{ "article": { "LEGIARTI000006313140": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1788", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-08", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313140", "URL": "article/LEGI/ARTI/00/00/06/31/31/LEGIARTI000006313140.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1788AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042654038", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309742", "@num": "302 octies", "#text": "Code général des impôts, CGI. - art. 302 octies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006323319", "@num": "18", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 18 () 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": "LEGIARTI000042624468", "@num": "127", "#text": "LOI n°2020-1525 du 7 décembre 2020 - art. 127 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042619877", "@nortexte": "ECOX1935404L", "@numtexte": "2020-1525", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-07" }, { "#text": "Livre des procédures fiscales L212 (al. 1 du CGI 1788)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162921", "@fin": "2999-01-01", "#text": "1 : Sanctions fiscales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147259", "@fin": "2999-01-01", "#text": "B : Taxes sur le chiffre d'affaires 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": "LEGIARTI000049245112", "@fin": "1979-07-01", "@num": "1788", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313136", "@fin": "1982-01-01", "@num": "1788", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313137", "@fin": "1986-01-01", "@num": "1788", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313138", "@fin": "2002-01-01", "@num": "1788", "@etat": "MODIFIE", "@debut": "1986-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313139", "@fin": "2006-01-01", "@num": "1788", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313140", "@fin": "2020-12-08", "@num": "1788", "@etat": "ABROGE", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les infractions à l'article 302 octies sont passibles d'une amende de 750 €.

\n
\n
" } }, "LEGIARTI000006309742": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "302 octies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-08", "DATE_DEBUT": "1986-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309742", "URL": "article/LEGI/ARTI/00/00/06/30/97/LEGIARTI000006309742.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0302BQXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274481", "@num": "65", "#text": "Loi n°85-1403 du 30 décembre 1985 - art. 65 () JORF 31 décembre 1985, en vigueur le 1er janvier 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000878230", "@numtexte": "85-1403", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-30" }, { "@id": "LEGIARTI000042624468", "@num": "127", "#text": "LOI n°2020-1525 du 7 décembre 2020 - art. 127 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042619877", "@nortexte": "ECOX1935404L", "@numtexte": "2020-1525", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-07" }, { "@id": "LEGIARTI000049641172", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313140", "@num": "1788", "#text": "Code général des impôts, CGI. - art. 1788 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296993", "@num": "111 quaterdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111 quaterdecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301378", "@num": "50 quindecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 quindecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042656778", "@num": "L212", "#text": "Livre des procédures fiscales - art. L212 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315495", "@num": "L225", "#text": "Livre des procédures fiscales - art. L225", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L225 (al. 2 du CGI 302 octies)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147300", "@fin": "2020-12-08", "#text": "Chapitre II : Récépissé de consignation", "@debut": "1986-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133847", "@fin": "2999-01-01", "#text": "Titre II bis : Dispositions communes aux impôts directs et aux taxes sur le chiffre d'affaires", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309740", "@fin": "1982-01-01", "@num": "302 octies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309741", "@fin": "1986-01-01", "@num": "302 octies", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006309742", "@fin": "2020-12-08", "@num": "302 octies", "@etat": "ABROGE", "@debut": "1986-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Quiconque exerce une activité lucrative sur la voie ou dans un lieu public sans avoir en France de domicile ou de résidence fixe depuis plus de six mois est tenu de se faire connaître à l'administration fiscale et de déposer une somme en garantie du recouvrement des impôts et taxes dont il est redevable. Le récépissé qui lui est délivré en contrepartie doit être produit à toute réquisition des fonctionnaires et magistrats désignés à l'article L. 225 du livre des procédures fiscales (1).
\n
\n
(1) Annexe III art. 111 quaterdecies à 111 novodecies.
\n
" } }, "LEGIARTI000006323319": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "18", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006323319", "URL": "article/LEGI/ARTI/00/00/06/32/33/LEGIARTI000006323319.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAFAUXXXXXX018AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006298696", "@num": "85 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 85 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302007", "@num": "207 quater A bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 207 quater A bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301341", "@num": "50 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 50 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313861", "@num": "1784", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1784 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314342", "@num": "1785", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1785 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@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": "ABROGATION", "@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": "ABROGATION", "@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": "ABROGATION", "@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": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313863", "@num": "1786", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1786 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@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": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313135", "@num": "1787", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1787 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313140", "@num": "1788", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313864", "@num": "1788 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313865", "@num": "1788 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1788 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@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": "ABROGATION", "@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": "ABROGATION", "@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": "ABROGATION", "@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": "ABROGATION", "@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": "ABROGATION", "@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": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316436", "@num": "R*247-5 C", "#text": "Livre des procédures fiscales - art. R*247-5 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@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": "LEGIARTI000006323319", "@fin": "2999-01-01", "@num": "18", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000042624468": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "127", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-12-09" } }, "META_COMMUN": { "ID": "LEGIARTI000042624468", "URL": "article/LEGI/ARTI/00/00/42/62/44/LEGIARTI000042624468.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000006147300", "#text": "Code général des impôts, CGI. - Chapitre II : Récépissé de consignation (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042656762", "@num": "1647 D", "#text": "Code général des impôts, CGI. - art. 1647 D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313140", "@num": "1788", "#text": "Code général des impôts, CGI. - art. 1788 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309742", "@num": "302 octies", "#text": "Code général des impôts, CGI. - art. 302 octies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042656778", "@num": "L212", "#text": "Livre des procédures fiscales - art. L212 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039280989", "@num": "L225", "#text": "Livre des procédures fiscales - art. L225 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000042624422", "@fin": "2999-01-01", "#text": "Titre IV : DIVERSES DISPOSITIONS DE SIMPLIFICATION", "@debut": "2020-12-09" } ] }, "@cid": "JORFTEXT000042619877", "@nor": "ECOX1935404L", "@num": "2020-1525", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2020-1525 du 7 décembre 2020 d'accélération et de simplification de l'action publique (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000042619877", "@c_titre_court": "LOI n°2020-1525 du 7 décembre 2020" }, { "@fin": "2999-01-01", "#text": "LOI n° 2020-1525 du 7 décembre 2020 d'accélération et de simplification de l'action publique (1)", "@debut": "2020-12-09", "@id_txt": "LEGITEXT000042624416", "@c_titre_court": "LOI n°2020-1525 du 7 décembre 2020" } ], "@date_publi": "2020-12-08", "@date_signature": "2020-12-07", "@num_parution_jo": "0296" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042624468", "@fin": "2999-01-01", "@num": "127", "@etat": "VIGUEUR", "@debut": "2020-12-09", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000042619978", "@fin": "2999-01-01", "@num": "127", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\nI. et II. - A modifié les dispositions suivantes :

