{ "article": { "LEGIARTI000006302007": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "207 quater A bis", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2022-05-07", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006302007", "URL": "article/LEGI/ARTI/00/00/06/30/20/LEGIARTI000006302007.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0207ADXXXXXAB" } }, "NOTA": { "CONTENU": "

En conséquence de la loi n° 2021-1900 du 30 décembre 2021, art. 142-1°, cet article devient sans objet.

" }, "LIENS": { "LIEN": [ { "#text": "Arrêté 2006-03-24", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 2006-03-24", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006323319", "@num": "18", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 18 () JORF 8 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000045761540", "@num": "1", "#text": "Arrêté du 4 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045757530", "@nortexte": "ECOE2207366A", "@typelien": "PERIME", "@naturetexte": "ARRETE", "@datesignatexte": "2022-05-04" }, { "@id": "LEGIARTI000006313718", "@num": "1737", "#text": "Code général des impôts, CGI. - art. 1737", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133828", "@fin": "2999-01-01", "#text": "II : Taxes sur le chiffre d'affaires et taxes assimilées.", "@debut": "1982-10-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114479", "@fin": "2999-01-01", "#text": "Chapitre I bis : Pénalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084224", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1979-07-01" } ] }, "@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": "LEGIARTI000006302006", "@fin": "2006-01-01", "@num": "207 quater A bis", "@etat": "MODIFIE", "@debut": "1982-10-06", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006302007", "@fin": "2022-05-07", "@num": "207 quater A bis", "@etat": "PERIME", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'amende prévue au 4 du I de l'article 1737 du code général des impôts est recouvrée par les comptables de la direction générale des impôts.
\n
" } }, "LEGIARTI000006313718": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1737", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-05", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313718", "URL": "article/LEGI/ARTI/00/00/06/31/37/LEGIARTI000006313718.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1737AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1746 (cas de récidive)", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981755", "@num": "1756", "#text": "Code général des impôts, CGI. - art. 1756 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077268", "@num": "95 ZH", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077276", "@num": "95 ZK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302007", "@num": "207 quater A bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 207 quater A bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000020639441", "@num": "L80 H", "#text": "Livre des procédures fiscales - art. L80 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147254", "@fin": "2006-01-01", "#text": "A : Sanctions fiscales.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243095", "@fin": "1979-07-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313718", "@fin": "1993-01-05", "@num": "1737", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313719", "@fin": "2002-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313720", "@fin": "2006-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313721", "@fin": "2021-09-17", "@num": "1737", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044051158", "@fin": "2022-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "2021-09-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981436", "@fin": "2022-08-18", "@num": "1737", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046195595", "@fin": "2023-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046869201", "@fin": "2999-01-01", "@num": "1737", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Quiconque, de quelque manière que ce soit, met les agents habilités à constater les infractions à la législation des impôts dans l'impossibilité d'accomplir leurs fonctions est puni d'une amende fiscale de 100 F à 5.000 F, prononcée par le tribunal correctionnel.
\n
Cette amende est indépendante de l'application des autres pénalités prévues par les textes en vigueur, toutes les fois que l'importance de la fraude peut être évaluée
" } }, "LEGIARTI000006313719": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1737", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1993-01-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006313719", "URL": "article/LEGI/ARTI/00/00/06/31/37/LEGIARTI000006313719.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1737AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1746", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006318759", "@num": "84", "#text": "Loi - art. 84 () JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981755", "@num": "1756", "#text": "Code général des impôts, CGI. - art. 1756 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077268", "@num": "95 ZH", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077276", "@num": "95 ZK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302007", "@num": "207 quater A bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 207 quater A bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000020639441", "@num": "L80 H", "#text": "Livre des procédures fiscales - art. L80 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147254", "@fin": "2006-01-01", "#text": "A : Sanctions fiscales.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243095", "@fin": "1979-07-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313718", "@fin": "1993-01-05", "@num": "1737", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313719", "@fin": "2002-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313720", "@fin": "2006-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313721", "@fin": "2021-09-17", "@num": "1737", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044051158", "@fin": "2022-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "2021-09-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981436", "@fin": "2022-08-18", "@num": "1737", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046195595", "@fin": "2023-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046869201", "@fin": "2999-01-01", "@num": "1737", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Quiconque, de quelque manière que ce soit, met les agents habilités à constater les infractions à la législation des impôts dans l'impossibilité d'accomplir leurs fonctions est puni d'une amende fiscale de 500 F à 50 000 F, prononcée par le tribunal correctionnel.
\n
Cette amende est indépendante de l'application des autres pénalités prévues par les textes en vigueur, toutes les fois que l'importance de la fraude peut être évaluée.
" } }, "LEGIARTI000006313720": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1737", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313720", "URL": "article/LEGI/ARTI/00/00/06/31/37/LEGIARTI000006313720.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1737AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1746", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006716681", "@num": "19", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716442", "@num": "3", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 3 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981755", "@num": "1756", "#text": "Code général des impôts, CGI. - art. 1756 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077268", "@num": "95 ZH", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077276", "@num": "95 ZK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302007", "@num": "207 quater A bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 207 quater A bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000020639441", "@num": "L80 H", "#text": "Livre des procédures fiscales - art. L80 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147254", "@fin": "2006-01-01", "#text": "A : Sanctions fiscales.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243095", "@fin": "1979-07-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313718", "@fin": "1993-01-05", "@num": "1737", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313719", "@fin": "2002-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313720", "@fin": "2006-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313721", "@fin": "2021-09-17", "@num": "1737", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044051158", "@fin": "2022-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "2021-09-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981436", "@fin": "2022-08-18", "@num": "1737", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046195595", "@fin": "2023-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046869201", "@fin": "2999-01-01", "@num": "1737", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Quiconque, de quelque manière que ce soit, met les agents habilités à constater les infractions à la législation des impôts dans l'impossibilité d'accomplir leurs fonctions est puni d'une amende fiscale de 75 euros à 7 500 euros, prononcée par le tribunal correctionnel.
\n
Cette amende est indépendante de l'application des autres pénalités prévues par les textes en vigueur, toutes les fois que l'importance de la fraude peut être évaluée.
" } }, "LEGIARTI000006313721": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1737", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-09-17", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313721", "URL": "article/LEGI/ARTI/00/00/06/31/37/LEGIARTI000006313721.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1737AAXXXXXAD" } }, "NOTA": { "CONTENU": "

