{ "article": { "LEGIARTI000006313096": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1768 ter", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313096", "URL": "article/LEGI/ARTI/00/00/06/31/30/LEGIARTI000006313096.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1768ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323318", "@num": "17", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 17 () JORF 8 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "JORFTEXT000000814579", "#text": "Décret 2006-356 2006-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000006315827", "@num": "L111", "#text": "Livre des procédures fiscales - art. L111 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147258", "@fin": "2999-01-01", "#text": "A : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313095", "@fin": "1982-01-01", "@num": "1768 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313096", "@fin": "2006-01-01", "@num": "1768 ter", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute infraction aux dispositions de l'article L 111 du livre des procédures fiscales, relatif à la publicité de l'impôt, est punie d'une amende fiscale égale au montant des impôts divulgués.
\n
" } }, "LEGIARTI000006315827": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L111", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1981-12-31", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315827", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315827.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL111AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1650", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1768 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 243", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 ART. 115 (LOI 48-1268 1948-08-17 ART. 5)", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "#text": "Décret 71-290 1971-04-15 ART. 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000693380", "#text": "LOI 46-2914 1946-12-23 ART. 38", "@sens": "source", "@cidtexte": "JORFTEXT000000693380", "@numtexte": "46-2914", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1946-12-23" }, { "@id": "JORFTEXT000000508848", "#text": "Ordonnance 59-246 1959-02-04 ART. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000508848", "@numtexte": "59-246", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-02-04" }, { "@id": "LEGIARTI000031217592", "@num": "21", "#text": "Loi n° 78-753 du 17 juillet 1978 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "LEGIARTI000006317908", "@num": "56", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 56 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGITEXT000049340071", "#text": "Décret n°2024-275 du 27 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049338918", "@nortexte": "ECOE2332449D", "@numtexte": "2024-275", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-27" }, { "@id": "LEGIARTI000006313096", "@num": "1768 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033746777", "@num": "L342-2", "#text": "Code des relations entre le public et l'adminis... - art. L342-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313791", "@num": "1762", "#text": "Code général des impôts, CGI. - art. 1762 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041643", "@num": "1772", "#text": "Code général des impôts, CGI. - art. 1772 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049341277", "@num": "R111-1", "#text": "Livre des procédures fiscales - art. R111-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147356", "@fin": "1987-07-09", "#text": "PORTEE ET LIMITES DE LA REGLE DU SECRET PROFESSIONNEL.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133973", "@fin": "1987-07-09", "#text": "LE SECRET PROFESSIONNEL EN MATIERE FISCALE", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315827", "@fin": "1981-12-31", "@num": "L111", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315828", "@fin": "1983-12-30", "@num": "L111", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315829", "@fin": "1986-07-12", "@num": "L111", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315830", "@fin": "1992-01-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315831", "@fin": "2003-12-31", "@num": "L111", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315832", "@fin": "2006-01-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315833", "@fin": "2007-12-22", "@num": "L111", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841349", "@fin": "2008-04-03", "@num": "L111", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570220", "@fin": "2010-05-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022175257", "@fin": "2999-01-01", "@num": "L111", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une liste des personnes assujetties à l'impôt sur le revenu ou à l'impôt sur les sociétés est dressée de manière à distinguer les deux impôts, par chaque direction des services fiscaux pour les impositions établies dans son ressort.
\n
Cette liste est tenue par la direction des services fiscaux à la disposition des contribuables qui relèvent de sa compétence territoriale. L'administration peut en prescrire l'affichage.
\n
Les contribuables qui ont plusieurs résidences, établissements ou exploitations, peuvent demander, en souscrivant leur déclaration, que leur nom soit communiqué aux directions des services fiscaux dont dépendent ces résidences, établissements ou exploitations.
\n
La liste concernant l'impôt sur le revenu est complétée, dans les conditions fixées par décret par l'indication du nombre de parts retenu pour l'application du quotient familial et du montant de l'impôt mis à la charge de chaque redevable.
\n
L'administration recueille, chaque année, les observations et avis que la commission communale des impôts directs prévue à l'article 1650 du code général des impôts peut avoir à formuler sur ces listes.
\n
La publication ou la diffusion par tout autre moyen, soit des listes prévues ci-dessus, soit de toute indication se rapportant à ces listes et visant des personnes nommément désignées est interdite, sous peine de l'amende fiscale prévue à l'article 1768 ter du code précité.
" } }, "LEGIARTI000006315828": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L111", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315828", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315828.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL111AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1650", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1768 TER", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 243", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 71-290 1971-04-15 ART. 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000693380", "#text": "LOI 46-2914 1946-12-23 ART. 38", "@sens": "source", "@cidtexte": "JORFTEXT000000693380", "@numtexte": "46-2914", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1946-12-23" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 ART. 115 (LOI 48-1268 1948-08-17 ART. 5)", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFTEXT000000508848", "#text": "Ordonnance 59-246 1959-02-04 ART. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000508848", "@numtexte": "59-246", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-02-04" }, { "@id": "LEGIARTI000031217592", "@num": "21", "#text": "Loi n° 78-753 du 17 juillet 1978 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "LEGIARTI000006273481", "@num": "11", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 11 () JORF 31 DECEMBRE 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006317908", "@num": "56", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 56 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGITEXT000049340071", "#text": "Décret n°2024-275 du 27 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049338918", "@nortexte": "ECOE2332449D", "@numtexte": "2024-275", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-27" }, { "@id": "LEGIARTI000006313096", "@num": "1768 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033746777", "@num": "L342-2", "#text": "Code des relations entre le public et l'adminis... - art. L342-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313791", "@num": "1762", "#text": "Code général des impôts, CGI. - art. 1762 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041643", "@num": "1772", "#text": "Code général des impôts, CGI. - art. 1772 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049341277", "@num": "R111-1", "#text": "Livre des procédures fiscales - art. R111-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147356", "@fin": "1987-07-09", "#text": "PORTEE ET LIMITES DE LA REGLE DU SECRET PROFESSIONNEL.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133973", "@fin": "1987-07-09", "#text": "LE SECRET PROFESSIONNEL EN MATIERE FISCALE", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315827", "@fin": "1981-12-31", "@num": "L111", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315828", "@fin": "1983-12-30", "@num": "L111", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315829", "@fin": "1986-07-12", "@num": "L111", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315830", "@fin": "1992-01-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315831", "@fin": "2003-12-31", "@num": "L111", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315832", "@fin": "2006-01-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315833", "@fin": "2007-12-22", "@num": "L111", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841349", "@fin": "2008-04-03", "@num": "L111", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570220", "@fin": "2010-05-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022175257", "@fin": "2999-01-01", "@num": "L111", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une liste des personnes assujetties à l'impôt sur le revenu, à l'impôt sur les sociétés ou à l'impôt sur les grandes fortunes est dressée de manière à distinguer les trois impôts, par chaque direction des services fiscaux pour les impositions établies dans son ressort.
\n
\n
Cette liste est tenue par la direction des services fiscaux à la disposition des contribuables qui relèvent de sa compétence territoriale. L'administration peut en prescrire l'affichage.
\n
\n
Les contribuables qui ont plusieurs résidences, établissements ou exploitations, peuvent demander, en souscrivant leur déclaration, que leur nom soit communiqué aux directions des services fiscaux dont dépendent ces résidences, établissements ou exploitations.
\n
\n
La liste concernant l'impôt sur le revenu est complétée, dans les conditions fixées par décret, par l'indication du nombre de parts retenu pour l'application du quotient familial et du montant de l'impôt mis à la charge de chaque redevable.
\n
\n
L'administration recueille, chaque année, les observations et avis que la commission communale des impôts directs prévue à l'article 1650 du code général des impôts peut avoir à formuler sur ces listes.
\n
\n
La publication ou la diffusion par tout autre moyen, soit des listes prévues ci-dessus, soit de toute indication se rapportant à ces listes et visant des personnes nommément désignées est interdite, sous peine de l'amende fiscale prévue à l'article 1768 ter du code précité.
\n
