{ "article": { "LEGIARTI000006301552": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "120", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006301552", "URL": "article/LEGI/ARTI/00/00/06/30/15/LEGIARTI000006301552.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0120AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1990-09-10", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 2000-06-02", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "CGIAN4 116", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 15 juin 1990", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Livre des procédures fiscales A37-1 7°", "@sens": "source", "@typelien": "CONCORDE" }, { "@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": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006320221", "@num": "87", "#text": "Loi n°98-546 du 2 juillet 1998 - art. 87 (V) JORF 3 juillet 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000572192", "@nortexte": "ECOX9800011L", "@numtexte": "98-546", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1998-07-02" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales L102 B I", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191535", "@fin": "2000-03-31", "#text": "B : Expéditions en groupage.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179512", "@fin": "2000-03-31", "#text": "IV : Timbre des contrats de transports", "@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": "LEGIARTI000006301550", "@fin": "1982-01-01", "@num": "120", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301551", "@fin": "1990-06-15", "@num": "120", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006301552", "@fin": "2000-03-31", "@num": "120", "@etat": "PERIME", "@debut": "1990-06-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Tous les documents de comptabilité et autres nécessaires pour la vérification des états fournis à l'appui du versement des droits de timbre, et notamment ceux prescrits par l'article 116, doivent être conservés selon les modalités prévues au I de l'article L. 102 B du livre des procédures fiscales.
\n
" } }, "LEGIARTI000006317726": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "103", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006317726", "URL": "article/LEGI/ARTI/00/00/06/31/77/LEGIARTI000006317726.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEELXXXXXX103AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006295695", "@num": "303", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297084", "@num": "181", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 181 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297088", "@num": "182", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 182 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297295", "@num": "313 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297285", "@num": "313 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 O (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297647", "@num": "38 quindecies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 quindecies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296653", "@num": "38 sexdecies P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297717", "@num": "38 sexdecies RD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies RD (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296971", "@num": "98 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 98 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301525", "@num": "101", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 101 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301549", "@num": "113", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 113 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301552", "@num": "120", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 120 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301555", "@num": "121 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301571", "@num": "121 KL ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 KL ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301659", "@num": "137", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 137 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301667", "@num": "145", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 145 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301216", "@num": "17", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301220", "@num": "17 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301225", "@num": "17 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301331", "@num": "50 sexies H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 50 sexies H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301446", "@num": "54 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 54 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301423", "@num": "54-0 BT", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 54-0 BT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301481", "@num": "56 AM", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 56 AM (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301504", "@num": "93 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 93 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301516", "@num": "93 H quater E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 93 H quater E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301522", "@num": "93 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 93 L (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311797", "@num": "1561", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1561 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306317", "@num": "1562", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1562 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313099", "@num": "1770", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1770 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309524", "@num": "286", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 286 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307742", "@num": "54", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 54 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307217", "@num": "99", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 99 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293327", "@num": "89", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 89 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315183", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314944", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315024", "@num": "L47 A", "#text": "Livre des procédures fiscales - art. L47 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315036", "@num": "L57", "#text": "Livre des procédures fiscales - art. L57 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315059", "@num": "L74", "#text": "Livre des procédures fiscales - art. L74 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315769", "@num": "L82", "#text": "Livre des procédures fiscales - art. L82 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147438", "@fin": "2999-01-01", "#text": "b) : Mesures de solidarité et d'équité", "@debut": "1989-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134057", "@fin": "2999-01-01", "#text": "A. : Mesures concernant la fiscalité", "@debut": "1989-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114687", "@fin": "2999-01-01", "#text": "Titre