Par une décision n° 2021-908 QPC du 26 mai 2021, le Conseil constitutionnel a déclaré contraire à la Constitution le quatrième alinéa du paragraphe I de l’article 1737 du code général des impôts, dans sa rédaction résultant de l’ordonnance n° 2005-1512 du 7 décembre 2005 relative à des mesures de simplification en matière fiscale et à l’harmonisation et l’aménagement du régime des pénalités. L’abrogation de ces dispositions est toutefois reportée au 31 décembre 2021. Les mesures prises avant cette date en application de ces dispositions ne peuvent être contestées sur le fondement de cette inconstitutionnalité.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323314", "@num": "13", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 13 () JORF 8 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "JORFTEXT000043535747", "#text": "Décision n°2021-908 QPC du 26 mai 2021, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000043535747", "@nortexte": "CSCX2116078S", "@numtexte": "2021-908 QPC", "@typelien": "MODIFICATION", "@naturetexte": "DECISION", "@datesignatexte": "2021-05-26" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981755", "@num": "1756", "#text": "Code général des impôts, CGI. - art. 1756 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000006304451", "@num": "289 B", "#text": "Code général des impôts, CGI. - art. 289 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304459", "@num": "290 quinquies", "#text": "Code général des impôts, CGI. - art. 290 quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077268", "@num": "95 ZH", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077276", "@num": "95 ZK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302007", "@num": "207 quater A bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 207 quater A bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000020639441", "@num": "L80 H", "#text": "Livre des procédures fiscales - art. L80 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163056", "@fin": "2999-01-01", "#text": "6 : Infractions aux règles de facturation", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147255", "@fin": "2999-01-01", "#text": "B : Sanctions fiscales", "@debut": "2005-12-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243095", "@fin": "1979-07-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313718", "@fin": "1993-01-05", "@num": "1737", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313719", "@fin": "2002-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313720", "@fin": "2006-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313721", "@fin": "2021-09-17", "@num": "1737", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044051158", "@fin": "2022-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "2021-09-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981436", "@fin": "2022-08-18", "@num": "1737", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046195595", "@fin": "2023-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046869201", "@fin": "2999-01-01", "@num": "1737", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Entraîne l'application d'une amende égale à 50 % du montant :

