{ "article": { "LEGIARTI000006315085": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80 C", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1987-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006315085", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315085.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL080ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000321412", "#text": "Loi 87-502 1987-07-08 art. 20 JORF 9 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "JORFTEXT000000696712", "#text": "Décret 87-941 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696712", "@nortexte": "BUDF8700006D", "@numtexte": "87-941", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "LEGIARTI000030864800", "@num": "1", "#text": "Décret n°2007-807 du 11 mai 2007 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428372", "@nortexte": "INTA0752062D", "@numtexte": "2007-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000049914809", "@num": "12-1", "#text": "Décret n°2007-807 du 11 mai 2007 - art. 12-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428372", "@nortexte": "INTA0752062D", "@numtexte": "2007-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000049914789", "@num": "12-6", "#text": "Décret n°2007-807 du 11 mai 2007 - art. 12-6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000428372", "@nortexte": "INTA0752062D", "@numtexte": "2007-807", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-05-11" }, { "@id": "LEGIARTI000049910594", "@num": "4", "#text": "Décret n°2024-720 du 5 juillet 2024 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000049891640", "@nortexte": "IOMD2411170D", "@numtexte": "2024-720", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-05" }, { "#text": "Edition du 10 août 1987", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320648", "@num": "107", "#text": "Loi - art. 107 () JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000041878578", "@num": "10", "#text": "Ordonnance n°2020-306 du 25 mars 2020 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041755644", "@nortexte": "JUSX2008186R", "@numtexte": "2020-306", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-03-25" }, { "@id": "LEGIARTI000020052233", "@num": "L80 CB", "#text": "Livre des procédures fiscales - art. L80 CB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316214", "@num": "R*80 C-1", "#text": "Livre des procédures fiscales - art. R*80 C-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316217", "@num": "R*80 C-4", "#text": "Livre des procédures fiscales - art. R*80 C-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163093", "@fin": "2999-01-01", "#text": "Section VI : Conséquences et limites des 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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006315085", "@fin": "2000-03-31", "@num": "L80 C", "@etat": "ABROGE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315086", "@fin": "2006-01-01", "@num": "L80 C", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315087", "@fin": "2999-01-01", "@num": "L80 C", "@etat": "VIGUEUR", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'intervention, auprès d'un contribuable, sur le territoire national, d'un agent d'une administration fiscale d'un pays étranger, rend nuls et de nul effet le redressement ainsi que toute poursuite fondée sur celui-ci.
\n
" } }, "LEGIARTI000006316214": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*80 C-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2004-07-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006316214", "URL": "article/LEGI/ARTI/00/00/06/31/62/LEGIARTI000006316214.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR080CAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006232368", "@num": "1", "#text": "Décret n°2004-692 du 12 juillet 2004 - art. 1 () JORF 16 juillet 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000249991", "@nortexte": "ECOF0400003D", "@numtexte": "2004-692", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-12" }, { "@id": "LEGIARTI000006314774", "@num": "200", "#text": "Code général des impôts, CGI. - art. 200 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309076", "@num": "238 bis", "#text": "Code général des impôts, CGI. - art. 238 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315085", "@num": "L80 C", "#text": "Livre des procédures fiscales - art. L80 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622460", "@num": "R*80 C-2", "#text": "Livre des procédures fiscales - art. R*80 C-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316216", "@num": "R*80 C-3", "#text": "Livre des procédures fiscales - art. R*80 C-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163136", "@fin": "2999-01-01", "#text": "Section VI : Conséquences et limites des procédures de rectification", "@debut": "1997-04-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@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": "LEGIARTI000006316214", "@fin": "2999-01-01", "@num": "R*80 C-1", "@etat": "VIGUEUR", "@debut": "2004-07-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La demande mentionnée à l'article L. 80 C, établie conformément à un modèle fixé par voie réglementaire, précise le nom de l'organisme et son adresse ainsi que l'identité du signataire. Elle fournit une présentation précise et complète de l'activité exercée par l'organisme ainsi que toutes les informations nécessaires pour permettre à l'administration d'apprécier si celui-ci relève de l'une des catégories mentionnées aux articles 200 et 238 bis du code général des impôts.
