{ "article": { "LEGIARTI000006313911": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1804 B", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-07-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313911", "URL": "article/LEGI/ARTI/00/00/06/31/39/LEGIARTI000006313911.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1804ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323323", "@num": "22", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 22 () 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": "LEGIARTI000006313883", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313888", "@num": "1791 ter", "#text": "Code général des impôts, CGI. - art. 1791 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024166626", "@num": "L235", "#text": "Livre des procédures fiscales - art. L235 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162922", "@fin": "2999-01-01", "#text": "1 : Sanctions fiscales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147260", "@fin": "2999-01-01", "#text": "C : Contributions indirectes", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006313910", "@fin": "2006-01-01", "@num": "1804 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006313911", "@fin": "2025-07-01", "@num": "1804 B", "@etat": "ABROGE_DIFF", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048639267", "@fin": "2999-01-01", "@num": "1804 B", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En sus des pénalités fiscales prévues au I de l'article 1791 et aux articles 1791 ter à 1804 A, le tribunal ordonne le paiement des sommes fraudées ou indûment obtenues à raison de l'infraction.
\n
" } }, "LEGIARTI000006313883": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1791", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313883", "URL": "article/LEGI/ARTI/00/00/06/31/38/LEGIARTI000006313883.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1791AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000051213330", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861278", "@num": "1791 ter", "#text": "Code général des impôts, CGI. - art. 1791 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861271", "@num": "1793 A", "#text": "Code général des impôts, CGI. - art. 1793 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639271", "@num": "1795 bis", "#text": "Code général des impôts, CGI. - art. 1795 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041636", "@num": "1798", "#text": "Code général des impôts, CGI. - art. 1798 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313909", "@num": "1804 A", "#text": "Code général des impôts, CGI. - art. 1804 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313911", "@num": "1804 B", "#text": "Code général des impôts, CGI. - art. 1804 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873062", "@num": "1810", "#text": "Code général des impôts, CGI. - art. 1810 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017785095", "@num": "151", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 151 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022196970", "@num": "L666-8", "#text": "Code rural - art. L666-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445242", "@num": "L621-33", "#text": "Code rural et de la pêche maritime - art. L621-33 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162922", "@fin": "2999-01-01", "#text": "1 : Sanctions fiscales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147260", "@fin": "2999-01-01", "#text": "C : Contributions indirectes", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000049245191", "@fin": "1979-07-01", "@num": "1791", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313883", "@fin": "2002-01-01", "@num": "1791", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313884", "@fin": "2006-01-01", "@num": "1791", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313885", "@fin": "2011-03-16", "@num": "1791", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023719045", "@fin": "2015-01-01", "@num": "1791", "@etat": "MODIFIE", "@debut": "2011-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021964", "@fin": "2023-07-20", "@num": "1791", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000047861246", "@fin": "2025-07-01", "@num": "1791", "@etat": "ABROGE_DIFF", "@debut": "2023-07-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048639291", "@fin": "2999-01-01", "@num": "1791", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sous réserve des dispositions spéciales prévues aux articles ci-après, toute infraction aux dispositions du livre Ier, première partie, titre III et des lois régissant les contributions indirectes, ainsi que des décrets et arrêtés pris pour leur exécution, toute manœuvre ayant pour but ou pour résultat de frauder ou de compromettre les droits, taxes, redevances, soultes et autres impositions établies par ces dispositions sont punies d'une amende de 100 F à 5 000 F, d'une pénalité dont le montant est compris entre une et trois fois celui des droits, taxes, redevances, soultes ou autres impositions fraudés ou compromis, sans préjudice de la confiscation des objets, produits ou marchandises saisis en contravention.

" } }, "LEGIARTI000006313884": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1791", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313884", "URL": "article/LEGI/ARTI/00/00/06/31/38/LEGIARTI000006313884.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1791AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006716681", "@num": "19", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716442", "@num": "3", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 3 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000051213330", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861278", "@num": "1791 ter", "#text": "Code général des impôts, CGI. - art. 1791 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861271", "@num": "1793 A", "#text": "Code général des impôts, CGI. - art. 1793 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639271", "@num": "1795 bis", "#text": "Code général des impôts, CGI. - art. 1795 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041636", "@num": "1798", "#text": "Code général des impôts, CGI. - art. 1798 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313909", "@num": "1804 A", "#text": "Code général des impôts, CGI. - art. 1804 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313911", "@num": "1804 B", "#text": "Code général des impôts, CGI. - art. 1804 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873062", "@num": "1810", "#text": "Code général des impôts, CGI. - art. 1810 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017785095", "@num": "151", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 151 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022196970", "@num": "L666-8", "#text": "Code rural - art. L666-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445242", "@num": "L621-33", "#text": "Code rural et de la pêche maritime - art. L621-33 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162922", "@fin": "2999-01-01", "#text": "1 : Sanctions fiscales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147260", "@fin": "2999-01-01", "#text": "C : Contributions indirectes", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000049245191", "@fin": "1979-07-01", "@num": "1791", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313883", "@fin": "2002-01-01", "@num": "1791", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313884", "@fin": "2006-01-01", "@num": "1791", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313885", "@fin": "2011-03-16", "@num": "1791", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023719045", "@fin": "2015-01-01", "@num": "1791", "@etat": "MODIFIE", "@debut": "2011-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021964", "@fin": "2023-07-20", "@num": "1791", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000047861246", "@fin": "2025-07-01", "@num": "1791", "@etat": "ABROGE_DIFF", "@debut": "2023-07-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048639291", "@fin": "2999-01-01", "@num": "1791", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sous réserve des dispositions spéciales prévues aux articles ci-après, toute infraction aux dispositions du titre III de la première partie du livre Ier, et des lois régissant les contributions indirectes, ainsi que des décrets et arrêtés pris pour leur exécution, toute manœuvre ayant pour but ou pour résultat de frauder ou de compromettre les droits, taxes, redevances, soultes et autres impositions établies par ces dispositions sont punies d'une amende de 15 euros à 750 euros, d'une pénalité dont le montant est compris entre une et trois fois celui des droits, taxes, redevances, soultes ou autres impositions fraudés ou compromis, sans préjudice de la confiscation des objets, produits ou marchandises saisis en contravention.

