{ "article": { "LEGIARTI000006306960": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 quater E bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006306960", "URL": "article/LEGI/ARTI/00/00/06/30/69/LEGIARTI000006306960.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1649BCXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000031768408", "@num": "1649 quater K ter", "#text": "Code général des impôts, CGI. - art. 1649 quater K ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815879", "@num": "1649 quater L", "#text": "Code général des impôts, CGI. - art. 1649 quater L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238602", "@num": "371 LA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 LA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238677", "@num": "371 Z quindecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162759", "@fin": "2016-01-01", "#text": "I : Centres de gestion agréés et associations de gestion et de comptabilité", "@debut": "1979-01-01" }, { "@id": "LEGISCTA000032362874", "@fin": "2999-01-01", "#text": "I : Centres de gestion agréés", "@debut": "2016-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147102", "@fin": "2999-01-01", "#text": "Chapitre I ter : Centres de gestion agréés, associations de gestion et de comptabilité, associations agréées des professions libérales et organismes mixtes de gestion agréés", "@debut": "1979-01-01" } ] }, "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": "LEGIARTI000006306960", "@fin": "2016-01-01", "@num": "1649 quater E bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031815919", "@fin": "2999-01-01", "@num": "1649 quater E bis", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les adhérents des centres de gestion agréés sont soumis à l'obligation d'accepter les règlements par chèques, de faire libeller ces chèques à leur ordre et de ne pas les endosser sauf pour remise directe à l'encaissement. Ils doivent en informer leur clientèle. Les conditions d'application du présent article sont fixées par décret en Conseil d'Etat.
\n
" } }, "LEGIARTI000031768408": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 quater K ter", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031768408", "URL": "article/LEGI/ARTI/00/00/31/76/84/LEGIARTI000031768408.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031757499", "@num": "37", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000006306955", "@num": "1649 quater C", "#text": "Code général des impôts, CGI. - art. 1649 quater C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306960", "@num": "1649 quater E bis", "#text": "Code général des impôts, CGI. - art. 1649 quater E bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306961", "@num": "1649 quater F", "#text": "Code général des impôts, CGI. - art. 1649 quater F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312579", "@num": "1649 quater G", "#text": "Code général des impôts, CGI. - art. 1649 quater G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238703", "@num": "371 Z quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162761", "@fin": "2999-01-01", "#text": "III : Dispositions communes", "@debut": "1983-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147102", "@fin": "2999-01-01", "#text": "Chapitre I ter : Centres de gestion agréés, associations de gestion et de comptabilité, associations agréées des professions libérales et organismes mixtes de gestion agréés", "@debut": "1979-01-01" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031768408", "@fin": "2999-01-01", "@num": "1649 quater K ter", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les centres de gestion mentionnés à l'article 1649 quater C et les associations agréées mentionnées à l'article 1649 quater F peuvent avoir pour adhérents l'ensemble des contribuables mentionnés aux mêmes articles, sous réserve d'obtenir un agrément spécifique d'organisme mixte de gestion agréé, auprès de l'autorité administrative désignée par décret.
\n
Selon que la qualité de leurs adhérents relève de l'article 1649 quater C ou de l'article 1649 quater F, lesdits organismes mixtes réalisent pour ces adhérents les services et missions des centres de gestion agréés, prévus aux articles 1649 quater C à 1649 quater E, ou des associations agréées, prévues aux articles 1649 quater F à 1649 quater H, dans les conditions prévues aux mêmes articles.
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Les adhérents des organismes mixtes de gestion agréés sont soumis aux obligations prévues à l'article 1649 quater E bis, si leur qualité relève de l'article 1649 quater C, et aux articles 1649 quater F et 1649 quater G, si leur qualité relève de l'article 1649 quater F.

