{ "article": { "LEGIARTI000006314965": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L21", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2004-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006314965", "URL": "article/LEGI/ARTI/00/00/06/31/49/LEGIARTI000006314965.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL021AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006315649", "@num": "L20", "#text": "Livre des procédures fiscales - art. L20 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315679", "@num": "L55", "#text": "Livre des procédures fiscales - art. L55 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Ordonnance 2004-281 2004-12-25 art. 27 JORF 27 mars 2004 en vigueur le 1er juin 2004", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197474", "@fin": "2011-06-07", "#text": "3° : Contrôle des déclarations de succession", "@debut": "1981-07-01" }, { "@id": "LEGISCTA000024533910", "@fin": "2999-01-01", "#text": "3° : Contrôle des actes de succession", "@debut": "2011-06-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191965", "@fin": "2999-01-01", "#text": "A : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180030", "@fin": "2018-01-01", "#text": "II : Dispositions particulières aux droits d'enregistrement, à la taxe de publicité foncière, à l'impôt de solidarité sur la fortune et à la taxe sur la valeur vénale des immeubles possédés en France par des personnes morales", "@debut": "1981-07-01" }, { "@id": "LEGISCTA000036632216", "@fin": "2999-01-01", "#text": "II : Dispositions particulières aux droits d'enregistrement, à la taxe de publicité foncière, à l'impôt sur la fortune immobilière et à la taxe sur la valeur vénale des immeubles possédés en France par des personnes morales", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163089", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314964", "@fin": "2004-06-01", "@num": "L21", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006314965", "@fin": "2999-01-01", "@num": "L21", "@etat": "VIGUEUR", "@debut": "2004-06-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Si les justifications produites à la suite des demandes prévues à l'article L. 20 sont estimées insuffisantes, l'administration peut rectifier les déclarations de succession en se conformant à la procédure de rectification contradictoire prévue à l'article L. 55.
\n
" } }, "LEGIARTI000006315649": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L20", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1984-07-24", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315649", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315649.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL020AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1840 F", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 771 (1RE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 772", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFARTI000001521774", "@num": "58", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 58, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000002275943", "@num": "24", "#text": "Loi n°63-1316 du 27 décembre 1963 - art. 24, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000027517853", "@num": "773", "#text": "Code général des impôts, CGI. - art. 773 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328750", "@num": "774", "#text": "Code général des impôts, CGI. - art. 774", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1901-02-25 ART. 5, ART. 6", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006314965", "@num": "L21", "#text": "Livre des procédures fiscales - art. L21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147348", "@fin": "1989-07-14", "#text": "DISPOSITIONS PARTICULIERES A CERTAINS IMPOTS.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133970", "@fin": "1989-07-14", "#text": "LE DROIT DE CONTROLE DE L'ADMINISTRATION", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315649", "@fin": "1984-07-24", "@num": "L20", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315650", "@fin": "2006-01-01", "@num": "L20", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315651", "@fin": "2999-01-01", "@num": "L20", "@etat": "VIGUEUR", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration des impôts peut exiger des justifications au sujet de toutes les dettes déduites de l'actif d'une succession.
\n
Elle peut, dans tous les cas, exiger des héritiers et autres ayants droit la production d'une attestation certifiant l'existence d'une dette à l'époque de l'ouverture de la succession. Cette attestation, établie par le créancier sur papier non timbré et qui doit mentionner la dette de façon précise, ne peut être refusée par ce dernier, sous peine de dommages-intérêts, toutes les fois qu'elle est légitimement réclamée.
\n
Le créancier qui certifie l'existence d'une dette doit déclarer expressément connaître les peines prévues par l'article 1840 F du code général des impôts en cas de fausse attestation.
\n
Toute dette constatée par acte dressé par un officier public en la forme authentique et non échue au jour de l'ouverture de la succession ne peut être écartée par l'administration tant que celle-ci n'a pas fait juger qu'elle n'est pas réelle.