" } }, "LEGIARTI000006315829": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L111", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-07-12", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006315829", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315829.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL111AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1650", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1768 TER", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 243", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 ART. 115 (LOI 48-1268 1948-08-17 ART. 5)", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "#text": "Décret 71-290 1971-04-15 ART. 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 84-876 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000693380", "#text": "LOI 46-2914 1946-12-23 ART. 38", "@sens": "source", "@cidtexte": "JORFTEXT000000693380", "@numtexte": "46-2914", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1946-12-23" }, { "@id": "JORFTEXT000000508848", "#text": "Ordonnance 59-246 1959-02-04 ART. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000508848", "@numtexte": "59-246", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-02-04" }, { "@id": "LEGIARTI000031217592", "@num": "21", "#text": "Loi n° 78-753 du 17 juillet 1978 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "LEGIARTI000006317427", "@num": "114", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 114 () JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317404", "@num": "93", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 93 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317908", "@num": "56", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 56 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGITEXT000049340071", "#text": "Décret n°2024-275 du 27 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049338918", "@nortexte": "ECOE2332449D", "@numtexte": "2024-275", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-27" }, { "@id": "LEGIARTI000006313096", "@num": "1768 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033746777", "@num": "L342-2", "#text": "Code des relations entre le public et l'adminis... - art. L342-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313791", "@num": "1762", "#text": "Code général des impôts, CGI. - art. 1762 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041643", "@num": "1772", "#text": "Code général des impôts, CGI. - art. 1772 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049341277", "@num": "R111-1", "#text": "Livre des procédures fiscales - art. R111-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147356", "@fin": "1987-07-09", "#text": "PORTEE ET LIMITES DE LA REGLE DU SECRET PROFESSIONNEL.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133973", "@fin": "1987-07-09", "#text": "LE SECRET PROFESSIONNEL EN MATIERE FISCALE", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315827", "@fin": "1981-12-31", "@num": "L111", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315828", "@fin": "1983-12-30", "@num": "L111", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315829", "@fin": "1986-07-12", "@num": "L111", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315830", "@fin": "1992-01-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315831", "@fin": "2003-12-31", "@num": "L111", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315832", "@fin": "2006-01-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315833", "@fin": "2007-12-22", "@num": "L111", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841349", "@fin": "2008-04-03", "@num": "L111", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570220", "@fin": "2010-05-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022175257", "@fin": "2999-01-01", "@num": "L111", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Une liste des personnes assujetties à l'impôt sur le revenu, à l'impôt sur les sociétés ou à l'impôt sur les grandes fortunes est dressée de manière à distinguer les trois impôts par commune pour les impositions établies dans son ressort.
\n
Cette liste est complétée par l'indication des personnes physiques ou morales non assujetties dans la commune à l'impôt sur le revenu ou à l'impôt sur les sociétés mais y possédant une résidence.
\n
La liste est tenue par la direction des services fiscaux à la disposition des contribuables qui relèvent de sa compétence territoriale. L'administration peut en prescrire l'affichage.
\n
\n
Les contribuables qui ont plusieurs résidences, établissements ou exploitations, peuvent demander, en souscrivant leur déclaration, que leur nom soit communiqué aux directions des services fiscaux dont dépendent ces résidences, établissements ou exploitations.
\n
\n
La liste concernant l'impôt sur le revenu est complétée, dans les conditions fixées par décret, par l'indication du nombre de parts retenu pour l'application du quotient familial, du revenu imposable, du montant de l'impôt mis à la charge de chaque redevable et du montant de l'avoir fiscal.
\n
Pour l'impôt sur les grandes fortunes, la liste est complétée par l'indication de la valeur du patrimoine déclaré et du montant de l'impôt mis à la charge de chaque redevable.
\n
L'administration recueille, chaque année, les observations et avis que la commission communale des impôts directs prévue à l'article 1650 du code général des impôts peut avoir à formuler sur ces listes.
\n
\n
La publication ou la diffusion par tout autre moyen, soit des listes prévues ci-dessus, soit de toute indication se rapportant à ces listes et visant des personnes nommément désignées est interdite, sous peine de l'amende fiscale prévue à l'article 1768 ter du code précité.
\n
II - Les créanciers d'aliments dont la qualité est reconnue par une décision de justice peuvent consulter la liste mentionnée au I détenue par la direction des services fiscaux dans le ressort de laquelle l'imposition du débiteur est établie.
" } }, "LEGIARTI000006315830": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L111", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-01-01", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006315830", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315830.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL111AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1650", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1768 TER", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 243", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 ART. 115 (LOI 48-1268 1948-08-17 ART. 5)", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "#text": "Décret 71-290 1971-04-15 ART. 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000693380", "#text": "LOI 46-2914 1946-12-23 ART. 38", "@sens": "source", "@cidtexte": "JORFTEXT000000693380", "@numtexte": "46-2914", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1946-12-23" }, { "@id": "JORFTEXT000000508848", "#text": "Ordonnance 59-246 1959-02-04 ART. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000508848", "@numtexte": "59-246", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-02-04" }, { "@id": "LEGIARTI000031217592", "@num": "21", "#text": "Loi n° 78-753 du 17 juillet 1978 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000696712", "#text": "Décret 87-941 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696712", "@nortexte": "BUDF8700006D", "@numtexte": "87-941", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "LEGIARTI000006317908", "@num": "56", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 56 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGITEXT000049340071", "#text": "Décret n°2024-275 du 27 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049338918", "@nortexte": "ECOE2332449D", "@numtexte": "2024-275", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-27" }, { "@id": "LEGIARTI000006313096", "@num": "1768 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033746777", "@num": "L342-2", "#text": "Code des relations entre le public et l'adminis... - art. L342-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313791", "@num": "1762", "#text": "Code général des impôts, CGI. - art. 1762 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041643", "@num": "1772", "#text": "Code général des impôts, CGI. - art. 1772 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049341277", "@num": "R111-1", "#text": "Livre des procédures fiscales - art. R111-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180132", "@fin": "1992-01-01", "#text": "Publicité de l'impôt.", "@debut": "1986-07-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163099", "@fin": "2999-01-01", "#text": "Section I : Portée et limites de la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315827", "@fin": "1981-12-31", "@num": "L111", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315828", "@fin": "1983-12-30", "@num": "L111", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315829", "@fin": "1986-07-12", "@num": "L111", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315830", "@fin": "1992-01-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315831", "@fin": "2003-12-31", "@num": "L111", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315832", "@fin": "2006-01-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315833", "@fin": "2007-12-22", "@num": "L111", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841349", "@fin": "2008-04-03", "@num": "L111", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570220", "@fin": "2010-05-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022175257", "@fin": "2999-01-01", "@num": "L111", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I - Une liste des personnes assujetties à l'impôt sur le revenu, ou à l'impôt sur les sociétés est dressée de manière à distinguer les deux impôts par commune pour les impositions établies dans son ressort.
\n
Cette liste est complétée par l'indication des personnes physiques ou morales non assujetties dans la commune à l'impôt sur le revenu ou à l'impôt sur les sociétés mais y possédant une résidence.
\n
La liste est tenue par la direction des services fiscaux à la disposition des contribuables qui relèvent de sa compétence territoriale. L'administration peut en prescrire l'affichage.
\n
\n
Les contribuables qui ont plusieurs résidences, établissements ou exploitations, peuvent demander, en souscrivant leur déclaration, que leur nom soit communiqué aux directions des services fiscaux dont dépendent ces résidences, établissements ou exploitations.
\n
\n
La liste concernant l'impôt sur le revenu est complétée, dans les conditions fixées par décret, par l'indication du nombre de parts retenu pour l'application du quotient familial, du revenu imposable, du montant de l'impôt mis à la charge de chaque redevable et du montant de l'avoir fiscal.
\n
\n
L'administration recueille, chaque année, les observations et avis que la commission communale des impôts directs prévue à l'article 1650 du code général des impôts peut avoir à formuler sur ces listes.
\n
\n
La publication ou la diffusion par tout autre moyen, soit des listes prévues ci-dessus, soit de toute indication se rapportant à ces listes et visant des personnes nommément désignées est interdite, sous peine de l'amende fiscale prévue à l'article 1768 ter du code précité.
\n
II - Les créanciers d'aliments dont la qualité est reconnue par une décision de justice peuvent consulter la liste mentionnée au I détenue par la direction des services fiscaux dans le ressort de laquelle l'imposition du débiteur est établie.
