{ "article": { "LEGIARTI000006314042": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1840 Q", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006314042", "URL": "article/LEGI/ARTI/00/00/06/31/40/LEGIARTI000006314042.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1840ASXXXXXAC" } }, "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": "LEGIARTI000006313774", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313205", "@num": "1840 I", "#text": "Code général des impôts, CGI. - art. 1840 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006418810", "@num": "443-2", "#text": "Code pénal - art. 443-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162930", "@fin": "2999-01-01", "#text": "2 : Sanctions pénales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147262", "@fin": "2999-01-01", "#text": "E : Droits de timbre, autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314040", "@fin": "1994-09-02", "@num": "1840 Q", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314041", "@fin": "2006-01-01", "@num": "1840 Q", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006314042", "@fin": "2999-01-01", "@num": "1840 Q", "@etat": "VIGUEUR", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sans préjudice des pénalités prévues à l'article 1840 I, toute imitation, contrefaçon ou falsification des empreintes, tout usage d'empreintes falsifiées seront punis des peines portées à l'article 443-2 du code pénal.
\n
" } }, "LEGIARTI000006313205": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1840 I", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-07-09", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313205", "URL": "article/LEGI/ARTI/00/00/06/31/32/LEGIARTI000006313205.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1840AKXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1725 A CGI 1731", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314042", "@num": "1840 Q", "#text": "Code général des impôts, CGI. - art. 1840 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133910", "@fin": "2006-01-01", "#text": "DISPOSITIONS PARTICULIERES.", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114510", "@fin": "2006-01-01", "#text": "PENALITES", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084262", "@fin": "2006-01-01", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313205", "@fin": "1987-07-09", "@num": "1840 I", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313206", "@fin": "2002-01-01", "@num": "1840 I", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313207", "@fin": "2006-01-01", "@num": "1840 I", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006313208", "@fin": "2999-01-01", "@num": "1840 I", "@etat": "VIGUEUR", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des sanctions prévues aux articles 1725 à 1731, toute infraction aux textes qui réglementent le paiement des droits de timbre en compte avec le Trésor est passible d'une amende de 100 F.
\n
" } }, "LEGIARTI000006313206": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1840 I", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1987-07-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006313206", "URL": "article/LEGI/ARTI/00/00/06/31/32/LEGIARTI000006313206.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1840AKXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1725 à 1727, 1729", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 15 juillet 1988", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000321412", "#text": "Loi 87-502 1987-07-08 art. 2 I, III, VI JORF 9 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314042", "@num": "1840 Q", "#text": "Code général des impôts, CGI. - art. 1840 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162929", "@fin": "2999-01-01", "#text": "1 : Sanctions fiscales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147262", "@fin": "2999-01-01", "#text": "E : Droits de timbre, autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313205", "@fin": "1987-07-09", "@num": "1840 I", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313206", "@fin": "2002-01-01", "@num": "1840 I", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313207", "@fin": "2006-01-01", "@num": "1840 I", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006313208", "@fin": "2999-01-01", "@num": "1840 I", "@etat": "VIGUEUR", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des sanctions prévues aux articles 1725 à 1727 et 1729, toute infraction aux textes qui réglementent le paiement des droits de timbre en compte avec le Trésor est passible d'une amende de 100 F.
\n
" } }, "LEGIARTI000006313207": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1840 I", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313207", "URL": "article/LEGI/ARTI/00/00/06/31/32/LEGIARTI000006313207.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1840AKXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1725 à 1727, 1729", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314042", "@num": "1840 Q", "#text": "Code général des impôts, CGI. - art. 1840 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162929", "@fin": "2999-01-01", "#text": "1 : Sanctions fiscales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147262", "@fin": "2999-01-01", "#text": "E : Droits de timbre, autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313205", "@fin": "1987-07-09", "@num": "1840 I", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313206", "@fin": "2002-01-01", "@num": "1840 I", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313207", "@fin": "2006-01-01", "@num": "1840 I", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006313208", "@fin": "2999-01-01", "@num": "1840 I", "@etat": "VIGUEUR", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des sanctions prévues aux articles 1725 à 1727 et 1729, toute infraction aux textes qui réglementent le paiement des droits de timbre en compte avec le Trésor est passible d'une amende de 15 euros.