" } }, "LEGIARTI000006315650": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L20", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006315650", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315650.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL020AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1840 F", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 771 (1RE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 772", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFARTI000001521774", "@num": "58", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 58, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000002275943", "@num": "24", "#text": "Loi n°63-1316 du 27 décembre 1963 - art. 24, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 6 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000027517853", "@num": "773", "#text": "Code général des impôts, CGI. - art. 773 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328750", "@num": "774", "#text": "Code général des impôts, CGI. - art. 774", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1901-02-25 ART. 5, ART. 6", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006314965", "@num": "L21", "#text": "Livre des procédures fiscales - art. L21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197474", "@fin": "2011-06-07", "#text": "3° : Contrôle des déclarations de succession", "@debut": "1981-07-01" }, { "@id": "LEGISCTA000024533910", "@fin": "2999-01-01", "#text": "3° : Contrôle des actes de succession", "@debut": "2011-06-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191965", "@fin": "2999-01-01", "#text": "A : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180030", "@fin": "2018-01-01", "#text": "II : Dispositions particulières aux droits d'enregistrement, à la taxe de publicité foncière, à l'impôt de solidarité sur la fortune et à la taxe sur la valeur vénale des immeubles possédés en France par des personnes morales", "@debut": "1981-07-01" }, { "@id": "LEGISCTA000036632216", "@fin": "2999-01-01", "#text": "II : Dispositions particulières aux droits d'enregistrement, à la taxe de publicité foncière, à l'impôt sur la fortune immobilière et à la taxe sur la valeur vénale des immeubles possédés en France par des personnes morales", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163089", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315649", "@fin": "1984-07-24", "@num": "L20", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315650", "@fin": "2006-01-01", "@num": "L20", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315651", "@fin": "2999-01-01", "@num": "L20", "@etat": "VIGUEUR", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration des impôts peut exiger des justifications au sujet de toutes les dettes déduites de l'actif d'une succession.
\n
Elle peut, dans tous les cas, exiger des héritiers et autres ayants droit la production d'une attestation certifiant l'existence d'une dette à l'époque de l'ouverture de la succession. Cette attestation, établie par le créancier sur papier non timbré et qui doit mentionner la dette de façon précise, ne peut être refusée par ce dernier, sous peine de dommages-intérêts, toutes les fois qu'elle est légitimement réclamée.
\n
Le créancier qui certifie l'existence d'une dette doit déclarer expressément connaître les peines prévues par l'article 1840 F du code général des impôts en cas de fausse attestation.
\n
Toute dette constatée par acte authentique et non échue au jour de l'ouverture de la succession ne peut être écartée par l'administration tant que celle-ci n'a pas fait juger qu'elle n'avait pas d'existence réelle.
" } }, "LEGIARTI000006315651": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L20", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315651", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315651.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL020AAXXXXXAC" } }, "NOTA": { "CONTENU": "
Loi 2004-1485 2004-12-30 art. 95 IV : Ces dispositions s'appliquent aux conventions conclues et actes passés à compter du 1er janvier 2006 lorsqu'ils sont obligatoirement déclarés ou soumis à la formalité de l'enregistrement, et dans les autres cas, lorsque leur présentation volontaire à la formalité intervient à compter de cette date.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 771 (1RE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 772", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFARTI000001521774", "@num": "58", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 58, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000002275943", "@num": "24", "#text": "Loi n°63-1316 du 27 décembre 1963 - art. 24, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000240757", "#text": "Loi 2004-1485 2004-12-30 art. 95 II Finances rectificative pour 2004 JORF 31 décembre 2004 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006323324", "@num": "23", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 23 () 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": "LEGIARTI000006314333", "@num": "1754", "#text": "Code général des impôts, CGI. - art. 1754 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027517853", "@num": "773", "#text": "Code général des impôts, CGI. - art. 773 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022328750", "@num": "774", "#text": "Code général des impôts, CGI. - art. 774", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1901-02-25 ART. 5, ART. 6", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006314965", "@num": "L21", "#text": "Livre des procédures fiscales - art. L21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197474", "@fin": "2011-06-07", "#text": "3° : Contrôle des déclarations de succession", "@debut": "1981-07-01" }, { "@id": "LEGISCTA000024533910", "@fin": "2999-01-01", "#text": "3° : Contrôle des actes de succession", "@debut": "2011-06-07" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191965", "@fin": "2999-01-01", "#text": "A : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180030", "@fin": "2018-01-01", "#text": "II : Dispositions particulières aux droits d'enregistrement, à la taxe de publicité foncière, à l'impôt de solidarité sur la fortune et à la taxe sur la valeur vénale des immeubles possédés en France par des personnes morales", "@debut": "1981-07-01" }, { "@id": "LEGISCTA000036632216", "@fin": "2999-01-01", "#text": "II : Dispositions particulières aux droits d'enregistrement, à la taxe de publicité foncière, à l'impôt sur la fortune immobilière et à la taxe sur la valeur vénale des immeubles possédés en France par des personnes morales", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163089", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315649", "@fin": "1984-07-24", "@num": "L20", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315650", "@fin": "2006-01-01", "@num": "L20", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315651", "@fin": "2999-01-01", "@num": "L20", "@etat": "VIGUEUR", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration des impôts peut exiger des justifications au sujet de toutes les dettes déduites de l'actif d'une succession.