1. Des sommes versées ou reçues, le fait de travestir ou dissimuler l'identité ou l'adresse de ses fournisseurs ou de ses clients, les éléments d'identification mentionnés aux articles 289 et 289 B et aux textes pris pour l'application de ces articles ou de sciemment accepter l'utilisation d'une identité fictive ou d'un prête-nom ;

2. De la facture, le fait de délivrer une facture ne correspondant pas à une livraison ou à une prestation de service réelle ;

3. De la transaction, le fait de ne pas délivrer une facture. Le client est solidairement tenu au paiement de cette amende. Toutefois, lorsque le fournisseur apporte, dans les trente jours de la mise en demeure adressée par l'administration fiscale, la preuve que l'opération a été régulièrement comptabilisée, il encourt une amende réduite à 5 % du montant de la transaction ;

4. De la transaction, le fait de ne pas délivrer une note en violation des dispositions de l'article 290 quinquies.

Les dispositions des 1 à 3 ne s'appliquent pas aux ventes au détail et aux prestations de services faites ou fournies à des particuliers.

Les dispositions des 1 à 4 s'appliquent aux opérations réalisées dans le cadre d'une activité professionnelle.

II. – Toute omission ou inexactitude constatée dans les factures ou documents en tenant lieu mentionnés aux articles 289 et 290 quinquies donne lieu à l'application d'une amende de 15 €. Toutefois, le montant total des amendes dues au titre de chaque facture ou document ne peut excéder le quart du montant qui y est ou aurait dû y être mentionné.

" } }, "LEGIARTI000006323319": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "18", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006323319", "URL": "article/LEGI/ARTI/00/00/06/32/33/LEGIARTI000006323319.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAFAUXXXXXX018AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006298696", "@num": "85 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 85 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302007", "@num": "207 quater A bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 207 quater A bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301341", "@num": "50 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 50 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313861", "@num": "1784", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1784 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314342", "@num": "1785", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1785 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313122", "@num": "1785 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1785 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313124", "@num": "1785 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1785 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313127", "@num": "1785 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1785 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313128", "@num": "1785 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1785 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313863", "@num": "1786", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1786 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313132", "@num": "1786 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1786 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313135", "@num": "1787", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1787 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313140", "@num": "1788", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313864", "@num": "1788 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313865", "@num": "1788 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313882", "@num": "1788 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 nonies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313880", "@num": "1788 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313868", "@num": "1788 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313870", "@num": "1788 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313876", "@num": "1788 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313875", "@num": "1788 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316436", "@num": "R*247-5 C", "#text": "Livre des procédures fiscales - art. R*247-5 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006114877", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales.", "@debut": "2999-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084692", "@fin": "2999-01-01", "#text": "Chapitre II : Simplification, harmonisation et aménagement du régime des pénalités", "@debut": "2005-12-08" } ] }, "@cid": "JORFTEXT000000261609", "@nor": "ECOX0500272R", "@num": "2005-1512", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2005-1512 du 7 décembre 2005 relative à des mesures de simplification en matière fiscale et à l'harmonisation et l'aménagement du régime des pénalités", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000261609", "@c_titre_court": "Ordonnance n° 2005-1512 du 7 décembre 2005" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2005-1512 du 7 décembre 2005 relative à des mesures de simplification en matière fiscale et à l'harmonisation et l'aménagement du régime des pénalités", "@debut": "2005-12-08", "@id_txt": "LEGITEXT000006052811", "@c_titre_court": "Ordonnance n° 2005-1512 du 7 décembre 2005" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "2005-12-08", "@date_signature": "2005-12-07", "@num_parution_jo": "0285" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006323319", "@fin": "2999-01-01", "@num": "18", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000044051158": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1737", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2021-09-17" } }, "META_COMMUN": { "ID": "LEGIARTI000044051158", "URL": "article/LEGI/ARTI/00/00/44/05/11/LEGIARTI000044051158.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044045318", "@num": "1", "#text": "Ordonnance n°2021-1190 du 15 septembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044044176", "@nortexte": "ECOE2116916R", "@numtexte": "2021-1190", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-09-15" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981755", "@num": "1756", "#text": "Code général des impôts, CGI. - art. 1756 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044051186", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304451", "@num": "289 B", "#text": "Code général des impôts, CGI. - art. 289 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304459", "@num": "290 quinquies", "#text": "Code général des impôts, CGI. - art. 290 quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077268", "@num": "95 ZH", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077276", "@num": "95 ZK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302007", "@num": "207 quater A bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 207 quater A bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020639441", "@num": "L80 H", "#text": "Livre des procédures fiscales - art. L80 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163056", "@fin": "2999-01-01", "#text": "6 : Infractions aux règles de facturation", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147255", "@fin": "2999-01-01", "#text": "B : Sanctions fiscales", "@debut": "2005-12-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243095", "@fin": "1979-07-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313718", "@fin": "1993-01-05", "@num": "1737", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313719", "@fin": "2002-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313720", "@fin": "2006-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313721", "@fin": "2021-09-17", "@num": "1737", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044051158", "@fin": "2022-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "2021-09-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981436", "@fin": "2022-08-18", "@num": "1737", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046195595", "@fin": "2023-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046869201", "@fin": "2999-01-01", "@num": "1737", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Entraîne l'application d'une amende égale à 50 % du montant :

