{ "article": { "LEGIARTI000006313949": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1823", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2025-07-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313949", "URL": "article/LEGI/ARTI/00/00/06/31/39/LEGIARTI000006313949.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1823AAXXXXXAA" } }, "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": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162925", "@fin": "2999-01-01", "#text": "4 : Autres sanctions et mesures diverses", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000049248843", "@fin": "1954-08-15", "@num": "1823", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049625243", "@fin": "1979-07-01", "@num": "1823", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006313949", "@fin": "2025-07-01", "@num": "1823", "@etat": "ABROGE_DIFF", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le commerce des ouvrages en métaux précieux est interdit aux fabricants, marchands, commerçants, affineurs qui ont fait l'objet de plus de deux procès-verbaux relevant des infractions à la réglementation de la garantie.
\n
" } }, "LEGIARTI000048624944": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "26", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048624944", "URL": "article/LEGI/ARTI/00/00/48/62/49/LEGIARTI000048624944.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000046872939", "@num": "1920", "#text": "Code général des impôts, CGI. - art. 1920 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639291", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639283", "@num": "1791 bis", "#text": "Code général des impôts, CGI. - art. 1791 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861278", "@num": "1791 ter", "#text": "Code général des impôts, CGI. - art. 1791 ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639316", "@num": "1791-0", "#text": "Code général des impôts, CGI. - art. 1791-0 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639314", "@num": "1791-0 bis", "#text": "Code général des impôts, CGI. - art. 1791-0 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861271", "@num": "1793 A", "#text": "Code général des impôts, CGI. - art. 1793 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042623606", "@num": "1794", "#text": "Code général des impôts, CGI. - art. 1794 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639275", "@num": "1795", "#text": "Code général des impôts, CGI. - art. 1795 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639271", "@num": "1795 bis", "#text": "Code général des impôts, CGI. - art. 1795 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364704", "@num": "1797", "#text": "Code général des impôts, CGI. - art. 1797 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041636", "@num": "1798", "#text": "Code général des impôts, CGI. - art. 1798 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639422", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042623603", "@num": "1798 ter", "#text": "Code général des impôts, CGI. - art. 1798 ter (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639269", "@num": "1799", "#text": "Code général des impôts, CGI. - art. 1799 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313904", "@num": "1801", "#text": "Code général des impôts, CGI. - art. 1801 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031283633", "@num": "1802", "#text": "Code général des impôts, CGI. - art. 1802 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861261", "@num": "1804", "#text": "Code général des impôts, CGI. - art. 1804 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639267", "@num": "1804 B", "#text": "Code général des impôts, CGI. - art. 1804 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764772", "@num": "1807", "#text": "Code général des impôts, CGI. - art. 1807 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873076", "@num": "1808", "#text": "Code général des impôts, CGI. - art. 1808 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313920", "@num": "1809", "#text": "Code général des impôts, CGI. - art. 1809 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639264", "@num": "1810", "#text": "Code général des impôts, CGI. - art. 1810 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861229", "@num": "1811", "#text": "Code général des impôts, CGI. - art. 1811 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548774", "@num": "1812", "#text": "Code général des impôts, CGI. - art. 1812 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041666", "@num": "1813", "#text": "Code général des impôts, CGI. - art. 1813 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639253", "@num": "1816", "#text": "Code général des impôts, CGI. - art. 1816 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639257", "@num": "1817", "#text": "Code général des impôts, CGI. - art. 1817 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313941", "@num": "1818", "#text": "Code général des impôts, CGI. - art. 1818 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041673", "@num": "1819", "#text": "Code général des impôts, CGI. - art. 1819 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020052340", "@num": "1821", "#text": "Code général des impôts, CGI. - art. 1821 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313949", "@num": "1823", "#text": "Code général des impôts, CGI. - art. 1823 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639251", "@num": "1825", "#text": "Code général des impôts, CGI. - art. 1825 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041718", "@num": "1825 A", "#text": "Code général des impôts, CGI. - art. 1825 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313956", "@num": "1825 B", "#text": "Code général des impôts, CGI. - art. 1825 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873053", "@num": "1825 C", "#text": "Code général des impôts, CGI. - art. 1825 C (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313957", "@num": "1825 D", "#text": "Code général des impôts, CGI. - art. 1825 D (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639247", "@num": "1825 F", "#text": "Code général des impôts, CGI. - art. 1825 F (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639245", "@num": "1825 G", "#text": "Code général des impôts, CGI. - art. 1825 G (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044818664", "@num": "1825 H", "#text": "Code général des impôts, CGI. - art. 1825 H (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639239", "@num": "1920", "#text": "Code général des impôts, CGI. - art. 1920 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048624827", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions communes", "@debut": "2023-12-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048624891", "@fin": "2999-01-01", "#text": "Chapitre III : Transfert des dispositions non fiscales du code général des impôts et du code des douanes dans d'autres codes", "@debut": "2023-12-22" } ] }, "@cid": "JORFTEXT000048603839", "@nor": "ECOE2303085R", "@num": "2023-1210", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2023-1210 du 20 décembre 2023 portant création du titre V du livre IV du code des impositions sur les biens et services et portant diverses autres mesures de recodification de mesures non fiscales", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000048603839", "@c_titre_court": "Ordonnance n°2023-1210 du 20 décembre 2023" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2023-1210 du 20 décembre 2023 portant création du titre V du livre IV du code des impositions sur les biens et services et portant diverses autres mesures de recodification de mesures non fiscales", "@debut": "2023-12-22", "@id_txt": "LEGITEXT000048624824", "@c_titre_court": "Ordonnance n°2023-1210 du 20 décembre 2023" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2023-12-21", "@date_signature": "2023-12-20", "@num_parution_jo": "0295" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000048624944", "@fin": "2999-01-01", "@num": "26", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048603881", "@fin": "2999-01-01", "@num": "26", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1798 bis, Art. 1799
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1753, Art. 1791, Art. 1791 bis, Art. 1795, Art. 1795 bis, Art. 1799, Art. 1804 B, Art. 1810, Art. 1817, Art. 1816, Art. 1825, Art. 1825 F, Art. 1825 G, Art. 1920\n
\n

\n
\n
A créé les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1791-0, Art. 1791-0 bis\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1791 ter, Art. 1793 A, Art. 1794, Art. 1797, Art. 1798, Art. 1798 ter, Art. 1801, Art. 1802, Art. 1804, Art. 1807, Art. 1808, Art. 1809, Art. 1811, Art. 1812, Art. 1813, Art. 1818, Art. 1819, Art. 1821, Art. 1823, Art. 1825 A, Art. 1825 B, Art. 1825 C, Art. 1825 D, Art. 1825 H\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000048624944", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000006313949", "typelien": "ABROGE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006313949", "liens_entrants": true }

Article 1823 AUTONOME ABROGE_DIFF, en vigueur du 01/07/1979 au 01/07/2025 (Code général des impôts)