{ "article": { "LEGIARTI000006315047": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L61", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1981-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315047", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315047.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL061AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 QUINQUIES A 2 (AL. 3 3 DERNIERES LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1649 QUINQUIES A 3 (AL. 3 3 PREMIERES LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 24 2, 3", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000701292", "#text": "Décret 81-859 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000048838867", "@num": "57", "#text": "Code général des impôts, CGI. - art. 57 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315437", "@num": "L190", "#text": "Livre des procédures fiscales - art. L190 (V)", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315047", "@fin": "2999-01-01", "@num": "L61", "@etat": "VIGUEUR", "@debut": "1981-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Après l'établissement du rôle ou l'émission de l'avis de mise en recouvrement, le contribuable conserve le droit de présenter une réclamation conformément à l'article L. 190.
\n
" } }, "LEGIARTI000006315437": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L190", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-12-30", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315437", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315437.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL190AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 1948-12-09 art. 2065", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 3 I", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000006927869", "@num": "20", "#text": "Décret n°93-309 du 9 mars 1993 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006322298", "@num": "43", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 43 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006251359", "@num": "1", "#text": "Décret n°2006-552 du 15 mai 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000819031", "@nortexte": "BUDF0500043D", "@numtexte": "2006-552", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-15" }, { "@id": "LEGITEXT000027732060", "#text": "Décret n°2013-643\n du 18 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027730595", "@nortexte": "EFIE1303660D", "@numtexte": "2013-643", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-18" }, { "@id": "LEGIARTI000033033135", "@num": "1", "#text": "Décret n°2016-1099 du 11 août 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033026108", "@nortexte": "FCPE1604885D", "@numtexte": "2016-1099", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGITEXT000037205770", "#text": "Arrêté du 27 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037202953", "@nortexte": "CPAE1728194A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-27" }, { "@id": "LEGITEXT000048108488", "#text": "Arrêté du 20 septembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048107501", "@nortexte": "ECOE2323610A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-09-20" }, { "@id": "LEGIARTI000006314071", "@num": "1930", "#text": "Code général des impôts, CGI. - art. 1930 (T) 1", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989424", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737157", "@num": "95 ZO", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZO (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046901071", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315047", "@num": "L61", "#text": "Livre des procédures fiscales - art. L61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315061", "@num": "L76 A", "#text": "Livre des procédures fiscales - art. L76 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027734505", "@num": "R*196-1", "#text": "Livre des procédures fiscales - art. R*196-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047280419", "@num": "R*196-2", "#text": "Livre des procédures fiscales - art. R*196-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623853", "@num": "R190-3", "#text": "Livre des procédures fiscales - art. R190-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006315437", "@fin": "1989-12-30", "@num": "L190", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315438", "@fin": "1993-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315439", "@fin": "2002-12-31", "@num": "L190", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315440", "@fin": "2004-03-27", "@num": "L190", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315441", "@fin": "2005-12-31", "@num": "L190", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315442", "@fin": "2006-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315443", "@fin": "2007-12-29", "@num": "L190", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014199", "@fin": "2008-04-03", "@num": "L190", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570178", "@fin": "2013-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949313", "@fin": "2013-12-08", "@num": "L190", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312224", "@fin": "2017-09-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817252", "@fin": "2022-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874434", "@fin": "2022-09-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917153", "@fin": "2999-01-01", "@num": "L190", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les réclamations relatives aux impôts, contributions, droits, taxes, redevances, soultes et pénalités de toute nature, établis ou recouvrés par les agents de la direction générale des impôts, relèvent de la juridiction contentieuse lorsqu'elles tendent à obtenir soit la réparation d'erreurs commises dans l'assiette ou le calcul des impositions, soit le bénéfice d'un droit résultant d'une disposition législative ou réglementaire.
\n
" } }, "LEGIARTI000006315438": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L190", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1989-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006315438", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315438.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL190AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1930 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 3 I", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000322103", "#text": "Loi 89-936 1989-12-29 art. 36 I, II Finances rectificative pour 1989 JORF 30 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006927869", "@num": "20", "#text": "Décret n°93-309 du 9 mars 1993 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006322298", "@num": "43", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 43 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006251359", "@num": "1", "#text": "Décret n°2006-552 du 15 mai 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000819031", "@nortexte": "BUDF0500043D", "@numtexte": "2006-552", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-15" }, { "@id": "LEGITEXT000027732060", "#text": "Décret n°2013-643\n du 18 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027730595", "@nortexte": "EFIE1303660D", "@numtexte": "2013-643", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-18" }, { "@id": "LEGIARTI000033033135", "@num": "1", "#text": "Décret n°2016-1099 du 11 août 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033026108", "@nortexte": "FCPE1604885D", "@numtexte": "2016-1099", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGITEXT000037205770", "#text": "Arrêté du 27 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037202953", "@nortexte": "CPAE1728194A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-27" }, { "@id": "LEGITEXT000048108488", "#text": "Arrêté du 20 septembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048107501", "@nortexte": "ECOE2323610A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-09-20" }, { "@id": "LEGIARTI000044989424", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737157", "@num": "95 ZO", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZO (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1948-12-09 art. 2065", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000046901071", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315047", "@num": "L61", "#text": "Livre des procédures fiscales - art. L61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315061", "@num": "L76 A", "#text": "Livre des procédures fiscales - art. L76 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027734505", "@num": "R*196-1", "#text": "Livre des procédures fiscales - art. R*196-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047280419", "@num": "R*196-2", "#text": "Livre des procédures fiscales - art. R*196-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623853", "@num": "R190-3", "#text": "Livre des procédures fiscales - art. R190-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Modification directe incorporée dans l'édition du 15 juin 1990", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006315437", "@fin": "1989-12-30", "@num": "L190", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315438", "@fin": "1993-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315439", "@fin": "2002-12-31", "@num": "L190", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315440", "@fin": "2004-03-27", "@num": "L190", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315441", "@fin": "2005-12-31", "@num": "L190", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315442", "@fin": "2006-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315443", "@fin": "2007-12-29", "@num": "L190", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014199", "@fin": "2008-04-03", "@num": "L190", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570178", "@fin": "2013-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949313", "@fin": "2013-12-08", "@num": "L190", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312224", "@fin": "2017-09-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817252", "@fin": "2022-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874434", "@fin": "2022-09-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917153", "@fin": "2999-01-01", "@num": "L190", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les réclamations relatives aux impôts, contributions, droits, taxes, redevances, soultes et pénalités de toute nature, établis ou recouvrés par les agents de la direction générale des impôts, relèvent de la juridiction contentieuse lorsqu'elles tendent à obtenir soit la réparation d'erreurs commises dans l'assiette ou le calcul des impositions, soit le bénéfice d'un droit résultant d'une disposition législative ou réglementaire. Sont instruites et jugées selon les règles du présent chapitre toutes actions tendant à la décharge ou à la réduction d'une imposition ou à l'exercice de droits à déduction, fondées sur la non-conformité de la règle de droit dont il a été fait application à une règle de droit supérieure.
\n Lorsque cette non-conformité a été révélée par une décision juridictionnelle, l'action en restitution des sommes versées ou en paiement des droits à déduction non exercés ou l'action en réparation du préjudice subi ne peut porter que sur la période postérieure au 1er janvier de la quatrième année précédant celle où la décision révélant la non-conformité est intervenue.(1)
\n
(1) Ces dispositions sont applicables à tous les litiges engagés par des réclamations présentées après l'entrée en vigueur de la loi de Finances rectificative.
\n
" } }, "LEGIARTI000006315439": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L190", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-12-31", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315439", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315439.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL190AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 3 I", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000006535294", "@num": "1", "#text": "Décret n°92-1431 du 30 décembre 1992 - art. 1 (VT) JORF 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000725511", "@nortexte": "BUDF9200035D", "@numtexte": "92-1431", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000726542", "#text": "Décret 93-309 1993-03-09 art. 19 1° et 22 JORF 11 mars 1993 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "JORFTEXT000000726542", "#text": "Décret 93-309 1993-03-09 art. 22", "@sens": "source", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927869", "@num": "20", "#text": "Décret n°93-309 du 9 mars 1993 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006322298", "@num": "43", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 43 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006251359", "@num": "1", "#text": "Décret n°2006-552 du 15 mai 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000819031", "@nortexte": "BUDF0500043D", "@numtexte": "2006-552", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-15" }, { "@id": "LEGITEXT000027732060", "#text": "Décret n°2013-643\n du 18 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027730595", "@nortexte": "EFIE1303660D", "@numtexte": "2013-643", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-18" }, { "@id": "LEGIARTI000033033135", "@num": "1", "#text": "Décret n°2016-1099 du 11 août 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033026108", "@nortexte": "FCPE1604885D", "@numtexte": "2016-1099", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGITEXT000037205770", "#text": "Arrêté du 27 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037202953", "@nortexte": "CPAE1728194A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-27" }, { "@id": "LEGITEXT000048108488", "#text": "Arrêté du 20 septembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048107501", "@nortexte": "ECOE2323610A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-09-20" }, { "@id": "LEGIARTI000006314071", "@num": "1930", "#text": "Code général des impôts, CGI. - art. 1930 (T) 1", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989424", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737157", "@num": "95 ZO", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZO (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décision du Conseil Constitutionnel 92-172L 1992-12-29", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Décret 1948-12-09 art. 2065", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Jurisprudence 1999-06-02 13O-4-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Jurisprudence 2000-09-14 13O-5-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Jurisprudence 2000-12-19 13O-7-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000046901071", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315047", "@num": "L61", "#text": "Livre des procédures fiscales - art. L61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315061", "@num": "L76 A", "#text": "Livre des procédures fiscales - art. L76 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027734505", "@num": "R*196-1", "#text": "Livre des procédures fiscales - art. R*196-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047280419", "@num": "R*196-2", "#text": "Livre des procédures fiscales - art. R*196-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623853", "@num": "R190-3", "#text": "Livre des procédures fiscales - art. R190-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006315437", "@fin": "1989-12-30", "@num": "L190", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315438", "@fin": "1993-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315439", "@fin": "2002-12-31", "@num": "L190", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315440", "@fin": "2004-03-27", "@num": "L190", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315441", "@fin": "2005-12-31", "@num": "L190", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315442", "@fin": "2006-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315443", "@fin": "2007-12-29", "@num": "L190", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014199", "@fin": "2008-04-03", "@num": "L190", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570178", "@fin": "2013-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949313", "@fin": "2013-12-08", "@num": "L190", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312224", "@fin": "2017-09-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817252", "@fin": "2022-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874434", "@fin": "2022-09-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917153", "@fin": "2999-01-01", "@num": "L190", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les réclamations relatives aux impôts, contributions, droits, taxes, redevances, soultes et pénalités de toute nature, établis ou recouvrés par les agents de l'administration, relèvent de la juridiction contentieuse lorsqu'elles tendent à obtenir soit la réparation d'erreurs commises dans l'assiette ou le calcul des impositions, soit le bénéfice d'un droit résultant d'une disposition législative ou réglementaire.
\n
Sont instruites et jugées selon les règles du présent chapitre toutes actions tendant à la décharge ou à la réduction d'une imposition ou à l'exercice de droits à déduction, fondées sur la non-conformité de la règle de droit dont il a été fait application à une règle de droit supérieure.
\n
Lorsque cette non-conformité a été révélée par une décision juridictionnelle, l'action en restitution des sommes versées ou en paiement des droits à déduction non exercés ou l'action en réparation du préjudice subi ne peut porter que sur la période postérieure au 1er janvier de la quatrième année précédant celle où la décision révélant la non-conformité est intervenue.
" } }, "LEGIARTI000006315440": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L190", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-03-27", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315440", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315440.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL190AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1930 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006927869", "@num": "20", "#text": "Décret n°93-309 du 9 mars 1993 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006251359", "@num": "1", "#text": "Décret n°2006-552 du 15 mai 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000819031", "@nortexte": "BUDF0500043D", "@numtexte": "2006-552", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-15" }, { "@id": "LEGITEXT000027732060", "#text": "Décret n°2013-643\n du 18 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027730595", "@nortexte": "EFIE1303660D", "@numtexte": "2013-643", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-18" }, { "@id": "LEGIARTI000033033135", "@num": "1", "#text": "Décret n°2016-1099 du 11 août 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033026108", "@nortexte": "FCPE1604885D", "@numtexte": "2016-1099", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGITEXT000037205770", "#text": "Arrêté du 27 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037202953", "@nortexte": "CPAE1728194A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-27" }, { "@id": "LEGITEXT000048108488", "#text": "Arrêté du 20 septembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048107501", "@nortexte": "ECOE2323610A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-09-20" }, { "@id": "LEGIARTI000044989424", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737157", "@num": "95 ZO", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZO (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1948-12-09 art. 2065", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 1er janvier 2003", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Jurisprudence 2000-09-14 13O-5-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Jurisprudence 2000-12-19 13O-7-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 3 I", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000006321509", "@num": "86", "#text": "Loi - art. 86 () JORF 31 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006322298", "@num": "43", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 43 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000046901071", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315035", "@num": "L57", "#text": "Livre des procédures fiscales - art. L57 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315047", "@num": "L61", "#text": "Livre des procédures fiscales - art. L61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315061", "@num": "L76 A", "#text": "Livre des procédures fiscales - art. L76 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027734505", "@num": "R*196-1", "#text": "Livre des procédures fiscales - art. R*196-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047280419", "@num": "R*196-2", "#text": "Livre des procédures fiscales - art. R*196-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623853", "@num": "R190-3", "#text": "Livre des procédures fiscales - art. R190-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006315437", "@fin": "1989-12-30", "@num": "L190", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315438", "@fin": "1993-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315439", "@fin": "2002-12-31", "@num": "L190", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315440", "@fin": "2004-03-27", "@num": "L190", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315441", "@fin": "2005-12-31", "@num": "L190", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315442", "@fin": "2006-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315443", "@fin": "2007-12-29", "@num": "L190", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014199", "@fin": "2008-04-03", "@num": "L190", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570178", "@fin": "2013-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949313", "@fin": "2013-12-08", "@num": "L190", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312224", "@fin": "2017-09-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817252", "@fin": "2022-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874434", "@fin": "2022-09-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917153", "@fin": "2999-01-01", "@num": "L190", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les réclamations relatives aux impôts, contributions, droits, taxes, redevances, soultes et pénalités de toute nature, établis ou recouvrés par les agents de l'administration, relèvent de la juridiction contentieuse lorsqu'elles tendent à obtenir soit la réparation d'erreurs commises dans l'assiette ou le calcul des impositions, soit le bénéfice d'un droit résultant d'une disposition législative ou réglementaire.
\n
Relèvent de la même juridiction les réclamations qui tendent à obtenir la réparation d'erreurs commises par l'administration dans la détermination d'un résultat déficitaire, même lorsque ces dernières n'entraînent pas la mise en recouvrement d'une imposition supplémentaire. Les réclamations peuvent être présentées à compter de la réception de la réponse aux observations du contribuable mentionnée à l'article L. 57 ou, en cas de saisine de la commission départementale des impôts directs et des taxes sur le chiffre d'affaires, à compter de la notification de l'avis rendu par cette commission.