2. De la facture, le fait de délivrer une facture ne correspondant pas à une livraison ou à une prestation de service réelle ;

4. De la transaction, le fait de ne pas délivrer une note en violation des dispositions de l'article 290 quinquies.

Les dispositions des 1 à 3 ne s'appliquent pas aux ventes au détail et aux prestations de services faites ou fournies à des particuliers.

Les dispositions des 1 à 4 s'appliquent aux opérations réalisées dans le cadre d'une activité professionnelle.

III.-Le non-respect par l'assujetti de l'obligation d'émission d'une facture sous une forme électronique dans les conditions prévues à l'article 289 bis donne lieu à l'application d'une amende de 15 € par facture, sans que le total des amendes appliquées au titre d'une même année civile puisse être supérieur à 15 000 €.
\n
\nIV.-Toute omission ou manquement par un opérateur d'une plateforme de dématérialisation aux obligations de transmission de données mentionnées au II de l'article 289 bis donne lieu à une amende de 15 € par facture mise à la charge de cette plateforme, sans que le total des amendes appliquées au titre d'une même année civile puisse être supérieur à 45 000 €.
\n
\nV.-Les amendes mentionnées aux III et IV ne sont pas applicables en cas de première infraction commise au cours de l'année civile en cours et des trois années précédentes, lorsque l'infraction a été réparée spontanément ou dans les trente jours d'une première demande de l'administration.

" } }, "LEGIARTI000044981436": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1737", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-08-18", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044981436", "URL": "article/LEGI/ARTI/00/00/44/98/14/LEGIARTI000044981436.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044794806", "@num": "142", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 142", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981755", "@num": "1756", "#text": "Code général des impôts, CGI. - art. 1756 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000044983758", "@num": "289 B", "#text": "Code général des impôts, CGI. - art. 289 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304459", "@num": "290 quinquies", "#text": "Code général des impôts, CGI. - art. 290 quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077268", "@num": "95 ZH", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077276", "@num": "95 ZK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302007", "@num": "207 quater A bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 207 quater A bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020639441", "@num": "L80 H", "#text": "Livre des procédures fiscales - art. L80 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163056", "@fin": "2999-01-01", "#text": "6 : Infractions aux règles de facturation", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147255", "@fin": "2999-01-01", "#text": "B : Sanctions fiscales", "@debut": "2005-12-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243095", "@fin": "1979-07-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313718", "@fin": "1993-01-05", "@num": "1737", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313719", "@fin": "2002-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313720", "@fin": "2006-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313721", "@fin": "2021-09-17", "@num": "1737", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044051158", "@fin": "2022-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "2021-09-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981436", "@fin": "2022-08-18", "@num": "1737", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046195595", "@fin": "2023-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046869201", "@fin": "2999-01-01", "@num": "1737", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