\n
" } }, "LEGIARTI000006313208": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1840 I", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313208", "URL": "article/LEGI/ARTI/00/00/06/31/32/LEGIARTI000006313208.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1840AKXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006323322", "@num": "21", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 21 () 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": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314042", "@num": "1840 Q", "#text": "Code général des impôts, CGI. - art. 1840 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162929", "@fin": "2999-01-01", "#text": "1 : Sanctions fiscales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147262", "@fin": "2999-01-01", "#text": "E : Droits de timbre, autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313205", "@fin": "1987-07-09", "@num": "1840 I", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313206", "@fin": "2002-01-01", "@num": "1840 I", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313207", "@fin": "2006-01-01", "@num": "1840 I", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006313208", "@fin": "2999-01-01", "@num": "1840 I", "@etat": "VIGUEUR", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toute fraude ou tentative de fraude et, en général, toute manœuvre ayant pour but ou ayant eu pour résultat de frauder ou de compromettre l'impôt, commise dans l'emploi des machines à timbrer est punie des peines prévues pour chaque impôt éludé. Toutefois, en cas d'utilisation d'une machine sans autorisation de l'administration, l'amende ne peut être inférieure à 15 €.

\n
\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. - 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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
" } }, "LEGIARTI000006418810": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "443-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1994-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006418810", "URL": "article/LEGI/ARTI/00/00/06/41/88/LEGIARTI000006418810.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PCAXXXXXXXX1X443L02AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006639967", "@num": "12", "#text": "Arrêté du 15 novembre 1990 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525529", "@nortexte": "AGRG9002530A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-11-15" }, { "@id": "JORFTEXT000000722860", "#text": "Loi 92-686 1992-07-22", "@sens": "source", "@cidtexte": "JORFTEXT000000722860", "@nortexte": "JUSX9100041L", "@numtexte": "92-686", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-22" }, { "@id": "JORFTEXT000000722860", "#text": "Loi 92-686 1992-07-22 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000722860", "@nortexte": "JUSX9100041L", "@numtexte": "92-686", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-07-22" }, { "@id": "LEGIARTI000006640983", "@num": "12", "#text": "Arrêté du 1 octobre 1992 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711290", "@nortexte": "AGRG9201898A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-10-01" }, { "@id": "LEGIARTI000006640966", "@num": "12", "#text": "Arrêté du 1 octobre 1992 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528345", "@nortexte": "AGRG9201897A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-10-01" }, { "@id": "LEGIARTI000006640950", "@num": "12", "#text": "Arrêté du 1 octobre 1992 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711202", "@nortexte": "AGRG9201896A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-10-01" }, { "@id": "LEGIARTI000006638702", "@num": "12", "#text": "Arrêté du 1 octobre 1992 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528604", "@nortexte": "AGRG9201900A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-10-01" }, { "@id": "LEGIARTI000006638640", "@num": "12", "#text": "Arrêté du 1 octobre 1992 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528603", "@nortexte": "AGRG9201899A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-10-01" }, { "@id": "JORFTEXT000000177662", "#text": "Loi 92-1336 1992-12-16 art. 373", "@sens": "source", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "LEGIARTI000006314042", "@num": "1840 Q", "#text": "Code général des impôts, CGI. - art. 1840 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006418821", "@num": "443-7", "#text": "Code pénal - art. 443-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006502926", "@num": "2", "#text": "Loi n°1824-07-28 du 28 juillet 1824 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704906", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1824-07-28" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006149856", "@fin": "2999-01-01", "#text": "Chapitre III : De la falsification des titres ou autres valeurs fiduciaires émises par l'autorité publique", "@debut": "1994-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136047", "@fin": "2999-01-01", "#text": "Titre IV : Des atteintes à la confiance publique", "@debut": "1994-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006117602", "@fin": "2999-01-01", "#text": "Livre IV : Des crimes et délits contre la nation, l'Etat et la paix publique", "@debut": "1990-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006089684", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1990-09-01" } ] }, "@cid": "LEGITEXT000006070719", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code pénal", "@debut": "1990-09-01", "@id_txt": "LEGITEXT000006070719", "@c_titre_court": "Code pénal" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006418810", "@fin": "2002-01-01", "@num": "443-2", "@etat": "MODIFIE", "@debut": "1994-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006418811", "@fin": "2007-10-30", "@num": "443-2", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006418812", "@fin": "2999-01-01", "@num": "443-2", "@etat": "VIGUEUR", "@debut": "2007-10-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont punis de cinq ans d'emprisonnement et de 500 000 F d'amende la contrefaçon ou la falsification des timbres-poste ou autres valeurs fiduciaires postales, ainsi que des timbres émis par l'administration des finances, la vente, le transport, la distribution ou l'usage de ces timbres ou valeurs contrefaits ou falsifiés.