II : Dispositions permanentes", "@debut": "1989-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084520", "@fin": "2999-01-01", "#text": "Deuxième partie : Moyens des services et dispositions spéciales", "@debut": "1989-12-30" } ] }, "@cid": "JORFTEXT000018687845", "@nor": "ECOX8900115L", "@num": "89-935", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000018687845", "@c_titre_court": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990" }, { "@fin": "2999-01-01", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990 (1)", "@debut": "1989-12-30", "@id_txt": "LEGITEXT000006069133", "@c_titre_court": "Loi n° 89-935 du 29 décembre 1989" } ], "@date_publi": "1989-12-30", "@date_signature": "1989-12-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006317726", "@fin": "2999-01-01", "@num": "103", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006320221": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "87", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1998-07-03" } }, "META_COMMUN": { "ID": "LEGIARTI000006320221", "URL": "article/LEGI/ARTI/00/00/06/32/02/LEGIARTI000006320221.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJAXXXXXX087AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1599 C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006295695", "@num": "303", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294794", "@num": "303 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294795", "@num": "303 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299288", "@num": "313 AA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299289", "@num": "313 AB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299290", "@num": "313 AC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AC (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297292", "@num": "313 AD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AD (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299291", "@num": "313 AE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AE (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299292", "@num": "313 AF", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AF (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297295", "@num": "313 AG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299293", "@num": "313 AH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AH (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299294", "@num": "313 AI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AI (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299268", "@num": "313 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299269", "@num": "313 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 G (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299270", "@num": "313 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 H (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299271", "@num": "313 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 I (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299273", "@num": "313 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 J (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299274", "@num": "313 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299275", "@num": "313 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 L (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299276", "@num": "313 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 M (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299277", "@num": "313 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 N (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@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": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299278", "@num": "313 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 P (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299279", "@num": "313 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 Q (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299280", "@num": "313 R", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 R (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299281", "@num": "313 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 S (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299282", "@num": "313 S bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 S bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299283", "@num": "313 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 T (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299284", "@num": "313 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 U (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299285", "@num": "313 V", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 V (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299286", "@num": "313 W", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 W (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297287", "@num": "313 X", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 X (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297289", "@num": "313 Y", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 Y (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299287", "@num": "313 Z", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 Z (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299747", "@num": "405 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 405 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299901", "@num": "405 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 405 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301549", "@num": "113", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 113 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300811", "@num": "116", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 116 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300812", "@num": "117", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 117 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300813", "@num": "118", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 118 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300814", "@num": "119", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 119 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301552", "@num": "120", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 120 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301555", "@num": "121 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300815", "@num": "121 A bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 A bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300834", "@num": "121 KM ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 KM ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301495", "@num": "71", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 71 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301501", "@num": "72", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 72 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615240", "@num": "284 bis", "#text": "Code des douanes - art. 284 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615248", "@num": "284 sexies", "#text": "Code des douanes - art. 284 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615244", "@num": "284 ter", "#text": "Code des douanes - art. 284 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311095", "@num": "925", "#text": "Code