I. – Entraîne l'application d'une amende égale à 50 % du montant :

2. De la facture, le fait de délivrer une facture ne correspondant pas à une livraison ou à une prestation de service réelle ;

3. De la transaction, le fait de ne pas délivrer une facture ou la note prévue à l'article 290 quinquies et de ne pas comptabiliser la transaction. Le client professionnel est solidairement tenu au paiement de cette amende, qui ne peut excéder 375 000 € par exercice. Toutefois, lorsque la transaction a été comptabilisée, l'amende est réduite à 5 % et ne peut excéder 37 500 € par exercice ;

4. (Abrogé).

Les dispositions des 1 à 3 ne s'appliquent pas aux ventes au détail et aux prestations de services faites ou fournies à des particuliers, à l'exception des prestations de services mentionnées à l'article 290 quinquies soumises à la délivrance d'une note.

III. – Le non-respect par l'assujetti de l'obligation d'émission d'une facture sous une forme électronique dans les conditions prévues à l'article 289 bis donne lieu à l'application d'une amende de 15 € par facture, sans que le total des amendes appliquées au titre d'une même année civile puisse être supérieur à 15 000 €.
\n
\nIV. – Toute omission ou manquement par un opérateur d'une plateforme de dématérialisation aux obligations de transmission de données mentionnées au II de l'article 289 bis donne lieu à une amende de 15 € par facture mise à la charge de cette plateforme, sans que le total des amendes appliquées au titre d'une même année civile puisse être supérieur à 45 000 €.
\n
\nV. – Les amendes mentionnées au deuxième alinéa du 3 du I et aux II, III et IV ne sont pas applicables en cas de première infraction commise au cours de l'année civile en cours et des trois années précédentes, lorsque l'infraction a été réparée spontanément ou dans les trente jours d'une première demande de l'administration.

\n
" } }, "LEGIARTI000045761540": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045761540", "URL": "article/LEGI/ARTI/00/00/45/76/15/LEGIARTI000045761540.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000044637640", "#text": "LOI n°2021-1900 du 30 décembre 2021", "@sens": "source", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000045762685", "@num": "170 octies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038491967", "@num": "170 septies F", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 septies F (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302007", "@num": "207 quater A bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 207 quater A bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045762689", "@num": "50 sexies L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 sexies L (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi n° 2021-1900 du 30 décembre 2021, art. 35-I-2°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2021-1900 du 30 décembre 2021, art. 35-I-2°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "article 202 G de l'annexe II au code général des impôts", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000045757530", "@nor": "ECOE2207366A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 4 mai 2022 portant incorporation à l'annexe IV au code général des impôts de divers textes modifiant et complétant certaines dispositions de cette annexe", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000045757530", "@c_titre_court": "Arrêté du 4 mai 2022" }, { "@fin": "2999-01-01", "#text": "Arrêté du 4 mai 2022 portant incorporation à l'annexe IV au code général des impôts de divers textes modifiant et complétant certaines dispositions de cette annexe", "@debut": "2022-05-07", "@id_txt": "LEGITEXT000045761538", "@c_titre_court": "Arrêté du 4 mai 2022" } ], "@ministere": "Ministère de l'économie, des finances et de la relance", "@date_publi": "2022-05-06", "@date_signature": "2022-05-04", "@num_parution_jo": "0105" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000045761540", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000045757532", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 4, CGIAN4.
\n Art. 50 sexies L, Art. 170 octies\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 4, CGIAN4.
\n Art. 170 septies F, Art. 207 quater A bis\n
\n