" } }, "LEGIARTI000031815879": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 quater L", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031815879", "URL": "article/LEGI/ARTI/00/00/31/81/58/LEGIARTI000031815879.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006913164", "@num": "42 bis", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945 - art. 42 bis (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000020038379", "@num": "83 sexies", "#text": "Ordonnance n°45-2138 du 19 septembre 1945 - art. 83 sexies (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000022006348", "@num": "2", "#text": "Décret n°86-211 du 14 février 1986 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332766", "@numtexte": "86-211", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-02-14" }, { "@id": "LEGIARTI000022123613", "@num": "5 bis", "#text": "Décret n°2005-453 du 10 mai 2005 - art. 5 bis (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000808250", "@nortexte": "BUDF0500019D", "@numtexte": "2005-453", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-05-10" }, { "@id": "LEGIARTI000021996714", "@num": "5", "#text": "Décret n°2010-297\n du 19 mars 2010 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021995437", "@nortexte": "ECEL0923517D", "@numtexte": "2010-297", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-03-19" }, { "@id": "LEGITEXT000022126166", "#text": "Arrêté du 7 avril 2010 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022125004", "@nortexte": "BCRL1008862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-07" }, { "@id": "LEGIARTI000022126171", "@num": "Annexe", "#text": "Arrêté du 7 avril 2010 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022125004", "@nortexte": "BCRL1008862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-07" }, { "@id": "LEGIARTI000025599609", "@num": "110", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 110 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000036825050", "@num": "171", "#text": "Décret n°2012-432\n du 30 mars 2012 - art. 171 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000025596222", "@nortexte": "EFIE1209095D", "@numtexte": "2012-432", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-30" }, { "@id": "LEGIARTI000027114433", "@num": "224", "#text": "Arrêté du 3 mai 2012 - art. 224 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027114501", "@num": "401", "#text": "Arrêté du 3 mai 2012 - art. 401 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027114514", "@num": "404", "#text": "Arrêté du 3 mai 2012 - art. 404 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027114555", "@num": "420", "#text": "Arrêté du 3 mai 2012 - art. 420 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027114563", "@num": "421", "#text": "Arrêté du 3 mai 2012 - art. 421 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000031552501", "@num": "436", "#text": "Arrêté du 3 mai 2012 - art. 436 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000027114637", "@num": "440", "#text": "Arrêté du 3 mai 2012 - art. 440 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025836278", "@nortexte": "EFIE1210155A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-03" }, { "@id": "LEGIARTI000048164216", "#text": "DÉCRET n°2014-1281 du 23 octobre 2014 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029675795", "@nortexte": "FCPM1418264D", "@numtexte": "2014-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-10-23" }, { "@id": "LEGIARTI000031757499", "@num": "37", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 37", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGITEXT000033228208", "#text": "Décret n°2016-1356 du 11 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000020038329", "@num": "1649 quater M", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater M (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042158853", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306955", "@num": "1649 quater C", "#text": "Code général des impôts, CGI. - art. 1649 quater C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306960", "@num": "1649 quater E bis", "#text": "Code général des impôts, CGI. - art. 1649 quater E bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306961", "@num": "1649 quater F", "#text": "Code général des impôts, CGI. - art. 1649 quater F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238768", "@num": "371 bis A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033230802", "@num": "371 bis C bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis C bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182220", "@num": "371 bis D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022006310", "@num": "371 bis J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033230872", "@num": "371 bis M", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315627", "@num": "L12", "#text": "Livre des procédures fiscales - art. L12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020038333", "@fin": "2999-01-01", "#text": "Chapitre Ier quater : Professionnels de l'expertise comptable", "@debut": "2010-01-01" } ] }, "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": "LEGIARTI000020038331", "@fin": "2010-05-01", "@num": "1649 quater L", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022201902", "@fin": "2011-12-30", "@num": "1649 quater L", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025074074", "@fin": "2016-01-01", "@num": "1649 quater L", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000031815879", "@fin": "2999-01-01", "@num": "1649 quater L", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application des dispositions du 1° du 7 de l'article 158, les professionnels de l'expertise comptable doivent disposer d'une autorisation délivrée par le commissaire du Gouvernement auprès du conseil régional de l'ordre des experts-comptables dans le ressort duquel ils sont inscrits, après avis du conseil régional si elle est demandée par un expert-comptable indépendant ou une société d'expertise comptable, ou après avis de la commission nationale d'inscription prévue à l'article 42 bis de l'ordonnance n° 45-2138 du 19 septembre 1945 portant institution de l'Ordre des experts-comptables et réglementant le titre et la profession d'expert-comptable si elle est demandée par une association de gestion et de comptabilité.

Ils doivent, en outre, conclure avec l'administration fiscale une convention portant sur une période de trois ans et dans laquelle ils s'engagent :

1° à viser les documents fiscaux transmis par leurs clients ou leurs adhérents, ou les documents fiscaux qu'ils établissent pour le compte de leurs clients ou adhérents, après s'être assurés de leur régularité et avoir demandé à leurs clients ou adhérents tous renseignements et documents utiles de nature à établir la concordance entre les résultats fiscaux et la comptabilité ;

2° A réaliser à l'égard de leurs clients ou adhérents, selon la nature de leur activité, l'ensemble des missions prévues aux articles 1649 quater C à 1649 quater E ou aux articles 1649 quater F à 1649 quater H, dans les conditions prévues aux mêmes articles ;

3° A se soumettre à un contrôle spécifique de l'administration fiscale qui ne constitue ni à leur égard ni à l'égard de leurs clients ou adhérents le début d'une des procédures mentionnées aux articles L. 12 et L. 13 du livre des procédures fiscales ;

4° (Abrogé) ;

5° (Abrogé) ;

6° (Abrogé).