\n
Elle peut, dans tous les cas, exiger des héritiers et autres ayants droit la production d'une attestation certifiant l'existence d'une dette à l'époque de l'ouverture de la succession. Cette attestation, établie par le créancier et qui doit mentionner la dette de façon précise, ne peut être refusée par ce dernier, sous peine de dommages-intérêts, toutes les fois qu'elle est légitimement réclamée.
\n
Le créancier qui certifie l'existence d'une dette doit déclarer expressément connaître les peines prévues au 4 du V de l'article 1754 du code général des impôts en cas de fausse attestation.
\n
Toute dette constatée par acte authentique et non échue au jour de l'ouverture de la succession ne peut être écartée par l'administration tant que celle-ci n'a pas fait juger qu'elle n'avait pas d'existence réelle.
" } }, "LEGIARTI000006315679": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L55", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-12-31", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315679", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315679.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL055AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 QUINQUIES A 1 (SAUF 6ème, 7ème, 8ème LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L56 A CGI L61 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 24 1", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000039280560", "@num": "81", "#text": "Loi n° 86-1317 du 30 décembre 1986 - art. 81 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006848852", "@num": "9", "#text": "Loi n°2001-44 du 17 janvier 2001 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000221337", "@nortexte": "MCCX9900003L", "@numtexte": "2001-44", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-01-17" }, { "@id": "LEGITEXT000027149174", "#text": "Arrêté du 29 octobre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022972560", "@nortexte": "BCRE1011675A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-10-29" }, { "@id": "LEGITEXT000022974139", "#text": "Décret n°2010-1300\n du 29 octobre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022972470", "@nortexte": "BCRE1011602D", "@numtexte": "2010-1300", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-29" }, { "@id": "LEGIARTI000006308849", "@num": "229 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 229 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030060837", "@num": "L331-22", "#text": "Code de l'urbanisme - art. L331-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031764342", "@num": "L520-16", "#text": "Code de l'urbanisme - art. L520-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917453", "@num": "L524-8", "#text": "Code du patrimoine - art. L524-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029026334", "@num": "D2333-79", "#text": "Code général des collectivités territoriales - art. D2333-79 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303104", "@num": "175 A", "#text": "Code général des impôts, CGI. - art. 175 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307748", "@num": "55", "#text": "Code général des impôts, CGI. - art. 55 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307214", "@num": "98", "#text": "Code général des impôts, CGI. - art. 98 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296709", "@num": "41 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 71-290 1971-04-15 ART. 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000042915716", "@num": "L107 B", "#text": "Livre des procédures fiscales - art. L107 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315648", "@num": "L17", "#text": "Livre des procédures fiscales - art. L17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314965", "@num": "L21", "#text": "Livre des procédures fiscales - art. L21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314966", "@num": "L21 A", "#text": "Livre des procédures fiscales - art. L21 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037095007", "@num": "L23 A", "#text": "Livre des procédures fiscales - art. L23 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037312905", "@num": "L49", "#text": "Livre des procédures fiscales - art. L49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022177798", "@num": "L80 L", "#text": "Livre des procédures fiscales - art. L80 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147349", "@fin": "1989-07-14", "#text": "PROCEDURES DE REDRESSEMENT.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133970", "@fin": "1989-07-14", "#text": "LE DROIT DE CONTROLE DE L'ADMINISTRATION", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315679", "@fin": "1986-12-31", "@num": "L55", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315680", "@fin": "2004-06-01", "@num": "L55", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315681", "@fin": "2009-11-01", "@num": "L55", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020898650", "@fin": "2999-01-01", "@num": "L55", "@etat": "VIGUEUR", "@debut": "2009-11-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article L. 56, lorsque l'administration des impôts constate une insuffisance, une inexactitude, une omission ou une dissimulation dans les éléments servant de base au calcul des impôts, droits, taxes, redevances ou sommes quelconques dus en vertu du code général des impôts, les redressements correspondants sont effectués suivant la procédure de redressement contradictoire définie aux articles L. 57 à L. 61 A.