\n
" } }, "LEGIARTI000006316217": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*80 C-4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2004-07-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006316217", "URL": "article/LEGI/ARTI/00/00/06/31/62/LEGIARTI000006316217.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR080CDXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006232368", "@num": "1", "#text": "Décret n°2004-692 du 12 juillet 2004 - art. 1 () JORF 16 juillet 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000249991", "@nortexte": "ECOF0400003D", "@numtexte": "2004-692", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-07-12" }, { "@id": "LEGIARTI000006315085", "@num": "L80 C", "#text": "Livre des procédures fiscales - art. L80 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316216", "@num": "R*80 C-3", "#text": "Livre des procédures fiscales - art. R*80 C-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163136", "@fin": "2999-01-01", "#text": "Section VI : Conséquences et limites des procédures de rectification", "@debut": "1997-04-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@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": "LEGIARTI000006316217", "@fin": "2999-01-01", "@num": "R*80 C-4", "@etat": "VIGUEUR", "@debut": "2004-07-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le délai de six mois prévu à l'article L. 80 C court à compter de la réception de la demande ou, si les dispositions de l'article R. * 80 C-3 ont été mises en oeuvre, à compter de la réception des compléments demandés.
\n
" } }, "LEGIARTI000006320648": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "107", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006320648", "URL": "article/LEGI/ARTI/00/00/06/32/06/LEGIARTI000006320648.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJGXXXXXX107AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006315085", "@num": "L80 C", "#text": "Livre des procédures fiscales - art. L80 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134155", "@fin": "2999-01-01", "#text": "A : Mesures fiscales.", "@debut": "1999-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114767", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "1999-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084617", "@fin": "2999-01-01", "#text": "Deuxième partie : MOYENS DES SERVICES ET DISPOSITIONS SPECIALES", "@debut": "1999-12-31" } ] }, "@cid": "JORFTEXT000000762233", "@nor": "ECOX9900112L", "@num": "99-1172", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 2000 (n° 99-1172 du 30 décembre 1999) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000762233", "@c_titre_court": "Loi n° 99-1172 du 30 décembre 1999" }, { "@fin": "2999-01-01", "#text": "Loi n° 99-1172 du 30 décembre 1999 de finances pour 2000 (1)", "@debut": "1999-12-31", "@id_txt": "LEGITEXT000005628932", "@c_titre_court": "Loi n° 99-1172 du 30 décembre 1999" } ], "@date_publi": "1999-12-31", "@date_signature": "1999-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006320648", "@fin": "2999-01-01", "@num": "107", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000020052233": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80 CB", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020052233", "URL": "article/LEGI/ARTI/00/00/20/05/22/LEGIARTI000020052233.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008 art. 50 II : le présent article s'applique aux demandes présentées à l'administration à compter du 1er juillet 2009.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020042099", "@num": "50", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000041878578", "@num": "10", "#text": "Ordonnance n°2020-306 du 25 mars 2020 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041755644", "@nortexte": "JUSX2008186R", "@numtexte": "2020-306", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-03-25" }, { "@id": "LEGIARTI000006314961", "@num": "L18", "#text": "Livre des procédures fiscales - art. L18 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315077", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315085", "@num": "L80 C", "#text": "Livre des procédures fiscales - art. L80 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037561495", "@num": "R*80 CB-1", "#text": "Livre des procédures fiscales - art. R*80 CB-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037561500", "@num": "R*80 CB-2", "#text": "Livre des procédures fiscales - art. R*80 CB-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021493743", "@num": "R*80 CB-6", "#text": "Livre des procédures fiscales - art. R*80 CB-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163093", "@fin": "2999-01-01", "#text": "Section VI : Conséquences et limites des 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": "LEGIARTI000020052233", "@fin": "2999-01-01", "@num": "L80 CB", "@etat": "VIGUEUR", "@debut": "2009-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque l'administration a pris formellement position à la suite d'une demande écrite, précise et complète déposée au titre des 1° à 6° ou du 8° de l'article L. 80 B ou de l'article L. 80 C par un redevable de bonne foi, ce dernier peut saisir l'administration, dans un délai de deux mois, pour solliciter un second examen de cette demande, à la condition qu'il n'invoque pas d'éléments nouveaux.