\n
Sont instruites et jugées selon les règles du présent chapitre toutes actions tendant à la décharge ou à la réduction d'une imposition ou à l'exercice de droits à déduction, fondées sur la non-conformité de la règle de droit dont il a été fait application à une règle de droit supérieure.
\n
Lorsque cette non-conformité a été révélée par une décision juridictionnelle, l'action en restitution des sommes versées ou en paiement des droits à déduction non exercés ou l'action en réparation du préjudice subi ne peut porter que sur la période postérieure au 1er janvier de la quatrième année précédant celle où la décision révélant la non-conformité est intervenue.
" } }, "LEGIARTI000006315441": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L190", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2004-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006315441", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315441.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL190AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1930 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 1948-12-09 art. 2065", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 3 I", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000006927869", "@num": "20", "#text": "Décret n°93-309 du 9 mars 1993 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006323296", "@num": "28", "#text": "Ordonnance n°2004-281 du 25 mars 2004 - art. 28 () JORF 27 mars 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000797800", "@nortexte": "ECOX0400020R", "@numtexte": "2004-281", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-03-25" }, { "@id": "LEGIARTI000006322298", "@num": "43", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 43 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006251359", "@num": "1", "#text": "Décret n°2006-552 du 15 mai 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000819031", "@nortexte": "BUDF0500043D", "@numtexte": "2006-552", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-15" }, { "@id": "LEGITEXT000027732060", "#text": "Décret n°2013-643\n du 18 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027730595", "@nortexte": "EFIE1303660D", "@numtexte": "2013-643", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-18" }, { "@id": "LEGIARTI000033033135", "@num": "1", "#text": "Décret n°2016-1099 du 11 août 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033026108", "@nortexte": "FCPE1604885D", "@numtexte": "2016-1099", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGITEXT000037205770", "#text": "Arrêté du 27 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037202953", "@nortexte": "CPAE1728194A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-27" }, { "@id": "LEGITEXT000048108488", "#text": "Arrêté du 20 septembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048107501", "@nortexte": "ECOE2323610A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-09-20" }, { "@id": "LEGIARTI000044989424", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737157", "@num": "95 ZO", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZO (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046901071", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315035", "@num": "L57", "#text": "Livre des procédures fiscales - art. L57 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315047", "@num": "L61", "#text": "Livre des procédures fiscales - art. L61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315742", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315061", "@num": "L76 A", "#text": "Livre des procédures fiscales - art. L76 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027734505", "@num": "R*196-1", "#text": "Livre des procédures fiscales - art. R*196-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047280419", "@num": "R*196-2", "#text": "Livre des procédures fiscales - art. R*196-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623853", "@num": "R190-3", "#text": "Livre des procédures fiscales - art. R190-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006315437", "@fin": "1989-12-30", "@num": "L190", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315438", "@fin": "1993-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315439", "@fin": "2002-12-31", "@num": "L190", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315440", "@fin": "2004-03-27", "@num": "L190", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315441", "@fin": "2005-12-31", "@num": "L190", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315442", "@fin": "2006-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315443", "@fin": "2007-12-29", "@num": "L190", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014199", "@fin": "2008-04-03", "@num": "L190", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570178", "@fin": "2013-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949313", "@fin": "2013-12-08", "@num": "L190", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312224", "@fin": "2017-09-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817252", "@fin": "2022-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874434", "@fin": "2022-09-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917153", "@fin": "2999-01-01", "@num": "L190", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les réclamations relatives aux impôts, contributions, droits, taxes, redevances, soultes et pénalités de toute nature, établis ou recouvrés par les agents de l'administration, relèvent de la juridiction contentieuse lorsqu'elles tendent à obtenir soit la réparation d'erreurs commises dans l'assiette ou le calcul des impositions, soit le bénéfice d'un droit résultant d'une disposition législative ou réglementaire.
\n
Relèvent de la même juridiction les réclamations qui tendent à obtenir la réparation d'erreurs commises par l'administration dans la détermination d'un résultat déficitaire ou d'un excédent de taxe sur la valeur ajoutée déductible sur la taxe sur la valeur ajoutée collectée au titre d'une période donnée, même lorsque ces erreurs n'entraînent pas la mise en recouvrement d'une imposition supplémentaire. Les réclamations peuvent être présentées à compter de la réception de la réponse aux observations du contribuable mentionnée à l'article L. 57, ou à compter d'un délai de 30 jours après la notification prévue à l'article L. 76 ou, en cas de saisine de la commission départementale des impôts directs et des taxes sur le chiffre d'affaires, à compter de la notification de l'avis rendu par cette commission.
\n
Sont instruites et jugées selon les règles du présent chapitre toutes actions tendant à la décharge ou à la réduction d'une imposition ou à l'exercice de droits à déduction, fondées sur la non-conformité de la règle de droit dont il a été fait application à une règle de droit supérieure.
\n
Lorsque cette non-conformité a été révélée par une décision juridictionnelle, l'action en restitution des sommes versées ou en paiement des droits à déduction non exercés ou l'action en réparation du préjudice subi ne peut porter que sur la période postérieure au 1er janvier de la quatrième année précédant celle où la décision révélant la non-conformité est intervenue.
" } }, "LEGIARTI000006315442": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L190", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315442", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315442.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL190AAXXXXXAF" } }, "NOTA": { "CONTENU": "
NOTA : Loi 2005-1719 2005-12-30 art. 117 II Finances pour 2006 :
\n Les dispositions du 1° du I s'appliquent aux réclamations invoquant la non-conformité d'une règle de droit à une norme supérieure révélée par une décision juridictionnelle ou un avis rendu au contentieux intervenu à compter du 1er janvier 2006.
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1930 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 3 I", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000006927869", "@num": "20", "#text": "Décret n°93-309 du 9 mars 1993 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006322298", "@num": "43", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 43 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322542", "@num": "117", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 117 (V) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006251359", "@num": "1", "#text": "Décret n°2006-552 du 15 mai 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000819031", "@nortexte": "BUDF0500043D", "@numtexte": "2006-552", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-15" }, { "@id": "LEGITEXT000027732060", "#text": "Décret n°2013-643\n du 18 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027730595", "@nortexte": "EFIE1303660D", "@numtexte": "2013-643", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-18" }, { "@id": "LEGIARTI000033033135", "@num": "1", "#text": "Décret n°2016-1099 du 11 août 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033026108", "@nortexte": "FCPE1604885D", "@numtexte": "2016-1099", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGITEXT000037205770", "#text": "Arrêté du 27 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037202953", "@nortexte": "CPAE1728194A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-27" }, { "@id": "LEGITEXT000048108488", "#text": "Arrêté du 20 septembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048107501", "@nortexte": "ECOE2323610A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-09-20" }, { "@id": "LEGIARTI000044989424", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737157", "@num": "95 ZO", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZO (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1948-12-09 art. 2065", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000046901071", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315035", "@num": "L57", "#text": "Livre des procédures fiscales - art. L57 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315047", "@num": "L61", "#text": "Livre des procédures fiscales - art. L61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315742", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315061", "@num": "L76 A", "#text": "Livre des procédures fiscales - art. L76 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027734505", "@num": "R*196-1", "#text": "Livre des procédures fiscales - art. R*196-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047280419", "@num": "R*196-2", "#text": "Livre des procédures fiscales - art. R*196-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623853", "@num": "R190-3", "#text": "Livre des procédures fiscales - art. R190-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449176", "@num": "L113-1", "#text": "Code de justice administrative. - art. L113-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006518634", "@num": "L151-1", "#text": "CODE DE L'ORGANISATION JUDICIAIRE. - art. L151-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006315437", "@fin": "1989-12-30", "@num": "L190", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315438", "@fin": "1993-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315439", "@fin": "2002-12-31", "@num": "L190", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315440", "@fin": "2004-03-27", "@num": "L190", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315441", "@fin": "2005-12-31", "@num": "L190", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315442", "@fin": "2006-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315443", "@fin": "2007-12-29", "@num": "L190", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014199", "@fin": "2008-04-03", "@num": "L190", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570178", "@fin": "2013-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949313", "@fin": "2013-12-08", "@num": "L190", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312224", "@fin": "2017-09-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817252", "@fin": "2022-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874434", "@fin": "2022-09-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917153", "@fin": "2999-01-01", "@num": "L190", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les réclamations relatives aux impôts, contributions, droits, taxes, redevances, soultes et pénalités de toute nature, établis ou recouvrés par les agents de l'administration, relèvent de la juridiction contentieuse lorsqu'elles tendent à obtenir soit la réparation d'erreurs commises dans l'assiette ou le calcul des impositions, soit le bénéfice d'un droit résultant d'une disposition législative ou réglementaire.
\n
Relèvent de la même juridiction les réclamations qui tendent à obtenir la réparation d'erreurs commises par l'administration dans la détermination d'un résultat déficitaire ou d'un excédent de taxe sur la valeur ajoutée déductible sur la taxe sur la valeur ajoutée collectée au titre d'une période donnée, même lorsque ces erreurs n'entraînent pas la mise en recouvrement d'une imposition supplémentaire. Les réclamations peuvent être présentées à compter de la réception de la réponse aux observations du contribuable mentionnée à l'article L. 57, ou à compter d'un délai de 30 jours après la notification prévue à l'article L. 76 ou, en cas de saisine de la commission départementale des impôts directs et des taxes sur le chiffre d'affaires, à compter de la notification de l'avis rendu par cette commission.
\n
Sont instruites et jugées selon les règles du présent chapitre toutes actions tendant à la décharge ou à la réduction d'une imposition ou à l'exercice de droits à déduction, fondées sur la non-conformité de la règle de droit dont il a été fait application à une règle de droit supérieure.
\n
Lorsque cette non-conformité a été révélée par une décision juridictionnelle ou un avis rendu au contentieux, l'action en restitution des sommes versées ou en paiement des droits à déduction non exercés ou l'action en réparation du préjudice subi ne peut porter que sur la période postérieure au 1er janvier de la troisième année précédant celle où la décision ou l'avis révélant la non-conformité est intervenu.
\n
Pour l'application de l'alinéa précédent, sont considérés comme des décisions juridictionnelles ou des avis rendus au contentieux les décisions du Conseil d'Etat ainsi que les avis rendus en application de l'article L. 113-1 du code de justice administrative, les arrêts de la Cour de cassation ainsi que les avis rendus en application de l'article L. 151-1 du code de l'organisation judiciaire, les arrêts du Tribunal des conflits et les arrêts de la Cour de justice des Communautés européennes se prononçant sur un recours en annulation, sur une action en manquement ou sur une question préjudicielle.
" } }, "LEGIARTI000006315443": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L190", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-29", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315443", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315443.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL190AAXXXXXAG" } }, "NOTA": { "CONTENU": "
NOTA (1) : Ces dispositions s'appliquent aux réclamations invoquant la non-conformité d'une règle de droit à une norme supérieure révélée par une décision juridictionnelle ou un avis rendu au contentieux intervenu à compter du 1er janvier 2006.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1930 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 3 I", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000006927869", "@num": "20", "#text": "Décret n°93-309 du 9 mars 1993 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006322298", "@num": "43", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 43 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000637070", "#text": "Décret 2006-357 2006-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000637070", "@nortexte": "BUDF0600013D", "@numtexte": "2006-357", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000006250213", "@num": "1", "#text": "Décret n°2006-357 du 24 mars 2006 - art. 1 () JORF 26 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000637070", "@nortexte": "BUDF0600013D", "@numtexte": "2006-357", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000006251359", "@num": "1", "#text": "Décret n°2006-552 du 15 mai 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000819031", "@nortexte": "BUDF0500043D", "@numtexte": "2006-552", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-15" }, { "@id": "LEGITEXT000027732060", "#text": "Décret n°2013-643\n du 18 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027730595", "@nortexte": "EFIE1303660D", "@numtexte": "2013-643", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-18" }, { "@id": "LEGIARTI000033033135", "@num": "1", "#text": "Décret n°2016-1099 du 11 août 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033026108", "@nortexte": "FCPE1604885D", "@numtexte": "2016-1099", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGITEXT000037205770", "#text": "Arrêté du 27 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037202953", "@nortexte": "CPAE1728194A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-27" }, { "@id": "LEGITEXT000048108488", "#text": "Arrêté du 20 septembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048107501", "@nortexte": "ECOE2323610A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-09-20" }, { "@id": "LEGIARTI000044989424", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737157", "@num": "95 ZO", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZO (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1948-12-09 art. 2065", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000046901071", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315035", "@num": "L57", "#text": "Livre des procédures fiscales - art. L57 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315047", "@num": "L61", "#text": "Livre des procédures fiscales - art. L61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315742", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315061", "@num": "L76 A", "#text": "Livre des procédures fiscales - art. L76 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027734505", "@num": "R*196-1", "#text": "Livre des procédures fiscales - art. R*196-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047280419", "@num": "R*196-2", "#text": "Livre des procédures fiscales - art. R*196-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623853", "@num": "R190-3", "#text": "Livre des procédures fiscales - art. R190-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449176", "@num": "L113-1", "#text": "Code de justice administrative. - art. L113-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006518634", "@num": "L151-1", "#text": "CODE DE L'ORGANISATION JUDICIAIRE. - art. L151-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006315437", "@fin": "1989-12-30", "@num": "L190", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315438", "@fin": "1993-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315439", "@fin": "2002-12-31", "@num": "L190", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315440", "@fin": "2004-03-27", "@num": "L190", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315441", "@fin": "2005-12-31", "@num": "L190", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315442", "@fin": "2006-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315443", "@fin": "2007-12-29", "@num": "L190", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014199", "@fin": "2008-04-03", "@num": "L190", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570178", "@fin": "2013-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949313", "@fin": "2013-12-08", "@num": "L190", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312224", "@fin": "2017-09-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817252", "@fin": "2022-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874434", "@fin": "2022-09-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917153", "@fin": "2999-01-01", "@num": "L190", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les réclamations relatives aux impôts, contributions, droits, taxes, redevances, soultes et pénalités de toute nature, établis ou recouvrés par les agents de l'administration, relèvent de la juridiction contentieuse lorsqu'elles tendent à obtenir soit la réparation d'erreurs commises dans l'assiette ou le calcul des impositions, soit le bénéfice d'un droit résultant d'une disposition législative ou réglementaire.
\n
Relèvent de la même juridiction les réclamations qui tendent à obtenir la réparation d'erreurs commises par l'administration dans la détermination d'un résultat déficitaire ou d'un excédent de taxe sur la valeur ajoutée déductible sur la taxe sur la valeur ajoutée collectée au titre d'une période donnée, même lorsque ces erreurs n'entraînent pas la mise en recouvrement d'une imposition supplémentaire. Les réclamations peuvent être présentées à compter de la réception de la réponse aux observations du contribuable mentionnée à l'article L. 57, ou à compter d'un délai de 30 jours après la notification prévue à l'article L. 76 ou, en cas de saisine de la commission départementale des impôts directs et des taxes sur le chiffre d'affaires, à compter de la notification de l'avis rendu par cette commission.
\n
Sont instruites et jugées selon les règles du présent chapitre toutes actions tendant à la décharge ou à la réduction d'une imposition ou à l'exercice de droits à déduction, fondées sur la non-conformité de la règle de droit dont il a été fait application à une règle de droit supérieure.
\n
Lorsque cette non-conformité a été révélée par une décision juridictionnelle ou un avis rendu au contentieux, l'action en restitution des sommes versées ou en paiement des droits à déduction non exercés ou l'action en réparation du préjudice subi ne peut porter que sur la période postérieure au 1er janvier de la troisième année précédant celle où la décision ou l'avis révélant la non-conformité est intervenu (1).
\n
Pour l'application du quatrième alinéa, sont considérés comme des décisions juridictionnelles ou des avis rendus au contentieux les décisions du Conseil d'Etat ainsi que les avis rendus en application de l'article L. 113-1 du code de justice administrative, les arrêts de la Cour de cassation ainsi que les avis rendus en application de l'article L. 151-1 du code de l'organisation judiciaire, les arrêts du Tribunal des conflits et les arrêts de la Cour de justice des Communautés européennes se prononçant sur un recours en annulation, sur une action en manquement ou sur une question préjudicielle.
" } }, "LEGIARTI000018014199": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L190", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-04-03", "DATE_DEBUT": "2007-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000018014199", "URL": "article/LEGI/ARTI/00/00/18/01/41/LEGIARTI000018014199.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