général des impôts, CGI. - art. 925 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305630", "@num": "926", "#text": "Code général des impôts, CGI. - art. 926 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311102", "@num": "927", "#text": "Code général des impôts, CGI. - art. 927 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311109", "@num": "928", "#text": "Code général des impôts, CGI. - art. 928 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305631", "@num": "929", "#text": "Code général des impôts, CGI. - art. 929 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305632", "@num": "930", "#text": "Code général des impôts, CGI. - art. 930 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305633", "@num": "931", "#text": "Code général des impôts, CGI. - art. 931 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311111", "@num": "932", "#text": "Code général des impôts, CGI. - art. 932 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305634", "@num": "933", "#text": "Code général des impôts, CGI. - art. 933 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305636", "@num": "934", "#text": "Code général des impôts, CGI. - art. 934 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311118", "@num": "935", "#text": "Code général des impôts, CGI. - art. 935 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305637", "@num": "937", "#text": "Code général des impôts, CGI. - art. 937 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311125", "@num": "938", "#text": "Code général des impôts, CGI. - art. 938 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305638", "@num": "939", "#text": "Code général des impôts, CGI. - art. 939 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305639", "@num": "940", "#text": "Code général des impôts, CGI. - art. 940 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305640", "@num": "941", "#text": "Code général des impôts, CGI. - art. 941 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305642", "@num": "942", "#text": "Code général des impôts, CGI. - art. 942 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305643", "@num": "943", "#text": "Code général des impôts, CGI. - art. 943 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314889", "@num": "A37-1", "#text": "Livre des procédures fiscales - art. A37-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315484", "@num": "L217", "#text": "Livre des procédures fiscales - art. L217 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316139", "@num": "R24-3", "#text": "Livre des procédures fiscales - art. R24-3 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316141", "@num": "R24-4", "#text": "Livre des procédures fiscales - art. R24-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316168", "@num": "R37-1", "#text": "Livre des procédures fiscales - art. R37-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006389644", "@num": "L1614-4", "#text": "Code général des collectivités territoriales - art. L1614-4 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615243", "@num": "284 ter", "#text": "Code des douanes - art. 284 ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084607", "@fin": "2999-01-01", "#text": "Titre V : Dispositions diverses", "@debut": "1998-07-03" } ] }, "@cid": "JORFTEXT000000572192", "@nor": "ECOX9800011L", "@num": "98-546", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 98-546 du 2 juillet 1998 portant diverses dispositions d'ordre économique et financier (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000572192", "@c_titre_court": "Loi n° 98-546 du 2 juillet 1998" }, { "@fin": "2999-01-01", "#text": "Loi n° 98-546 du 2 juillet 1998 portant diverses dispositions d'ordre économique et financier (1).", "@debut": "1998-07-03", "@id_txt": "LEGITEXT000005626095", "@c_titre_court": "Loi n° 98-546 du 2 juillet 1998" } ], "@date_publi": "1998-07-03", "@date_signature": "1998-07-02", "@num_parution_jo": "0152" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006320221", "@fin": "2999-01-01", "@num": "87", "@etat": "VIGUEUR", "@debut": "1998-07-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I., II. et III. (Paragraphes modificateurs)
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IV. - 1° Les dispositions des I à III du présent article entrent en vigueur le 1er janvier 1999.
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2° Toutefois, les véhicules soumis à la taxe différentielle sur les véhicules à moteur prévue à l'article 1599 C du code général des impôts pour la période d'imposition du 1er décembre 1998 au 30 novembre 1999 ne sont assujettis à la taxe spéciale sur certains véhicules routiers qu'à compter du 1er décembre 1999.
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3° Les dispositions du III de l'article 284 ter du code des douanes cessent de s'appliquer aux véhicules, ensembles de véhicules et remorques entrant dans le champ d'application de la taxe et circulant sur autoroutes à péage à compter du 1er janvier 1999.
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V. - Les pertes de recettes résultant pour les départements de l'application du présent article sont compensées chaque année intégralement soit par des attributions de dotation générale de décentralisation, soit par des diminutions des ajustements prévus au deuxième alinéa de l'article L. 1614-4 du code général des collectivités territoriales.
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Cette compensation est égale en 1999 au montant de la taxe différentielle perçue sur les véhicules à moteur de 12 tonnes au moins au titre de la période d'imposition du 1er décembre 1998 au 30 novembre 1999. Elle évolue, les années ultérieures, comme la dotation générale de décentralisation.
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VI. (Paragraphe modificateur)
" } }, "LEGIARTI000006315024": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L47 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-29", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006315024", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315024.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL047ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317726", "@num": "103", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 103 () JORF 30 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGITEXT000017961159", "#text": "Arrêté du 28 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017847210", "@nortexte": "BCFL0774350A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-28" }, { "@id": "LEGIARTI000050331042", "@num": "22", "#text": "Décret n°2024-906 du 10 octobre 2024 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050329901", "@nortexte": "JUSC2414229D", "@numtexte": "2024-906", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-10-10" }, { "@id": "LEGIARTI000033815103", "@num": "1729 D", "#text": "Code général des impôts, CGI. - art. 1729 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033786316", "@num": "1729 H", "#text": "Code général des impôts, CGI. - art. 1729 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033240703", "@num": "371 E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033240761", "@num": "371 Q", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Q (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238697", "@num": "371 Z sexies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238749", "@num": "371 