" } }, "LEGIARTI000006315831": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L111", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-31", "DATE_DEBUT": "1992-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315831", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315831.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL111AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1650", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1768 TER", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 243", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 ART. 115 (LOI 48-1268 1948-08-17 ART. 5)", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "LEGITEXT000049340071", "#text": "Décret n°2024-275 du 27 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049338918", "@nortexte": "ECOE2332449D", "@numtexte": "2024-275", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-27" }, { "@id": "LEGIARTI000006313096", "@num": "1768 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033746777", "@num": "L342-2", "#text": "Code des relations entre le public et l'adminis... - art. L342-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041643", "@num": "1772", "#text": "Code général des impôts, CGI. - art. 1772 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 71-290 1971-04-15 ART. 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000693380", "#text": "LOI 46-2914 1946-12-23 ART. 38", "@sens": "source", "@cidtexte": "JORFTEXT000000693380", "@numtexte": "46-2914", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1946-12-23" }, { "@id": "JORFTEXT000000508848", "#text": "Ordonnance 59-246 1959-02-04 ART. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000508848", "@numtexte": "59-246", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-02-04" }, { "@id": "LEGIARTI000031217592", "@num": "21", "#text": "Loi n° 78-753 du 17 juillet 1978 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "JORFTEXT000000167701", "#text": "Loi 90-669 1990-07-30 art. 56 VII JORF 1er août 1990 en vigueur le 1er janvier 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "JORFTEXT000000167701", "#text": "Loi 90-669 1990-07-30 art. 56 VIII : L'entrée en vigueur des dispositions du présent article au 1er janvier 1992 sera soumise à l'approbation du Parlement", "@sens": "source", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317908", "@num": "56", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 56 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006313791", "@num": "1762", "#text": "Code général des impôts, CGI. - art. 1762 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049341277", "@num": "R111-1", "#text": "Livre des procédures fiscales - art. R111-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180056", "@fin": "2999-01-01", "#text": "2° : Publicité de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163099", "@fin": "2999-01-01", "#text": "Section I : Portée et limites de la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315827", "@fin": "1981-12-31", "@num": "L111", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315828", "@fin": "1983-12-30", "@num": "L111", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315829", "@fin": "1986-07-12", "@num": "L111", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315830", "@fin": "1992-01-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315831", "@fin": "2003-12-31", "@num": "L111", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315832", "@fin": "2006-01-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315833", "@fin": "2007-12-22", "@num": "L111", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841349", "@fin": "2008-04-03", "@num": "L111", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570220", "@fin": "2010-05-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022175257", "@fin": "2999-01-01", "@num": "L111", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Une liste des personnes assujetties à l'impôt sur le revenu, ou à l'impôt sur les sociétés est dressée de manière à distinguer les deux impôts par commune pour les impositions établies dans son ressort.
\n
Cette liste est complétée par l'indication des personnes physiques ou morales non assujetties dans la commune à l'impôt sur le revenu ou à l'impôt sur les sociétés mais y possédant une résidence.
\n
La liste est tenue par la direction des services fiscaux à la disposition des contribuables qui relèvent de sa compétence territoriale. L'administration peut en prescrire l'affichage.
\n
Les contribuables qui ont plusieurs résidences, établissements ou exploitations, peuvent demander, en souscrivant leur déclaration, que leur nom soit communiqué aux directions des services fiscaux dont dépendent ces résidences, établissements ou exploitations.
\n
La liste concernant l'impôt sur le revenu est complétée, dans les conditions fixées par décret, par l'indication du nombre de parts retenu pour l'application du quotient familial, du revenu imposable, du montant de l'impôt mis à la charge de chaque redevable et du montant de l'avoir fiscal.
\n
I bis. Une liste des personnes assujetties à la taxe départementale sur le revenu est dressée par commune pour les impositions établies dans son ressort.
\n
Cette liste est complétée par l'indication des personnes physiques pour lesquelles il n'est pas établi d'imposition à la taxe départementale dans la commune mais qui y possèdent une résidence.
\n
La liste est tenue par la direction des services fiscaux à la disposition des redevables de la taxe départementale qui relèvent de sa compétence territoriale. L'administration peut en prescrire l'affichage.
\n
La liste concernant la taxe départementale sur le revenu est complétée, dans des conditions fixées par décret, par l'indication du revenu imposable, du montant de l'abattement pour charges de famille, du montant de l'abattement à la base et du montant de la cotisation mise effectivement à la charge de chaque redevable.
\n
I ter. L'administration recueille, chaque année, les observations et avis que la commission communale des impôts directs prévue à l'article 1650 du code général des impôts peut avoir à formuler sur ces listes.
\n
La publication ou la diffusion par tout autre moyen, soit des listes prévues ci-dessus, soit de toute indication se rapportant à ces listes et visant des personnes nommément désignées est interdite, sous peine de l'amende fiscale prévue à l'article 1768 ter du code précité.
\n
II. Les créanciers d'aliments dont la qualité est reconnue par une décision de justice peuvent consulter les listes mentionnées aux I et I bis détenues par la direction des services fiscaux dans le ressort de laquelle l'imposition du débiteur est établie.
\n
" } }, "LEGIARTI000006315832": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L111", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315832", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315832.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL111AAXXXXXAF" } }, "NOTA": { "CONTENU": "
NOTA : Ces dispositions sont applicables aux revenus distribués ou répartis perçus à compter du 1er janvier 2005.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1650", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1768 TER", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 243", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000693380", "#text": "LOI 46-2914 1946-12-23 ART. 38", "@sens": "source", "@cidtexte": "JORFTEXT000000693380", "@numtexte": "46-2914", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1946-12-23" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 ART. 115 (LOI 48-1268 1948-08-17 ART. 5)", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFTEXT000000508848", "#text": "Ordonnance 59-246 1959-02-04 ART. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000508848", "@numtexte": "59-246", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-02-04" }, { "@id": "LEGIARTI000031217592", "@num": "21", "#text": "Loi n° 78-753 du 17 juillet 1978 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "LEGIARTI000006317908", "@num": "56", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 56 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGITEXT000049340071", "#text": "Décret n°2024-275 du 27 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049338918", "@nortexte": "ECOE2332449D", "@numtexte": "2024-275", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-27" }, { "@id": "LEGIARTI000006313096", "@num": "1768 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033746777", "@num": "L342-2", "#text": "Code des relations entre le public et l'adminis... - art. L342-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313791", "@num": "1762", "#text": "Code général des impôts, CGI. - art. 1762 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041643", "@num": "1772", "#text": "Code général des impôts, CGI. - art. 1772 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 71-290 1971-04-15 ART. 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006321826", "@num": "93", "#text": "Loi - art. 93 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000049341277", "@num": "R111-1", "#text": "Livre des procédures fiscales - art. R111-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180056", "@fin": "2999-01-01", "#text": "2° : Publicité de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163099", "@fin": "2999-01-01", "#text": "Section I : Portée et limites de la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315827", "@fin": "1981-12-31", "@num": "L111", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315828", "@fin": "1983-12-30", "@num": "L111", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315829", "@fin": "1986-07-12", "@num": "L111", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315830", "@fin": "1992-01-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315831", "@fin": "2003-12-31", "@num": "L111", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315832", "@fin": "2006-01-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315833", "@fin": "2007-12-22", "@num": "L111", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841349", "@fin": "2008-04-03", "@num": "L111", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570220", "@fin": "2010-05-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022175257", "@fin": "2999-01-01", "@num": "L111", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Une liste des personnes assujetties à l'impôt sur le revenu, ou à l'impôt sur les sociétés est dressée de manière à distinguer les deux impôts par commune pour les impositions établies dans son ressort.
\n
Cette liste est complétée par l'indication des personnes physiques ou morales non assujetties dans la commune à l'impôt sur le revenu ou à l'impôt sur les sociétés mais y possédant une résidence.
\n
La liste est tenue par la direction des services fiscaux à la disposition des contribuables qui relèvent de sa compétence territoriale. L'administration peut en prescrire l'affichage.
\n
Les contribuables qui ont plusieurs résidences, établissements ou exploitations, peuvent demander, en souscrivant leur déclaration, que leur nom soit communiqué aux directions des services fiscaux dont dépendent ces résidences, établissements ou exploitations.
\n
La liste concernant l'impôt sur le revenu est complétée, dans les conditions fixées par décret, par l'indication du nombre de parts retenu pour l'application du quotient familial, du revenu imposable et du montant de l'impt mis à la charge de chaque redevable.
\n
I bis. Une liste des personnes assujetties à la taxe départementale sur le revenu est dressée par commune pour les impositions établies dans son ressort.
\n
Cette liste est complétée par l'indication des personnes physiques pour lesquelles il n'est pas établi d'imposition à la taxe départementale dans la commune mais qui y possèdent une résidence.
\n
La liste est tenue par la direction des services fiscaux à la disposition des redevables de la taxe départementale qui relèvent de sa compétence territoriale. L'administration peut en prescrire l'affichage.
\n
La liste concernant la taxe départementale sur le revenu est complétée, dans des conditions fixées par décret, par l'indication du revenu imposable, du montant de l'abattement pour charges de famille, du montant de l'abattement à la base et du montant de la cotisation mise effectivement à la charge de chaque redevable.
\n
I ter. L'administration recueille, chaque année, les observations et avis que la commission communale des impôts directs prévue à l'article 1650 du code général des impôts peut avoir à formuler sur ces listes.
\n
La publication ou la diffusion par tout autre moyen, soit des listes prévues ci-dessus, soit de toute indication se rapportant à ces listes et visant des personnes nommément désignées est interdite, sous peine de l'amende fiscale prévue à l'article 1768 ter du code précité.
\n
II. Les créanciers d'aliments dont la qualité est reconnue par une décision de justice peuvent consulter les listes mentionnées aux I et I bis détenues par la direction des services fiscaux dans le ressort de laquelle l'imposition du débiteur est établie.
\n