dispositions applicables aux propositions de rectifications adressées à compter du 1er juillet 2008.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1930 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 3 I", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000006927869", "@num": "20", "#text": "Décret n°93-309 du 9 mars 1993 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006322298", "@num": "43", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 43 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006251359", "@num": "1", "#text": "Décret n°2006-552 du 15 mai 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000819031", "@nortexte": "BUDF0500043D", "@numtexte": "2006-552", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-15" }, { "@id": "LEGIARTI000017885090", "@num": "16", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGITEXT000027732060", "#text": "Décret n°2013-643\n du 18 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027730595", "@nortexte": "EFIE1303660D", "@numtexte": "2013-643", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-18" }, { "@id": "LEGIARTI000033033135", "@num": "1", "#text": "Décret n°2016-1099 du 11 août 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033026108", "@nortexte": "FCPE1604885D", "@numtexte": "2016-1099", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGITEXT000037205770", "#text": "Arrêté du 27 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037202953", "@nortexte": "CPAE1728194A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-27" }, { "@id": "LEGITEXT000048108488", "#text": "Arrêté du 20 septembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048107501", "@nortexte": "ECOE2323610A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-09-20" }, { "@id": "LEGIARTI000044989424", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737157", "@num": "95 ZO", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZO (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1948-12-09 art. 2065", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000046901071", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315047", "@num": "L61", "#text": "Livre des procédures fiscales - art. L61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315061", "@num": "L76 A", "#text": "Livre des procédures fiscales - art. L76 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027734505", "@num": "R*196-1", "#text": "Livre des procédures fiscales - art. R*196-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047280419", "@num": "R*196-2", "#text": "Livre des procédures fiscales - art. R*196-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623853", "@num": "R190-3", "#text": "Livre des procédures fiscales - art. R190-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006315437", "@fin": "1989-12-30", "@num": "L190", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315438", "@fin": "1993-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315439", "@fin": "2002-12-31", "@num": "L190", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315440", "@fin": "2004-03-27", "@num": "L190", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315441", "@fin": "2005-12-31", "@num": "L190", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315442", "@fin": "2006-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315443", "@fin": "2007-12-29", "@num": "L190", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014199", "@fin": "2008-04-03", "@num": "L190", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570178", "@fin": "2013-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949313", "@fin": "2013-12-08", "@num": "L190", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312224", "@fin": "2017-09-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817252", "@fin": "2022-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874434", "@fin": "2022-09-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917153", "@fin": "2999-01-01", "@num": "L190", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les réclamations relatives aux impôts, contributions, droits, taxes, redevances, soultes et pénalités de toute nature, établis ou recouvrés par les agents de l'administration, relèvent de la juridiction contentieuse lorsqu'elles tendent à obtenir soit la réparation d'erreurs commises dans l'assiette ou le calcul des impositions, soit le bénéfice d'un droit résultant d'une disposition législative ou réglementaire.