\n
" } }, "LEGIARTI000006418811": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "443-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-10-30", "DATE_DEBUT": "2002-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006418811", "URL": "article/LEGI/ARTI/00/00/06/41/88/LEGIARTI000006418811.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PCAXXXXXXXX1X443L02AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006639967", "@num": "12", "#text": "Arrêté du 15 novembre 1990 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525529", "@nortexte": "AGRG9002530A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-11-15" }, { "@id": "JORFTEXT000000722860", "#text": "Loi 92-686 1992-07-22", "@sens": "source", "@cidtexte": "JORFTEXT000000722860", "@nortexte": "JUSX9100041L", "@numtexte": "92-686", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-22" }, { "@id": "JORFTEXT000000722860", "#text": "Loi 92-686 1992-07-22 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000722860", "@nortexte": "JUSX9100041L", "@numtexte": "92-686", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-07-22" }, { "@id": "LEGIARTI000006640983", "@num": "12", "#text": "Arrêté du 1 octobre 1992 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711290", "@nortexte": "AGRG9201898A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-10-01" }, { "@id": "LEGIARTI000006640966", "@num": "12", "#text": "Arrêté du 1 octobre 1992 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528345", "@nortexte": "AGRG9201897A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-10-01" }, { "@id": "LEGIARTI000006640950", "@num": "12", "#text": "Arrêté du 1 octobre 1992 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711202", "@nortexte": "AGRG9201896A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-10-01" }, { "@id": "LEGIARTI000006638702", "@num": "12", "#text": "Arrêté du 1 octobre 1992 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528604", "@nortexte": "AGRG9201900A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-10-01" }, { "@id": "LEGIARTI000006638640", "@num": "12", "#text": "Arrêté du 1 octobre 1992 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528603", "@nortexte": "AGRG9201899A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-10-01" }, { "@id": "JORFTEXT000000177662", "#text": "Loi 92-1336 1992-12-16 art. 373", "@sens": "source", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@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": "LEGIARTI000006314042", "@num": "1840 Q", "#text": "Code général des impôts, CGI. - art. 1840 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006418821", "@num": "443-7", "#text": "Code pénal - art. 443-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006502926", "@num": "2", "#text": "Loi n°1824-07-28 du 28 juillet 1824 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704906", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1824-07-28" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006149856", "@fin": "2999-01-01", "#text": "Chapitre III : De la falsification des titres ou autres valeurs fiduciaires émises par l'autorité publique", "@debut": "1994-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136047", "@fin": "2999-01-01", "#text": "Titre IV : Des atteintes à la confiance publique", "@debut": "1994-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006117602", "@fin": "2999-01-01", "#text": "Livre IV : Des crimes et délits contre la nation, l'Etat et la paix publique", "@debut": "1990-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006089684", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1990-09-01" } ] }, "@cid": "LEGITEXT000006070719", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code pénal", "@debut": "1990-09-01", "@id_txt": "LEGITEXT000006070719", "@c_titre_court": "Code pénal" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006418810", "@fin": "2002-01-01", "@num": "443-2", "@etat": "MODIFIE", "@debut": "1994-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006418811", "@fin": "2007-10-30", "@num": "443-2", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006418812", "@fin": "2999-01-01", "@num": "443-2", "@etat": "VIGUEUR", "@debut": "2007-10-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sont punis de cinq ans d'emprisonnement et de 75000 euros d'amende la contrefaçon ou la falsification des timbres-poste ou autres valeurs fiduciaires postales, ainsi que des timbres émis par l'administration des finances, la vente, le transport, la distribution ou l'usage de ces timbres ou valeurs contrefaits ou falsifiés.
