{ "article": { "LEGIARTI000006305027": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "355", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2004-03-27", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006305027", "URL": "article/LEGI/ARTI/00/00/06/30/50/LEGIARTI000006305027.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0355AAXXXXXAA" } }, "NOTA": { "CONTENU": "
(1) Voir les articles 125 à 129, 131 à 143 de l'annexe III et l'article R33-1 du livre des procédures fiscales.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 125 à 129, 131 à 143", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@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": "LEGIARTI000006316166", "@num": "R33-1", "#text": "Livre des procédures fiscales - art. R33-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048234738", "@fin": "1979-07-01", "@num": "355", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006305027", "@fin": "2004-03-27", "@num": "355", "@etat": "ABROGE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un décret détermine les diverses obligations imposées aux fabricants de boissons de raisins secs, notamment les conditions dans lesquelles les comptes sont établis et réglés (1).
\n
" } }, "LEGIARTI000006316166": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R33-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-05", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316166", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316166.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR033AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 355", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 130", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 130", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000880684", "#text": "Décret 81-860 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000880684", "@numtexte": "81-860", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006305027", "@num": "355", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 355 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197483", "@fin": "1996-05-12", "#text": "Contributions indirectes.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191990", "@fin": "2999-01-01", "#text": "B : Contrôle sur les lieux d'exercice d'activité", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180141", "@fin": "2999-01-01", "#text": "III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163133", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316166", "@fin": "1993-01-05", "@num": "R33-1", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006316167", "@fin": "2004-08-31", "@num": "R33-1", "@etat": "ABROGE", "@debut": "1993-01-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application de l'article 355 du code général des impôts, les agents de l'administration des impôts sont autorisés à faire toutes les vérifications nécessaires, au moyen du densimètre, du thermomètre et de l'alambic d'essai, pour suivre la fermentation dans les cuves et foudres, reconnaître la densité et le titre alcoométrique volumique des moûts pendant toute la durée de la fabrication et constater les différences anormales, telles que : affaiblissement simultané de la richesse alcoolique et de la densité originelle du moût, élévation de la densité originelle et diminution de la richesse alcoolique, abaissement de la richesse alcoolique et élévation de la densité du moût privé d'alcool, ces différences étant de nature à dénoter des manoeuvres frauduleuses, telles que, notamment, substitution, décharges partielles, allongement.
\n
Ces différences sont constatées par procès-verbal.
\n
Les agents sont également autorisés à opérer, sur les matières premières, les produits en cours de fabrication et les boissons, les prélèvements d'échantillons qu'ils jugent nécessaires.
" } }, "LEGIARTI000006316167": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R33-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2004-08-31", "DATE_DEBUT": "1993-01-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006316167", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316167.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR033AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 355", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 130", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN3 130", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006924968", "@num": "2", "#text": "Décret n°93-10 du 4 janvier 1993 - art. 2 () JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000727314", "@nortexte": "BUDF9200061D", "@numtexte": "93-10", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000256097", "#text": "Décret 2004-1070 2004-10-08", "@sens": "source", "@cidtexte": "JORFTEXT000000256097", "@nortexte": "ECOF0400053D", "@numtexte": "2004-1070", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-08" }, { "@id": "LEGIARTI000006305027", "@num": "355", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 355 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 août 2004", "@sens": "source", "@typelien": "HISTO" }, { "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197482", "@fin": "2999-01-01", "#text": "1 : Contributions indirectes", "@debut": "1984-07-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191990", "@fin": "2999-01-01", "#text": "B : Contrôle sur les lieux d'exercice d'activité", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180141", "@fin": "2999-01-01", "#text": "III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163133", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316166", "@fin": "1993-01-05", "@num": "R33-1", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006316167", "@fin": "2004-08-31", "@num": "R33-1", "@etat": "ABROGE", "@debut": "1993-01-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En application de l'article 355 du code général des impôts, les agents du service des douanes et droits indirects sont autorisés à faire toutes les vérifications nécessaires, au moyen du densimètre, du thermomètre et de l'alambic d'essai, pour suivre la fermentation dans les cuves et foudres, reconnaître la densité et le titre alcoométrique volumique des moûts pendant toute la durée de la fabrication et constater les différences anormales, telles que :
\n affaiblissement simultané de la richesse alcoolique et de la densité originelle du moût, élévation de la densité originelle et diminution de la richesse alcoolique, abaissement de la richesse alcoolique et élévation de la densité du moût privé d'alcool, ces différences étant de nature à dénoter des manoeuvres frauduleuses, telles que, notamment, substitution, décharges partielles, allongement.
\n
Ces différences sont constatées par procès-verbal.
\n
Les agents sont également autorisés à opérer, sur les matières premières, les produits en cours de fabrication et les boissons, les prélèvements d'échantillons qu'ils jugent nécessaires.
" } }, "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": "LEGIARTI000006316166", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305027", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006316167", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305027", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006323275", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006305027", "typelien": "ABROGATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006305027", "liens_entrants": true }

Article 355 AUTONOME ABROGE, en vigueur du 01/07/1979 au 27/03/2004 (Code général des impôts)