Relèvent de la même juridiction les réclamations qui tendent à obtenir la réparation d'erreurs commises par l'administration dans la détermination d'un résultat déficitaire ou d'un excédent de taxe sur la valeur ajoutée déductible sur la taxe sur la valeur ajoutée collectée au titre d'une période donnée, même lorsque ces erreurs n'entraînent pas la mise en recouvrement d'une imposition supplémentaire. Les réclamations peuvent être présentées à compter de la réception de la réponse aux observations du contribuable mentionnée à l'article L. 57, ou à compter d'un délai de 30 jours après la notification prévue à l'article L. 76 ou, en cas de saisine de la commission départementale ou nationale des impôts directs et des taxes sur le chiffre d'affaires, à compter de la notification de l'avis rendu par cette commission.

Sont instruites et jugées selon les règles du présent chapitre toutes actions tendant à la décharge ou à la réduction d'une imposition ou à l'exercice de droits à déduction, fondées sur la non-conformité de la règle de droit dont il a été fait application à une règle de droit supérieure.

Lorsque cette non-conformité a été révélée par une décision juridictionnelle ou un avis rendu au contentieux, l'action en restitution des sommes versées ou en paiement des droits à déduction non exercés ou l'action en réparation du préjudice subi ne peut porter que sur la période postérieure au 1er janvier de la troisième année précédant celle où la décision ou l'avis révélant la non-conformité est intervenu (1).

Pour l'application du quatrième alinéa, sont considérés comme des décisions juridictionnelles ou des avis rendus au contentieux les décisions du Conseil d'Etat ainsi que les avis rendus en application de l'article L. 113-1 du code de justice administrative, les arrêts de la Cour de cassation ainsi que les avis rendus en application de l'article L. 151-1 du code de l'organisation judiciaire, les arrêts du Tribunal des conflits et les arrêts de la Cour de justice des Communautés européennes se prononçant sur un recours en annulation, sur une action en manquement ou sur une question préjudicielle.

" } }, "LEGIARTI000018570178": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L190", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2008-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000018570178", "URL": "article/LEGI/ARTI/00/00/18/57/01/LEGIARTI000018570178.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Dispositions applicables aux propositions de rectifications adressées à compter du 1er juillet 2008.

(2) Modification effectuée en conséquence des articles 1er et 6 de l'ordonnance n° 2006-673 du 8 juin 2006.\n

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1930 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 3 I", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000006927869", "@num": "20", "#text": "Décret n°93-309 du 9 mars 1993 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006322298", "@num": "43", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 43 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006251359", "@num": "1", "#text": "Décret n°2006-552 du 15 mai 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000819031", "@nortexte": "BUDF0500043D", "@numtexte": "2006-552", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-15" }, { "@id": "LEGIARTI000018559629", "@num": "1", "#text": "Décret n°2008-295\n du 1er avril 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000018556481", "@nortexte": "ECEL0804932D", "@numtexte": "2008-295", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGITEXT000027732060", "#text": "Décret n°2013-643\n du 18 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027730595", "@nortexte": "EFIE1303660D", "@numtexte": "2013-643", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-18" }, { "@id": "LEGIARTI000033033135", "@num": "1", "#text": "Décret n°2016-1099 du 11 août 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033026108", "@nortexte": "FCPE1604885D", "@numtexte": "2016-1099", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGITEXT000037205770", "#text": "Arrêté du 27 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037202953", "@nortexte": "CPAE1728194A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-27" }, { "@id": "LEGITEXT000048108488", "#text": "Arrêté du 20 septembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048107501", "@nortexte": "ECOE2323610A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-09-20" }, { "@id": "LEGIARTI000044989424", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737157", "@num": "95 ZO", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZO (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1948-12-09 art. 2065", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000046901071", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315035", "@num": "L57", "#text": "Livre des procédures fiscales - art. L57", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315047", "@num": "L61", "#text": "Livre des procédures fiscales - art. L61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315742", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315061", "@num": "L76 A", "#text": "Livre des procédures fiscales - art. L76 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027734505", "@num": "R*196-1", "#text": "Livre des procédures fiscales - art. R*196-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047280419", "@num": "R*196-2", "#text": "Livre des procédures fiscales - art. R*196-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623853", "@num": "R190-3", "#text": "Livre des procédures fiscales - art. R190-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449176", "@num": "L113-1", "#text": "Code de justice administrative - art. L113-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006572227", "@num": "L441-1", "#text": "Code de l'organisation judiciaire - art. L441-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006315437", "@fin": "1989-12-30", "@num": "L190", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315438", "@fin": "1993-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315439", "@fin": "2002-12-31", "@num": "L190", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315440", "@fin": "2004-03-27", "@num": "L190", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315441", "@fin": "2005-12-31", "@num": "L190", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315442", "@fin": "2006-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315443", "@fin": "2007-12-29", "@num": "L190", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014199", "@fin": "2008-04-03", "@num": "L190", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570178", "@fin": "2013-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949313", "@fin": "2013-12-08", "@num": "L190", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312224", "@fin": "2017-09-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817252", "@fin": "2022-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874434", "@fin": "2022-09-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917153", "@fin": "2999-01-01", "@num": "L190", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application du quatrième alinéa, sont considérés comme des décisions juridictionnelles ou des avis rendus au contentieux les décisions du Conseil d'Etat ainsi que les avis rendus en application de l'article L. 113-1 du code de justice administrative, les arrêts de la Cour de cassation ainsi que les avis rendus en application de l'article L. 441-1 du code de l'organisation judiciaire (2), les arrêts du Tribunal des conflits et les arrêts de la Cour de justice des Communautés européennes se prononçant sur un recours en annulation, sur une action en manquement ou sur une question préjudicielle.

" } }, "LEGIARTI000026949313": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L190", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-12-08", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026949313", "URL": "article/LEGI/ARTI/00/00/26/94/93/LEGIARTI000026949313.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2012-1510 du 29 décembre 2012 de finance rectificative pour 2012, article 26 III : Ces dispositions s'appliquent aux réclamations et demandes fondées sur une décision juridictionnelle ou un avis rendu au contentieux prononcés à compter du 1er janvier 2013.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1930 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 3 I", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000006927869", "@num": "20", "#text": "Décret n°93-309 du 9 mars 1993 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006322298", "@num": "43", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 43 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006251359", "@num": "1", "#text": "Décret n°2006-552 du 15 mai 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000819031", "@nortexte": "BUDF0500043D", "@numtexte": "2006-552", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-15" }, { "@id": "LEGIARTI000026888032", "@num": "26", "#text": "LOI n°2012-1510\n du 29 décembre 2012 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGITEXT000027732060", "#text": "Décret n°2013-643\n du 18 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027730595", "@nortexte": "EFIE1303660D", "@numtexte": "2013-643", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-18" }, { "@id": "LEGIARTI000033033135", "@num": "1", "#text": "Décret n°2016-1099 du 11 août 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033026108", "@nortexte": "FCPE1604885D", "@numtexte": "2016-1099", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGITEXT000037205770", "#text": "Arrêté du 27 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037202953", "@nortexte": "CPAE1728194A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-27" }, { "@id": "LEGITEXT000048108488", "#text": "Arrêté du 20 septembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048107501", "@nortexte": "ECOE2323610A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-09-20" }, { "@id": "LEGIARTI000044989424", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737157", "@num": "95 ZO", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZO (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1948-12-09 art. 2065", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000046901071", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315035", "@num": "L57", "#text": "Livre des procédures fiscales - art. L57", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315047", "@num": "L61", "#text": "Livre des procédures fiscales - art. L61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315742", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315061", "@num": "L76 A", "#text": "Livre des procédures fiscales - art. L76 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027734505", "@num": "R*196-1", "#text": "Livre des procédures fiscales - art. R*196-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047280419", "@num": "R*196-2", "#text": "Livre des procédures fiscales - art. R*196-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623853", "@num": "R190-3", "#text": "Livre des procédures fiscales - art. R190-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449176", "@num": "L113-1", "#text": "Code de justice administrative - art. L113-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006572227", "@num": "L441-1", "#text": "Code de l'organisation judiciaire - art. L441-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006315437", "@fin": "1989-12-30", "@num": "L190", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315438", "@fin": "1993-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315439", "@fin": "2002-12-31", "@num": "L190", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315440", "@fin": "2004-03-27", "@num": "L190", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315441", "@fin": "2005-12-31", "@num": "L190", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315442", "@fin": "2006-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315443", "@fin": "2007-12-29", "@num": "L190", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014199", "@fin": "2008-04-03", "@num": "L190", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570178", "@fin": "2013-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949313", "@fin": "2013-12-08", "@num": "L190", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312224", "@fin": "2017-09-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817252", "@fin": "2022-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874434", "@fin": "2022-09-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917153", "@fin": "2999-01-01", "@num": "L190", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont instruites et jugées selon les règles du présent chapitre toutes actions tendant à la décharge ou à la réduction d'une imposition ou à l'exercice de droits à déduction ou à la restitution d'impositions indues, fondées sur la non-conformité de la règle de droit dont il a été fait application à une règle de droit supérieure, révélée par une décision juridictionnelle ou par un avis rendu au contentieux.

Ces actions sont introduites selon les règles de délais applicables aux réclamations mentionnées au premier alinéa. Un décret en Conseil d'Etat fixe les conditions d'application du présent alinéa.

Pour l'application du troisième alinéa, sont considérés comme des décisions juridictionnelles ou des avis rendus au contentieux les décisions du Conseil d'Etat ainsi que les avis rendus en application de l'article L. 113-1 du code de justice administrative, les arrêts de la Cour de cassation ainsi que les avis rendus en application de l'article L. 441-1 du code de l'organisation judiciaire (2), les arrêts du Tribunal des conflits et les arrêts de la Cour de justice de l'Union européenne se prononçant sur un recours en annulation, sur une action en manquement ou sur une question préjudicielle.