\n
" } }, "LEGIARTI000046195595": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1737", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2022-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000046195595", "URL": "article/LEGI/ARTI/00/00/46/19/55/LEGIARTI000046195595.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046188381", "@num": "26", "#text": "LOI n°2022-1157 du 16 août 2022 - art. 26 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186661", "@nortexte": "ECOX2218099L", "@numtexte": "2022-1157", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981755", "@num": "1756", "#text": "Code général des impôts, CGI. - art. 1756 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195645", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304451", "@num": "289 B", "#text": "Code général des impôts, CGI. - art. 289 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304459", "@num": "290 quinquies", "#text": "Code général des impôts, CGI. - art. 290 quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077268", "@num": "95 ZH", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077276", "@num": "95 ZK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302007", "@num": "207 quater A bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 207 quater A bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020639441", "@num": "L80 H", "#text": "Livre des procédures fiscales - art. L80 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163056", "@fin": "2999-01-01", "#text": "6 : Infractions aux règles de facturation", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147255", "@fin": "2999-01-01", "#text": "B : Sanctions fiscales", "@debut": "2005-12-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243095", "@fin": "1979-07-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313718", "@fin": "1993-01-05", "@num": "1737", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313719", "@fin": "2002-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313720", "@fin": "2006-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313721", "@fin": "2021-09-17", "@num": "1737", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044051158", "@fin": "2022-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "2021-09-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981436", "@fin": "2022-08-18", "@num": "1737", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046195595", "@fin": "2023-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046869201", "@fin": "2999-01-01", "@num": "1737", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

I. – Entraîne l'application d'une amende égale à 50 % du montant :

2. De la facture, le fait de délivrer une facture ne correspondant pas à une livraison ou à une prestation de service réelle ;

4. (Abrogé).

III. – Le non-respect par l'assujetti de l'obligation d'émission d'une facture sous une forme électronique dans les conditions prévues à l'article 289 bis donne lieu à l'application d'une amende de 15 € par facture, sans que le total des amendes appliquées au titre d'une même année civile puisse être supérieur à 15 000 €.
\n
\nIV. – Toute omission ou tout manquement par un opérateur d'une plateforme de dématérialisation aux obligations de transmission de données mentionnées au II de l'article 289 bis donne lieu à une amende de 15 € par facture mise à la charge de cette plateforme, sans que le total des amendes appliquées au titre d'une même année civile puisse être supérieur à 45 000 €.
\n
\nV. – Les amendes mentionnées aux III et IV du présent article ne sont pas applicables en cas de première infraction commise au cours de l'année civile en cours et des trois années précédentes lorsque l'infraction a été réparée spontanément ou dans les trente jours suivant une première demande de l'administration.

\n
" } }, "LEGIARTI000046869201": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1737", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046869201", "URL": "article/LEGI/ARTI/00/00/46/86/92/LEGIARTI000046869201.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au premier alinéa du III de l'article 91 de la loi n° 2023-1322 du 29 décembre 2023, ces dispositions s'appliquent aux factures émises à compter du 1er septembre 2026. Un décret peut fixer une date ultérieure, qui ne peut être postérieure au 1er décembre 2026.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048827361", "@num": "26", "#text": "LOI n°2022-1157 du 16 août 2022 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186661", "@nortexte": "ECOX2218099L", "@numtexte": "2022-1157", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@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": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981755", "@num": "1756", "#text": "Code général des impôts, CGI. - art. 1756 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": "LEGIARTI000046872977", "@num": "289 B", "#text": "Code général des impôts, CGI. - art. 289 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304459", "@num": "290 quinquies", "#text": "Code général des impôts, CGI. - art. 290 quinquies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077268", "@num": "95 ZH", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077276", "@num": "95 ZK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302007", "@num": "207 quater A bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 207 quater A bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020639441", "@num": "L80 H", "#text": "Livre des procédures fiscales - art. L80 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163056", "@fin": "2999-01-01", "#text": "6 : Infractions aux règles de facturation", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147255", "@fin": "2999-01-01", "#text": "B : Sanctions fiscales", "@debut": "2005-12-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243095", "@fin": "1979-07-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313718", "@fin": "1993-01-05", "@num": "1737", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313719", "@fin": "2002-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313720", "@fin": "2006-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313721", "@fin": "2021-09-17", "@num": "1737", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044051158", "@fin": "2022-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "2021-09-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981436", "@fin": "2022-08-18", "@num": "1737", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046195595", "@fin": "2023-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046869201", "@fin": "2999-01-01", "@num": "1737", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Entraîne l'application d'une amende égale à 50 % du montant :

2. De la facture, le fait de délivrer une facture ne correspondant pas à une livraison ou à une prestation de service réelle ;

4. (Abrogé).