" } }, "LEGIARTI000006313885": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1791", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-03-16", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313885", "URL": "article/LEGI/ARTI/00/00/06/31/38/LEGIARTI000006313885.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1791AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 290 quater, 1559", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006323320", "@num": "19", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 19 () 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": "LEGIARTI000051213330", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861278", "@num": "1791 ter", "#text": "Code général des impôts, CGI. - art. 1791 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861271", "@num": "1793 A", "#text": "Code général des impôts, CGI. - art. 1793 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639271", "@num": "1795 bis", "#text": "Code général des impôts, CGI. - art. 1795 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041636", "@num": "1798", "#text": "Code général des impôts, CGI. - art. 1798 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313909", "@num": "1804 A", "#text": "Code général des impôts, CGI. - art. 1804 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313911", "@num": "1804 B", "#text": "Code général des impôts, CGI. - art. 1804 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873062", "@num": "1810", "#text": "Code général des impôts, CGI. - art. 1810 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017785095", "@num": "151", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 151 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022196970", "@num": "L666-8", "#text": "Code rural - art. L666-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445242", "@num": "L621-33", "#text": "Code rural et de la pêche maritime - art. L621-33 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162922", "@fin": "2999-01-01", "#text": "1 : Sanctions fiscales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147260", "@fin": "2999-01-01", "#text": "C : Contributions indirectes", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000049245191", "@fin": "1979-07-01", "@num": "1791", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313883", "@fin": "2002-01-01", "@num": "1791", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313884", "@fin": "2006-01-01", "@num": "1791", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313885", "@fin": "2011-03-16", "@num": "1791", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023719045", "@fin": "2015-01-01", "@num": "1791", "@etat": "MODIFIE", "@debut": "2011-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021964", "@fin": "2023-07-20", "@num": "1791", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000047861246", "@fin": "2025-07-01", "@num": "1791", "@etat": "ABROGE_DIFF", "@debut": "2023-07-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048639291", "@fin": "2999-01-01", "@num": "1791", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Sous réserve des dispositions spéciales prévues aux articles ci-après, toute infraction aux dispositions du titre III de la première partie du livre Ier, et des lois régissant les contributions indirectes, ainsi que des décrets et arrêtés pris pour leur exécution, toute manœuvre ayant pour but ou pour résultat de frauder ou de compromettre les droits, taxes, redevances, soultes et autres impositions établies par ces dispositions sont punies d'une amende de 15 euros à 750 euros, d'une pénalité dont le montant est compris entre une et trois fois celui des droits, taxes, redevances, soultes ou autres impositions fraudés ou compromis, sans préjudice de la confiscation des objets, produits ou marchandises saisis en contravention.

II. – L'amende prévue au I est remplacée par une amende de 15 euros à 30 euros pour les infractions aux dispositions de :

1° L'article 290 quater ;

2° L'article 1559 se rapportant aux spectacles de première et de troisième catégorie.

Cette amende s'applique également pour les infractions aux textes pris pour l'application de l'article 290 quater et de l'article 1559 se rapportant aux spectacles de première et de troisième catégorie.