" } }, "LEGIARTI000006315833": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L111", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-22", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315833", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315833.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL111AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1650, 1762", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 243", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 71-290 1971-04-15 ART. 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000693380", "#text": "LOI 46-2914 1946-12-23 ART. 38", "@sens": "source", "@cidtexte": "JORFTEXT000000693380", "@numtexte": "46-2914", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1946-12-23" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 ART. 115 (LOI 48-1268 1948-08-17 ART. 5)", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFTEXT000000508848", "#text": "Ordonnance 59-246 1959-02-04 ART. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000508848", "@numtexte": "59-246", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-02-04" }, { "@id": "LEGIARTI000031217592", "@num": "21", "#text": "Loi n° 78-753 du 17 juillet 1978 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "LEGIARTI000006317908", "@num": "56", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 56 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006323324", "@num": "23", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 23 () JORF 8 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGITEXT000049340071", "#text": "Décret n°2024-275 du 27 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049338918", "@nortexte": "ECOE2332449D", "@numtexte": "2024-275", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-27" }, { "@id": "LEGIARTI000006313096", "@num": "1768 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033746777", "@num": "L342-2", "#text": "Code des relations entre le public et l'adminis... - art. L342-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313791", "@num": "1762", "#text": "Code général des impôts, CGI. - art. 1762 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041643", "@num": "1772", "#text": "Code général des impôts, CGI. - art. 1772 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049341277", "@num": "R111-1", "#text": "Livre des procédures fiscales - art. R111-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180056", "@fin": "2999-01-01", "#text": "2° : Publicité de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163099", "@fin": "2999-01-01", "#text": "Section I : Portée et limites de la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315827", "@fin": "1981-12-31", "@num": "L111", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315828", "@fin": "1983-12-30", "@num": "L111", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315829", "@fin": "1986-07-12", "@num": "L111", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315830", "@fin": "1992-01-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315831", "@fin": "2003-12-31", "@num": "L111", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315832", "@fin": "2006-01-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315833", "@fin": "2007-12-22", "@num": "L111", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841349", "@fin": "2008-04-03", "@num": "L111", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570220", "@fin": "2010-05-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022175257", "@fin": "2999-01-01", "@num": "L111", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Une liste des personnes assujetties à l'impôt sur le revenu, ou à l'impôt sur les sociétés est dressée de manière à distinguer les deux impôts par commune pour les impositions établies dans son ressort.
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Cette liste est complétée par l'indication des personnes physiques ou morales non assujetties dans la commune à l'impôt sur le revenu ou à l'impôt sur les sociétés mais y possédant une résidence.
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La liste est tenue par la direction des services fiscaux à la disposition des contribuables qui relèvent de sa compétence territoriale. L'administration peut en prescrire l'affichage.
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Les contribuables qui ont plusieurs résidences, établissements ou exploitations, peuvent demander, en souscrivant leur déclaration, que leur nom soit communiqué aux directions des services fiscaux dont dépendent ces résidences, établissements ou exploitations.
\n
La liste concernant l'impôt sur le revenu est complétée, dans les conditions fixées par décret, par l'indication du nombre de parts retenu pour l'application du quotient familial, du revenu imposable et du montant de l'impt mis à la charge de chaque redevable.
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I bis. Une liste des personnes assujetties à la taxe départementale sur le revenu est dressée par commune pour les impositions établies dans son ressort.
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Cette liste est complétée par l'indication des personnes physiques pour lesquelles il n'est pas établi d'imposition à la taxe départementale dans la commune mais qui y possèdent une résidence.
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La liste est tenue par la direction des services fiscaux à la disposition des redevables de la taxe départementale qui relèvent de sa compétence territoriale. L'administration peut en prescrire l'affichage.
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La liste concernant la taxe départementale sur le revenu est complétée, dans des conditions fixées par décret, par l'indication du revenu imposable, du montant de l'abattement pour charges de famille, du montant de l'abattement à la base et du montant de la cotisation mise effectivement à la charge de chaque redevable.
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I ter. L'administration recueille, chaque année, les observations et avis que la commission communale des impôts directs prévue à l'article 1650 du code général des impôts peut avoir à formuler sur ces listes.
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La publication ou la diffusion par tout autre moyen, soit des listes prévues ci-dessus, soit de toute indication se rapportant à ces listes et visant des personnes nommément désignées est interdite, sous peine de l'amende fiscale prévue à l'article 1762 du code précité.
\n
II. Les créanciers d'aliments dont la qualité est reconnue par une décision de justice peuvent consulter les listes mentionnées aux I et I bis détenues par la direction des services fiscaux dans le ressort de laquelle l'imposition du débiteur est établie.
\n
" } }, "LEGIARTI000006323318": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006323318", "URL": "article/LEGI/ARTI/00/00/06/32/33/LEGIARTI000006323318.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAFAUXXXXXX017AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006295428", "@num": "171 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296231", "@num": "384 septies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 septies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296238", "@num": "396 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299575", "@num": "357 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 357 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298200", "@num": "46 quater-0 FC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 FC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301956", "@num": "188 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 188 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313034", "@num": "1757", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313037", "@num": "1758", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1758 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313784", "@num": "1758 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1758 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313040", "@num": "1758 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1758 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314717", "@num": "1759", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1759 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314337", "@num": "1760", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1760 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313054", "@num": "1761", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1761 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313791", "@num": "1762", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1762 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313799", "@num": "1762 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1762 nonies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313798", "@num": "1762 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1762 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313794", "@num": "1762 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1762 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313062", "@num": "1762 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1762 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313796", "@num": "1762 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1762 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313795", "@num": "1762 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1762 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313067", "@num": "1763", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1763 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313072", "@num": "1763 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1763 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313801", "@num": "1763 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1763 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313805", "@num": "1764", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1764 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314338", "@num": "1765", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1765 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313083", "@num": "1765 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1765 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313811", "@num": "1766", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1766 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313815", "@num": "1767", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1767 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313818", "@num": "1768", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313094", "@num": "1768 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313821", "@num": "1768 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313822", "@num": "1768 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313823", "@num": "1768 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313096", "@num": "1768 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313099", "@num": "1770", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1770 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313830", "@num": "1770 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1770 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313826", "@num": "1770 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1770 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313827", "@num": "1770 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1770 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313829", "@num": "1770 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1770 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313229", "@num": "1840 N quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 N quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035225961", "@num": "1759", "#text": "Code général des impôts, CGI. - art. 1759 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006114877", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales.", "@debut": "2999-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084692", "@fin": "2999-01-01", "#text": "Chapitre II : Simplification, harmonisation et aménagement du régime des pénalités", "@debut": "2005-12-08" } ] }, "@cid": "JORFTEXT000000261609", "@nor": "ECOX0500272R", "@num": "2005-1512", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2005-1512 du 7 décembre 2005 relative à des mesures de simplification en matière fiscale et à l'harmonisation et l'aménagement du régime des pénalités", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000261609", "@c_titre_court": "Ordonnance n° 2005-1512 du 7 décembre 2005" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2005-1512 du 7 décembre 2005 relative à des mesures de simplification en matière fiscale et à l'harmonisation et l'aménagement du régime des pénalités", "@debut": "2005-12-08", "@id_txt": "LEGITEXT000006052811", "@c_titre_court": "Ordonnance n° 2005-1512 du 7 décembre 2005" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "2005-12-08", "@date_signature": "2005-12-07", "@num_parution_jo": "0285" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006323318", "@fin": "2999-01-01", "@num": "17", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A modifié les dispositions suivantes :