- Livre des procédures fiscales\n
\n Art. L212\n
\n

- Code général des impôts, CGI.\n
\n Art. 1647 D\n
\n

\n
\n

A abrogé les dispositions suivantes :

- Code général des impôts, CGI.\n
\n Sct. Chapitre II : Récépissé de consignation, Art. 302 octies, Art. 1788\n
\n

- Livre des procédures fiscales\n
\n Art. L225\n
\n

\n
\n
\n
\n

III. - Le présent article entre en vigueur à la date de publication de la présente loi.

" } }, "LEGIARTI000042654038": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1753", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-06-12", "DATE_DEBUT": "2020-12-09" } }, "META_COMMUN": { "ID": "LEGIARTI000042654038", "URL": "article/LEGI/ARTI/00/00/42/65/40/LEGIARTI000042654038.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 19 IV de la loi n° 2018-898 du 23 octobre 2018, ces dispositions s'appliquent aux prestations fournies à compter du lendemain de la publication de la présente loi.

(1) Décret n° 2019-559 du 6 juin 2019, article 1er : Les mots : \" au II de l'article 1736, \" sont disjoints.

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art. 1653 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312941", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313718", "@num": "1737", "#text": "Code général des impôts, CGI. - art. 1737", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314328", "@num": "1738", "#text": "Code général des impôts, CGI. - art. 1738", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312980", "@num": "1741", "#text": "Code général des impôts, CGI. - art. 1741", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312999", "@num": "1751", "#text": "Code général des impôts, CGI. - art. 1751", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314333", "@num": "1754", "#text": "Code général des impôts, CGI. - art. 1754", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313045", "@num": "1761", "#text": "Code général des impôts, CGI. - art. 1761", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313100", "@num": "1771", "#text": "Code général des impôts, CGI. - art. 1771", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313845", "@num": "1777", "#text": "Code général des impôts, CGI. - art. 1777", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313850", "@num": "1783 A", "#text": "Code général des impôts, CGI. - art. 1783 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313140", "@num": "1788", "#text": "Code général des impôts, CGI. - art. 1788 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313141", "@num": "1789", "#text": "Code général des impôts, CGI. - art. 1789", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313921", "@num": "1810", "#text": "Code général des impôts, CGI. - art. 1810", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313942", "@num": "1819", "#text": "Code général des impôts, CGI. - art. 1819", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313943", "@num": "1821", "#text": "Code général des impôts, CGI. - art. 1821", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313182", "@num": "1837", "#text": "Code général des impôts, CGI. - art. 1837", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313979", "@num": "1840 B", "#text": "Code général des impôts, CGI. - art. 1840 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313205", "@num": "1840 I", "#text": "Code général des impôts, CGI. - art. 1840 I", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313233", "@num": "1840 O", "#text": "Code général des impôts, CGI. - art. 1840 O", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147294", "@fin": "2999-01-01", "#text": "C : Sanctions pénales", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "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": "LEGIARTI000049243462", "@fin": "1951-12-19", "@num": "1753", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049422570", "@fin": "1979-07-01", "@num": "1753", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313772", "@fin": "1993-08-18", "@num": "1753", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313773", "@fin": "2006-01-01", "@num": "1753", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313774", "@fin": "2010-01-01", "@num": "1753", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020905805", "@fin": "2017-09-22", "@num": "1753", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816242", "@fin": "2018-10-25", "@num": "1753", "@etat": "MODIFIE", "@debut": "2017-09-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526316", "@fin": "2019-06-08", "@num": "1753", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686331", "@fin": "2020-12-09", "@num": "1753", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042654038", "@fin": "2021-06-12", "@num": "1753", "@etat": "MODIFIE", "@debut": "2020-12-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043662800", "@fin": "2022-01-01", "@num": "1753", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000044981389", "@fin": "2025-07-01", "@num": "1753", "@etat": "ABROGE_DIFF", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048639294", "@fin": "2999-01-01", "@num": "1753", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ne sont pas admises à participer aux travaux des commissions instituées par les articles 1650 à 1651 M, \n1653 A, 1653 C et 1653 F, les personnes qui, à l'occasion de fraudes fiscales ou d'oppositions au contrôle fiscal, ont fait l'objet d'une condamnation, prononcée par le tribunal, à l'une des peines prévues au II de l'article 1736 (1), au 4 du I de l'article 1737, au 1 de l'article 1738, aux articles 1741 à 1747,1751, au 5 du V de l'article 1754, au 2 de l'article 1761, aux articles 1771 à 1775,1777,1778,1783 A, 1788 à l'article 1788 A, aux articles 1789 et 1790,1810 à 1815,1819,1821, aux articles 1837 à 1839,1840 B, 1840 I et 1840 O à 1840 Q.\n

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1. Entraîne l'application d'une amende de 750 euros :

a. Le défaut de production dans les délais de la déclaration prévue à l'article 289 C.

L'amende est portée à 1 500 euros à défaut de production de la déclaration dans les trente jours d'une mise en demeure ;

b. Le défaut de présentation ou de tenue des registres, du double des factures ou des documents en tenant lieu et des différentes pièces justificatives prévus au III de l'article 277 A.

2. Entraîne l'application d'une amende de 15 euros :

a. Chaque omission ou inexactitude relevée dans la déclaration prévue à l'article 289 C ; cette amende est plafonnée à 1 500 euros ;

b. Chaque omission ou inexactitude relevée dans les renseignements devant figurer sur les registres prévus au 1° du III de l'article 277 A.

3. Les manquants ou excédents constatés, dans le cadre de la mise en œuvre de la procédure prévue aux articles L. 80 K et L. 80 L du livre des procédures fiscales, par rapport aux documents prévus au III de l'article 277 A, donnent lieu à des amendes d'un montant égal à 80 % de la taxe sur la valeur ajoutée calculée sur la valeur d'achat sur le marché intérieur, à la date de constatation de l'infraction, de biens ou services similaires.

4. Lorsqu'au titre d'une opération donnée le redevable de la taxe sur la valeur ajoutée est autorisé à la déduire, le défaut de mention de la taxe exigible sur la déclaration prévue au 1 de l'article 287, qui doit être déposée au titre de la période concernée, entraîne l'application d'une amende égale à 5 % de la somme déductible.

5. Les infractions prévues aux 1 à 3 peuvent être constatées par la direction générale des impôts ou la direction générale des douanes et droits indirects.

Les amendes prévues au présent article sont prononcées, dans le même délai de reprise qu'en matière de taxe sur la valeur ajoutée, par l'administration qui constate l'infraction. Le recouvrement et le contentieux sont assurés et suivis par l'administration qui prononce l'amende suivant les mêmes procédures, et sous les mêmes garanties, sûretés et privilèges que ceux prévus pour cette taxe.

Lorsqu'une infraction a fait l'objet d'une amende prononcée par l'une des deux administrations, elle ne peut plus être sanctionnée par l'autre.

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Le défaut de présentation ou de tenue des registres prévus à l'article 286 quater donne lieu à l'application d'une amende de 750 €.

\n
\n

Les omissions ou inexactitudes relevées dans les renseignements devant figurer sur ces registres donnent lieu à l'application d'une amende de 15 € par omission ou inexactitude.

\n
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Article 1788 AUTONOME ABROGE, en vigueur du 01/01/2006 au 08/12/2020 (Code général des impôts)