bis F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 15 juin 1990", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000027804775", "@num": "A47 A-1", "#text": "Livre des procédures fiscales - art. A47 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027789224", "@num": "A47 A-2", "#text": "Livre des procédures fiscales - art. A47 A-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030368317", "@num": "A47 A-3", "#text": "Livre des procédures fiscales - art. A47 A-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874362", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022177777", "@num": "L57", "#text": "Livre des procédures fiscales - art. L57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834111", "@num": "L74", "#text": "Livre des procédures fiscales - art. L74 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022177791", "@num": "L80 K", "#text": "Livre des procédures fiscales - art. L80 K (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022177798", "@num": "L80 L", "#text": "Livre des procédures fiscales - art. L80 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180032", "@fin": "2999-01-01", "#text": "1° : Garanties accordées au contribuable en matière de vérification", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163090", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315024", "@fin": "2007-12-29", "@num": "L47 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014217", "@fin": "2013-12-08", "@num": "L47 A", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312002", "@fin": "2014-01-01", "@num": "L47 A", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949130", "@fin": "2014-05-30", "@num": "L47 A", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012330", "@fin": "2016-01-01", "@num": "L47 A", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781429", "@fin": "2017-01-01", "@num": "L47 A", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815125", "@fin": "2018-10-25", "@num": "L47 A", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526053", "@fin": "2999-01-01", "@num": "L47 A", "@etat": "VIGUEUR", "@debut": "2018-10-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque la comptabilité est tenue au moyen de systèmes informatisés, les agents de l'administration fiscale peuvent effectuer la vérification sur le matériel utilisé par le contribuable.
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Celui-ci peut demander à effectuer lui-même tout ou partie des traitements informatiques nécessaires à la vérification. Dans ce cas, l'administration précise par écrit au contribuable, ou à un mandataire désigné à cet effet, les travaux à réaliser ainsi que le délai accordé pour les effectuer.
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Le contribuable peut également demander que le contrôle ne soit pas effectué sur le matériel de l'entreprise. Il met alors à la disposition de l'administration les copies des documents, données et traitements soumis à contrôle.
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Ces copies seront produites sur un support informatique fourni par l'entreprise, répondant à des normes fixées par arrêté.
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Le contribuable est informé des noms et adresses administratives des agents par qui ou sous le contrôle desquels les opérations sont réalisées.
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Les copies des documents transmis à l'administration ne doivent pas être reproduites par cette dernière et doivent être restituées au contribuable avant la mise en recouvrement.
" } }, "LEGIARTI000006315183": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006315183", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315183.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL102ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI L13", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L169", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006317726", "@num": "103", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 103 () JORF 30 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317720", "@num": "98", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 98 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000532976", "#text": "Décret 90-799 1990-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000532976", "@nortexte": "BUDF9000018D", "@numtexte": "90-799", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "LEGIARTI000006332287", "@num": "Annexe", "#text": "Arrêté du 8 mars 1993 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711316", "@nortexte": "BUDF9300014A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-08" }, { "@id": "LEGIARTI000006332868", "@num": "Annexe", "#text": "Arrêté du 4 mars 1996 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192543", "@nortexte": "BUDF9500016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-04" }, { "@id": "LEGIARTI000006332866", "@num": "Annexe", "#text": "Arrêté du 4 mars 1996 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192543", "@nortexte": "BUDF9500016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-04" }, { "@id": "LEGIARTI000006333404", "@num": "Annexe", "#text": "Arrêté du 6 février 1998 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000374449", "@nortexte": "ECOD9870005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-02-06" }, { "@id": "LEGIARTI000033782255", "@num": "16", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000006295695", "@num": "303", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298933", "@num": "178 octies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 octies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299028", "@num": "244 novodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 novodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299034", "@num": "244 tervicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 tervicies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297285", "@num": "313 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 O (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297717", "@num": "38 sexdecies RD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies RD (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300894", "@num": "124 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300900", "@num": "124 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300914", "@num": "126 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 126 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301447", "@num": "54 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 54 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307128", "@num": "86", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908585", "@num": "L212-26", "#text": "Code du cinéma et de l'image animée - art. L212-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033688240", "@num": "L212-32", "#text": "Code du cinéma et de l'image animée - art. L212-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293328", "@num": "89", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 89 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306322", "@num": "1562", "#text": "Code général des impôts, CGI. - art. 1562 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826983", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195635", "@num": "289 bis", "#text": "Code