Code des impôts

\nArt. 1759\n

" } }, "LEGIARTI000017841349": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L111", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-04-03", "DATE_DEBUT": "2007-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000017841349", "URL": "article/LEGI/ARTI/00/00/17/84/13/LEGIARTI000017841349.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 243", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 ART. 115 (LOI 48-1268 1948-08-17 ART. 5)", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "#text": "Décret 71-290 1971-04-15 ART. 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000693380", "#text": "LOI 46-2914 1946-12-23 ART. 38", "@sens": "source", "@cidtexte": "JORFTEXT000000693380", "@numtexte": "46-2914", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1946-12-23" }, { "@id": "JORFTEXT000000508848", "#text": "Ordonnance 59-246 1959-02-04 ART. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000508848", "@numtexte": "59-246", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-02-04" }, { "@id": "LEGIARTI000031217592", "@num": "21", "#text": "Loi n° 78-753 du 17 juillet 1978 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "LEGIARTI000006317908", "@num": "56", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 56 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000017747620", "@num": "4", "#text": "LOI n°2007-1787\n du 20 décembre 2007 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000017727195", "@nortexte": "BCFX0710942L", "@numtexte": "2007-1787", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-20" }, { "@id": "LEGITEXT000049340071", "#text": "Décret n°2024-275 du 27 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049338918", "@nortexte": "ECOE2332449D", "@numtexte": "2024-275", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-27" }, { "@id": "LEGIARTI000006313096", "@num": "1768 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033746777", "@num": "L342-2", "#text": "Code des relations entre le public et l'adminis... - art. L342-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313791", "@num": "1762", "#text": "Code général des impôts, CGI. - art. 1762 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041643", "@num": "1772", "#text": "Code général des impôts, CGI. - art. 1772 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049341277", "@num": "R111-1", "#text": "Livre des procédures fiscales - art. R111-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180056", "@fin": "2999-01-01", "#text": "2° : Publicité de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163099", "@fin": "2999-01-01", "#text": "Section I : Portée et limites de la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315827", "@fin": "1981-12-31", "@num": "L111", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315828", "@fin": "1983-12-30", "@num": "L111", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315829", "@fin": "1986-07-12", "@num": "L111", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315830", "@fin": "1992-01-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315831", "@fin": "2003-12-31", "@num": "L111", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315832", "@fin": "2006-01-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315833", "@fin": "2007-12-22", "@num": "L111", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841349", "@fin": "2008-04-03", "@num": "L111", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570220", "@fin": "2010-05-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022175257", "@fin": "2999-01-01", "@num": "L111", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. Une liste des personnes assujetties à l'impôt sur le revenu, ou à l'impôt sur les sociétés est dressée de manière à distinguer les deux impôts par commune pour les impositions établies dans son ressort.

Cette liste est complétée par l'indication des personnes physiques ou morales non assujetties dans la commune à l'impôt sur le revenu ou à l'impôt sur les sociétés mais y possédant une résidence.

La liste est tenue par la direction des services fiscaux à la disposition des contribuables qui relèvent de sa compétence territoriale. L'administration peut en prescrire l'affichage.

Les contribuables qui ont plusieurs résidences, établissements ou exploitations, peuvent demander, en souscrivant leur déclaration, que leur nom soit communiqué aux directions des services fiscaux dont dépendent ces résidences, établissements ou exploitations.

La liste concernant l'impôt sur le revenu est complétée, dans les conditions fixées par décret, par l'indication du nombre de parts retenu pour l'application du quotient familial, du revenu imposable et du montant de l'impôt mis à la charge de chaque redevable.

I bis. Une liste des personnes assujetties à la taxe départementale sur le revenu est dressée par commune pour les impositions établies dans son ressort.

Cette liste est complétée par l'indication des personnes physiques pour lesquelles il n'est pas établi d'imposition à la taxe départementale dans la commune mais qui y possèdent une résidence.

La liste est tenue par la direction des services fiscaux à la disposition des redevables de la taxe départementale qui relèvent de sa compétence territoriale. L'administration peut en prescrire l'affichage.

La liste concernant la taxe départementale sur le revenu est complétée, dans des conditions fixées par décret, par l'indication du revenu imposable, du montant de l'abattement pour charges de famille, du montant de l'abattement à la base et du montant de la cotisation mise effectivement à la charge de chaque redevable.

I ter. L'administration recueille, chaque année, les observations et avis que la commission communale des impôts directs prévue à l'article 1650 du code général des impôts peut avoir à formuler sur ces listes.

La publication ou la diffusion par tout autre moyen, soit des listes prévues ci-dessus, soit de toute indication se rapportant à ces listes et visant des personnes nommément désignées est interdite, sous peine de l'amende fiscale prévue à l'article 1762 du code précité.

II. - Les créanciers et débiteurs d'aliments dont la qualité est reconnue par une décision de justice peuvent consulter les éléments des listes mentionnées au I afférents à l'imposition de leur débiteur ou créancier, selon le cas, quelle que soit la direction des services fiscaux dans le ressort de laquelle l'imposition du débiteur ou du créancier est établie.

" } }, "LEGIARTI000018570220": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L111", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2008-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000018570220", "URL": "article/LEGI/ARTI/00/00/18/57/02/LEGIARTI000018570220.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1650, 1762", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 243", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 71-290 1971-04-15 ART. 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000693380", "#text": "LOI 46-2914 1946-12-23 ART. 38", "@sens": "source", "@cidtexte": "JORFTEXT000000693380", "@numtexte": "46-2914", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1946-12-23" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 ART. 115 (LOI 48-1268 1948-08-17 ART. 5)", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFTEXT000000508848", "#text": "Ordonnance 59-246 1959-02-04 ART. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000508848", "@numtexte": "59-246", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-02-04" }, { "@id": "LEGIARTI000031217592", "@num": "21", "#text": "Loi n° 78-753 du 17 juillet 1978 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "LEGIARTI000006317908", "@num": "56", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 56 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000018559629", "@num": "1", "#text": "Décret n°2008-295\n du 1er avril 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000018556481", "@nortexte": "ECEL0804932D", "@numtexte": "2008-295", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGITEXT000049340071", "#text": "Décret n°2024-275 du 27 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049338918", "@nortexte": "ECOE2332449D", "@numtexte": "2024-275", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-27" }, { "@id": "LEGIARTI000006313096", "@num": "1768 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033746777", "@num": "L342-2", "#text": "Code des relations entre le public et l'adminis... - art. L342-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313791", "@num": "1762", "#text": "Code général des impôts, CGI. - art. 1762 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041643", "@num": "1772", "#text": "Code général des impôts, CGI. - art. 1772 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049341277", "@num": "R111-1", "#text": "Livre des procédures fiscales - art. R111-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180056", "@fin": "2999-01-01", "#text": "2° : Publicité de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163099", "@fin": "2999-01-01", "#text": "Section I : Portée et limites de la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315827", "@fin": "1981-12-31", "@num": "L111", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315828", "@fin": "1983-12-30", "@num": "L111", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315829", "@fin": "1986-07-12", "@num": "L111", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315830", "@fin": "1992-01-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315831", "@fin": "2003-12-31", "@num": "L111", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315832", "@fin": "2006-01-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315833", "@fin": "2007-12-22", "@num": "L111", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841349", "@fin": "2008-04-03", "@num": "L111", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570220", "@fin": "2010-05-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022175257", "@fin": "2999-01-01", "@num": "L111", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La liste est tenue par la direction des services fiscaux à la disposition des contribuables qui relèvent de sa compétence territoriale. L'administration peut en prescrire l'affichage.

