{ "article": { "LEGIARTI000006305024": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "351", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2004-03-27", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006305024", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305024.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0351AAXXXXXAA" } }, "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": "LEGIARTI000006323275", "@num": "11", "#text": "Ordonnance n°2004-281 du 25 mars 2004 - art. 11 () JORF 27 mars 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000797800", "@nortexte": "ECOX0400020R", "@numtexte": "2004-281", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-03-25" }, { "@id": "LEGITEXT000033039363", "#text": "Décret n°2016-1116 du 11 août 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033027685", "@nortexte": "FCPE1618295D", "@numtexte": "2016-1116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197284", "@fin": "2004-03-27", "#text": "1° : Fabrication", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191701", "@fin": "2004-03-27", "#text": "VIII : Boissons de raisins secs", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179692", "@fin": "2025-07-01", "#text": "A : Production", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162613", "@fin": "2025-07-01", "#text": "Section I : Alcools", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147058", "@fin": "2025-07-01", "#text": "Chapitre premier : Boissons", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305024", "@fin": "2004-03-27", "@num": "351", "@etat": "ABROGE", "@debut": "1950-04-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les fûts ou récipients contenant des boissons de raisins secs doivent porter en gros caractères \"boisson de raisins secs\". Les livres, factures, lettres de voiture, connaissements doivent contenir la même indication.
\n
" } }, "LEGIARTI000006323275": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "11", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006323275", "URL": "article/LEGI/ARTI/00/00/06/32/32/LEGIARTI000006323275.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAFATXXXXXX011AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006294746", "@num": "289", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 289 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299052", "@num": "125", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 125 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298891", "@num": "126", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 126 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299054", "@num": "127", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 127 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298892", "@num": "128", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 128 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298894", "@num": "129", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 129 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299057", "@num": "131", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 131 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299059", "@num": "132", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 132 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298895", "@num": "133", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 133 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298896", "@num": "134", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 134 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298897", "@num": "135", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 135 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298898", "@num": "136", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 136 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298900", "@num": "137", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 137 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297010", "@num": "138", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 138 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298901", "@num": "139", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 139 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299061", "@num": "140", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 140 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298902", "@num": "141", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 141 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299063", "@num": "142", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 142 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299065", "@num": "143", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 143 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300433", "@num": "50-00 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 50-00 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305023", "@num": "350", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 350 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305024", "@num": "351", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 351 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304742", "@num": "352", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 352 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305026", "@num": "353", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 353 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305027", "@num": "355", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 355 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305030", "@num": "356", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 356 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305031", "@num": "357", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 357 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305116", "@num": "564", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 564 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314987", "@num": "L33", "#text": "Livre des procédures fiscales - art. L33 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316167", "@num": "R33-1", "#text": "Livre des procédures fiscales - art. R33-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316148", "@num": "R36 B-1", "#text": "Livre des procédures fiscales - art. R36 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006114869", "@fin": "2999-01-01", "#text": "Section 4 : Dispositions relatives aux contributions indirectes", "@debut": "2999-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084686", "@fin": "2999-01-01", "#text": "Chapitre Ier : Abrogation et adaptation de dispositions fiscales devenues sans objet ou obsolètes", "@debut": "2004-03-27" } ] }, "@cid": "JORFTEXT000000797800", "@nor": "ECOX0400020R", "@num": "2004-281", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2004-281 du 25 mars 2004 relative à des mesures de simplification en matière fiscale", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000797800", "@c_titre_court": "Ordonnance n°2004-281 du 25 mars 2004" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2004-281 du 25 mars 2004 relative à des mesures de simplification en matière fiscale", "@debut": "2004-03-27", "@id_txt": "LEGITEXT000005765581", "@c_titre_court": "Ordonnance n° 2004-281 du 25 mars 2004" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "2004-03-27", "@date_signature": "2004-03-25", "@num_parution_jo": "0074" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006323275", "@fin": "2999-01-01", "@num": "11", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006323275", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305024", "typelien": "ABROGATION" } ], "texte_version": { "JORFTEXT000033027685": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000018565358", "#text": "Décret n°2008-310 du 3 avril 2008 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000018565358", "@nortexte": "BCFP0806742D", "@numtexte": "2008-310", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-03" }, { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312660", "@num": "1658", "#text": "Code général des impôts, CGI. - art. 1658 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305024", "@num": "351", "#text": "Code général des impôts, CGI. - art. 351 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°2016-1116 du 11 août 2016", "MCS_TXT": { "MC": [ "FINANCES", "COMPTES PUBLICS", "IMPOT DIRECT", "TAXE ASSIMILEE", "CODE GENERAL DES IMPOTS", "CGI", "CONTRIBUABLE", "IMPOT SUR LE REVENU", "IR", "PRELEVEMENT SOCIAL", "RECOUVREMENT", "DIRECTEUR GENERAL DES FINANCES PUBLIQUES", "PREFET", "REPARTITION DES COMPETENCES", "AUTORITE COMPETENTE" ] }, "MINISTERE": "Ministère des finances et des comptes publics", "TITREFULL": "Décret n° 2016-1116 du 11 août 2016 portant répartition de la compétence en matière d'homologation des rôles d'impôts directs et taxes assimilées" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000033027685", "NOR": "FCPE1618295D", "NUM": "2016-1116", "DATE_PUBLI": "2016-08-14", "DATE_TEXTE": "2016-08-11", "NUM_PARUTION": 189, "NUM_SEQUENCE": 13, "ORIGINE_PUBLI": "JORF n°0189 du 14 août 2016" } }, "META_COMMUN": { "ID": "JORFTEXT000033027685", "URL": "texte/version/JORF/TEXT/00/00/33/02/76/JORFTEXT000033027685.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/decret/2016/8/11/FCPE1618295D/jo/texte", "NATURE": "DECRET", "ORIGINE": "JORF", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/decret/2016/8/11/2016-1116/jo/texte" } } }, "VISAS": { "CONTENU": "