" } }, "LEGIARTI000006313888": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1791 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313888", "URL": "article/LEGI/ARTI/00/00/06/31/38/LEGIARTI000006313888.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1791ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1791, 1810", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006313911", "@num": "1804 B", "#text": "Code général des impôts, CGI. - art. 1804 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006321960", "@num": "65", "#text": "Loi - art. 65 () JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162922", "@fin": "2999-01-01", "#text": "1 : Sanctions fiscales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147260", "@fin": "2999-01-01", "#text": "C : Contributions indirectes", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006313888", "@fin": "2006-01-01", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313889", "@fin": "2016-01-01", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031778362", "@fin": "2017-12-30", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365693", "@fin": "2018-10-25", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526483", "@fin": "2022-01-01", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981340", "@fin": "2023-07-20", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000047861278", "@fin": "2025-07-01", "@num": "1791 ter", "@etat": "ABROGE_DIFF", "@debut": "2023-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La pénalité de une à trois fois le montant des droits prévue à l'article 1791 est fixée de une à cinq fois le montant des droits fraudés en cas de fabrication, de détention, de vente ou de transport illicites de tabacs.
\n
Les dispositions du premier alinéa s'appliquent quelles que soient l'espèce et la provenance de ces tabacs fabriqués.
\n
Sont considérées et punies comme fabricants frauduleux les personnes mentionnées aux a, b et c du 10° de l'article 1810.
" } }, "LEGIARTI000006313889": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1791 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313889", "URL": "article/LEGI/ARTI/00/00/06/31/38/LEGIARTI000006313889.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1791ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323323", "@num": "22", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 22 () 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": "LEGIARTI000006313883", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313911", "@num": "1804 B", "#text": "Code général des impôts, CGI. - art. 1804 B (V)", "@sens": "cible", "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162922", "@fin": "2999-01-01", "#text": "1 : Sanctions fiscales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147260", "@fin": "2999-01-01", "#text": "C : Contributions indirectes", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006313888", "@fin": "2006-01-01", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313889", "@fin": "2016-01-01", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031778362", "@fin": "2017-12-30", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365693", "@fin": "2018-10-25", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526483", "@fin": "2022-01-01", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981340", "@fin": "2023-07-20", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000047861278", "@fin": "2025-07-01", "@num": "1791 ter", "@etat": "ABROGE_DIFF", "@debut": "2023-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La pénalité de une à trois fois le montant des droits prévue au I de l'article 1791 est fixée de une à cinq fois le montant des droits fraudés en cas de fabrication, de détention, de vente ou de transport illicites de tabacs.
\n
Les dispositions du premier alinéa s'appliquent quelles que soient l'espèce et la provenance de ces tabacs fabriqués.
\n
Sont considérées et punies comme fabricants frauduleux les personnes mentionnées aux a, b et c du 10° de l'article 1810.\n
" } }, "LEGIARTI000006323323": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "22", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006323323", "URL": "article/LEGI/ARTI/00/00/06/32/33/LEGIARTI000006323323.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAFAUXXXXXX022AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006305706", "@num": "990 J", "#text": "CODE GENERAL DES IMMNPOTS, CGI. - art. 990 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294088", "@num": "134", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 134 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300863", "@num": "121 quinquies DB sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 121 quinquies DB sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307263", "@num": "117", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 117 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308142", "@num": "125-0 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125-0 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307872", "@num": "137 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 137 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307365", "@num": "145", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 145 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307924", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306330", "@num": "1565 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1565 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308026", "@num": "160 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 160 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306725", "@num": "1609 quatervicies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. 1693 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313604", "@num": "1693 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1693 quater (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313614", "@num": "1695 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1695 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312844", "@num": "1723 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312824", "@num": "1723 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313686", "@num": "1724 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1724 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308248", "@num": "175", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 175 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313105", "@num": "1771", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1771 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313146", "@num": "1789", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1789 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313889", "@num": "1791 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1791 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313152", "@num": "1793 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1793 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313891", "@num": "1795 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1795 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313897", "@num": "1798", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1798 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313909", "@num": "1804 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1804 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313911", "@num": "1804 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1804 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314042", "@num": "1840 Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314043", "@num": "1840 S", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 S (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314055", "@num": "1849", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1849 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313303", "@num": "1912", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1912 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313341", "@num": "1929", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1929 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303168", "@num": "199 ter C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303283", "@num": "199 terdecies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 terdecies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303481", "@num": "210 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 210 E (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303515", "@num": "217 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 217 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303532", "@num": "217 quaterdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 217 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303528", "@num": "217 terdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 217 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303524", "@num": "217 undecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 217 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308697", "@num": "219", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 219 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308108", "@num": "220 quater A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 220 quater A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309071", "@num": "238", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304001", "@num": "238 bis HJ", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304021", "@num": "238 bis HR", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis HR (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304038", "@num": "238 bis-0 I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 238 bis-0 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309461", "@num": "271", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 271 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304308", "@num": "271 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 271 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309621", "@num": "298 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 298 bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309695", "@num": "302 bis K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 302 bis K (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302331", "@num": "39 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 bis A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307670", "@num": "39 octies A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307706", "@num": "39 quaterdecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307607", "@num": "39 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302335", "@num": "39 ter B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 ter B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310036", "@num": "551", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 551 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305198", "@num": "655", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 655 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310783", "@num": "726", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 726 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310415", "@num": "793", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 793 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307126", "@num": "83 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 bis (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302579", "@num": "83 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305552", "@num": "864", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 864 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311284", "@num": "990 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006114878", "@fin": "2999-01-01", "#text": "Section 2 : Dispositions diverses.", "@debut": "2005-12-08" } ] }, "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": "LEGIARTI000006323323", "@fin": "2999-01-01", "@num": "22", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000023719045": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1791", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2011-03-16" } }, "META_COMMUN": { "ID": "LEGIARTI000023719045", "URL": "article/LEGI/ARTI/00/00/23/71/90/LEGIARTI000023719045.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023708807", "@num": "110", "#text": "LOI n°2011-267\n du 14 mars 2011 - art. 110", "@sens": "cible", "@cidtexte": "JORFTEXT000023707312", "@nortexte": "IOCX0903274L", "@numtexte": "2011-267", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-03-14" }, { "@id": "LEGIARTI000006311778", "@num": "1559", "#text": "Code général des impôts, CGI. - art. 1559", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051213330", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861278", "@num": "1791 ter", "#text": "Code général des impôts, CGI. - art. 1791 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861271", "@num": "1793 A", "#text": "Code général des impôts, CGI. - art. 1793 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639271", "@num": "1795 bis", "#text": "Code général des impôts, CGI. - art. 1795 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041636", "@num": "1798", "#text": "Code général des impôts, CGI. - art. 1798 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313909", "@num": "1804 A", "#text": "Code général des impôts, CGI. - art. 1804 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313911", "@num": "1804 B", "#text": "Code général des impôts, CGI. - art. 1804 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873062", "@num": "1810", "#text": "Code général des impôts, CGI. - art. 1810 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309553", "@num": "290 quater", "#text": "Code général des impôts, CGI. - art. 290 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017785095", "@num": "151", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 151 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022196970", "@num": "L666-8", "#text": "Code rural - art. L666-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445242", "@num": "L621-33", "#text": "Code rural et de la pêche maritime - art. L621-33 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162922", "@fin": "2999-01-01", "#text": "1 : Sanctions fiscales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147260", "@fin": "2999-01-01", "#text": "C : Contributions indirectes", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000049245191", "@fin": "1979-07-01", "@num": "1791", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313883", "@fin": "2002-01-01", "@num": "1791", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313884", "@fin": "2006-01-01", "@num": "1791", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313885", "@fin": "2011-03-16", "@num": "1791", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023719045", "@fin": "2015-01-01", "@num": "1791", "@etat": "MODIFIE", "@debut": "2011-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021964", "@fin": "2023-07-20", "@num": "1791", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000047861246", "@fin": "2025-07-01", "@num": "1791", "@etat": "ABROGE_DIFF", "@debut": "2023-07-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048639291", "@fin": "2999-01-01", "@num": "1791", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Sous réserve des dispositions spéciales prévues aux articles ci-après, toute infraction aux dispositions du titre III de la première partie du livre Ier, et des lois régissant les contributions indirectes, ainsi que des décrets et arrêtés pris pour leur exécution, toute manœuvre ayant pour but ou pour résultat de frauder ou de compromettre les droits, taxes, redevances, soultes et autres impositions établies par ces dispositions sont punies d'une amende de 15 € à 750 €, d'une pénalité dont le montant est compris entre une et trois fois celui des droits, taxes, redevances, soultes ou autres impositions fraudés ou compromis, sans préjudice de la confiscation des objets, produits ou marchandises saisis en contravention, ainsi que de la confiscation des biens et avoirs qui sont le produit direct ou indirect de l'infraction.