I bis. (Disjoint).

" } }, "LEGIARTI000022175257": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L111", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022175257", "URL": "article/LEGI/ARTI/00/00/22/17/52/LEGIARTI000022175257.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 243", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 ART. 115 (LOI 48-1268 1948-08-17 ART. 5)", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "#text": "Décret 71-290 1971-04-15 ART. 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000693380", "#text": "LOI 46-2914 1946-12-23 ART. 38", "@sens": "source", "@cidtexte": "JORFTEXT000000693380", "@numtexte": "46-2914", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1946-12-23" }, { "@id": "JORFTEXT000000508848", "#text": "Ordonnance 59-246 1959-02-04 ART. 9", "@sens": "source", "@cidtexte": "JORFTEXT000000508848", "@numtexte": "59-246", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-02-04" }, { "@id": "LEGIARTI000031217592", "@num": "21", "#text": "Loi n° 78-753 du 17 juillet 1978 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "LEGIARTI000006317908", "@num": "56", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 56 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000022167889", "@num": "85", "#text": "Ordonnance n°2010-420 du 27 avril 2010 - art. 85", "@sens": "cible", "@cidtexte": "JORFTEXT000022165701", "@nortexte": "ECEL1008571R", "@numtexte": "2010-420", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-27" }, { "@id": "LEGITEXT000049340071", "#text": "Décret n°2024-275 du 27 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049338918", "@nortexte": "ECOE2332449D", "@numtexte": "2024-275", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-27" }, { "@id": "LEGIARTI000006306980", "@num": "1650", "#text": "Code général des impôts, CGI. - art. 1650 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313096", "@num": "1768 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033746777", "@num": "L342-2", "#text": "Code des relations entre le public et l'adminis... - art. L342-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313791", "@num": "1762", "#text": "Code général des impôts, CGI. - art. 1762 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041643", "@num": "1772", "#text": "Code général des impôts, CGI. - art. 1772 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049341277", "@num": "R111-1", "#text": "Livre des procédures fiscales - art. R111-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180056", "@fin": "2999-01-01", "#text": "2° : Publicité de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163099", "@fin": "2999-01-01", "#text": "Section I : Portée et limites de la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315827", "@fin": "1981-12-31", "@num": "L111", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315828", "@fin": "1983-12-30", "@num": "L111", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315829", "@fin": "1986-07-12", "@num": "L111", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315830", "@fin": "1992-01-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315831", "@fin": "2003-12-31", "@num": "L111", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315832", "@fin": "2006-01-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315833", "@fin": "2007-12-22", "@num": "L111", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017841349", "@fin": "2008-04-03", "@num": "L111", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570220", "@fin": "2010-05-01", "@num": "L111", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022175257", "@fin": "2999-01-01", "@num": "L111", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Une liste des personnes assujetties à l'impôt sur le revenu, ou à l'impôt sur les sociétés est dressée de manière à distinguer les deux impôts par commune pour les impositions établies dans son ressort.

La liste est tenue par la direction départementale des finances publiques à la disposition des contribuables qui relèvent de sa compétence territoriale. L'administration peut en prescrire l'affichage.

Les contribuables qui ont plusieurs résidences, établissements ou exploitations, peuvent demander, en souscrivant leur déclaration, que leur nom soit communiqué aux directions départementales des finances publiques dont dépendent ces résidences, établissements ou exploitations.

I bis. – (Disjoint).

I ter. – L'administration recueille, chaque année, les observations et avis que la commission communale des impôts directs prévue à l'article 1650 du code général des impôts peut avoir à formuler sur ces listes.