\n
" } }, "LEGIARTI000006418812": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "443-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-10-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006418812", "URL": "article/LEGI/ARTI/00/00/06/41/88/LEGIARTI000006418812.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PCAXXXXXXXX1X443L02AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006639967", "@num": "12", "#text": "Arrêté du 15 novembre 1990 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000525529", "@nortexte": "AGRG9002530A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-11-15" }, { "@id": "JORFTEXT000000722860", "#text": "Loi 92-686 1992-07-22", "@sens": "source", "@cidtexte": "JORFTEXT000000722860", "@nortexte": "JUSX9100041L", "@numtexte": "92-686", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-22" }, { "@id": "JORFTEXT000000722860", "#text": "Loi 92-686 1992-07-22 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000722860", "@nortexte": "JUSX9100041L", "@numtexte": "92-686", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-07-22" }, { "@id": "LEGIARTI000006640983", "@num": "12", "#text": "Arrêté du 1 octobre 1992 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711290", "@nortexte": "AGRG9201898A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-10-01" }, { "@id": "LEGIARTI000006640966", "@num": "12", "#text": "Arrêté du 1 octobre 1992 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528345", "@nortexte": "AGRG9201897A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-10-01" }, { "@id": "LEGIARTI000006640950", "@num": "12", "#text": "Arrêté du 1 octobre 1992 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711202", "@nortexte": "AGRG9201896A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-10-01" }, { "@id": "LEGIARTI000006638702", "@num": "12", "#text": "Arrêté du 1 octobre 1992 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528604", "@nortexte": "AGRG9201900A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-10-01" }, { "@id": "LEGIARTI000006638640", "@num": "12", "#text": "Arrêté du 1 octobre 1992 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528603", "@nortexte": "AGRG9201899A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-10-01" }, { "@id": "JORFTEXT000000177662", "#text": "Loi 92-1336 1992-12-16 art. 373", "@sens": "source", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "LEGIARTI000006523919", "@num": "41", "#text": "Loi n°2007-1544 du 29 octobre 2007 - art. 41 () JORF 30 octobre 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000279082", "@nortexte": "ECEX0600189L", "@numtexte": "2007-1544", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2007-10-29" }, { "@id": "LEGIARTI000006314042", "@num": "1840 Q", "#text": "Code général des impôts, CGI. - art. 1840 Q (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006418821", "@num": "443-7", "#text": "Code pénal - art. 443-7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006502926", "@num": "2", "#text": "Loi n°1824-07-28 du 28 juillet 1824 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704906", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1824-07-28" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006149856", "@fin": "2999-01-01", "#text": "Chapitre III : De la falsification des titres ou autres valeurs fiduciaires émises par l'autorité publique", "@debut": "1994-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136047", "@fin": "2999-01-01", "#text": "Titre IV : Des atteintes à la confiance publique", "@debut": "1994-03-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006117602", "@fin": "2999-01-01", "#text": "Livre IV : Des crimes et délits contre la nation, l'Etat et la paix publique", "@debut": "1990-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006089684", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1990-09-01" } ] }, "@cid": "LEGITEXT000006070719", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code pénal", "@debut": "1990-09-01", "@id_txt": "LEGITEXT000006070719", "@c_titre_court": "Code pénal" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006418810", "@fin": "2002-01-01", "@num": "443-2", "@etat": "MODIFIE", "@debut": "1994-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006418811", "@fin": "2007-10-30", "@num": "443-2", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006418812", "@fin": "2999-01-01", "@num": "443-2", "@etat": "VIGUEUR", "@debut": "2007-10-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont punis de cinq ans d'emprisonnement et de 75 000 euros d'amende la contrefaçon ou la falsification des timbres-poste ou autres valeurs fiduciaires postales, ainsi que des timbres émis par l'administration des finances, la vente, le transport, la distribution ou l'usage de ces timbres ou valeurs contrefaisants ou falsifiés.

\n
\n
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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.
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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.
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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 1840 Q AUTONOME VIGUEUR, en vigueur depuis le 01/01/2006 (Code général des impôts)