{ "article": { "LEGIARTI000006313233": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1840 O", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-12-31", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313233", "URL": "article/LEGI/ARTI/00/00/06/31/32/LEGIARTI000006313233.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1840AQXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133910", "@fin": "2006-01-01", "#text": "DISPOSITIONS PARTICULIERES.", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114510", "@fin": "2006-01-01", "#text": "PENALITES", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084262", "@fin": "2006-01-01", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1972-08-30" } ] }, "@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": "LEGIARTI000006313233", "@fin": "1986-12-31", "@num": "1840 O", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006313234", "@fin": "2999-01-01", "@num": "1840 O", "@etat": "VIGUEUR", "@debut": "1986-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La peine contre ceux qui abuseraient des timbres pour timbrer et vendre frauduleusement du papier timbré est la même que celle qui est prononcée par le code pénal contre les contrefacteurs des timbres.
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" } }, "LEGIARTI000006313774": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1753", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313774", "URL": "article/LEGI/ARTI/00/00/06/31/37/LEGIARTI000006313774.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1753AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323315", "@num": "14", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 14 () 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": "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": "LEGIARTI000006312608", "@num": "1653 A", "#text": "Code général des impôts, CGI. - art. 1653 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312941", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313718", "@num": "1737", "#text": "Code général des impôts, CGI. - art. 1737 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314328", "@num": "1738", "#text": "Code général des impôts, CGI. - art. 1738 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312980", "@num": "1741", "#text": "Code général des impôts, CGI. - art. 1741 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312999", "@num": "1751", "#text": "Code général des impôts, CGI. - 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Ne sont pas admises à participer aux travaux des commissions instituées par les articles 1650 à 1652 bis et 1653 A, 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, 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
" } }, "LEGIARTI000020905805": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1753", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-09-22", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020905805", "URL": "article/LEGI/ARTI/00/00/20/90/58/LEGIARTI000020905805.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020901855", "@num": "4", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@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": "LEGIARTI000006312608", "@num": "1653 A", "#text": "Code général des impôts, CGI. - 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art. 1754 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313045", "@num": "1761", "#text": "Code général des impôts, CGI. - art. 1761 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313100", "@num": "1771", "#text": "Code général des impôts, CGI. - art. 1771 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313845", "@num": "1777", "#text": "Code général des impôts, CGI. - art. 1777 (V)", "@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 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313136", "@num": "1788", "#text": "Code général des impôts, CGI. - art. 1788 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313141", "@num": "1789", "#text": "Code général des impôts, CGI. - art. 1789 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313921", "@num": "1810", "#text": "Code général des impôts, CGI. - art. 1810 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313942", "@num": "1819", "#text": "Code général des impôts, CGI. - art. 1819 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313943", "@num": "1821", "#text": "Code général des impôts, CGI. - art. 1821 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313182", "@num": "1837", "#text": "Code général des impôts, CGI. - art. 1837 (V)", "@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 (V)", "@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 (V)", "@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 (V)", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981389", "@fin": "2025-07-01", "@num": "1753", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048639294", "@fin": "2999-01-01", "@num": "1753", "@etat": "VIGUEUR", "@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 1652 bis et 1653 A, 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 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

\n
\n
" } }, "LEGIARTI000033816242": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1753", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-10-25", "DATE_DEBUT": "2017-09-22" } }, "META_COMMUN": { "ID": "LEGIARTI000033816242", "URL": "article/LEGI/ARTI/00/00/33/81/62/LEGIARTI000033816242.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Aux termes de l'article 56 IV de la loi n° 2016-1918 du 29 décembre 2016, les présentes dispositions entrent en vigueur à une date fixée par décret, qui ne peut être postérieure de plus de six mois à la date de réception par le Gouvernement de la réponse de la Commission européenne permettant de regarder le dispositif législatif lui ayant été notifié comme conforme au droit de l'Union européenne en matière d'aides d'Etat.

Le décret n° 2017-1364 du 20 septembre 2017 constitue le décret susmentionné et, en conséquence, la date d'entrée en vigueur du présent article est fixée au 22 septembre 2017.

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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": "LEGIARTI000006313136", "@num": "1788", "#text": "Code général des impôts, CGI. - art. 1788", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981389", "@fin": "2025-07-01", "@num": "1753", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048639294", "@fin": "2999-01-01", "@num": "1753", "@etat": "VIGUEUR", "@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 1652 bis et 1653 A, 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, 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

" } }, "LEGIARTI000037526316": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1753", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-06-08", "DATE_DEBUT": "2018-10-25" } }, "META_COMMUN": { "ID": "LEGIARTI000037526316", "URL": "article/LEGI/ARTI/00/00/37/52/63/LEGIARTI000037526316.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.