II. – Les créanciers et débiteurs d'aliments dont la qualité est reconnue par une décision de justice peuvent consulter les éléments des listes mentionnées au I afférents à l'imposition de leur débiteur ou créancier, selon le cas, quelle que soit la direction départementale des finances publiques dans le ressort de laquelle l'imposition du débiteur ou du créancier est établie.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000017841349", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313096", "typelien": "CITATION" }, { "article_id": "LEGIARTI000022175257", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313096", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315833", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313096", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315832", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313096", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315831", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313096", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315829", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313096", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315827", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313096", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315830", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313096", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315828", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313096", "typelien": "CITATION" }, { "article_id": "LEGIARTI000018570220", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313096", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006323318", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313096", "typelien": "ABROGATION" } ], "texte_version": { "JORFTEXT000000814579": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000335995", "#text": "Loi n° 51-247 du 1er mars 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "LEGIARTI000006293986", "@num": "102 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295306", "@num": "102 Z", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 Z (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294057", "@num": "123", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 123 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294088", "@num": "134", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 134 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294117", "@num": "140 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295315", "@num": "140 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295320", "@num": "140 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295324", "@num": "140 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295329", "@num": "140 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 F (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295334", "@num": "140 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 G (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295339", "@num": "140 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 H (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295342", "@num": "140 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 I (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294122", "@num": "140 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 K (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294125", "@num": "140 K bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 K bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294129", "@num": "140 K ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 K ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294196", "@num": "163 novodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 novodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294191", "@num": "163 septdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 septdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294270", "@num": "171 AH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294284", "@num": "171 AM", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AM (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294317", "@num": "171 BG", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 BG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294320", "@num": "171 BI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 BI (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294321", "@num": "171 BJ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 BJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295428", "@num": "171 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295481", "@num": "213", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 213 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294517", "@num": "242 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295555", "@num": "242-0 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 F (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294526", "@num": "244", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 244 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294528", "@num": "245", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 245 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294548", "@num": "260 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 260 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294593", "@num": "267 quater F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 267 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294597", "@num": "267 quater H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 267 quater H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293670", "@num": "3", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294792", "@num": "301 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 301 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295705", "@num": "304", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 304 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295726", "@num": "310 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294816", "@num": "310-0 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294926", "@num": "321 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 321 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294929", "@num": "321 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 321 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294933", "@num": "326 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 326 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295030", "@num": "371 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295094", "@num": "371 AJ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295101", "@num": "371 AM", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AM (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296189", "@num": "376 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 376 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296195", "@num": "379", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 379 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296274", "@num": "383", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296205", "@num": "383 bis E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 bis E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296301", "@num": "384 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296215", "@num": "384 A bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293839", "@num": "74 S ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 S ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293831", "@num": "74 SH", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 SH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293834", "@num": "74 SJ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 SJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293847", "@num": "74 T", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 T (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293850", "@num": "74 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 U (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293851", "@num": "74 V", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 V (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293772", "@num": "74-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293784", "@num": "74-0 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296387", "@num": "91 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293908", "@num": "91 quater E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 quater E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293923", "@num": "91 quater K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 91 quater K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296980", "@num": "111 quater G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quater G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296996", "@num": "111 quindecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111 quindecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298856", "@num": "111-0 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 111-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300055", "@num": "170", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 170 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298919", "@num": "171", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 171 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297476", "@num": "2 decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 decies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297435", "@num": "2 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297486", "@num": "2 duodecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 duodecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297477", "@num": "2 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297474", "@num": "2 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 octies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297548", "@num": "2 octodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 octodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297501", "@num": "2 quaterdecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 quaterdecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297505", "@num": "2 quaterdecies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 quaterdecies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297460", "@num": "2 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297521", "@num": "2 sexdecies-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 sexdecies-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297525", "@num": "2 sexdecies-0 A bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 sexdecies-0 A bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297444", "@num": "2 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 terdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297491", "@num": "2 terdecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 terdecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299202", "@num": "250 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 250 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299258", "@num": "281 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 281 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299249", "@num": "281 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 281 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299252", "@num": "281 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 281 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299262", "@num": "283", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 283 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299296", "@num": "313 AR", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 AR (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299317", "@num": "313-0 BR bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313-0 BR bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297335", "@num": "331 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 331 L (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299496", "@num": "344 G bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 G bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299498", "@num": "344 G ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 G ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297391", "@num": "344 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299479", "@num": "344 quinquies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 quinquies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297424", "@num": "350 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299575", "@num": "357 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 357 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299578", "@num": "357 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 357 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299597", "@num": "366 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 366 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299601", "@num": "366 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 366 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297683", "@num": "38 sexdecies GC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies GC (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296601", "@num": "38 sexdecies J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299656", "@num": "381 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299845", "@num": "381 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299660", "@num": "381 KA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 KA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299664", "@num": "381 KB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 KB (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299672", "@num": "381 KE", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 KE (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299677", "@num": "381 S", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 S (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299683", "@num": "381 W", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 381 W (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299696", "@num": "384 bis A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 384 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299702", "@num": "385", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 385 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299706", "@num": "388", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 388 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299711", "@num": "390", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 390 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299874", "@num": "396", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 396 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299879", "@num": "401", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 401 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299747", "@num": "405 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 405 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299777", "@num": "406 A 16 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 A 16 A (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299913", "@num": "406 A 16 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 A 16 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299916", "@num": "406 A 16 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 A 16 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299918", "@num": "406 A 16 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 A 16 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299779", "@num": "406 A 16 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 A 16 F (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299755", "@num": "406 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299770", "@num": "406 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 406 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297922", "@num": "41-0 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 41-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299799", "@num": "446 ter A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 446 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298102", "@num": "46 AG duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298120", "@num": "46 AI ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AI ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298037", "@num": "46 AX bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AX bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298196", "@num": "46 quater-0 FB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 FB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298200", "@num": "46 quater-0 FC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 FC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298306", "@num": "46 quater-0 ZI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZI (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298339", "@num": "46 quater-0 ZR", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 ZR (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298174", "@num": "46 quater-00 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-00 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298416", "@num": "46 quindecies LA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies LA (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298417", "@num": "46 quindecies LB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies LB (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298421", "@num": "46 quindecies N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298440", "@num": "49 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296810", "@num": "49 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298484", "@num": "49 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298489", "@num": "49 septies H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies H (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296869", "@num": "49 septies M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298583", "@num": "49 septies YZ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies YZ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296894", "@num": "53 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 53 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300110", "@num": "58 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 58 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296904", "@num": "65", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 65 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298696", "@num": "85 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 85 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305762", "@num": "1036", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1036 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305806", "@num": "1048", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1048 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306003", "@num": "1384 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1384 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311565", "@num": "1394", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1394 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306054", "@num": "1395", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1395 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311581", "@num": "1398", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1398 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306166", "@num": "1464 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1464 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306206", "@num": "1465 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1465 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306186", "@num": "1466 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1466 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302224", "@num": "15 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 15 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302791", "@num": "150 VG", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 VG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302794", "@num": "150 VH", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150 VH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302753", "@num": "150-0 D ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 150-0 D ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314133", "@num": "151 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 151 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306282", "@num": "1518 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1518 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307987", "@num": "158", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306398", "@num": "1594 F quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1594 F quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306552", "@num": "1600", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306483", "@num": "1600-0 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306495", "@num": "1600-0 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306499", "@num": "1600-0 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306504", "@num": "1600-0 F bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 F bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306517", "@num": "1600-0 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306557", "@num": "1601 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1601 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306561", "@num": "1601 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1601 B (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306623", "@num": "1609 quinquies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 quinquies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306732", "@num": "1609 sexvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306758", "@num": "1618 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1618 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314542", "@num": "1619", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1619 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303022", "@num": "163 quinquies D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 quinquies D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312463", "@num": "1635 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306794", "@num": "1635 bis M", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306779", "@num": "1635 bis-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635 bis-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306774", "@num": "1635-0 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1635-0 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311915", "@num": "1641", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1641 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306920", "@num": "1647-00 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647-00 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306896", "@num": "1648 AA", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312566", "@num": "1649 quater B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312606", "@num": "1651", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306984", "@num": "1651 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306987", "@num": "1651 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306990", "@num": "1651 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312613", "@num": "1653 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1653 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312765", "@num": "1668", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1668 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312703", "@num": "1679 bis B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1679 bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313651", "@num": "1708", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1708 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313691", "@num": "1725", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1725 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313695", "@num": "1725 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1725 