" } }, "LEGIARTI000028312224": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L190", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-09-01", "DATE_DEBUT": "2013-12-08" } }, "META_COMMUN": { "ID": "LEGIARTI000028312224", "URL": "article/LEGI/ARTI/00/00/28/31/22/LEGIARTI000028312224.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1930 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 3 I", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000006927869", "@num": "20", "#text": "Décret n°93-309 du 9 mars 1993 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006322298", "@num": "43", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 43 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006251359", "@num": "1", "#text": "Décret n°2006-552 du 15 mai 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000819031", "@nortexte": "BUDF0500043D", "@numtexte": "2006-552", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-15" }, { "@id": "LEGITEXT000027732060", "#text": "Décret n°2013-643\n du 18 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027730595", "@nortexte": "EFIE1303660D", "@numtexte": "2013-643", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-18" }, { "@id": "LEGIARTI000028280713", "@num": "48", "#text": "LOI n°2013-1117\n du 6 décembre 2013 - art. 48", "@sens": "cible", "@cidtexte": "JORFTEXT000028278976", "@nortexte": "JUSX1310649L", "@numtexte": "2013-1117", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-06" }, { "@id": "LEGIARTI000033033135", "@num": "1", "#text": "Décret n°2016-1099 du 11 août 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033026108", "@nortexte": "FCPE1604885D", "@numtexte": "2016-1099", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGITEXT000037205770", "#text": "Arrêté du 27 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037202953", "@nortexte": "CPAE1728194A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-27" }, { "@id": "LEGITEXT000048108488", "#text": "Arrêté du 20 septembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048107501", "@nortexte": "ECOE2323610A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-09-20" }, { "@id": "LEGIARTI000044989424", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737157", "@num": "95 ZO", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZO (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1948-12-09 art. 2065", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000046901071", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315035", "@num": "L57", "#text": "Livre des procédures fiscales - art. L57", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315047", "@num": "L61", "#text": "Livre des procédures fiscales - art. L61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315742", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315061", "@num": "L76 A", "#text": "Livre des procédures fiscales - art. 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Pour l'établissement de l'impôt sur le revenu dû par les entreprises qui sont sous la dépendance ou qui possèdent le contrôle d'entreprises situées hors de France, les bénéfices indirectement transférés à ces dernières, soit par voie de majoration ou de diminution des prix d'achat ou de vente, soit par tout autre moyen, sont incorporés aux résultats accusés par les comptabilités. Il est procédé de même à l'égard des entreprises qui sont sous la dépendance d'une entreprise ou d'un groupe possédant également le contrôle d'entreprises situées hors de France.

La condition de dépendance ou de contrôle n'est pas exigée lorsque le transfert s'effectue avec des entreprises établies dans un Etat étranger ou dans un territoire situé hors de France dont le régime fiscal est privilégié au sens du deuxième alinéa de l'article 238 A ou établies ou constituées dans un Etat ou territoire non coopératif au sens de l'article 238-0 A.

En cas de défaut de réponse à la demande faite en application de l'article L. 13 B du livre des procédures fiscales ou en cas d'absence de production ou de production partielle de la documentation mentionnée au III de l'article L. 13 AA et à l'article L. 13 AB du même livre, les bases d'imposition concernées par la demande sont évaluées par l'administration à partir des éléments dont elle dispose et en suivant la procédure contradictoire définie aux articles L. 57 à L. 61 du même livre.

A défaut d'éléments précis pour opérer les rectifications prévues aux premier, deuxième et troisième alinéas, les produits imposables sont déterminés par comparaison avec ceux des entreprises similaires exploitées normalement.

" } }, "LEGIARTI000033817252": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L190", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2017-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033817252", "URL": "article/LEGI/ARTI/00/00/33/81/72/LEGIARTI000033817252.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1930 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 1948-12-09 art. 2065", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 3 I", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000006927869", "@num": "20", "#text": "Décret n°93-309 du 9 mars 1993 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006322298", "@num": "43", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 43 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006251359", "@num": "1", "#text": "Décret n°2006-552 du 15 mai 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000819031", "@nortexte": "BUDF0500043D", "@numtexte": "2006-552", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-15" }, { "@id": "LEGITEXT000027732060", "#text": "Décret n°2013-643\n du 18 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027730595", "@nortexte": "EFIE1303660D", "@numtexte": "2013-643", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-18" }, { "@id": "LEGIARTI000033033135", "@num": "1", "#text": "Décret n°2016-1099 du 11 août 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033026108", "@nortexte": "FCPE1604885D", "@numtexte": "2016-1099", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGIARTI000033782340", "@num": "90", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000037205770", "#text": "Arrêté du 27 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037202953", "@nortexte": "CPAE1728194A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-27" }, { "@id": "LEGITEXT000048108488", "#text": "Arrêté du 20 septembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048107501", "@nortexte": "ECOE2323610A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-09-20" }, { "@id": "LEGIARTI000044989424", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737157", "@num": "95 ZO", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZO (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046901071", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. 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Relèvent de la même juridiction les réclamations qui tendent à obtenir la réparation d'erreurs commises par l'administration dans la détermination d'un résultat déficitaire ou d'un excédent de taxe sur la valeur ajoutée déductible sur la taxe sur la valeur ajoutée collectée au titre d'une période donnée, même lorsque ces erreurs n'entraînent pas la mise en recouvrement d'une imposition supplémentaire. Les réclamations peuvent être présentées à compter de la réception de la réponse aux observations du contribuable mentionnée à l'article L. 57, ou à compter d'un délai de 30 jours après la notification prévue à l'article L. 76 ou, en cas de saisine de la commission des impôts directs et des taxes sur le chiffre d'affaires compétente, à compter de la notification de l'avis rendu par cette commission.

" } }, "LEGIARTI000044874434": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L190", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-09-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044874434", "URL": "article/LEGI/ARTI/00/00/44/87/44/LEGIARTI000044874434.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 40 de l'ordonnance n° 2021-1843 du 22 décembre 2021, ces dispositions entrent en vigueur le 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1930 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 3 I", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000006927869", "@num": "20", "#text": "Décret n°93-309 du 9 mars 1993 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006322298", "@num": "43", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 43 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006251359", "@num": "1", "#text": "Décret n°2006-552 du 15 mai 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000819031", "@nortexte": "BUDF0500043D", "@numtexte": "2006-552", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-15" }, { "@id": "LEGITEXT000027732060", "#text": "Décret n°2013-643\n du 18 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027730595", "@nortexte": "EFIE1303660D", "@numtexte": "2013-643", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-18" }, { "@id": "LEGIARTI000033033135", "@num": "1", "#text": "Décret n°2016-1099 du 11 août 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033026108", "@nortexte": "FCPE1604885D", "@numtexte": "2016-1099", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGITEXT000037205770", "#text": "Arrêté du 27 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037202953", "@nortexte": "CPAE1728194A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-27" }, { "@id": "LEGIARTI000044595102", "@num": "11", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGITEXT000048108488", "#text": "Arrêté du 20 septembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048107501", "@nortexte": "ECOE2323610A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-09-20" }, { "@id": "LEGIARTI000044989424", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737157", "@num": "95 ZO", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZO (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1948-12-09 art. 2065", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000046901071", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315035", "@num": "L57", "#text": "Livre des procédures fiscales - art. L57", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315047", "@num": "L61", "#text": "Livre des procédures fiscales - art. L61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315742", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315061", "@num": "L76 A", "#text": "Livre des procédures fiscales - art. L76 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027734505", "@num": "R*196-1", "#text": "Livre des procédures fiscales - art. R*196-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047280419", "@num": "R*196-2", "#text": "Livre des procédures fiscales - art. R*196-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623853", "@num": "R190-3", "#text": "Livre des procédures fiscales - art. R190-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449176", "@num": "L113-1", "#text": "Code de justice administrative - art. L113-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006572227", "@num": "L441-1", "#text": "Code de l'organisation judiciaire - art. L441-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006315437", "@fin": "1989-12-30", "@num": "L190", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315438", "@fin": "1993-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315439", "@fin": "2002-12-31", "@num": "L190", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315440", "@fin": "2004-03-27", "@num": "L190", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315441", "@fin": "2005-12-31", "@num": "L190", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315442", "@fin": "2006-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315443", "@fin": "2007-12-29", "@num": "L190", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014199", "@fin": "2008-04-03", "@num": "L190", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570178", "@fin": "2013-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949313", "@fin": "2013-12-08", "@num": "L190", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312224", "@fin": "2017-09-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817252", "@fin": "2022-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874434", "@fin": "2022-09-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917153", "@fin": "2999-01-01", "@num": "L190", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Relèvent de la même juridiction les réclamations qui tendent à obtenir la réparation d'erreurs commises par l'administration dans la détermination d'un résultat déficitaire ou d'un excédent de taxe sur la valeur ajoutée déductible sur la taxe sur la valeur ajoutée collectée au titre d'une période donnée, même lorsque ces erreurs n'entraînent pas la mise en recouvrement d'une imposition supplémentaire. Les réclamations peuvent être présentées à compter de la réception de la réponse aux observations du contribuable mentionnée à l'article L. 57, ou à compter d'un délai de 30 jours après la notification prévue à l'article L. 76 ou, en cas de saisine de la commission des impôts directs et des taxes sur le chiffre d'affaires compétente, à compter de la notification de l'avis rendu par cette commission.

Ces actions sont introduites selon les règles de délais applicables aux réclamations mentionnées au premier alinéa et se prescrivent par deux ans, selon le cas, à compter de la mise en recouvrement du rôle, de la notification de l'avis de mise en recouvrement ou du titre de perception émis en application de l'article L. 256 B, de la date à laquelle le titre émis en application de l'article L. 256 D est rendu exécutoire ou, en l'absence de mise en recouvrement, du versement de l'impôt contesté ou de la naissance du droit à déduction.

" } }, "LEGIARTI000045917153": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L190", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000045917153", "URL": "article/LEGI/ARTI/00/00/45/91/71/LEGIARTI000045917153.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 16 de l'ordonnance n° 2022-883 du 14 juin 2022, ces dispositions s'appliquent à compter de la date résultant du B du VI de l'article 155 de la loi n° 2020-1721 du 29 décembre 2020 de finances pour 2021.