III. – Le non-respect par l'assujetti de l'obligation d'émission d'une facture sous une forme électronique dans les conditions prévues à l'article 289 bis donne lieu à l'application d'une amende de 15 € par facture, sans que le total des amendes appliquées au titre d'une même année civile puisse être supérieur à 15 000 €.
\n
\nIV. – Toute omission ou tout manquement par un opérateur d'une plateforme de dématérialisation aux obligations de transmission de données mentionnées au II de l'article 289 bis donne lieu à une amende de 15 € par facture mise à la charge de cette plateforme, sans que le total des amendes appliquées au titre d'une même année civile puisse être supérieur à 45 000 €.
\n
\nV. – Les amendes mentionnées au 3 du I et aux II, III et IV du présent article ne sont pas applicables en cas de première infraction commise au cours de l'année civile en cours et des trois années précédentes lorsque l'infraction a été réparée spontanément ou dans les trente jours suivant une première demande de l'administration.

" } }, "LEGIARTI000049243095": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1737", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000049243095", "URL": "article/LEGI/ARTI/00/00/49/24/30/LEGIARTI000049243095.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000044873333", "@num": "1740 B", "#text": "Code général des impôts, CGI. - art. 1740 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981755", "@num": "1756", "#text": "Code général des impôts, CGI. - art. 1756 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077268", "@num": "95 ZH", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077276", "@num": "95 ZK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302007", "@num": "207 quater A bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 207 quater A bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020639441", "@num": "L80 H", "#text": "Livre des procédures fiscales - art. L80 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147254", "@fin": "2006-01-01", "#text": "A : Sanctions fiscales.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243095", "@fin": "1979-07-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313718", "@fin": "1993-01-05", "@num": "1737", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313719", "@fin": "2002-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313720", "@fin": "2006-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313721", "@fin": "2021-09-17", "@num": "1737", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044051158", "@fin": "2022-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "2021-09-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981436", "@fin": "2022-08-18", "@num": "1737", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046195595", "@fin": "2023-01-01", "@num": "1737", "@etat": "MODIFIE", "@debut": "2022-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046869201", "@fin": "2999-01-01", "@num": "1737", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les personnes et sociétés soumises aux prescriptions de l’article 149 relatif au contrôle des revenus mobiliers et qui ne s’y conforment pas ou qui portent sciemment des renseignements inexacts sur les relevés fournis par elles à l’administration sont passibles d'une amende fiscale de 1.000 francs, décimes compris, pour chaque omission ou inexactitude.

La même amende est applicable aux établissements visés à l’article 150 relatif aux déclarations d'ouverture et de clôture de comptes qui contreviennent aux dispositions dudit article.

" } }, "LEGIARTI000006313864": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1788 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313864", "URL": "article/LEGI/ARTI/00/00/06/31/38/LEGIARTI000006313864.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1788DAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 289 C, 277 A, 287", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041546891", "@num": "Annexe", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006323319", "@num": "18", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 18 () JORF 8 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000032864059", "@num": "2", "#text": "Décret n°2016-934 du 7 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032861395", "@nortexte": "FCPD1608604D", "@numtexte": "2016-934", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-07" }, { "@id": "LEGIARTI000041508664", "#text": "Décret n°2020-68 du 30 janvier 2020 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000041505712", "@nortexte": "CPAP1931021D", "@numtexte": "2020-68", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-01-30" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048835114", "@num": "271", "#text": "Code général des impôts, CGI. - art. 271 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046157957", "@num": "85 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 85 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@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" }, { "@id": "LEGIARTI000032881570", "@num": "R*247-5 C", "#text": "Livre des procédures fiscales - art. R*247-5 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315109", "@num": "L80 K", "#text": "Livre des procédures fiscales - art. L80 K (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162921", "@fin": "2999-01-01", "#text": "1 : Sanctions fiscales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147259", "@fin": "2999-01-01", "#text": "B : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313864", "@fin": "2010-01-01", "@num": "1788 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021642695", "@fin": "2010-03-11", "@num": "1788 A", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957552", "@fin": "2010-05-01", "@num": "1788 A", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178513", "@fin": "2022-01-01", "@num": "1788 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044983701", "@fin": "2999-01-01", "@num": "1788 A", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Entraîne l'application d'une amende de 750 euros :

a. Le défaut de production dans les délais de la déclaration prévue à l'article 289 C.