général des impôts, CGI. - art. 289 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989165", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873750", "@num": "99", "#text": "Code général des impôts, CGI. - art. 99 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298854", "@num": "111-0 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298856", "@num": "111-0 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298857", "@num": "111-0 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256471", "@num": "111-0 HB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 HB (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256473", "@num": "111-0 HC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 HC (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297085", "@num": "181", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 181 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297089", "@num": "182", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 182 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296654", "@num": "38 sexdecies P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042000924", "@num": "84 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 84 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047560572", "@num": "96 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047560563", "@num": "96 F bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 F bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361033", "@num": "96 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361041", "@num": "96 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296971", "@num": "98 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 98 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301571", "@num": "121 KL ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 KL ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301660", "@num": "137", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 137 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301670", "@num": "145", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301216", "@num": "17", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301220", "@num": "17 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623766", "@num": "17 D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023103009", "@num": "29 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 29 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300373", "@num": "41 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301332", "@num": "50 sexies H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 sexies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024530915", "@num": "50-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042147351", "@num": "50-0 A bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024526467", "@num": "50-00 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024526469", "@num": "50-00 J", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301482", "@num": "56 AM", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027435850", "@num": "56 J quaterdecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 J quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301517", "@num": "93 H quater E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 93 H quater E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642395", "@num": "58 R", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 58 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027007531", "@num": "L152-3", "#text": "Code monétaire et financier - art. L152-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020431168", "@num": "D666-19", "#text": "Code rural - art. D666-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031960071", "@num": "A102 B-1", "#text": "Livre des procédures fiscales - art. A102 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419224", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949904", "@num": "L102 C", "#text": "Livre des procédures fiscales - art. L102 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315148", "@num": "L96 A", "#text": "Livre des procédures fiscales - art. L96 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316222", "@num": "R80 F-3", "#text": "Livre des procédures fiscales - art. R80 F-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147333", "@fin": "2999-01-01", "#text": "Chapitre II bis : Obligation et délais de conservation des documents", "@debut": "1990-06-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315183", "@fin": "1993-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315184", "@fin": "1997-04-11", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315185", "@fin": "2003-07-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315186", "@fin": "2013-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949907", "@fin": "2014-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419224", "@fin": "2014-05-30", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012281", "@fin": "2016-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000021642689", "@fin": "2014-12-22", "@num": "L102 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029946790", "@fin": "2015-06-06", "@num": "L102 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030680483", "@fin": "2017-03-31", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815239", "@fin": "2021-07-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2017-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471233", "@fin": "2023-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046869194", "@fin": "2999-01-01", "@num": "L102 B", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les livres, registres, documents ou pièces sur lesquels peuvent s'exercer les droits de communication et de contrôle de l'administration doivent être conservés pendant un délai de six ans à compter de la date de la dernière opération mentionnée sur les livres ou registres ou de la date à laquelle les documents ou pièces ont été établis.
\n Sans préjudice des dispositions du premier alinéa, lorsque les livres, registres, documents ou pièces mentionnés au premier alinéa sont établis ou reçus sur support informatique, ils doivent être conservés sous cette forme pendant une durée au moins égale au délai prévu à l'article L. 169.
\n Les pièces justificatives d'origine relatives à des opérations ouvrant droit à une déduction en matière de taxes sur le chiffre d'affaires sont conservées pendant le délai prévu au premier alinéa.
\n Lorsqu'ils ne sont pas déjà visés aux alinéas précédents, les informations, données ou traitements soumis au contrôle prévu au deuxième alinéa de l'article L. 13 doivent être conservés sur support informatique jusqu'à l'expiration du délai prévu à l'article L. 169. La documentation relative aux analyses, à la programmation et à l'exécution des traitements doit être conservée jusqu'à l'expiration de la troisième année suivant celle à laquelle elle se rapporte.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006320221", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006301552", "typelien": "PEREMPTION" }, { "article_id": "LEGIARTI000006317726", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006301552", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006301552", "liens_entrants": true }

Article 120 AUTONOME PERIME, en vigueur du 15/06/1990 au 31/03/2000 (Code général des impôts, annexe IV)