Se reporter aux conditions d'application prévues à l’article 1^er du décret n° 2022-1102 du 1^er août 2022.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1930 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 1948-12-09 art. 2065", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 3 I", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000006927869", "@num": "20", "#text": "Décret n°93-309 du 9 mars 1993 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006322298", "@num": "43", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 43 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006251359", "@num": "1", "#text": "Décret n°2006-552 du 15 mai 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000819031", "@nortexte": "BUDF0500043D", "@numtexte": "2006-552", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-05-15" }, { "@id": "LEGITEXT000027732060", "#text": "Décret n°2013-643\n du 18 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027730595", "@nortexte": "EFIE1303660D", "@numtexte": "2013-643", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-18" }, { "@id": "LEGIARTI000033033135", "@num": "1", "#text": "Décret n°2016-1099 du 11 août 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033026108", "@nortexte": "FCPE1604885D", "@numtexte": "2016-1099", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-11" }, { "@id": "LEGITEXT000037205770", "#text": "Arrêté du 27 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037202953", "@nortexte": "CPAE1728194A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-27" }, { "@id": "LEGIARTI000045912283", "@num": "6", "#text": "Ordonnance n°2022-883 du 14 juin 2022 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000045911487", "@nortexte": "ECOE2206797R", "@numtexte": "2022-883", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2022-06-14" }, { "@id": "LEGITEXT000048108488", "#text": "Arrêté du 20 septembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048107501", "@nortexte": "ECOE2323610A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-09-20" }, { "@id": "LEGIARTI000044989424", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033051360", "@num": "408", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 408 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034737157", "@num": "95 ZO", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZO (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046901071", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315035", "@num": "L57", "#text": "Livre des procédures fiscales - art. L57", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315047", "@num": "L61", "#text": "Livre des procédures fiscales - art. L61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315742", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315061", "@num": "L76 A", "#text": "Livre des procédures fiscales - art. L76 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027734505", "@num": "R*196-1", "#text": "Livre des procédures fiscales - art. R*196-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047280419", "@num": "R*196-2", "#text": "Livre des procédures fiscales - art. R*196-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623853", "@num": "R190-3", "#text": "Livre des procédures fiscales - art. R190-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006449176", "@num": "L113-1", "#text": "Code de justice administrative - art. L113-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070933", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006572227", "@num": "L441-1", "#text": "Code de l'organisation judiciaire - art. L441-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006315437", "@fin": "1989-12-30", "@num": "L190", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315438", "@fin": "1993-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315439", "@fin": "2002-12-31", "@num": "L190", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315440", "@fin": "2004-03-27", "@num": "L190", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315441", "@fin": "2005-12-31", "@num": "L190", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315442", "@fin": "2006-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315443", "@fin": "2007-12-29", "@num": "L190", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014199", "@fin": "2008-04-03", "@num": "L190", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570178", "@fin": "2013-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949313", "@fin": "2013-12-08", "@num": "L190", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312224", "@fin": "2017-09-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817252", "@fin": "2022-01-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874434", "@fin": "2022-09-01", "@num": "L190", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045917153", "@fin": "2999-01-01", "@num": "L190", "@etat": "VIGUEUR", "@debut": "2022-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Relèvent de la même juridiction les réclamations qui tendent à obtenir la réparation d'erreurs commises par l'administration dans la détermination d'un résultat déficitaire ou d'un excédent de taxe sur la valeur ajoutée déductible sur la taxe sur la valeur ajoutée collectée au titre d'une période donnée, même lorsque ces erreurs n'entraînent pas la mise en recouvrement d'une imposition supplémentaire. Les réclamations peuvent être présentées à compter de la réception de la réponse aux observations du contribuable mentionnée à l'article L. 57, ou à compter d'un délai de 30 jours après la notification prévue à l'article L. 76 ou, en cas de saisine de la commission des impôts directs et des taxes sur le chiffre d'affaires compétente, à compter de la notification de l'avis rendu par cette commission.

Ces actions sont introduites selon les règles de délais applicables aux réclamations mentionnées au premier alinéa et se prescrivent par deux ans, selon le cas, à compter de la mise en recouvrement du rôle, de la notification de l'avis de mise en recouvrement ou du titre de perception émis en application de l'article L. 255 A ou de l'article L. 256 B, de la date à laquelle le titre émis en application de l'article L. 256 D est rendu exécutoire ou, en l'absence de mise en recouvrement, du versement de l'impôt contesté ou de la naissance du droit à déduction.

\n
" } }, "LEGIARTI000048838867": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "57", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048838867", "URL": "article/LEGI/ARTI/00/00/48/83/88/LEGIARTI000048838867.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

Conformément au III de l’article 116 de la loi n° 2023-1322 du 29 décembre 2023, ces dispositions s'appliquent aux exercices ouverts à compter du 1er janvier 2024.

\n
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L61", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199533", "@fin": "2999-01-01", "#text": "c : Régime de l'imposition d'après le bénéfice réel", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199043", "@fin": "2999-01-01", "#text": "A : Exploitants individuels", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197189", "@fin": "2999-01-01", "#text": "4 : Fixation du bénéfice imposable", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191573", "@fin": "2999-01-01", "#text": "II : Bénéfices industriels et commerciaux", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000048116269", "@fin": "1979-07-01", "@num": "57", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307749", "@fin": "1982-01-01", "@num": "57", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307750", "@fin": "1996-05-12", "@num": "57", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307751", "@fin": "2004-06-01", "@num": "57", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006307752", "@fin": "2010-01-01", "@num": "57", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657837", "@fin": "2014-08-10", "@num": "57", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355359", "@fin": "2024-01-01", "@num": "57", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838867", "@fin": "2999-01-01", "@num": "57", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque la méthode de détermination des prix de transfert s'écarte de celle prévue par la documentation mise à la disposition de l'administration par une personne morale en application du III de l'article L. 13 AA ou de l'article L. 13 AB du livre des procédures fiscales, l'écart constaté entre le résultat et le montant qu'il aurait atteint si cette documentation avait été respectée est réputé constituer un bénéfice indirectement transféré au sens du premier alinéa du présent article, sauf si la personne morale démontre l'absence de transfert soit par voie de majoration ou de diminution des prix d'achat ou de vente, soit par tout autre moyen.