Les conditions et les modalités de la délivrance de l'autorisation, de la conclusion de la convention avec l'administration fiscale et du contrôle sont précisées par décret en Conseil d'Etat.

Les clients ou adhérents des professionnels de l'expertise comptable sont soumis à l'obligation prévue à l'article 1649 quater E bis.

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art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000331293", "@numtexte": "77-1519", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "LEGISCTA000033231098", "#text": "Code général des impôts, annexe 2, CGIAN2. - Chapitre Ier bis B : Certificateurs à l'étranger (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000033230301", "#text": "Code général des impôts, annexe 2, CGIAN2. - Section III : Organismes mixtes de gestion agréés (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238664", "@num": "371 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238661", "@num": "371 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238655", "@num": "371 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238650", "@num": "371 D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033240703", "@num": "371 E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 E (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238644", "@num": "371 E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 E (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238629", "@num": "371 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238627", "@num": "371 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238621", "@num": "371 H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238617", "@num": "371 K", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 K (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033228679", "@num": "371 K bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 K bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238602", "@num": "371 LA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 LA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238595", "@num": "371 LB", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 LB (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238588", "@num": "371 LC", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 LC (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238580", "@num": "371 M", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 M (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238577", "@num": "371 N", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 N (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238571", "@num": "371 O", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 O (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033240761", "@num": "371 Q", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Q (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238564", "@num": "371 Q", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Q (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238558", "@num": "371 QA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 QA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238552", "@num": "371 R", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 R (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238548", "@num": "371 V", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 V (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033228882", "@num": "371 V bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 V bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238542", "@num": "371 W", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 W (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238525", "@num": "371 Y", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Y (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238521", "@num": "371 Z", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238671", "@num": "371 Z bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238689", "@num": "371 Z decies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z decies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238685", "@num": "371 Z duodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z duodecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238691", "@num": "371 Z nonies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238693", "@num": "371 Z octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238703", "@num": "371 Z quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238680", "@num": "371 Z quaterdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z quaterdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238677", "@num": "371 Z quindecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z quindecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238701", "@num": "371 Z quinquies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238695", "@num": "371 Z septies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238674", "@num": "371 Z sexdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z sexdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238697", "@num": "371 Z sexies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238706", "@num": "371 Z ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z ter (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238683", "@num": "371 Z terdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z terdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238687", "@num": "371 Z undecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z undecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238768", "@num": "371 bis A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238757", "@num": "371 bis B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033230802", "@num": "371 bis C bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis C bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238749", "@num": "371 bis F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238745", "@num": "371 bis G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238730", "@num": "371 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238721", "@num": "371 bis K", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis K (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033230872", "@num": "371 bis M", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis M (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033230882", "@num": "371 bis N", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis N (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033231158", "@num": "371 ter A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 ter A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033231168", "@num": "371 ter B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 ter B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033231171", "@num": "371 ter C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 ter C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033231174", "@num": "371 ter D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 ter D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033231176", "@num": "371 ter E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 ter E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033231196", "@num": "371 ter F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 ter F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033231198", "@num": "371 ter G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 ter G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033231201", "@num": "371 ter H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 ter H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI.", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302641", "@num": "102 ter", "#text": "Code général des impôts, CGI. - art. 102 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307959", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312577", "@num": "1649 quater E", "#text": "Code général des impôts, CGI. - art. 1649 quater E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306960", "@num": "1649 quater E bis", "#text": "Code général des impôts, CGI. - art. 1649 quater E bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306961", "@num": "1649 quater F", "#text": "Code général des impôts, CGI. - art. 1649 quater F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306965", "@num": "1649 quater H", "#text": "Code général des impôts, CGI. - art. 1649 quater H", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768379", "@num": "1649 quater K ter", "#text": "Code général des impôts, CGI. - art. 1649 quater K ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020007373", "@num": "1649 quater L", "#text": "Code général des impôts, CGI. - art. 1649 quater L", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020007451", "@num": "1649 quater M", "#text": "Code général des impôts, CGI. - art. 1649 quater M", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768507", "@num": "1649 quater N", "#text": "Code général des impôts, CGI. - art. 1649 quater N", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302438", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031763003", "@num": "64 bis", "#text": "Code général des impôts, CGI. - art. 64 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000033227277", "@nor": "ECFE1602209D", "@num": "2016-1356", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2016-1356 du 11 octobre 2016 relatif aux centres de gestion, associations et organismes mixtes de gestion agréés, aux professionnels de l'expertise comptable et aux certificateurs à l'étranger", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000033227277", "@c_titre_court": "Décret n°2016-1356 du 11 octobre 2016" }, { "@fin": "2999-01-01", "#text": "Décret n° 2016-1356 du 11 octobre 2016 relatif aux centres de gestion, associations et organismes mixtes de gestion agréés, aux professionnels de l'expertise comptable et aux certificateurs à l'étranger", "@debut": "2016-10-14", "@id_txt": "LEGITEXT000033228208", "@c_titre_court": "Décret n°2016-1356 du 11 octobre 2016" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2016-10-13", "@date_signature": "2016-10-11", "@num_parution_jo": "0239" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000033228217", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000033227286", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 371 Z bis, Art. 371 Z ter, Art. 371 Z quater, Art. 371 Z quinquies, Art. 371 Z sexies, Art. 371 Z septies, Art. 371 Z octies, Art. 371 Z nonies, Art. 371 Z decies, Art. 371 Z undecies, Art. 371 Z duodecies, Art. 371 Z terdecies, Art. 371 Z quaterdecies, Art. 371 Z quindecies, Art. 371 Z sexdecies\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 371 A, Art. 371 B, Art. 371 C, Art. 371 D, Art. 371 E, Art. 371 EA, Art. 371 F, Art. 371 G, Art. 371 H, Art. 371 K, Art. 371 K bis, Art. 371 L, Art. 371 LA, Art. 371 LB, Art. 371 LC, Art. 371 M, Art. 371 N, Art. 371 O, Art. 371 Q, Art. 371 QA, Art. 371 R, Art. 371 V, Art. 371 V bis, Art. 371 W, Art. 371 Y, Art. 371 Z, Sct. Section III : Organismes mixtes de gestion agréés
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
Sct. Chapitre Ier bis B : Certificateurs à l'étranger, Art. 371 ter A, Art. 371 ter B, Art. 371 ter C, Art. 371 ter D, Art. 371 ter E, Art. 371 ter F, Art. 371 ter G, Art. 371 ter H\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 371 bis A, Art. 371 bis B, Art. 371 bis C bis, Art. 371 bis F, Art. 371 bis G, Art. 371 bis H, Art. 371 bis K, Art. 371 bis L, Art. 371 bis M, Art. 371 bis N\n
\n