\n
" } }, "LEGIARTI000006315680": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L55", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-01", "DATE_DEBUT": "1986-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315680", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315680.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL055AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Décret 71-290 1971-04-15 ART. 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 24 1", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000317305", "#text": "Loi 86-1317 1986-12-30 art. 81 I, Finances pour 1987 JORF 31 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000039280560", "@num": "81", "#text": "Loi n° 86-1317 du 30 décembre 1986 - art. 81 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000696712", "#text": "Décret 87-941 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696712", "@nortexte": "BUDF8700006D", "@numtexte": "87-941", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "LEGIARTI000006848852", "@num": "9", "#text": "Loi n°2001-44 du 17 janvier 2001 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000221337", "@nortexte": "MCCX9900003L", "@numtexte": "2001-44", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-01-17" }, { "@id": "LEGITEXT000027149174", "#text": "Arrêté du 29 octobre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022972560", "@nortexte": "BCRE1011675A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-10-29" }, { "#text": "CGI 1649 QUINQUIES A 1 (SAUF 6ème, 7ème, 8ème LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGITEXT000022974139", "#text": "Décret n°2010-1300\n du 29 octobre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022972470", "@nortexte": "BCRE1011602D", "@numtexte": "2010-1300", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-29" }, { "@id": "LEGIARTI000006308849", "@num": "229 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 229 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030060837", "@num": "L331-22", "#text": "Code de l'urbanisme - art. L331-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031764342", "@num": "L520-16", "#text": "Code de l'urbanisme - art. L520-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917453", "@num": "L524-8", "#text": "Code du patrimoine - art. L524-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029026334", "@num": "D2333-79", "#text": "Code général des collectivités territoriales - art. D2333-79 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303104", "@num": "175 A", "#text": "Code général des impôts, CGI. - art. 175 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307748", "@num": "55", "#text": "Code général des impôts, CGI. - art. 55 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307214", "@num": "98", "#text": "Code général des impôts, CGI. - art. 98 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296709", "@num": "41 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 10 août 1987", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000042915716", "@num": "L107 B", "#text": "Livre des procédures fiscales - art. L107 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315648", "@num": "L17", "#text": "Livre des procédures fiscales - art. L17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314965", "@num": "L21", "#text": "Livre des procédures fiscales - art. L21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314966", "@num": "L21 A", "#text": "Livre des procédures fiscales - art. L21 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037095007", "@num": "L23 A", "#text": "Livre des procédures fiscales - art. L23 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037312905", "@num": "L49", "#text": "Livre des procédures fiscales - art. L49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022177798", "@num": "L80 L", "#text": "Livre des procédures fiscales - art. L80 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales L56 à L61 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180034", "@fin": "2999-01-01", "#text": "I : Procédure de redressement contradictoire", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163091", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315679", "@fin": "1986-12-31", "@num": "L55", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315680", "@fin": "2004-06-01", "@num": "L55", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315681", "@fin": "2009-11-01", "@num": "L55", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020898650", "@fin": "2999-01-01", "@num": "L55", "@etat": "VIGUEUR", "@debut": "2009-11-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous réserve des dispositions de l'article L56, lorsque l'administration des impôts constate une insuffisance, une inexactitude, une omission ou une dissimulation dans les éléments servant de base au calcul des impôts, droits, taxes, redevances ou sommes quelconques dues en vertu du code général des impôts, les redressements correspondants sont effectués suivant la procédure de redressement contradictoire définie aux articles L57 à L61 A.
\n
\n
Cette procédure s'applique également lorsque l'administration effectue la reconstitution du montant déclaré du bénéfice industriel ou commercial, du bénéfice non commercial, du bénéfice agricole ou du chiffre d'affaires déterminé selon un mode réel d'imposition.