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312874", "@num": "1726", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1726 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312879", "@num": "1727", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1727 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312887", "@num": "1727 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1727 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313701", "@num": "1728 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1728 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312911", "@num": "1731 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1731 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312933", "@num": "1733", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1733 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313709", "@num": "1734 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1734 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313716", "@num": "1734 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1734 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313712", "@num": "1734 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1734 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313714", "@num": "1734 ter A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1734 ter A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313715", "@num": "1734 ter B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1734 ter B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314324", "@num": "1740 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313743", "@num": "1740 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 decies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313741", "@num": "1740 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 nonies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313739", "@num": "1740 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313731", "@num": "1740 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312979", "@num": "1740 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313737", "@num": "1740 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313734", "@num": "1740 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312973", "@num": "1740 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313723", "@num": "1740 ter A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 ter A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313744", "@num": "1740 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 undecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313021", "@num": "1756 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1756 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313027", "@num": "1756 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1756 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313781", "@num": "1756 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1756 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313780", "@num": "1756 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1756 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313024", "@num": "1756 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1756 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313784", "@num": "1758 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1758 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313040", "@num": "1758 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1758 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313799", "@num": "1762 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1762 nonies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313798", "@num": "1762 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1762 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313794", "@num": "1762 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1762 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313062", "@num": "1762 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1762 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313796", "@num": "1762 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1762 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313795", "@num": "1762 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1762 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313072", "@num": "1763 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1763 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313074", "@num": "1763 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1763 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313077", "@num": "1763 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1763 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313801", "@num": "1763 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1763 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314338", "@num": "1765", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1765 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313083", "@num": "1765 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1765 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313819", "@num": "1768", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313094", "@num": "1768 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313821", "@num": "1768 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313822", "@num": "1768 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313823", "@num": "1768 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313096", "@num": "1768 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313099", "@num": "1770", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1770 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313830", "@num": "1770 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1770 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313826", "@num": "1770 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1770 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313827", "@num": "1770 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1770 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313829", "@num": "1770 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1770 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313105", "@num": "1771", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1771 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313119", "@num": "1785 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1785 A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313122", "@num": "1785 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1785 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313124", "@num": "1785 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1785 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313127", "@num": "1785 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1785 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313128", "@num": "1785 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1785 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313132", "@num": "1786 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1786 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313882", "@num": "1788 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 nonies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313880", "@num": "1788 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313868", "@num": "1788 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313870", "@num": "1788 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313876", "@num": "1788 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313875", "@num": "1788 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313178", "@num": "1830", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1830 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313181", "@num": "1832", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1832 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313969", "@num": "1833", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1833 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313972", "@num": "1836", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1836 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313987", "@num": "1840 G bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 G bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314020", "@num": "1840 G decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 G decies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314022", "@num": "1840 G duodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 G duodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314019", "@num": "1840 G nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 G nonies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314016", "@num": "1840 G octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 G octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313998", "@num": "1840 G quater A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 G quater A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314003", "@num": "1840 G quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 G quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314013", "@num": "1840 G septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. 990 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311318", "@num": "995", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 995 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311326", "@num": "998", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 998 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047922082", "@num": "1048", "#text": "Code général des impôts, CGI. - art. 1048 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306736", "@num": "1609 octovicies", "#text": "Code général des impôts, CGI. - art. 1609 octovicies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041472134", "@num": "1609 sexvicies", "#text": "Code général des impôts, CGI. - art. 1609 sexvicies (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447672", "@num": "1609 sexvicies", "#text": "Code général des impôts, CGI. - art. 1609 sexvicies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826662", "@num": "1609 sexvicies", "#text": "Code général des impôts, CGI. - art. 1609 sexvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051191000", "@num": "1609 sexvicies", "#text": "Code général des impôts, CGI. - art. 1609 sexvicies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028434806", "@num": "163 quinquies D", "#text": "Code général des impôts, CGI. - art. 163 quinquies D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028538153", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036426193", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023381022", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986298", "@num": "1641", "#text": "Code général des impôts, CGI. - art. 1641 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023585884", "@num": "1649 quater C", "#text": "Code général des impôts, CGI. - art. 1649 quater C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029736411", "@num": "1651", "#text": "Code général des impôts, CGI. - art. 1651 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817216", "@num": "1651", "#text": "Code général des impôts, CGI. - art. 1651 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993384", "@num": "1651", "#text": "Code général des impôts, CGI. - art. 1651 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023586004", "@num": "1651 A", "#text": "Code général des impôts, CGI. - art. 1651 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815573", "@num": "1651 A", "#text": "Code général des impôts, CGI. - art. 1651 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817211", "@num": "1651 A", "#text": "Code général des impôts, CGI. - art. 1651 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023586000", "@num": "1651 B", "#text": "Code général des impôts, CGI. - art. 1651 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817205", "@num": "1651 B", "#text": "Code général des impôts, CGI. - art. 1651 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023585996", "@num": "1651 C", "#text": "Code général des impôts, CGI. - art. 1651 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817201", "@num": "1651 C", "#text": "Code général des impôts, CGI. - art. 1651 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028312314", "@num": "1763 A", "#text": "Code général des impôts, CGI. - art. 1763 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038612425", "@num": "1765", "#text": "Code général des impôts, CGI. - art. 1765 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028438257", "@num": "1765", "#text": "Code général des impôts, CGI. - art. 1765 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517505", "@num": "1929 septies", "#text": "Code général des impôts, CGI. - art. 1929 septies (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806424", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046861318", "@num": "200 quater B", "#text": "Code général des impôts, CGI. - art. 200 quater B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213135", "@num": "200 quater B", "#text": "Code général des impôts, CGI. - art. 200 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026292643", "@num": "213", "#text": "Code général des impôts, CGI. - art. 213 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042910594", "@num": "213", "#text": "Code général des impôts, CGI. - art. 213 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091774", "@num": "213", "#text": "Code général des impôts, CGI. - art. 213 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429528", "@num": "213", "#text": "Code général des impôts, CGI. - art. 213 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048847356", "@num": "213", "#text": "Code général des impôts, CGI. - art. 213 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028392652", "@num": "238 bis GC", "#text": "Code général des impôts, CGI. - art. 238 bis GC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795308", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011688", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988994", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045765453", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806607", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216496", "@num": "238 quindecies", "#text": "Code général des impôts, CGI. - art. 238 quindecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024040893", "@num": "239 quater B", "#text": "Code général des impôts, CGI. - art. 239 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815734", "@num": "69", "#text": "Code général des impôts, CGI. - art. 69 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597376", "@num": "69", "#text": "Code général des impôts, CGI. - art. 69 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042159205", "@num": "69", "#text": "Code général des impôts, CGI. - art. 69 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908401", "@num": "69", "#text": "Code général des impôts, CGI. - art. 69 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044978408", "@num": "69", "#text": "Code général des impôts, CGI. - art. 69 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622475", "@num": "69", "#text": "Code général des impôts, CGI. - art. 69 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833539", "@num": "69", "#text": "Code général des impôts, CGI. - art. 69 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447731", "@num": "69", "#text": "Code général des impôts, CGI. - art. 69 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988732", "@num": "73", "#text": "Code général des impôts, CGI. - art. 73 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042908416", "@num": "73", "#text": "Code général des impôts, CGI. - art. 73 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988647", "@num": "73", "#text": "Code général des impôts, CGI. - art. 73 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868536", "@num": "73", "#text": "Code général des impôts, CGI. - art. 73 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622465", "@num": "73", "#text": "Code général des impôts, CGI. - art. 73 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833553", "@num": "73", "#text": "Code général des impôts, CGI. - art. 73 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051216257", "@num": "73", "#text": "Code général des impôts, CGI. - art. 73 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051219772", "@num": "998", "#text": "Code général des impôts, CGI. - art. 998 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294133", "@num": "140 M", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 140 M (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886890", "@num": "171 AH", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 AH (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294279", "@num": "171 AJ", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 AJ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886878", "@num": "171 BG", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 BG (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034353400", "@num": "171 BG", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 BG (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622256", "@num": "171 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023573047", "@num": "267 quater F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 267 quater F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030066011", "@num": "267 quater F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 267 quater F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043841558", "@num": "310-0 H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310-0 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025100280", "@num": "310-0 H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310-0 H (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023794430", "@num": "321 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031423696", "@num": "321 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023098328", "@num": "321 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 321 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026596918", "@num": "384 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273446", "@num": "384 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031487422", "@num": "384 A bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622349", "@num": "384 A bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273432", "@num": "384 A bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026854565", "@num": "384 A bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033196557", "@num": "384 A ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037273424", "@num": "384 A ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026854561", "@num": "384 A ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 A ter (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296231", "@num": "384 septies A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 septies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296238", "@num": "396 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695253", "@num": "91 quater E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625059", "@num": "111 quater G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030067048", "@num": "111 quater G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 quater G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041393548", "@num": "281 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043855518", "@num": "281 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160898", "@num": "281 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043855509", "@num": "281 ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 281 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624790", "@num": "350 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023721659", "@num": "357 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 357 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024678945", "@num": "357 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 357 H (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668514", "@num": "381 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037349574", "@num": "381 K", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 381 K (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035302070", "@num": "46 quater-0 FB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 FB (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625155", "@num": "46 quater-0 ZI", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZI (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624709", "@num": "46 quater-00 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-00 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624877", "@num": "49 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625023", "@num": "49 quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043682634", "@num": "49 septies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298567", "@num": "49 septies YM", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies YM (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035531348", "@num": "65", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 65 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046157957", "@num": "85 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 85 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023099627", "@num": "85 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 85 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047785461", "@num": "310-0 H", "#text": "Code général des impôts, annexe II, CGIANII. - art. 310-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050741762", "@num": "366 B", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 366 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°2006-356 du 24 mars 2006", "MCS_TXT": { "MC": [ "BUDGET", "INCORPORATION", "CGI", "ENTREPRISE", "PROCEDURE DE SAUVEGARDE", "IMPOT SUR LE REVENU", "IR", "EXNERATION", "MEDECIN", "REMUNERATION", "PERMANENCE DES SOINS", "PLAN D'EPARGNE EN ACTIONS", "PEA", "OUVERTURE", "FONCTIONNEMENT", "PERSONNE HANDICAPEE", "ASSISTANT MATERNEL", "ASSISTANT FAMILIAL", "ORGANE CENTRAL DU CREDIT AGRICOLE", "EXONERATION", "TAXE FONCIERE", "PROPRIETE NON BATIE", "FINANCEMENT", "PROTECTION SOCIALE", "CHAMBRE DE METIERS ET DE L'ARTISANAT", "CONTRIBUTION", "INSTITUT NATIONAL DE PREVENTIONET D'EDUCATION POUR LA SANTE", "ETRANGER", "SEJOUR", "DROIT D'ASILE" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE BUDGET ET REFORME DE L'ETAT", "TITREFULL": "Décret n° 2006-356 du 24 mars 2006 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000814579", "NOR": "BUDF0600012D", "NUM": "2006-356", "DATE_PUBLI": "2006-03-26", "DATE_TEXTE": "2006-03-24", "NUM_PARUTION": 73, "NUM_SEQUENCE": 6, "ORIGINE_PUBLI": "JORF n°73 du 26 mars 2006", "PAGE_DEB_PUBLI": 4591, "PAGE_FIN_PUBLI": 4605 } }, "META_COMMUN": { "ID": "JORFTEXT000000814579", "URL": "texte/version/JORF/TEXT/00/00/00/81/45/JORFTEXT000000814579.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/decret/2006/3/24/BUDF0600012D/jo/texte", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DS006356", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/decret/2006/3/24/2006-356/jo/texte" } } }, "VISAS": { "CONTENU": "

\n
Le Premier ministre,
Sur le rapport du ministre de l'économie, des finances et de l'industrie,
Vu le code général des impôts et ses annexes II et III ;
Vu l'article 11 de la loi n° 51-247 du 1er mars 1951 portant ouverture de crédits provisoires applicables au mois de mars 1951 ;
Vu les textes codifiés et cités dans le présent décret,
Décrète :

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

Fait à Paris, le 24 mars 2006.

Dominique de Villepin

Par le Premier ministre :

Le ministre délégué au budget

et à la réforme de l'Etat,

porte-parole du Gouvernement,

Jean-François Copé

Le ministre de l'économie,

des finances et de l'industrie,

Thierry Breton

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000814579", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313096", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006313096", "liens_entrants": true }

Article 1768 ter AUTONOME ABROGE, en vigueur du 01/01/1982 au 01/01/2006 (Code général des impôts)