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Ne sont pas admises à participer aux travaux des commissions instituées par les articles 1650 à 1652 bis, \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, 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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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": "LEGIARTI000006313136", "@num": "1788", "#text": "Code général des impôts, CGI. - art. 1788", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981389", "@fin": "2025-07-01", "@num": "1753", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048639294", "@fin": "2999-01-01", "@num": "1753", "@etat": "VIGUEUR", "@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 1652 bis, \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

" } }, "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.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042624600", "@num": "9", "#text": "LOI n°2020-1525 du 7 décembre 2020 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000042619877", "@nortexte": "ECOX1935404L", "@numtexte": "2020-1525", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-07" }, { "@id": "LEGIARTI000006306980", "@num": "1650", "#text": "Code général des impôts, CGI. - art. 1650", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312608", "@num": "1653 A", "#text": "Code général des impôts, CGI. - art. 1653 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312614", "@num": "1653 C", "#text": "Code général des impôts, CGI. - art. 1653 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768172", "@num": "1653 F", "#text": "Code général des impôts, CGI. - 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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981389", "@fin": "2025-07-01", "@num": "1753", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048639294", "@fin": "2999-01-01", "@num": "1753", "@etat": "VIGUEUR", "@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

" } }, "LEGIARTI000043662800": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1753", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2021-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000043662800", "URL": "article/LEGI/ARTI/00/00/43/66/28/LEGIARTI000043662800.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence de l’article 127-I-1° de la loi n° 2020-1525 du 7 décembre 2020.

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

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043642760", "@num": "1", "#text": "Décret n°2021-744 du 9 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043641803", "@nortexte": "ECOE2108010D", "@numtexte": "2021-744", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-09" }, { "@id": "LEGIARTI000006306980", "@num": "1650", "#text": "Code général des impôts, CGI. - art. 1650", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312608", "@num": "1653 A", "#text": "Code général des impôts, CGI. - art. 1653 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312614", "@num": "1653 C", "#text": "Code général des impôts, CGI. - art. 1653 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768172", "@num": "1653 F", "#text": "Code général des impôts, CGI. - 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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": "LEGIARTI000006313864", "@num": "1788 A", "#text": "Code général des impôts, CGI. - art. 1788 A (M)", "@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. - 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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, 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) Décret n° 2019-559 du 6 juin 2019, article 1er : Les mots : \" au II de l'article 1736, \" sont disjoints.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044794806", "@num": "142", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 142", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000006306980", "@num": "1650", "#text": "Code général des impôts, CGI. - art. 1650", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312608", "@num": "1653 A", "#text": "Code général des impôts, CGI. - art. 1653 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312614", "@num": "1653 C", "#text": "Code général des impôts, CGI. - art. 1653 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044992179", "@num": "1653 F", "#text": "Code général des impôts, CGI. - art. 1653 F (M)", "@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": "LEGIARTI000044981436", "@num": "1737", "#text": "Code général des impôts, CGI. - art. 1737 (M)", "@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": "LEGIARTI000006313864", "@num": "1788 A", "#text": "Code général des impôts, CGI. - art. 1788 A (V)", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981389", "@fin": "2025-07-01", "@num": "1753", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048639294", "@fin": "2999-01-01", "@num": "1753", "@etat": "VIGUEUR", "@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 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, 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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Conformément à l’article 43 de l’ordonnance n° 2023-1210 du 20 décembre 2023, ces dispositions entrent en vigueur le 1er juillet 2025 et sont applicables aux impositions pour lesquelles le fait générateur intervient à compter de cette date.

(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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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 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, à l'article 1788 A, aux articles 1789 et 1790,1810 et 1815, aux articles 1837 à 1839,1840 B, 1840 I et 1840 O à 1840 Q, aux articles L. 3515-6-12, L. 3351-11 et L. 3351-12 et L. 3351-13 du code de la santé publique, aux articles L. 664-26 et L. 664-31 du code rural et de la pêche maritime et à l'article L. 835-6 du code de commerce.

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Article 1840 O AUTONOME MODIFIE, en vigueur du 01/07/1979 au 31/12/1986 (Code général des impôts)