\n
" } }, "LEGIARTI000006315681": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L55", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-11-01", "DATE_DEBUT": "2004-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315681", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315681.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL055AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000027149174", "#text": "Arrêté du 29 octobre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022972560", "@nortexte": "BCRE1011675A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-10-29" }, { "#text": "CGI 1649 QUINQUIES A 1 (SAUF 6ème, 7ème, 8ème LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGITEXT000022974139", "#text": "Décret n°2010-1300\n du 29 octobre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022972470", "@nortexte": "BCRE1011602D", "@numtexte": "2010-1300", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-29" }, { "@id": "LEGIARTI000006308849", "@num": "229 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 229 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030060837", "@num": "L331-22", "#text": "Code de l'urbanisme - art. L331-22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031764342", "@num": "L520-16", "#text": "Code de l'urbanisme - art. L520-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074075", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917453", "@num": "L524-8", "#text": "Code du patrimoine - art. L524-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029026334", "@num": "D2333-79", "#text": "Code général des collectivités territoriales - art. D2333-79 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303104", "@num": "175 A", "#text": "Code général des impôts, CGI. - art. 175 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307748", "@num": "55", "#text": "Code général des impôts, CGI. - art. 55 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307214", "@num": "98", "#text": "Code général des impôts, CGI. - art. 98 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296709", "@num": "41 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 71-290 1971-04-15 ART. 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 31 août 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 24 1", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000039280560", "@num": "81", "#text": "Loi n° 86-1317 du 30 décembre 1986 - art. 81 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006848852", "@num": "9", "#text": "Loi n°2001-44 du 17 janvier 2001 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000221337", "@nortexte": "MCCX9900003L", "@numtexte": "2001-44", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-01-17" }, { "@id": "LEGIARTI000042915716", "@num": "L107 B", "#text": "Livre des procédures fiscales - art. L107 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315648", "@num": "L17", "#text": "Livre des procédures fiscales - art. L17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314965", "@num": "L21", "#text": "Livre des procédures fiscales - art. L21 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314966", "@num": "L21 A", "#text": "Livre des procédures fiscales - art. L21 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037095007", "@num": "L23 A", "#text": "Livre des procédures fiscales - art. L23 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037312905", "@num": "L49", "#text": "Livre des procédures fiscales - art. L49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315682", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315035", "@num": "L57", "#text": "Livre des procédures fiscales - art. L57 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022177798", "@num": "L80 L", "#text": "Livre des procédures fiscales - art. L80 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Ordonnance 2004-281 2004-12-25 art. 27 JORF 27 mars 2004 en vigueur le 1er juin 2004", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180034", "@fin": "2999-01-01", "#text": "I : Procédure de redressement contradictoire", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163091", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315679", "@fin": "1986-12-31", "@num": "L55", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315680", "@fin": "2004-06-01", "@num": "L55", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315681", "@fin": "2009-11-01", "@num": "L55", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020898650", "@fin": "2999-01-01", "@num": "L55", "@etat": "VIGUEUR", "@debut": "2009-11-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sous réserve des dispositions de l'article L. 56, lorsque l'administration des impôts constate une insuffisance, une inexactitude, une omission ou une dissimulation dans les éléments servant de base au calcul des impôts, droits, taxes, redevances ou sommes quelconques dues en vertu du code général des impôts, les rectifications correspondantes sont effectuées suivant la procédure de rectification contradictoire définie aux articles L. 57 à L. 61 A. \n

Cette procédure s'applique également lorsque l'administration effectue la reconstitution du montant déclaré du bénéfice industriel ou commercial, du bénéfice non commercial, du bénéfice agricole ou du chiffre d'affaires déterminé selon un mode réel d'imposition.

" } }, "LEGIARTI000020898650": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L55", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2009-11-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020898650", "URL": "article/LEGI/ARTI/00/00/20/89/86/LEGIARTI000020898650.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 24 1", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000039280560", "@num": "81", "#text": "Loi n° 86-1317 du 30 décembre 1986 - art. 81 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006848852", "@num": "9", "#text": "Loi n°2001-44 du 17 janvier 2001 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000221337", "@nortexte": "MCCX9900003L", "@numtexte": "2001-44", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2001-01-17" }, { "@id": "LEGIARTI000020894314", "@num": "27", "#text": "LOI n°2009-888\n du 22 juillet 2009 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020893055", "@nortexte": "ECEX0828955L", "@numtexte": "2009-888", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-07-22" }, { "@id": "LEGITEXT000027149174", "#text": "Arrêté du 29 octobre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022972560", "@nortexte": "BCRE1011675A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-10-29" }, { "#text": "CGI 1649 QUINQUIES A 1 (SAUF 6ème, 7ème, 8ème LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGITEXT000022974139", "#text": "Décret n°2010-1300\n du 29 octobre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022972470", "@nortexte": "BCRE1011602D", "@numtexte": "2010-1300", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-10-29" }, { "@id": "LEGIARTI000006308849", "@num": "229 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 229 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030060837", "@num": "L331-22", "#text": "Code de l'urbanisme - art. 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Sous réserve des dispositions de l'article L. 56, lorsque l'administration des impôts constate une insuffisance, une inexactitude, une omission ou une dissimulation dans les éléments servant de base au calcul des impôts, droits, taxes, redevances ou sommes quelconques dues en vertu du code général des impôts ou de l'article L. 2333-55-2 du code général des collectivités territoriales, les rectifications correspondantes sont effectuées suivant la procédure de rectification contradictoire définie aux articles L. 57 à L. 61 A.\n

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Article L21 AUTONOME VIGUEUR, en vigueur depuis le 01/06/2004 (Livre des procédures fiscales)