II. – L'amende prévue au I est remplacée par une amende de 15 € à 30 € pour les infractions aux dispositions de :

1° L'article 290 quater ;

2° L'article 1559 se rapportant aux spectacles de première et de troisième catégorie.

" } }, "LEGIARTI000030021964": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1791", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-07-20", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030021964", "URL": "article/LEGI/ARTI/00/00/30/02/19/LEGIARTI000030021964.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029994835", "@num": "21", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 21", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000051213330", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861278", "@num": "1791 ter", "#text": "Code général des impôts, CGI. - art. 1791 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861271", "@num": "1793 A", "#text": "Code général des impôts, CGI. - art. 1793 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639271", "@num": "1795 bis", "#text": "Code général des impôts, CGI. - art. 1795 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041636", "@num": "1798", "#text": "Code général des impôts, CGI. - art. 1798 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313909", "@num": "1804 A", "#text": "Code général des impôts, CGI. - art. 1804 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313911", "@num": "1804 B", "#text": "Code général des impôts, CGI. - art. 1804 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873062", "@num": "1810", "#text": "Code général des impôts, CGI. - art. 1810 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309553", "@num": "290 quater", "#text": "Code général des impôts, CGI. - art. 290 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017785095", "@num": "151", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 151 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022196970", "@num": "L666-8", "#text": "Code rural - art. L666-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445242", "@num": "L621-33", "#text": "Code rural et de la pêche maritime - art. L621-33 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162922", "@fin": "2999-01-01", "#text": "1 : Sanctions fiscales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147260", "@fin": "2999-01-01", "#text": "C : Contributions indirectes", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000049245191", "@fin": "1979-07-01", "@num": "1791", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313883", "@fin": "2002-01-01", "@num": "1791", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313884", "@fin": "2006-01-01", "@num": "1791", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313885", "@fin": "2011-03-16", "@num": "1791", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023719045", "@fin": "2015-01-01", "@num": "1791", "@etat": "MODIFIE", "@debut": "2011-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021964", "@fin": "2023-07-20", "@num": "1791", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000047861246", "@fin": "2025-07-01", "@num": "1791", "@etat": "ABROGE_DIFF", "@debut": "2023-07-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048639291", "@fin": "2999-01-01", "@num": "1791", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Sous réserve des dispositions spéciales prévues aux articles ci-après, toute infraction aux dispositions du titre III de la première partie du livre Ier, et des lois régissant les contributions indirectes, ainsi que des décrets et arrêtés pris pour leur exécution, toute manœuvre ayant pour but ou pour résultat de frauder ou de compromettre les droits, taxes, redevances, soultes et autres impositions établies par ces dispositions sont punies d'une amende de 15 € à 750 €, d'une pénalité dont le montant est compris entre une et trois fois celui des droits, taxes, redevances, soultes ou autres impositions fraudés ou compromis, sans préjudice de la confiscation des objets, produits ou marchandises saisis en contravention, ainsi que de la confiscation des biens et avoirs qui sont le produit direct ou indirect de l'infraction.