Ce second examen est également ouvert aux redevables de bonne foi ayant déposé une demande au titre de l'article L. 18 en l'absence d'accord avec l'administration sur une valeur.

Lorsqu'elle est saisie d'une demande de second examen, auquel elle procède de manière collégiale, l'administration répond selon les mêmes règles et délais que ceux applicables à la demande initiale, décomptés à partir de la nouvelle saisine.

A sa demande, le contribuable ou son représentant est entendu par le collège.

Un décret en Conseil d'Etat précise les conditions d'application du présent article.

" } }, "LEGIARTI000030864800": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-12-30", "DATE_DEBUT": "2015-07-10" } }, "META_COMMUN": { "ID": "LEGIARTI000030864800", "URL": "article/LEGI/ARTI/00/00/30/86/48/LEGIARTI000030864800.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006294271", "@num": "6", "#text": "Loi du 1er juillet 1901 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000497458", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1901-07-01" }, { "@id": "LEGIARTI000006340345", "@num": "18", "#text": "LOI du 9 décembre 1905 concernant la séparation des Eglises et de l'Etat - art. 18", "@sens": "source", "@cidtexte": "JORFTEXT000000508749", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1905-12-09" }, { "@id": "LEGIARTI000006340346", "@num": "19", "#text": "LOI du 9 décembre 1905 concernant la séparation des Eglises et de l'Etat - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000508749", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1905-12-09" }, { "@id": "LEGIARTI000030859695", "@num": "4", "#text": "DÉCRET n°2015-832 du 7 juillet 2015 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000030858167", "@nortexte": "INTD1430270D", "@numtexte": "2015-832", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-07" }, { "@id": "LEGIARTI000006315085", "@num": "L80 C", "#text": "Livre des procédures fiscales - art. L80 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006435516", "@num": "910", "#text": "Code civil - art. 910", "@sens": "source", "@cidtexte": "LEGITEXT000006070721", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025546221", "@fin": "2999-01-01", "#text": "Chapitre Ier : Libéralités consenties aux établissements français", "@debut": "2012-03-22" } ] }, "@cid": "JORFTEXT000000428372", "@nor": "INTA0752062D", "@num": "2007-807", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2007-807 du 11 mai 2007 relatif aux associations, fondations, congrégations et établissements publics du culte et portant application de l'article 910 du code civil", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000428372", "@c_titre_court": "Décret n°2007-807 du 11 mai 2007" }, { "@fin": "2999-01-01", "#text": "Décret n°2007-807 du 11 mai 2007 relatif aux associations, fondations, congrégations et établissements publics du culte et portant application de l'article 910 du code civil", "@debut": "2007-05-12", "@id_txt": "LEGITEXT000006056259", "@c_titre_court": "Décret n°2007-807 du 11 mai 2007" } ], "@ministere": "MINISTERE DE L'INTERIEUR ET DE L'AMENAGEMENT DU TERRITOIRE", "@date_publi": "2007-05-12", "@date_signature": "2007-05-11", "@num_parution_jo": "0110" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006264495", "@fin": "2010-04-23", "@num": "1", "@etat": "MODIFIE", "@debut": "2007-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022126240", "@fin": "2012-03-22", "@num": "1", "@etat": "MODIFIE", "@debut": "2010-04-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025550265", "@fin": "2015-07-10", "@num": "1", "@etat": "MODIFIE", "@debut": "2012-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030864800", "@fin": "2021-12-30", "@num": "1", "@etat": "MODIFIE", "@debut": "2015-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044814762", "@fin": "2024-07-08", "@num": "1", "@etat": "MODIFIE", "@debut": "2021-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049914842", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "2024-07-08", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001856541", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Tout notaire chargé du règlement d'une succession contenant des legs en faveur de l'un des établissements et associations mentionnés à l'article 910 du code civil en informe l'établissement ou l'association bénéficiaire et la déclare au préfet du département où l'établissement ou l'association a son siège dès qu'il est en possession des dispositions testamentaires.

