{ "article": { "LEGIARTI000006313615": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1695 ter", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313615", "URL": "article/LEGI/ARTI/00/00/06/31/36/LEGIARTI000006313615.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1695ACXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006322541", "@num": "116", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 116 (V) JORF 31 décembre 2005 en vigueur le 1er janvier 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006313869", "@num": "1788 quinquies", "#text": "Code général des impôts, CGI. - art. 1788 quinquies (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147290", "@fin": "2999-01-01", "#text": "IV ter : Paiement de la taxe sur la valeur ajoutée par virement ou par télérèglement", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133931", "@fin": "2999-01-01", "#text": "Section II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "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": "LEGIARTI000006313611", "@fin": "1999-03-31", "@num": "1695 ter", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313612", "@fin": "2002-03-31", "@num": "1695 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313613", "@fin": "2006-01-01", "@num": "1695 ter", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313614", "@fin": "2007-01-01", "@num": "1695 ter", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006313615", "@fin": "2999-01-01", "@num": "1695 ter", "@etat": "VIGUEUR", "@debut": "2007-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. (Abrogé)

2. (Transféré sous l'article 1788 quinquies).

3. (Abrogé)

4. (Sans objet).

" } }, "LEGIARTI000006313869": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1788 quinquies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006313869", "URL": "article/LEGI/ARTI/00/00/06/31/38/LEGIARTI000006313869.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1788IAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1695 ter", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1695 ter 2", "@sens": "source", "@typelien": "TXT_SOURCE" }, { "@id": "LEGIARTI000006318316", "@num": "33", "#text": "Loi - art. 33 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000355987", "#text": "Loi 91-1323 1991-12-30 art. 33 I 2, III Finances rectificative pour 1991 JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000359191", "#text": "Décret 92-836 1992-08-27", "@sens": "source", "@cidtexte": "JORFTEXT000000359191", "@nortexte": "BUDF9200027D", "@numtexte": "92-836", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "@id": "JORFTEXT000000711577", "#text": "Décret 92-1114 1992-10-02 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000711577", "@nortexte": "BUDF9200030D", "@numtexte": "92-1114", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-10-02" }, { "@id": "LEGIARTI000006313615", "@num": "1695 ter", "#text": "Code général des impôts, CGI. - art. 1695 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" } ] }, "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": "LEGIARTI000006313869", "@fin": "2000-03-31", "@num": "1788 quinquies", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313870", "@fin": "2006-01-01", "@num": "1788 quinquies", "@etat": "ABROGE", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le non-respect de l'obligation définie à l'article 1695 ter entraîne l'application d'une majoration de 0,2 p. 100 du montant des sommes dont le versement a été effectué selon un autre mode de paiement (1).
\n
\n
(1) Ces dispositions s'appliquent aux taxes acquittées à compter du 1er novembre 1992, décret 92-1114 du 2 octobre 1992 art. 1, JORF 10 octobre 1992.
\n
" } }, "LEGIARTI000006313870": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1788 quinquies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313870", "URL": "article/LEGI/ARTI/00/00/06/31/38/LEGIARTI000006313870.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1788IAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1695 ter 2", "@sens": "source", "@typelien": "TXT_SOURCE" }, { "#text": "CGI 1695 ter, 1695 quater", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000711577", "#text": "Décret 92-1114 1992-10-02 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000711577", "@nortexte": "BUDF9200030D", "@numtexte": "92-1114", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-10-02" }, { "@id": "JORFTEXT000000814579", "#text": "Décret 2006-356 2006-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000006313615", "@num": "1695 ter", "#text": "Code général des impôts, CGI. - art. 1695 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-12-21 13K-11-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-04-14 13K-5-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-07-09 13K-9-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006320720", "@num": "41", "#text": "Loi - art. 41 () JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@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": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" } ] }, "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": "LEGIARTI000006313869", "@fin": "2000-03-31", "@num": "1788 quinquies", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313870", "@fin": "2006-01-01", "@num": "1788 quinquies", "@etat": "ABROGE", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le non-respect de l'obligation définie aux articles 1695 ter et 1695 quater entraîne l'application d'une majoration de 0,2 p. 100 du montant des sommes dont le versement a été effectué selon un autre mode de paiement.
\n
" } }, "LEGIARTI000006322541": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "116", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006322541", "URL": "article/LEGI/ARTI/00/00/06/32/25/LEGIARTI000006322541.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEKYXXXXXX116AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 quater B quater, 1695 quater, 1738", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000634802", "#text": "Loi 2005-1719 2005-12-30 Finances pour 2006 JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "JORFTEXT000000634802", "#text": "Loi 2005-1719 2005-12-30 art. 1649 quater", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006306953", "@num": "1649 quater B quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater B quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313620", "@num": "1695 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1695 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313615", "@num": "1695 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1695 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134240", "@fin": "2999-01-01", "#text": "I. - MESURES FISCALES ET BUDGÉTAIRES NON RATTACHÉES.", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114829", "@fin": "2999-01-01", "#text": "TITRE IV : DISPOSITIONS PERMANENTES", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084663", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2005-12-31" } ] }, "@cid": "JORFTEXT000000634802", "@nor": "ECOX0500239L", "@num": "2005-1719", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2005-1719 du 30 décembre 2005 de finances pour 2006 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000634802", "@c_titre_court": "Loi n°2005-1719 du 30 décembre 2005" }, { "@fin": "2999-01-01", "#text": "Loi n° 2005-1719 du 30 décembre 2005 de finances pour 2006 (1).", "@debut": "2005-12-31", "@id_txt": "LEGITEXT000006053032", "@c_titre_court": "Loi n° 2005-1719 du 30 décembre 2005" } ], "@date_publi": "2005-12-31", "@date_signature": "2005-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006322541", "@fin": "2999-01-01", "@num": "116", "@etat": "VIGUEUR", "@debut": "2005-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - A compter du 1er janvier 2006 et à titre transitoire, les seuils de 15 000 000 Euros mentionnés au premier alinéa du III de l'article 1649 quater B quater du code général des impôts et au premier alinéa de l'article 1695 quater du même code sont abaissés à 1 500 000 Euros.
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II. - Pour l'application du 1 de l'article 1738 du même code, le non-respect des obligations respectivement prévues au III de l'article 1649 quater B quater et à l'article 1695 quater du même code s'apprécie, au titre de l'année 2006, en fonction du seuil défini par le I pour cette même année.
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III. à V. - Paragraphes modificateurs.
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VI. - Les dispositions des III, IV et V s'appliquent à compter du 1er janvier 2007.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006313869", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313615", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006322541", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313615", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006313870", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313615", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006313615", "liens_entrants": true }

Article 1695 ter AUTONOME VIGUEUR, en vigueur depuis le 01/01/2007 (Code général des impôts)