II. – L'amende prévue au I est remplacée par une amende de 15 € à 30 € pour les infractions aux dispositions de l'article 290 quater.

\n
" } }, "LEGIARTI000031778362": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1791 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-12-30", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031778362", "URL": "article/LEGI/ARTI/00/00/31/77/83/LEGIARTI000031778362.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000031734415", "@num": "14", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 14", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000006313883", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313911", "@num": "1804 B", "#text": "Code général des impôts, CGI. - art. 1804 B (V)", "@sens": "cible", "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162922", "@fin": "2999-01-01", "#text": "1 : Sanctions fiscales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147260", "@fin": "2999-01-01", "#text": "C : Contributions indirectes", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006313888", "@fin": "2006-01-01", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313889", "@fin": "2016-01-01", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031778362", "@fin": "2017-12-30", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365693", "@fin": "2018-10-25", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526483", "@fin": "2022-01-01", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981340", "@fin": "2023-07-20", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000047861278", "@fin": "2025-07-01", "@num": "1791 ter", "@etat": "ABROGE_DIFF", "@debut": "2023-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'amende de 15 € à 750 € prévue au I de l'article 1791 est fixée de 500 € à 2 500 € en cas de fabrication, de détention, de vente ou de transport illicites de tabac.

La pénalité de une à trois fois le montant des droits prévue au I de l'article 1791 est fixée de une à cinq fois le montant des droits fraudés en cas de fabrication, de détention, de vente ou de transport illicites de tabacs.

Les dispositions des premier et deuxième alinéas du présent article s'appliquent quelles que soient l'espèce et la provenance de ces tabacs fabriqués.

Sont considérées et punies comme fabricants frauduleux les personnes mentionnées aux a, b et c du 10° de l'article 1810.\n

" } }, "LEGIARTI000036365693": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1791 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-10-25", "DATE_DEBUT": "2017-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000036365693", "URL": "article/LEGI/ARTI/00/00/36/36/56/LEGIARTI000036365693.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036354150", "@num": "69", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 69", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000006313883", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313911", "@num": "1804 B", "#text": "Code général des impôts, CGI. - art. 1804 B (V)", "@sens": "cible", "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162922", "@fin": "2999-01-01", "#text": "1 : Sanctions fiscales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147260", "@fin": "2999-01-01", "#text": "C : Contributions indirectes", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006313888", "@fin": "2006-01-01", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313889", "@fin": "2016-01-01", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031778362", "@fin": "2017-12-30", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365693", "@fin": "2018-10-25", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526483", "@fin": "2022-01-01", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981340", "@fin": "2023-07-20", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000047861278", "@fin": "2025-07-01", "@num": "1791 ter", "@etat": "ABROGE_DIFF", "@debut": "2023-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'amende de 15 € à 750 € prévue au I de l'article 1791 est fixée de 500 € à 2 500 € en cas de fabrication, de détention, de vente ou de transport illicites de tabac.

Cette amende est fixée de 50 000 € à 250 000 € lorsque ces faits sont commis en bande organisée.

Cette pénalité est fixée de cinquante à cent fois le montant des droits fraudés lorsque ces faits sont commis en bande organisée.

Les dispositions des premier et deuxième alinéas du présent article s'appliquent quelles que soient l'espèce et la provenance de ces tabacs fabriqués.

Sont considérées et punies comme fabricants frauduleux les personnes mentionnées aux a, b et c du 10° de l'article 1810.\n

Les deux premiers alinéas de l'article 132-23 du code pénal relatifs à la période de sûreté sont applicables aux infractions prévues au présent article.

" } }, "LEGIARTI000037526483": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1791 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2018-10-25" } }, "META_COMMUN": { "ID": "LEGIARTI000037526483", "URL": "article/LEGI/ARTI/00/00/37/52/64/LEGIARTI000037526483.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037520318", "@num": "28", "#text": "LOI n°2018-898 du 23 octobre 2018 - art. 28", "@sens": "cible", "@cidtexte": "JORFTEXT000037518803", "@nortexte": "CPAE1805937L", "@numtexte": "2018-898", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-10-23" }, { "@id": "LEGIARTI000006313883", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526041", "@num": "1795", "#text": "Code général des impôts, CGI. - art. 1795 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313911", "@num": "1804 B", "#text": "Code général des impôts, CGI. - art. 1804 B (V)", "@sens": "cible", "@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": "LEGIARTI000006417401", "@num": "132-23", "#text": "Code pénal - art. 132-23 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162922", "@fin": "2999-01-01", "#text": "1 : Sanctions fiscales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147260", "@fin": "2999-01-01", "#text": "C : Contributions indirectes", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006313888", "@fin": "2006-01-01", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313889", "@fin": "2016-01-01", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031778362", "@fin": "2017-12-30", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365693", "@fin": "2018-10-25", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526483", "@fin": "2022-01-01", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981340", "@fin": "2023-07-20", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000047861278", "@fin": "2025-07-01", "@num": "1791 ter", "@etat": "ABROGE_DIFF", "@debut": "2023-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'amende de 15 € à 750 € prévue au I de l'article 1791 est fixée de 1 000 € à 5 000 € en cas de fabrication, de détention, de vente ou de transport illicites de tabac.

