à l'acte dans le registre, cette numérotation étant faite dans une série ininterrompue ;

b. La date de l'acte ;

c. Sa nature ;

d. Les noms et prénoms usuels des parties ;

e. S'il s'agit d'actes sous seings privés, le nombre des originaux créés, abstraction faite, le cas échéant, de ceux dispensés du droit de timbre de dimension ;

f. Le nombre de feuillets du format de la demi-feuille de papier normal utilisés pour la rédaction des minutes brevets ou originaux soumis au droit de timbre ;

g. Le montant de l'impôt correspondant ;

h. Le nombre des expéditions, copies ou extraits soumis au droit de timbre ;

i. Le nombre des feuillets, du format de la demi-feuille de papier normal, utilisés pour ces expéditions, copies ou extraits ;

j. Le montant de l'impôt correspondant.

II. - Devenu sans objet.

\n
" } }, "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": "LEGIARTI000051203262", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (V)", "@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.
" } }, "LEGIARTI000006315184": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315184", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315184.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL102ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000006318462", "@num": "107", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 107 () JORF 19 juillet 1992, art. 121 : en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@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": "LEGIARTI000051203262", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (V)", "@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" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "@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": "

\n
\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
\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
\n

II. - 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.

\n
" } }, "LEGIARTI000006315185": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-07-01", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006315185", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315185.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL102ACXXXXXAC" } }, "LIENS": { "LIEN": [ { "@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": "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": "LEGIARTI000006319772", "@num": "115", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 115 (V) JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@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": "LEGIARTI000051203262", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (V)", "@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" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" }, { "@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": "LEGIARTI000006314943", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315890", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (M)", "@sens": "source", "@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": "

\n
\n

II. - 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 au premier alinéa de 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.

\n
\n
" } }, "LEGIARTI000006315186": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2003-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315186", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315186.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL102ACXXXXXAD" } }, "NOTA": { "CONTENU": "
Ces dispositions s'appliquent à compter du 1er juillet 2003.
\n
" }, "LIENS": { "LIEN": [ { "@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": "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": "LEGIARTI000006321583", "@num": "15", "#text": "Loi - art. 15 (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": "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": "LEGIARTI000006304543", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000051203262", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (V)", "@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" }, { "#text": "Edition du 1er janvier 2003", "@sens": "source", "@typelien": "HISTO" }, { "@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": "LEGIARTI000006314943", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "source", "@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": "

Le registre des opérations mentionné au 9 de l'article 298 sexdecies F est conservé pendant dix ans à compter du 31 décembre de l'année de l'opération.

II. - Lorsqu'ils ne sont pas déjà visés au I, 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 au premier alinéa de 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.

" } }, "LEGIARTI000021642689": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 B", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2014-12-22", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021642689", "URL": "article/LEGI/ARTI/00/00/21/64/26/LEGIARTI000021642689.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
\n
" }, "LIENS": { "LIEN": [ { "@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": "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": "LEGIARTI000021575943", "@num": "102", "#text": "LOI n°2009-1673\n du 30 décembre 2009 - art. 102 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000026887896", "@num": "62", "#text": "LOI n°2012-1510\r\n du 29 décembre 2012 - art. 62 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000029008154", "@num": "1", "#text": "Décret n°2014-550 du 26 mai 2014 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000029001596", "@nortexte": "FCPE1407472D", "@numtexte": "2014-550", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-26" }, { "@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": "LEGIARTI000051203262", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (V)", "@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": "

I. - Les livres, registres, documents ou pièces sur lesquels peuvent s'exercer les droits de communication, d'enquête 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. Les informations, documents, données, traitements informatiques ou système d'information constitutifs des contrôles mentionnés au 1° du VII de l'article 289 du code général des impôts et la documentation décrivant leurs modalités de réalisation doivent être conservés pendant le même délai.

Les registres tenus en application du 9 de l'article 298 sexdecies F du code général des impôts et du 5 de l'article 298 sexdecies G sont conservés pendant dix ans à compter du 31 décembre de l'année de l'opération.

II. - Lorsqu'ils ne sont pas déjà visés au I, les informations, données ou traitements soumis au contrôle prévu au IV de l'article L. 13 doivent être conservés sur support informatique jusqu'à l'expiration du délai prévu au premier alinéa de 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.

" } }, "LEGIARTI000026949907": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026949907", "URL": "article/LEGI/ARTI/00/00/26/94/99/LEGIARTI000026949907.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
" }, "LIENS": { "LIEN": [ { "@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": "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": "LEGIARTI000026887896", "@num": "62", "#text": "LOI n°2012-1510\n du 29 décembre 2012 - art. 62 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@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": "LEGIARTI000006304543", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000051203262", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (V)", "@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": "LEGIARTI000006314943", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13", "@sens": "source", "@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": "

Le registre des opérations mentionné au 9 de l'article 298 sexdecies F est conservé pendant dix ans à compter du 31 décembre de l'année de l'opération.