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L168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315890", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315647", "@num": "L17", "#text": "Livre des procédures fiscales - art. L17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315646", "@num": "L17", "#text": "Livre des procédures fiscales - art. L17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315895", "@num": "L172", "#text": "Livre des procédures fiscales - art. L172 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315896", "@num": "L172", "#text": "Livre des procédures fiscales - art. L172 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315408", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315898", "@num": "L176", "#text": "Livre des procédures fiscales - art. L176 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315421", "@num": "L177", "#text": "Livre des procédures fiscales - art. L177 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315904", "@num": "L178", "#text": "Livre des procédures fiscales - art. L178 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315424", "@num": "L178 A", "#text": "Livre des procédures fiscales - art. L178 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315910", "@num": "L180", "#text": "Livre des procédures fiscales - art. L180 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315425", "@num": "L181", "#text": "Livre des procédures fiscales - art. L181 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315426", "@num": "L181", "#text": "Livre des procédures fiscales - art. L181 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315915", "@num": "L182", "#text": "Livre des procédures fiscales - art. L182 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315916", "@num": "L182", "#text": "Livre des procédures fiscales - art. L182 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315430", "@num": "L186", "#text": "Livre des procédures fiscales - art. L186 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315431", "@num": "L186", "#text": "Livre des procédures fiscales - art. L186 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315433", "@num": "L188", "#text": "Livre des procédures fiscales - art. L188 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315921", "@num": "L189", "#text": "Livre des procédures fiscales - art. L189 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315437", "@num": "L190", "#text": "Livre des procédures fiscales - art. L190 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315445", "@num": "L191", "#text": "Livre des procédures fiscales - art. L191 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315962", "@num": "L192", "#text": "Livre des procédures fiscales - art. L192 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315968", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315969", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315967", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315970", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315966", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315971", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315613", "@num": "L2", "#text": "Livre des procédures fiscales - art. L2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315459", "@num": "L201", "#text": "Livre des procédures fiscales - art. L201 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315460", "@num": "L201", "#text": "Livre des procédures fiscales - art. L201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315460", "@num": "L201", "#text": "Livre des procédures fiscales - art. L201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315462", "@num": "L203", "#text": "Livre des procédures fiscales - art. L203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315463", "@num": "L204", "#text": "Livre des procédures fiscales - art. L204 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315469", "@num": "L205", "#text": "Livre des procédures fiscales - art. L205 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315984", "@num": "L213", "#text": "Livre des procédures fiscales - art. L213 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315987", "@num": "L224", "#text": "Livre des procédures fiscales - art. L224 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315526", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316004", "@num": "L250", "#text": "Livre des procédures fiscales - art. L250 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316003", "@num": "L250", "#text": "Livre des procédures fiscales - art. L250 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315536", "@num": "L251", "#text": "Livre des procédures fiscales - art. L251 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316015", "@num": "L256", "#text": "Livre des procédures fiscales - art. L256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316016", "@num": "L256", "#text": "Livre des procédures fiscales - art. L256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316017", "@num": "L256", "#text": "Livre des procédures fiscales - art. L256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315550", "@num": "L257", "#text": "Livre des procédures fiscales - art. L257 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315551", "@num": "L257", "#text": "Livre des procédures fiscales - art. L257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315578", "@num": "L274", "#text": "Livre des procédures fiscales - art. L274 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316038", "@num": "L275", "#text": "Livre des procédures fiscales - art. L275 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316042", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316041", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316046", "@num": "L278", "#text": "Livre des procédures fiscales - art. L278 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316047", "@num": "L279", "#text": "Livre des procédures fiscales - art. L279 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316048", "@num": "L279", "#text": "Livre des procédures fiscales - art. L279 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315932", "@num": "L48", "#text": "Livre des procédures fiscales - art. L48 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315620", "@num": "L5", "#text": "Livre des procédures fiscales - art. L5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315619", "@num": "L5", "#text": "Livre des procédures fiscales - art. L5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315950", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315951", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315952", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315954", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315953", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315679", "@num": "L55", "#text": "Livre des procédures fiscales - art. L55 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315683", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315682", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315691", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315047", "@num": "L61", "#text": "Livre des procédures fiscales - art. L61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315694", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315695", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315701", "@num": "L64", "#text": "Livre des procédures fiscales - art. L64 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315707", "@num": "L65", "#text": "Livre des procédures fiscales - art. L65 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315710", "@num": "L66", "#text": "Livre des procédures fiscales - art. L66 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315056", "@num": "L70", "#text": "Livre des procédures fiscales - art. L70 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314938", "@num": "L8", "#text": "Livre des procédures fiscales - art. L8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315069", "@num": "L80", "#text": "Livre des procédures fiscales - art. L80 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315769", "@num": "L82", "#text": "Livre des procédures fiscales - art. L82 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315768", "@num": "L82", "#text": "Livre des procédures fiscales - art. L82 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315767", "@num": "L82", "#text": "Livre des procédures fiscales - art. L82 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315790", "@num": "L89", "#text": "Livre des procédures fiscales - art. L89 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315803", "@num": "L93", "#text": "Livre des procédures fiscales - art. L93 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315804", "@num": "L93", "#text": "Livre des procédures fiscales - art. L93 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 63-1316 du 27 décembre 1963", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "PROCEDURE", "DELAI", "PENALITE", "FISCALITE", "RECLAMATION", "REDRESSEMENT", "CONTENTIEUX", "PRODUIT DOMANIAL", "CEREALE", "VIN", "TAXE SUR LE CHIFFRE D'AFFAIRES", "TCA", "DROIT DE COMMUNICATION", "REFORME DE L'ENREGISTREMENT", "COUR", "TRIBUNAL", "TRIBUNAL ADMINISTRATIF", "CODE GENERAL DES IMPOTS", "CGI" ] }, "TITREFULL": "Loi n° 63-1316 du 27 décembre 1963 portant unification ou harmonisation des procédures, délais et ‎pénalités en matière fiscale (1)‎" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000509287", "NUM": "63-1316", "DATE_PUBLI": "1963-12-29", "DATE_TEXTE": "1963-12-27", "ORIGINE_PUBLI": "JORF du 29 décembre 1963", "PAGE_DEB_PUBLI": 11827, "PAGE_FIN_PUBLI": 11834 } }, "META_COMMUN": { "ID": "JORFTEXT000000509287", "URL": "texte/version/JORF/TEXT/00/00/00/50/92/JORFTEXT000000509287.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9631316" } } }, "JORFTEXT000000701292": { "SM": { "CONTENU": "Application de l'article 78 de la loi de finances pour 1962 (n° 61-1396 du 21 décembre ‎‎1961).‎" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000683982", "#text": "Loi du 31 juillet 1920", "@sens": "source", "@cidtexte": "JORFTEXT000000683982", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1920-07-31" }, { "@id": "JORFTEXT000000339789", "#text": "Ordonnance n°45-1484 du 30 juin 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000339789", "@numtexte": "45-1484", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-06-30" }, { "@id": "JORFTEXT000000516237", "#text": "Ordonnance n°45-1483 du 30 juin 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000516237", "@numtexte": "45-1483", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-06-30" }, { "@id": "JORFTEXT000000692898", "#text": "Loi n° 45-0195 du 31 décembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000692898", "@numtexte": "45-0195", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1945-12-31" }, { "@id": "JORFTEXT000000314905", "#text": "Loi n° 61-1396 du 21 décembre 1961", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFARTI000001491983", "@num": "78", "#text": "Loi n° 61-1396 du 21 décembre 1961 - art. 78", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFTEXT000000512440", "#text": "Loi n°70-576 du 3 juillet 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000512440", "@numtexte": "70-576", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-07-03" }, { "@id": "JORFTEXT000000516622", "#text": "Loi n°79-1102 du 21 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFTEXT000000705191", "#text": "Loi n°80-30 du 18 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000705202", "#text": "Loi n° 80-502 du 4 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705202", "@numtexte": "80-502", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-04" }, { "@id": "JORFTEXT000000886866", "#text": "Loi n°80-546 du 17 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "JORFTEXT000000532976", "#text": "DECRET90-799", "@sens": "cible", "@cidtexte": "JORFTEXT000000532976", "@nortexte": "BUDF9000018D", "@numtexte": "90-799", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "JORFTEXT000000245321", "#text": "Décret2003-1388", "@sens": "cible", "@cidtexte": "JORFTEXT000000245321", "@nortexte": "BUDF0300035D", "@numtexte": "2003-1388", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2003-12-31" }, { "@id": "JORFTEXT000000437017", "#text": "Décret2004-283", "@sens": "cible", "@cidtexte": "JORFTEXT000000437017", "@nortexte": "BUDF0400006D", "@numtexte": "2004-283", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-25" }, { "@id": "LEGITEXT000018559622", "#text": "Décret n°2008-295\n du 1er avril 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018556481", "@nortexte": "ECEL0804932D", "@numtexte": "2008-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "JORFTEXT000018556481", "#text": "Décret n°2008-295 du 1er avril 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018556481", "@nortexte": "ECEL0804932D", "@numtexte": "2008-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGITEXT000020497097", "#text": "Décret n°2009-388\n du 7 avril 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020496041", "@nortexte": "ECEL0904793D", "@numtexte": "2009-388", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "JORFTEXT000020496041", "#text": "Décret n°2009-388 du 7 avril 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020496041", "@nortexte": "ECEL0904793D", "@numtexte": "2009-388", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGITEXT000022172672", "#text": "Décret n°2010-422 du 27 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022166779", "@nortexte": "ECEL1006802D", "@numtexte": "2010-422", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "JORFTEXT000022166779", "#text": "Décret n°2010-422 du 27 avril 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022166779", "@nortexte": "ECEL1006802D", "@numtexte": "2010-422", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "JORFTEXT000024152998", "#text": "Décret n°2011-646 du 9 juin 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024152998", "@nortexte": "EFIE1112237D", "@numtexte": "2011-646", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "LEGITEXT000024155993", "#text": "Décret n°2011-646 du 9 juin 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024152998", "@nortexte": "EFIE1112237D", "@numtexte": "2011-646", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "JORFARTI000024389116", "#text": "Décision n° 2011-152 QPC du 22 juillet 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024389115", "@nortexte": "CSCX1120533S", "@numtexte": "2011-152 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2011-07-22" }, { "@id": "JORFTEXT000025803992", "#text": "Décret n°2012-654 du 4 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025803992", "@nortexte": "EFIE1209393D", "@numtexte": "2012-654", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGITEXT000025827204", "#text": "Décret n°2012-654 du 4 mai 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025803992", "@nortexte": "EFIE1209393D", "@numtexte": "2012-654", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGITEXT000027507195", "#text": "Décret n°2013-464\n du 3 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027506736", "@nortexte": "EFIE1308360D", "@numtexte": "2013-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-03" }, { "@id": "JORFTEXT000027506736", "#text": "Décret n°2013-464 du 3 juin 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027506736", "@nortexte": "EFIE1308360D", "@numtexte": "2013-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-03" }, { "@id": "JORFTEXT000029001596", "#text": "Décret n°2014-550 du 26 mai 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029001596", "@nortexte": "FCPE1407472D", "@numtexte": "2014-550", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-26" }, { "@id": "LEGITEXT000029008144", "#text": "Décret n°2014-550 du 26 mai 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029001596", "@nortexte": "FCPE1407472D", "@numtexte": "2014-550", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-26" }, { "@id": "LEGITEXT000030675281", "#text": "DÉCRET n°2015-609 du 3 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030673881", "@nortexte": "FCPE1507723D", "@numtexte": "2015-609", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "JORFTEXT000030673881", "#text": "DÉCRET n°2015-609 du 3 juin 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030673881", "@nortexte": "FCPE1507723D", "@numtexte": "2015-609", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "LEGITEXT000032681154", "#text": "Décret n°2016-776 du 10 juin 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032677305", "@nortexte": "FCPE1607429D", "@numtexte": "2016-776", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-10" }, { "@id": "JORFTEXT000032677305", "#text": "Décret n°2016-776 du 10 juin 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032677305", "@nortexte": "FCPE1607429D", "@numtexte": "2016-776", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-10" }, { "@id": "JORFARTI000032929147", "#text": "Décision n°2016-555 QPC du 22 juillet 2016 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032929146", "@nortexte": "CSCX1620930S", "@numtexte": "2016-555 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-07-22" }, { "@id": "LEGITEXT000034570981", "#text": "Décret n°2017-699 du 2 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034566652", "@nortexte": "ECFE1707046D", "@numtexte": "2017-699", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "JORFTEXT000034566652", "#text": "Décret n°2017-699 du 2 mai 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034566652", "@nortexte": "ECFE1707046D", "@numtexte": "2017-699", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGITEXT000037093502", "#text": "Décret n°2018-501 du 20 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037091175", "@nortexte": "ECOE1807258D", "@numtexte": "2018-501", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-20" }, { "@id": "JORFTEXT000037091175", "#text": "Décret n°2018-501 du 20 juin 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037091175", "@nortexte": "ECOE1807258D", "@numtexte": "2018-501", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-20" }, { "@id": "LEGITEXT000038621480", "#text": "Décret n°2019-560 du 6 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038559635", "@nortexte": "ECOE1907436D", "@numtexte": "2019-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-06" }, { "@id": "JORFTEXT000038559635", "#text": "Décret n°2019-560 du 6 juin 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038559635", "@nortexte": "ECOE1907436D", "@numtexte": "2019-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-06" }, { "@id": "LEGITEXT000042143960", "#text": "Décret n°2020-898 du 22 juillet 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042143575", "@nortexte": "ECOE2012009D", "@numtexte": "2020-898", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-07-22" }, { "@id": "JORFTEXT000042143575", "#text": "Décret n°2020-898 du 22 juillet 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000042143575", "@nortexte": "ECOE2012009D", "@numtexte": "2020-898", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-07-22" }, { "@id": "LEGITEXT000043642979", "#text": "Décret n°2021-745 du 9 juin 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642043", "@nortexte": "ECOE2108011D", "@numtexte": "2021-745", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-09" }, { "@id": "JORFTEXT000043642043", "#text": "Décret n°2021-745 du 9 juin 