Cette amende est fixée de 50 000 € à 250 000 € lorsque ces faits sont commis en bande organisée.

Cette pénalité est fixée de cinquante à cent fois le montant des droits fraudés lorsque ces faits sont commis en bande organisée.

Les dispositions des premier et deuxième alinéas du présent article s'appliquent quelles que soient l'espèce et la provenance de ces tabacs fabriqués.

Sont considérées et punies comme fabricants frauduleux les personnes mentionnées aux a, b et c du 10° de l'article 1810. \n

Les deux premiers alinéas de l'article 132-23 du code pénal relatifs à la période de sûreté sont applicables aux infractions prévues au présent article.

" } }, "LEGIARTI000044981340": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1791 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-07-20", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044981340", "URL": "article/LEGI/ARTI/00/00/44/98/13/LEGIARTI000044981340.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044794808", "@num": "143", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 143", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000006313883", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313911", "@num": "1804 B", "#text": "Code général des impôts, CGI. - art. 1804 B (V)", "@sens": "cible", "@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": "LEGIARTI000006417401", "@num": "132-23", "#text": "Code pénal - art. 132-23", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162922", "@fin": "2999-01-01", "#text": "1 : Sanctions fiscales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147260", "@fin": "2999-01-01", "#text": "C : Contributions indirectes", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006313888", "@fin": "2006-01-01", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313889", "@fin": "2016-01-01", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031778362", "@fin": "2017-12-30", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365693", "@fin": "2018-10-25", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526483", "@fin": "2022-01-01", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981340", "@fin": "2023-07-20", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000047861278", "@fin": "2025-07-01", "@num": "1791 ter", "@etat": "ABROGE_DIFF", "@debut": "2023-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'amende de 15 € à 750 € prévue au I de l'article 1791 est fixée de 2 000 € à 10 000 € en cas de fabrication, de détention, de vente ou de transport illicites de tabac.

Cette amende est fixée de 100 000 € à 500 000 € lorsque ces faits sont commis en bande organisée.

La pénalité de une à trois fois le montant des droits prévue au I de l'article 1791 est fixée de une à dix fois le montant des droits fraudés en cas de fabrication, de détention, de vente ou de transport illicites de tabacs.

Cette pénalité est fixée de cinquante à cent fois le montant des droits fraudés lorsque ces faits sont commis en bande organisée.

Les dispositions des premier et deuxième alinéas du présent article s'appliquent quelles que soient l'espèce et la provenance de ces tabacs fabriqués.

Sont considérées et punies comme fabricants frauduleux les personnes mentionnées aux a, b et c du 10° de l'article 1810. \n

Les deux premiers alinéas de l'article 132-23 du code pénal relatifs à la période de sûreté sont applicables aux infractions prévues au présent article.

" } }, "LEGIARTI000047861246": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1791", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-07-01", "DATE_DEBUT": "2023-07-20" } }, "META_COMMUN": { "ID": "LEGIARTI000047861246", "URL": "article/LEGI/ARTI/00/00/47/86/12/LEGIARTI000047861246.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047858919", "@num": "32", "#text": "LOI n°2023-610 du 18 juillet 2023 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000047858021", "@nortexte": "ECOD2306819L", "@numtexte": "2023-610", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-07-18" }, { "@id": "LEGIARTI000051213330", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861278", "@num": "1791 ter", "#text": "Code général des impôts, CGI. - art. 1791 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861271", "@num": "1793 A", "#text": "Code général des impôts, CGI. - art. 1793 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639271", "@num": "1795 bis", "#text": "Code général des impôts, CGI. - art. 1795 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041636", "@num": "1798", "#text": "Code général des impôts, CGI. - art. 1798 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313909", "@num": "1804 A", "#text": "Code général des impôts, CGI. - art. 1804 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313911", "@num": "1804 B", "#text": "Code général des impôts, CGI. - art. 1804 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861232", "@num": "1810", "#text": "Code général des impôts, CGI. - art. 1810 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309553", "@num": "290 quater", "#text": "Code général des impôts, CGI. - art. 290 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017785095", "@num": "151", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 151 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022196970", "@num": "L666-8", "#text": "Code rural - art. L666-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445242", "@num": "L621-33", "#text": "Code rural et de la pêche maritime - art. L621-33 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162922", "@fin": "2999-01-01", "#text": "1 : Sanctions fiscales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147260", "@fin": "2999-01-01", "#text": "C : Contributions indirectes", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000049245191", "@fin": "1979-07-01", "@num": "1791", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313883", "@fin": "2002-01-01", "@num": "1791", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313884", "@fin": "2006-01-01", "@num": "1791", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313885", "@fin": "2011-03-16", "@num": "1791", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023719045", "@fin": "2015-01-01", "@num": "1791", "@etat": "MODIFIE", "@debut": "2011-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021964", "@fin": "2023-07-20", "@num": "1791", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000047861246", "@fin": "2025-07-01", "@num": "1791", "@etat": "ABROGE_DIFF", "@debut": "2023-07-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048639291", "@fin": "2999-01-01", "@num": "1791", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Sous réserve des dispositions spéciales prévues aux articles ci-après, toute infraction aux dispositions du titre III de la première partie du livre Ier, et des lois régissant les contributions indirectes, ainsi que des décrets et arrêtés pris pour leur exécution, toute manœuvre ayant pour but ou pour résultat de frauder ou de compromettre les droits, taxes, redevances, soultes et autres impositions établies par ces dispositions sont punies d'une amende de 100 € à 750 €, d'une pénalité dont le montant est compris entre une et trois fois celui des droits, taxes, redevances, soultes ou autres impositions fraudés ou compromis, sans préjudice de la confiscation des objets, produits ou marchandises saisis en contravention, ainsi que de la confiscation des biens et avoirs qui sont le produit direct ou indirect de l'infraction.