" } }, "LEGIARTI000028419224": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028419224", "URL": "article/LEGI/ARTI/00/00/28/41/92/LEGIARTI000028419224.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
\n

Loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014, art. 99 III : Ces dispositions s'appliquent aux avis de vérification adressés à compter de l'entrée en vigueur de la présente loi.

\n
" }, "LIENS": { "LIEN": [ { "@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": "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": "LEGIARTI000028402699", "@num": "99", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 99", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@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": "LEGIARTI000006304543", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000051203262", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (V)", "@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": "LEGIARTI000006314943", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13", "@sens": "source", "@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": "

Le registre des opérations mentionné au 9 de l'article 298 sexdecies F est conservé pendant dix ans à compter du 31 décembre de l'année de l'opération.

" } }, "LEGIARTI000029012281": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2014-05-30" } }, "META_COMMUN": { "ID": "LEGIARTI000029012281", "URL": "article/LEGI/ARTI/00/00/29/01/22/LEGIARTI000029012281.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
\n

Loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014, art. 99 III : Ces dispositions s'appliquent aux avis de vérification adressés à compter de l'entrée en vigueur de la présente loi.

\n
" }, "LIENS": { "LIEN": [ { "@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": "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": "LEGIARTI000029008154", "@num": "1", "#text": "Décret n°2014-550 du 26 mai 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029001596", "@nortexte": "FCPE1407472D", "@numtexte": "2014-550", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-26" }, { "@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": "LEGIARTI000006304543", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000051203262", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (V)", "@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": "LEGIARTI000029012281", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (VT)", "@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": "LEGIARTI000006314943", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13", "@sens": "source", "@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": "

Le registre des opérations mentionné au 9 de l'article 298 sexdecies F du code général des impôts est conservé pendant dix ans à compter du 31 décembre de l'année de l'opération.

" } }, "LEGIARTI000029946790": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 B", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2015-06-06", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029946790", "URL": "article/LEGI/ARTI/00/00/29/94/67/LEGIARTI000029946790.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 33 IV de la loi n° 2014-1545 du 20 décembre 2014, les présentes dispositions entrent en vigueur à la date de publication de l'arrêté mentionné au III, et au plus tard, le 1er janvier 2016.

" }, "LIENS": { "LIEN": [ { "@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": "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": "LEGIARTI000029928185", "@num": "33", "#text": "LOI n°2014-1545 du 20 décembre 2014 - art. 33", "@sens": "cible", "@cidtexte": "JORFTEXT000029926655", "@nortexte": "EINX1412185L", "@numtexte": "2014-1545", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-20" }, { "@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": "LEGIARTI000006309544", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304543", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000051203262", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (V)", "@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": "LEGIARTI000006314943", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315890", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (VT)", "@sens": "source", "@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": "

I bis. - Les informations, documents, données, traitements informatiques ou système d'information constitutifs des contrôles mentionnés au 1° du VII de l'article 289 du code général des impôts et la documentation décrivant leurs modalités de réalisation doivent être conservés pendant un délai de six ans à compter de la date à laquelle les documents ou pièces ont été établis, sur support informatique ou sur support papier, quelle que soit leur forme originale.

II. - Lorsqu'ils ne sont pas déjà mentionnés aux I ou I bis, les informations, données ou traitements soumis au contrôle prévu au IV de l'article L. 13 doivent être conservés sur support informatique jusqu'à l'expiration du délai prévu au premier alinéa de 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.

" } }, "LEGIARTI000030680483": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-03-31", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030680483", "URL": "article/LEGI/ARTI/00/00/30/68/04/LEGIARTI000030680483.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@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": "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": "LEGIARTI000030675290", "@num": "1", "#text": "DÉCRET n°2015-609 du 3 juin 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030673881", "@nortexte": "FCPE1507723D", "@numtexte": "2015-609", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@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": "LEGIARTI000006309544", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304543", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000051203262", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (V)", "@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": "LEGIARTI000006314943", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315890", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169", "@sens": "source", "@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 registres tenus en application du 9 de l'article 298 sexdecies F du code général des impôts et du 5 de l'article 298 sexdecies G du même code sont conservés pendant dix ans à compter du 31 décembre de l'année de l'opération.