\n
Le Premier ministre,
Sur le rapport du ministre des finances et des comptes publics,
Vu le code général des impôts, notamment son article 1658 ;
Vu le décret n° 2008-310 du 3 avril 2008 relatif à la direction générale des finances publiques,
Décrète :

" }, "NOTICE": { "CONTENU": "

\n
Publics concernés : contribuables.\n
Objet : répartition des compétences entre le directeur général des finances publiques et le préfet pour l'homologation des rôles d'impôts directs et taxes assimilées.\n
Entrée en vigueur : le texte entre en vigueur le lendemain de sa publication. Il s'applique aux rôles émis à compter du 9 septembre 2016, date d'homologation du troisième rôle général d'impôt sur le revenu et de prélèvements sociaux afférents aux revenus perçus en 2015.\n
Notice : le premier alinéa de l'article 1658 du code général des impôts (CGI) prévoit que les rôles d'impôts directs et taxes assimilées sont recouvrés en vertu de rôles rendus exécutoires soit par le directeur général des finances publiques, soit par le préfet. Le présent décret précise la répartition des compétences entre ces deux autorités.\n
Références : l'article 351 de l'annexe III au CGI, rétabli par le présent décret, peut être consulté, dans sa rédaction issue de ce rétablissement, sur le site Légifrance (http://www.legifrance.gouv.fr).\n

" }, "SIGNATAIRES": { "CONTENU": "

Fait le 11 août 2016.

Manuel Valls

Par le Premier ministre :

Le ministre des finances et des comptes publics,

Michel Sapin

Le secrétaire d'Etat chargé du budget,

Christian Eckert

" } }, "JORFTEXT000045917913": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000018565358", "#text": "Décret n°2008-310 du 3 avril 2008 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000018565358", "@nortexte": "BCFP0806742D", "@numtexte": "2008-310", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-03" }, { "@id": "LEGIARTI000006312660", "@num": "1658", "#text": "Code général des impôts, CGI. - art. 1658 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305024", "@num": "351", "#text": "Code général des impôts, CGI. - art. 351 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Arrêté du 7 juin 2022", "MINISTERE": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "TITREFULL": "Arrêté du 7 juin 2022 portant délégation de signature pour rendre exécutoires les rôles généraux d'impôt sur le revenu et de prélèvements sociaux recouvrés comme en matière d'impôt sur le revenu (direction générale des finances publiques)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000045917913", "NOR": "ECOE2217544A", "DATE_PUBLI": "2022-06-16", "DATE_TEXTE": "2022-06-07", "NUM_PARUTION": 138, "NUM_SEQUENCE": 4, "ORIGINE_PUBLI": "JORF n°0138 du 16 juin 2022" } }, "META_COMMUN": { "ID": "JORFTEXT000045917913", "URL": "texte/version/JORF/TEXT/00/00/45/91/79/JORFTEXT000045917913.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/arrete/2022/6/7/ECOE2217544A/jo/texte", "NATURE": "ARRETE", "ORIGINE": "JORF" } }, "VISAS": { "CONTENU": "

\n
Le directeur général des finances publiques,
Vu l'article 1658 du code général des impôts ;
Vu l'article 351 de l'annexe III au code général des impôts ;
Vu le décret n° 2008-310 du 3 avril 2008 modifié relatif à la direction générale des finances publiques ;
Vu le décret du 24 avril 2019 portant nomination du directeur général des finances publiques,
Arrête :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait le 7 juin 2022.

J. Fournel

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Fait le 11 août 2016.

Manuel Valls

Par le Premier ministre :

Le ministre des finances et des comptes publics,

Michel Sapin

Le secrétaire d'Etat chargé du budget,

Christian Eckert

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Article 351 AUTONOME ABROGE, en vigueur du 30/04/1950 au 27/03/2004 (Code général des impôts)