II. – L'amende prévue au I est remplacée par une amende de 15 € à 30 € pour les infractions aux dispositions de l'article 290 quater.

" } }, "LEGIARTI000047861278": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1791 ter", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-07-01", "DATE_DEBUT": "2023-07-20" } }, "META_COMMUN": { "ID": "LEGIARTI000047861278", "URL": "article/LEGI/ARTI/00/00/47/86/12/LEGIARTI000047861278.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047858921", "@num": "33", "#text": "LOI n°2023-610 du 18 juillet 2023 - art. 33", "@sens": "cible", "@cidtexte": "JORFTEXT000047858021", "@nortexte": "ECOD2306819L", "@numtexte": "2023-610", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-07-18" }, { "@id": "LEGIARTI000048624944", "@num": "26", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000006313883", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313911", "@num": "1804 B", "#text": "Code général des impôts, CGI. - art. 1804 B (V)", "@sens": "cible", "@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": "LEGIARTI000006417401", "@num": "132-23", "#text": "Code pénal - art. 132-23", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162922", "@fin": "2999-01-01", "#text": "1 : Sanctions fiscales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147260", "@fin": "2999-01-01", "#text": "C : Contributions indirectes", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006313888", "@fin": "2006-01-01", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313889", "@fin": "2016-01-01", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031778362", "@fin": "2017-12-30", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365693", "@fin": "2018-10-25", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526483", "@fin": "2022-01-01", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981340", "@fin": "2023-07-20", "@num": "1791 ter", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000047861278", "@fin": "2025-07-01", "@num": "1791 ter", "@etat": "ABROGE_DIFF", "@debut": "2023-07-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'amende de 100 € à 750 € prévue au I de l'article 1791 est fixée de 2 000 € à 10 000 € en cas de fabrication, de détention, de vente ou de transport illicites de tabac.

Cette amende est fixée de 100 000 € à 500 000 € lorsque ces faits sont commis en bande organisée.

Cette pénalité est fixée de cinquante à cent fois le montant des droits fraudés lorsque ces faits sont commis en bande organisée.

Les dispositions des premier et deuxième alinéas du présent article s'appliquent quelles que soient l'espèce et la provenance de ces tabacs fabriqués.

Sont considérées et punies comme fabricants frauduleux les personnes mentionnées aux a, b et c du 10° de l'article 1810. \n

Les deux premiers alinéas de l'article 132-23 du code pénal relatifs à la période de sûreté sont applicables aux infractions prévues au présent article.

