{ "article": { "LEGIARTI000006306947": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 quater B ter", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-08-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006306947", "URL": "article/LEGI/ARTI/00/00/06/30/69/LEGIARTI000006306947.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1649AWXXXXXBB" } }, "NOTA": { "CONTENU": "
(1) Voir l'arrêté du 22 mars 2002, art. 6, JO du 3 mai.
\n
" }, "LIENS": { "LIEN": [ { "#text": "Arrêté 2002-03-22 art. 6 JORF 3 mai 2002", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000025456913", "@num": "Annexe IV", "#text": "Arrêté du 1er mars 2012 - art. Annexe IV (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025455479", "@nortexte": "BCRE1204986A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-03-01" }, { "@id": "LEGIARTI000025456931", "@num": "Annexe V", "#text": "Arrêté du 1er mars 2012 - art. Annexe V (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025455479", "@nortexte": "BCRE1204986A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-03-01" }, { "@id": "LEGIARTI000025456959", "@num": "Annexe VI", "#text": "Arrêté du 1er mars 2012 - art. Annexe VI (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025455479", "@nortexte": "BCRE1204986A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-03-01" }, { "@id": "LEGIARTI000006306945", "@num": "1649 quater B bis", "#text": "Code général des impôts, CGI. - art. 1649 quater B bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024189377", "@num": "170 ter", "#text": "Code général des impôts, CGI. - art. 170 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471347", "@num": "175", "#text": "Code général des impôts, CGI. - art. 175 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017887110", "@num": "199 novodecies", "#text": "Code général des impôts, CGI. - art. 199 novodecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447575", "@num": "199 quater C", "#text": "Code général des impôts, CGI. - art. 199 quater C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025842354", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025250875", "@num": "91 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025250723", "@num": "38-0 septdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38-0 septdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025258211", "@num": "41 V bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 M bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 août 2002", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147100", "@fin": "2999-01-01", "#text": "Chapitre 00I ter : Transmission des déclarations par voie électronique", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "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": "LEGIARTI000006306946", "@fin": "2002-08-31", "@num": "1649 quater B ter", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006306947", "@fin": "2999-01-01", "@num": "1649 quater B ter", "@etat": "VIGUEUR", "@debut": "2002-08-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de l'article 1649 quater B bis s'appliquent aux déclarations souscrites par les particuliers auprès de l'administration fiscale (1).
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" } }, "LEGIARTI000006306945": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 quater B bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-12-31", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006306945", "URL": "article/LEGI/ARTI/00/00/06/30/69/LEGIARTI000006306945.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1649AWXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006314563", "@num": "4-1", "#text": "Loi n°94-126 du 11 février 1994 - art. 4-1 (VT) JORF 13 février 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000165840", "@nortexte": "COMX9300154L", "@numtexte": "94-126", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1994-02-11" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGIARTI000031200787", "@num": "6", "#text": "Arrêté du 22 mars 2002 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409356", "@nortexte": "ECOL0200032A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-03-22" }, { "@id": "LEGITEXT000023507634", "#text": "Arrêté du 3 janvier 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023492750", "@nortexte": "BCRE1100915A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-03" }, { "@id": "LEGITEXT000028586897", "#text": "Arrêté du 30 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028586613", "@nortexte": "BUDE1402992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-30" }, { "@id": "LEGITEXT000029389879", "#text": "ARRÊTÉ du 1er août 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029350377", "@nortexte": "FCPE1403107A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-08-01" }, { "@id": "LEGITEXT000030489353", "#text": "ARRÊTÉ du 10 avril 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030487215", "@nortexte": "FCPE1504726A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-10" }, { "@id": "LEGIARTI000006306947", "@num": "1649 quater B ter", "#text": "Code général des impôts, CGI. - art. 1649 quater B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625056", "@num": "344 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 I ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035133671", "@num": "D731-18", "#text": "Code rural - art. D731-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2001-09-11 13K-11-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147100", "@fin": "2999-01-01", "#text": "Chapitre 00I ter : Transmission des déclarations par voie électronique", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "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": "LEGIARTI000006306945", "@fin": "2015-12-31", "@num": "1649 quater B bis", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031781411", "@fin": "2999-01-01", "@num": "1649 quater B bis", "@etat": "VIGUEUR", "@debut": "2015-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute déclaration d'une entreprise destinée à l'administration peut être faite par voie électronique, dans les conditions fixées par voie contractuelle.
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Ce contrat précise notamment, pour chaque formalité, les règles relatives à l'identification de l'auteur de l'acte, à l'intégrité, à la lisibilité et à la fiabilité de la transmission, à sa date et à son heure, à l'assurance de sa réception ainsi qu'à sa conservation.
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La réception d'un message transmis conformément aux dispositions du présent article tient lieu de la production d'une déclaration écrite ayant le même objet.
" } }, "LEGIARTI000031781411": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 quater B bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2015-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000031781411", "URL": "article/LEGI/ARTI/00/00/31/78/14/LEGIARTI000031781411.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000165514", "#text": "Décret n°94-899 du 17 octobre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGIARTI000031200787", "@num": "6", "#text": "Arrêté du 22 mars 2002 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000409356", "@nortexte": "ECOL0200032A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2002-03-22" }, { "@id": "LEGITEXT000023507634", "#text": "Arrêté du 3 janvier 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023492750", "@nortexte": "BCRE1100915A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-03" }, { "@id": "LEGITEXT000028586897", "#text": "Arrêté du 30 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028586613", "@nortexte": "BUDE1402992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-30" }, { "@id": "LEGITEXT000029389879", "#text": "ARRÊTÉ du 1er août 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029350377", "@nortexte": "FCPE1403107A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-08-01" }, { "@id": "LEGITEXT000030489353", "#text": "ARRÊTÉ du 10 avril 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030487215", "@nortexte": "FCPE1504726A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-10" }, { "@id": "LEGIARTI000031734732", "@num": "83", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 83", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000006306947", "@num": "1649 quater B ter", "#text": "Code général des impôts, CGI. - art. 1649 quater B ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625056", "@num": "344 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 I ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035133671", "@num": "D731-18", "#text": "Code rural - art. D731-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147100", "@fin": "2999-01-01", "#text": "Chapitre 00I ter : Transmission des déclarations par voie électronique", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "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": "LEGIARTI000006306945", "@fin": "2015-12-31", "@num": "1649 quater B bis", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031781411", "@fin": "2999-01-01", "@num": "1649 quater B bis", "@etat": "VIGUEUR", "@debut": "2015-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les déclarations d'une entreprise destinées à l'administration et souscrites par voie électronique, à titre obligatoire ou facultatif, sont transmises selon des conditions fixées par décret.

Les déclarations souscrites par voie électronique par un prestataire habilité par l'administration dans les conditions fixées par décret sont réputées faites au nom et pour le compte de l'entreprise identifiée dans la déclaration.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000031781411", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306947", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006306945", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006306947", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006306947", "liens_entrants": true }

Article 1649 quater B ter AUTONOME VIGUEUR, en vigueur depuis le 31/08/2002 (Code général des impôts)