" } }, "LEGIARTI000033815239": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-07-01", "DATE_DEBUT": "2017-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000033815239", "URL": "article/LEGI/ARTI/00/00/33/81/52/LEGIARTI000033815239.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au III de l'article 16 de la loi n° 2016-1918 du 29 décembre 2016, les dispositions du présent article, dans leur rédaction issue du II du même article de la même loi, entrent en vigueur à la date de publication de l'arrêté du ministre chargé du budget prévu au troisième alinéa du I de l'article L. 102 B du livre des procédures fiscales, et au plus tard le 31 mars 2017.

" }, "LIENS": { "LIEN": [ { "@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": "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": "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": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000006309544", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304543", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000051203262", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (V)", "@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": "LEGIARTI000033815236", "@num": "L102 C", "#text": "Livre des procédures fiscales - art. L102 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314943", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315890", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169", "@sens": "source", "@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": "

I. – Les livres, registres, documents ou pièces sur lesquels peuvent s'exercer les droits de communication, d'enquête 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.

Sans préjudice du premier alinéa du présent I, lorsque les documents et pièces sont établis ou reçus sur support papier, ils peuvent être conservés sur support informatique ou sur support papier, pendant une durée égale au délai prévu au même premier alinéa. Les modalités de numérisation des factures papier sont fixées par arrêté du ministre chargé du budget.

Les pièces justificatives 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.

I bis. – Les informations, documents, données, traitements informatiques ou système d'information constitutifs des contrôles mentionnés au 1° du VII de l'article 289 du code général des impôts et la documentation décrivant leurs modalités de réalisation doivent être conservés pendant un délai de six ans à compter de la date à laquelle les documents ou pièces ont été établis, sur support informatique ou sur support papier, quelle que soit leur forme originale.

II. – Lorsqu'ils ne sont pas déjà mentionnés aux I ou I bis, les informations, données ou traitements soumis au contrôle prévu au IV de l'article L. 13 doivent être conservés sur support informatique jusqu'à l'expiration du délai prévu au premier alinéa de 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.

" } }, "LEGIARTI000041471233": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2021-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041471233", "URL": "article/LEGI/ARTI/00/00/41/47/12/LEGIARTI000041471233.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au B du IV de l’article 147 de la loi n° 2019-1479 du 29 décembre 2019, ces dispositions entrent en vigueur le 1er janvier 2021. Le III de l'article 51 de la loi n° 2020-1721 du 29 décembre 2020 à modifié cette date : 1er juillet 2021.

" }, "LIENS": { "LIEN": [ { "@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": "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": "LEGIARTI000039793097", "@num": "147", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 147 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000006309544", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304543", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000051203262", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (V)", "@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": "LEGIARTI000006314943", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315890", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169", "@sens": "source", "@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 pièces justificatives 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.

Les registres tenus en application du 9 de l'article 298 sexdecies F du code général des impôts et du X des articles 298 sexdecies G et 298 sexdecies H du même code sont conservés pendant dix ans à compter du 31 décembre de l'année de l'opération.

" } }, "LEGIARTI000046869194": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 B", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046869194", "URL": "article/LEGI/ARTI/00/00/46/86/91/LEGIARTI000046869194.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au IV de l’article 62 de la loi n° 2022-1726 du 30 décembre 2022, ces dispositions s'appliquent aux documents et pièces établis à compter de la publication de ladite loi.

" }, "LIENS": { "LIEN": [ { "@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": "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": "LEGIARTI000046852198", "@num": "62", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 62 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000006309544", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304543", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000051203262", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (V)", "@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": "LEGIARTI000006314943", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315890", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169", "@sens": "source", "@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": "

Lorsqu'ils sont établis ou reçus sur support informatique, ces livres, registres, documents ou pièces doivent être conservés sous cette forme pendant le délai prévu au premier alinéa du présent I.

Les pièces justificatives 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.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000029946790", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006301517", "typelien": "CITATION" }, { "article_id": "LEGIARTI000041471233", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006301517", "typelien": "CITATION" }, { "article_id": "LEGIARTI000021642689", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006301517", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006300800", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006301517", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006300801", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006301517", "typelien": "CITATION" }, { "article_id": "LEGIARTI000028419224", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006301517", "typelien": "CITATION" }, { "article_id": "LEGIARTI000029012281", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006301517", "typelien": "CITATION" }, { "article_id": "LEGIARTI000030680483", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006301517", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033815239", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006301517", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315186", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006301517", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315183", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006301517", "typelien": "CITATION" }, { "article_id": "LEGIARTI000046869194", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006301517", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006300798", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006301517", "typelien": "CITATION" }, { "article_id": "LEGIARTI000026949907", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006301517", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006300799", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006301517", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315184", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006301517", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315185", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006301517", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006301517", "liens_entrants": true }

Article 93 H quater E AUTONOME VIGUEUR, en vigueur depuis le 27/10/1995 (Code général des impôts, annexe IV)