" } }, "LEGIARTI000048639291": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1791", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048639291", "URL": "article/LEGI/ARTI/00/00/48/63/92/LEGIARTI000048639291.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048624944", "@num": "26", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 26", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000051213330", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861278", "@num": "1791 ter", "#text": "Code général des impôts, CGI. - art. 1791 ter (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861271", "@num": "1793 A", "#text": "Code général des impôts, CGI. - art. 1793 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639271", "@num": "1795 bis", "#text": "Code général des impôts, CGI. - art. 1795 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041636", "@num": "1798", "#text": "Code général des impôts, CGI. - art. 1798 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313909", "@num": "1804 A", "#text": "Code général des impôts, CGI. - art. 1804 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313911", "@num": "1804 B", "#text": "Code général des impôts, CGI. - art. 1804 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873062", "@num": "1810", "#text": "Code général des impôts, CGI. - art. 1810 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310036", "@num": "551", "#text": "Code général des impôts, CGI. - art. 551 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017785095", "@num": "151", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 151 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022196970", "@num": "L666-8", "#text": "Code rural - art. L666-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020445242", "@num": "L621-33", "#text": "Code rural et de la pêche maritime - art. L621-33 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162922", "@fin": "2999-01-01", "#text": "1 : Sanctions fiscales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147260", "@fin": "2999-01-01", "#text": "C : Contributions indirectes", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000049245191", "@fin": "1979-07-01", "@num": "1791", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313883", "@fin": "2002-01-01", "@num": "1791", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313884", "@fin": "2006-01-01", "@num": "1791", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313885", "@fin": "2011-03-16", "@num": "1791", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023719045", "@fin": "2015-01-01", "@num": "1791", "@etat": "MODIFIE", "@debut": "2011-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021964", "@fin": "2023-07-20", "@num": "1791", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000047861246", "@fin": "2025-07-01", "@num": "1791", "@etat": "ABROGE_DIFF", "@debut": "2023-07-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048639291", "@fin": "2999-01-01", "@num": "1791", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sauf lorsqu'elles sont spécialement réprimées par d'autres dispositions, les infractions au régime des contributions indirectes ainsi que les manœuvres ayant pour but ou pour effet de frauder ou de compromettre les prélèvements contrôlés selon les règles applicables aux contributions indirectes sont punies cumulativement :
\n
\n 1° D'une amende dont le montant est compris entre 100 € et 750 €, sous réserve des dispositions du I de l'article 1791 bis ;
\n
\n 2° D'une pénalité proportionnelle dont le montant est compris entre une fois et trois fois celui des prélèvements fraudés ou compromis modifié, le cas échéant, dans les conditions prévues au II de l'article 1791 bis.
\n
\n Si le contrevenant commet, dans les cinq années qui suivent une transaction ou une condamnation née d'une infraction réprimée par le présent article et devenue définitive, une nouvelle infraction de même nature, le montant maximal de la pénalité proportionnelle prévue au 2° est doublé.
\n
\n Cette amende et cette pénalité proportionnelle se cumulent, le cas échéant, avec la confiscation des objets, produits ou marchandises saisis en contravention, des biens et avoirs qui sont le produit direct ou indirect de l'infraction et avec les peines d'emprisonnement prévues par d'autres dispositions.
\n
\n Lorsque la personne mise en examen n'a jamais été l'objet d'un procès-verbal suivi de condamnation ou de transaction, les tribunaux peuvent, dans les conditions établies par les articles 734 à 736 du code de procédure pénale, décider qu'il sera sursis à l'exécution de la peine pour la partie excédant la somme servant de base au calcul de la pénalité proportionnelle mentionnée au 2°, sauf si l'infraction est également punie d'une peine d'emprisonnement.

\n
" } }, "LEGIARTI000049245191": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1791", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000049245191", "URL": "article/LEGI/ARTI/00/00/49/24/51/LEGIARTI000049245191.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. 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Toute contravention aux dispositions de l'article 819 est punie d’une amende fiscale égale, à la moitié de l’avoir ou du revenu non déclaré ou insuffisamment déclaré.

En cas de récidive dans le délai de cinq ans ou de déclaration sciemment inexacte, le montant de l’amende est doublé, sans préjudice de l’application au contrevenant des sanctions prévues par l’article 366 du code pénal et de l’affichage, à ses frais, pendant un mois, d’un extrait du jugement de condamnation à la porte de son domicile et de la mairie du lieu de son imposition.

En cas de décès du contrevenant, l’amende constitue une dette de la succession à la charge des héritiers.

Les poursuites correctionnelles sont engagées sur la plainte de l’adminisration des finances dans les cinq ans qui suivent le 1er janvier de l’année au cours de laquelle la déclaration a été ou aurait dû être souscrite. Elles sont portées, sans qu’il y ait à mettre l’intéressé en demeure de faire ou de compléter sa déclaration, devant le tribunal correctionnel dans le ressort duquel est situé le bureau de l'enregistrement compétent pour recevoir cette déclaration.

Les articles 59, 60 et 403 du code pénal sont applicables.

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1. L'inexécution des engagements souscrits en vue d'obtenir un agrément administratif ou le non-respect des conditions auxquelles l'octroi de ce dernier a été subordonné entraîne le retrait de l'agrément, la déchéance des avantages fiscaux qui y sont attachés et l'exigibilité des impositions non acquittées du fait de celui-ci assorties de l'intérêt de retard prévu à l'article 1727, décompté de la date à laquelle ces impôts auraient dû être acquittés.
\n
Par dérogation aux dispositions ci-dessus, le ministre chargé de l'économie et des finances est autorisé à limiter les effets de la déchéance à une fraction des avantages obtenus du fait de l'agrément.
\n
2. Lorsque le bénéficiaire d'avantages fiscaux accordés du fait d'un agrément administratif ou d'une convention passée avec l'État se rend coupable, postérieurement à la date de l'agrément ou de la signature de la convention, d'une infraction fiscale reconnue frauduleuse par une décision judiciaire ayant autorité de chose jugée, il est déchu du bénéfice desdits avantages et les impôts dont il a été dispensé depuis la date de l'infraction deviennent immédiatement exigibles, sans préjudice de l'intérêt de retard prévu à l'article 1727 et décompté de la date à laquelle ils auraient dû être acquittés.
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Article 1804 B AUTONOME ABROGE_DIFF, en vigueur du 01/01/2006 au 01/07/2025 (Code général des impôts)