\n
\n
\n
" } }, "LEGIARTI000033238602": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "371 LA", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-10-14" } }, "META_COMMUN": { "ID": "LEGIARTI000033238602", "URL": "article/LEGI/ARTI/00/00/33/23/86/LEGIARTI000033238602.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000701296", "#text": "Décret n°81-866 du 15 septembre 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000006306960", "@num": "1649 quater E bis", "#text": "Code général des impôts, CGI. - art. 1649 quater E bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146707", "@fin": "2999-01-01", "#text": "Section I : Centres de gestion agréés", "@debut": "1979-01-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133678", "@fin": "2999-01-01", "#text": "Chapitre I bis : Centres de gestion agréés et associations agréées des professions libérales", "@debut": "1978-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114395", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1978-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295056", "@fin": "2016-10-14", "@num": "371 LA", "@etat": "MODIFIE", "@debut": "1979-07-28", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033238602", "@fin": "2999-01-01", "@num": "371 LA", "@etat": "VIGUEUR", "@debut": "2016-10-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application de l'article 1649 quater E bis du code général des impôts, la clientèle des industriels, commerçants, artisans et agriculteurs est informée de leur qualité d'adhérent d'un centre de gestion agréé et de ses conséquences en ce qui concerne l'acceptation des règlements par chèque ou par carte bancaire selon les modalités fixées par les articles 371 LB à 371 LE.

\n
\n
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Pour l'application de l'article 1649 quater E bis du code général des impôts, la clientèle des industriels, commerçants, artisans et agriculteurs est informée de leur qualité d'adhérent d'un organisme mixte de gestion agréé et de ses conséquences en ce qui concerne l'acceptation des règlements par chèque et par carte bancaire selon les modalités fixées par les articles 371 LB à 371 LD.

En cas de manquements graves ou répétés à ces obligations, les adhérents sont exclus de l'organisme mixte dans les conditions prévues à l'article 371 Z sexies.

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Article 1649 quater E bis AUTONOME MODIFIE, en vigueur du 01/07/1979 au 01/01/2016 (Code général des impôts)