2021, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000043642043", "@nortexte": "ECOE2108011D", "@numtexte": "2021-745", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-09" }, { "@id": "LEGITEXT000045761236", "#text": "Décret n°2022-783 du 4 mai 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045757446", "@nortexte": "ECOE2207365D", "@numtexte": "2022-783", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-04" }, { "@id": "JORFTEXT000045757446", "#text": "Décret n°2022-783 du 4 mai 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045757446", "@nortexte": "ECOE2207365D", "@numtexte": "2022-783", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-04" }, { "@id": "LEGITEXT000047619639", "#text": "Décret n°2023-423 du 31 mai 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047618906", "@nortexte": "ECOE2306447D", "@numtexte": "2023-423", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-31" }, { "@id": "JORFTEXT000047618906", "#text": "Décret n°2023-423 du 31 mai 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047618906", "@nortexte": "ECOE2306447D", "@numtexte": "2023-423", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-31" }, { "@id": "JORFTEXT000049629868", "#text": "Décret n°2024-497 du 30 mai 2024", "@sens": "cible", "@cidtexte": "JORFTEXT000049629868", "@nortexte": "ECOE2406676D", "@numtexte": "2024-497", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-30" }, { "@id": "LEGITEXT000049633030", "#text": "Décret n°2024-497 du 30 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049629868", "@nortexte": "ECOE2406676D", "@numtexte": "2024-497", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-30" }, { "@id": "LEGIARTI000006840123", "@num": "L13-18", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L13-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307676", "@num": "39 duodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311739", "@num": "1508", "#text": "Code général des impôts, CGI. - art. 1508 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314936", "@num": "L1", "#text": "Livre des procédures fiscales - art. L1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315198", "@num": "L105", "#text": "Livre des procédures fiscales - art. L105 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315200", "@num": "L106", "#text": "Livre des procédures fiscales - art. L106 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314942", "@num": "L11", "#text": "Livre des procédures fiscales - art. L11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815185", "@num": "L11", "#text": "Livre des procédures fiscales - art. L11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315204", "@num": "L110", "#text": "Livre des procédures fiscales - art. L110 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315206", "@num": "L112", "#text": "Livre des procédures fiscales - art. L112 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315207", "@num": "L114", "#text": "Livre des procédures fiscales - art. L114 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315227", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738401", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315235", "@num": "L126", "#text": "Livre des procédures fiscales - art. L126 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315236", "@num": "L127", "#text": "Livre des procédures fiscales - art. L127 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315237", "@num": "L128", "#text": "Livre des procédures fiscales - art. L128 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315238", "@num": "L129", "#text": "Livre des procédures fiscales - art. L129 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315239", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315241", "@num": "L131", "#text": "Livre des procédures fiscales - art. L131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315242", "@num": "L132", "#text": "Livre des procédures fiscales - art. L132 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315245", "@num": "L133", "#text": "Livre des procédures fiscales - art. L133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315254", "@num": "L135", "#text": "Livre des procédures fiscales - art. L135 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315293", "@num": "L136", "#text": "Livre des procédures fiscales - art. L136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315294", "@num": "L137", "#text": "Livre des procédures fiscales - art. L137 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314951", "@num": "L14", "#text": "Livre des procédures fiscales - art. L14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315309", "@num": "L142", "#text": "Livre des procédures fiscales - art. L142 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315310", "@num": "L143", "#text": "Livre des procédures fiscales - art. L143 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315336", "@num": "L146", "#text": "Livre des procédures fiscales - art. L146 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315349", "@num": "L148", "#text": "Livre des procédures fiscales - art. L148 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315350", "@num": "L149", "#text": "Livre des procédures fiscales - art. L149 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314952", "@num": "L15", "#text": "Livre des procédures fiscales - art. L15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315351", "@num": "L150", "#text": "Livre des procédures fiscales - art. L150 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315352", "@num": "L151", "#text": "Livre des procédures fiscales - art. L151 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315367", "@num": "L158", "#text": "Livre des procédures fiscales - art. L158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315375", "@num": "L164", "#text": "Livre des procédures fiscales - art. L164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315389", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315396", "@num": "L169 B", "#text": "Livre des procédures fiscales - art. L169 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315399", "@num": "L171", "#text": "Livre des procédures fiscales - art. L171 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315404", "@num": "L172 B", "#text": "Livre des procédures fiscales - art. L172 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315405", "@num": "L172 C", "#text": "Livre des procédures fiscales - art. L172 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315414", "@num": "L174", "#text": "Livre des procédures fiscales - art. L174 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315418", "@num": "L175", "#text": "Livre des procédures fiscales - art. L175 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364544", "@num": "L175", "#text": "Livre des procédures fiscales - art. L175 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465468", "@num": "L175", "#text": "Livre des procédures fiscales - art. L175 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315421", "@num": "L177", "#text": "Livre des procédures fiscales - art. L177 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023409950", "@num": "L177", "#text": "Livre des procédures fiscales - art. L177 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914723", "@num": "L177", "#text": "Livre des procédures fiscales - art. L177 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314961", "@num": "L18", "#text": "Livre des procédures fiscales - art. L18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315425", "@num": "L181", "#text": "Livre des procédures fiscales - art. L181 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315427", "@num": "L183", "#text": "Livre des procédures fiscales - art. L183 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315430", "@num": "L186", "#text": "Livre des procédures fiscales - art. L186 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315432", "@num": "L187", "#text": "Livre des procédures fiscales - art. L187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315433", "@num": "L188", "#text": "Livre des procédures fiscales - art. L188 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314963", "@num": "L19", "#text": "Livre des procédures fiscales - art. L19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024453238", "@num": "L19", "#text": "Livre des procédures fiscales - art. L19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829349", "@num": "L19", "#text": "Livre des procédures fiscales - art. L19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315445", "@num": "L191", "#text": "Livre des procédures fiscales - art. L191 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315447", "@num": "L193", "#text": "Livre des procédures fiscales - art. L193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315448", "@num": "L194", "#text": "Livre des procédures fiscales - art. L194 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315449", "@num": "L195", "#text": "Livre des procédures fiscales - art. L195 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315450", "@num": "L195 A", "#text": "Livre des procédures fiscales - art. L195 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315451", "@num": "L196", "#text": "Livre des procédures fiscales - art. L196 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315452", "@num": "L197", "#text": "Livre des procédures fiscales - art. L197 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315454", "@num": "L198", "#text": "Livre des procédures fiscales - art. L198 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315458", "@num": "L200", "#text": "Livre des procédures fiscales - art. L200 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315461", "@num": "L202", "#text": "Livre des procédures fiscales - art. L202 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315462", "@num": "L203", "#text": "Livre des procédures fiscales - art. L203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315463", "@num": "L204", "#text": "Livre des procédures fiscales - art. L204 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315469", "@num": "L205", "#text": "Livre des procédures fiscales - art. L205 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315471", "@num": "L206", "#text": "Livre des procédures fiscales - art. L206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315472", "@num": "L207", "#text": "Livre des procédures fiscales - art. L207 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314964", "@num": "L21", "#text": "Livre des procédures fiscales - art. L21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315474", "@num": "L210", "#text": "Livre des procédures fiscales - art. L210 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315475", "@num": "L211", "#text": "Livre des procédures fiscales - art. L211 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315481", "@num": "L215", "#text": "Livre des procédures fiscales - art. L215 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315482", "@num": "L216", "#text": "Livre des procédures fiscales - art. L216 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315483", "@num": "L217", "#text": "Livre des procédures fiscales - art. L217 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315486", "@num": "L219", "#text": "Livre des procédures fiscales - art. L219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314967", "@num": "L22", "#text": "Livre des procédures fiscales - art. L22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315488", "@num": "L220", "#text": "Livre des procédures fiscales - art. L220 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315494", "@num": "L223", "#text": "Livre des procédures fiscales - art. L223 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030022007", "@num": "L223", "#text": "Livre des procédures fiscales - art. L223 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315495", "@num": "L225", "#text": "Livre des procédures fiscales - art. L225 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039280989", "@num": "L225", "#text": "Livre des procédures fiscales - art. L225 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315499", "@num": "L226", "#text": "Livre des procédures fiscales - art. L226 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315500", "@num": "L227", "#text": "Livre des procédures fiscales - art. L227 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028312218", "@num": "L229", "#text": "Livre des procédures fiscales - art. L229 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315501", "@num": "L229", "#text": "Livre des procédures fiscales - art. L229 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037527033", "@num": "L229", "#text": "Livre des procédures fiscales - art. L229 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314968", "@num": "L23", "#text": "Livre des procédures fiscales - art. L23 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314962", "@num": "L23 B", "#text": "Livre des procédures fiscales - art. L23 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315504", "@num": "L232", "#text": "Livre des procédures fiscales - art. L232 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315518", "@num": "L239", "#text": "Livre des procédures fiscales - art. L239 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315521", "@num": "L241", "#text": "Livre des procédures fiscales - art. L241 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315522", "@num": "L242", "#text": "Livre des procédures fiscales - art. L242 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315523", "@num": "L243", "#text": "Livre des procédures fiscales - art. L243 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315524", "@num": "L244", "#text": "Livre des procédures fiscales - art. L244 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315525", "@num": "L245", "#text": "Livre des procédures fiscales - art. L245 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315526", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315534", "@num": "L248", "#text": "Livre des procédures fiscales - art. L248 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315535", "@num": "L249", "#text": "Livre des procédures fiscales - art. L249 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315536", "@num": "L251", "#text": "Livre des procédures fiscales - art. L251 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315544", "@num": "L254", "#text": "Livre des procédures fiscales - art. L254 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315557", "@num": "L259", "#text": "Livre des procédures fiscales - art. L259 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315558", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023409472", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465464", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914464", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315565", "@num": "L264", "#text": "Livre des procédures fiscales - art. L264 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315567", "@num": "L267", "#text": "Livre des procédures fiscales - art. L267 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315001", "@num": "L27", "#text": "Livre des procédures fiscales - art. L27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315576", "@num": "L273", "#text": "Livre des procédures fiscales - art. L273 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315578", "@num": "L274", "#text": "Livre des procédures fiscales - art. L274 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023409496", "@num": "L274", "#text": "Livre des procédures fiscales - art. L274 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028312221", "@num": "L274", "#text": "Livre des procédures fiscales - art. L274 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914471", "@num": "L274", "#text": "Livre des procédures fiscales - art. L274 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315594", "@num": "L282", "#text": "Livre des procédures fiscales - art. L282 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315004", "@num": "L37", "#text": "Livre des procédures fiscales - art. L37 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315005", "@num": "L45", "#text": "Livre des procédures fiscales - art. L45 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315023", "@num": "L46", "#text": "Livre des procédures fiscales - art. L46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315030", "@num": "L53", "#text": "Livre des procédures fiscales - art. L53 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314937", "@num": "L6", "#text": "Livre des procédures fiscales - art. L6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315046", "@num": "L60", "#text": "Livre des procédures fiscales - art. L60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315047", "@num": "L61", "#text": "Livre des procédures fiscales - art. L61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315050", "@num": "L63", "#text": "Livre des procédures fiscales - art. L63 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315055", "@num": "L69", "#text": "Livre des procédures fiscales - art. L69 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315056", "@num": "L70", "#text": "Livre des procédures fiscales - art. L70 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315057", "@num": "L72", "#text": "Livre des procédures fiscales - art. L72 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315061", "@num": "L76 A", "#text": "Livre des procédures fiscales - art. L76 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315067", "@num": "L78", "#text": "Livre des procédures fiscales - art. L78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315068", "@num": "L79", "#text": "Livre des procédures fiscales - art. L79 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314938", "@num": "L8", "#text": "Livre des procédures fiscales - art. L8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315069", "@num": "L80", "#text": "Livre des procédures fiscales - art. L80 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315076", "@num": "L80 A", "#text": "Livre des procédures fiscales - art. L80 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315151", "@num": "L96 C", "#text": "Livre des procédures fiscales - art. L96 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315152", "@num": "L96 D", "#text": "Livre des procédures fiscales - art. L96 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n° 81-859 du 15 septembre 1981", "MCS_TXT": { "MC": [ "CODE", "CODIFICATION", "PROCEDURE FISCALE", "PARTIE LEGISLATIVE", "NOUVEAU CODE DES IMPOTS", "LIVRE DES PROCEDURES FISCALES", "CODE GENERAL DES IMPOTS", "CGI" ] }, "TITREFULL": "Décret n° 81-859 du 15 septembre 1981 portant codification des textes législatifs concernant ‎les procédures fiscales (première partie : Législative)‎" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000701292", "NUM": "81-859", "DATE_PUBLI": "1981-09-18", "DATE_TEXTE": "1981-09-15", "ORIGINE_PUBLI": "JORF du 18 septembre 1981", "PAGE_DEB_PUBLI": 2494, "PAGE_FIN_PUBLI": 2495 } }, "META_COMMUN": { "ID": "JORFTEXT000000701292", "URL": "texte/version/JORF/TEXT/00/00/00/70/12/JORFTEXT000000701292.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX981859" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000701292", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315047", "typelien": "CODIFICATION" }, { "texte_version_id": "JORFTEXT000000509287", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315047", "typelien": "CONCORDANCE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006315047", "liens_entrants": true }

Article L61 AUTONOME VIGUEUR, en vigueur depuis le 01/07/1981 (Livre des procédures fiscales)