L'amende est portée à 1 500 euros à défaut de production de la déclaration dans les trente jours d'une mise en demeure ;

b. Le défaut de présentation ou de tenue des registres, du double des factures ou des documents en tenant lieu et des différentes pièces justificatives prévus au III de l'article 277 A.

2. Entraîne l'application d'une amende de 15 euros :

a. Chaque omission ou inexactitude relevée dans la déclaration prévue à l'article 289 C ; cette amende est plafonnée à 1 500 euros ;

b. Chaque omission ou inexactitude relevée dans les renseignements devant figurer sur les registres prévus au 1° du III de l'article 277 A.

3. Les manquants ou excédents constatés, dans le cadre de la mise en œuvre de la procédure prévue aux articles L. 80 K et L. 80 L du livre des procédures fiscales, par rapport aux documents prévus au III de l'article 277 A, donnent lieu à des amendes d'un montant égal à 80 % de la taxe sur la valeur ajoutée calculée sur la valeur d'achat sur le marché intérieur, à la date de constatation de l'infraction, de biens ou services similaires.

4. Lorsqu'au titre d'une opération donnée le redevable de la taxe sur la valeur ajoutée est autorisé à la déduire, le défaut de mention de la taxe exigible sur la déclaration prévue au 1 de l'article 287, qui doit être déposée au titre de la période concernée, entraîne l'application d'une amende égale à 5 % de la somme déductible.

5. Les infractions prévues aux 1 à 3 peuvent être constatées par la direction générale des impôts ou la direction générale des douanes et droits indirects.

Les amendes prévues au présent article sont prononcées, dans le même délai de reprise qu'en matière de taxe sur la valeur ajoutée, par l'administration qui constate l'infraction. Le recouvrement et le contentieux sont assurés et suivis par l'administration qui prononce l'amende suivant les mêmes procédures, et sous les mêmes garanties, sûretés et privilèges que ceux prévus pour cette taxe.

Lorsqu'une infraction a fait l'objet d'une amende prononcée par l'une des deux administrations, elle ne peut plus être sanctionnée par l'autre.

" } }, "LEGIARTI000006313865": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1788 B", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313865", "URL": "article/LEGI/ARTI/00/00/06/31/38/LEGIARTI000006313865.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1788EAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323319", "@num": "18", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 18 () JORF 8 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000006304438", "@num": "286 quater", "#text": "Code général des impôts, CGI. - art. 286 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000020639441", "@num": "L80 H", "#text": "Livre des procédures fiscales - art. L80 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162921", "@fin": "2999-01-01", "#text": "1 : Sanctions fiscales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147259", "@fin": "2999-01-01", "#text": "B : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006313865", "@fin": "2999-01-01", "@num": "1788 B", "@etat": "VIGUEUR", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le défaut de présentation ou de tenue des registres prévus à l'article 286 quater donne lieu à l'application d'une amende de 750 €.

\n
\n

Les omissions ou inexactitudes relevées dans les renseignements devant figurer sur ces registres donnent lieu à l'application d'une amende de 15 € par omission ou inexactitude.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000046195595", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006302007", "typelien": "CITATION" }, { "article_id": "LEGIARTI000044981436", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006302007", "typelien": "CITATION" }, { "article_id": "LEGIARTI000049243095", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006302007", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006313719", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006302007", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006313720", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006302007", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006313721", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006302007", "typelien": "CITATION" }, { "article_id": "LEGIARTI000046869201", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006302007", "typelien": "CITATION" }, { "article_id": "LEGIARTI000045761540", "cible": false, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006302007", "typelien": "PERIME" }, { "article_id": "LEGIARTI000044051158", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006302007", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006323319", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006302007", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006313718", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000006302007", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006302007", "liens_entrants": true }

Article 207 quater A bis AUTONOME PERIME, en vigueur du 01/01/2006 au 07/05/2022 (Code général des impôts, annexe IV)