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Toute association ou établissement mentionné à l'article 910 du code civil, bénéficiaire d'une libéralité entre vifs, la déclare aussitôt au préfet du département où l'établissement ou l'association a son siège.

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La déclaration au préfet est faite par courrier recommandé avec demande d'avis de réception et accompagnée des documents suivants :

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1° En cas de legs : une copie ou un extrait du testament et de ses codicilles relatifs à la libéralité et une copie de l'acte de décès ou d'un bulletin de décès du testateur ;

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2° Pour les libéralités entre vifs : une copie de l'acte de disposition ou, à défaut, la justification de la libéralité ;

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3° Les statuts de l'association ou de l'établissement bénéficiaire et les documents attestant de ce qu'ils ont été régulièrement déclarés ou approuvés ;

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4° La justification de l'acceptation de la libéralité ainsi que, le cas échéant, la justification de l'aptitude de l'association ou de l'établissement bénéficiaire à en exécuter les charges ou à en satisfaire les conditions compte tenu de son objet statutaire ;

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5° Pour les associations :

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a) Le budget prévisionnel de l'exercice en cours ainsi que les comptes annuels des trois derniers exercices clos ou, si l'association a été créée depuis moins de trois ans, les comptes annuels des exercices clos depuis sa date de création ;

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b) Toute justification tendant à établir que l'association remplit les conditions prévues aux cinquième à septième alinéas de l'article 6 de la loi du 1er juillet 1901. Ces conditions sont présumées satisfaites lorsque l'association dispose d'une prise de position formelle délivrée dans le cadre de la procédure prévue à l'article L. 80 C du livre des procédures fiscales l'avisant qu'elle relève des dispositions du b du 1 de l'article 200 du code général des impôts ;
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c) Pour les associations cultuelles, toute justification tendant à établir que l'association bénéficiaire réunit les conditions requises pour être qualifiée d'association cultuelle mentionnée aux articles 18 et 19 de la loi du 9 décembre 1905 susvisée.

Lorsque le dossier est complet, l'administration adresse à l'association ou à l'établissement et, le cas échéant, au notaire, un accusé de réception mentionnant la date de réception du dossier et la date à laquelle, à défaut de décision expresse, l'absence d'opposition sera acquise. Cet accusé de réception fait courir le délai ouvert à l'autorité administrative pour statuer. En cas de dossier incomplet, l'accusé de réception fixe un délai pour la production des pièces manquantes et précise que le délai ouvert à l'autorité administrative pour statuer court à compter de la date de réception de ces pièces.

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Les dispositions du présent article ne sont pas applicables aux libéralités consenties par des personnes physiques ou morales en vue de la constitution de la dotation initiale d'une fondation ni aux dévolutions d'actif résultant de la dissolution d'un établissement reconnu d'utilité publique, qui sont régies par les dispositions de l'article 3.

" } }, "LEGIARTI000030864808": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "12-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-03-19", "DATE_DEBUT": "2015-07-10" } }, "META_COMMUN": { "ID": "LEGIARTI000030864808", "URL": "article/LEGI/ARTI/00/00/30/86/48/LEGIARTI000030864808.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006294271", "@num": "6", "#text": "Loi du 1er juillet 1901 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000497458", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1901-07-01" }, { "@id": "LEGIARTI000006340345", "@num": "18", "#text": "LOI du 9 décembre 1905 concernant la séparation des Eglises et de l'Etat - art. 18", "@sens": "source", "@cidtexte": "JORFTEXT000000508749", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1905-12-09" }, { "@id": "LEGIARTI000006340346", "@num": "19", "#text": "LOI du 9 décembre 1905 concernant la séparation des Eglises et de l'Etat - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000508749", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1905-12-09" }, { "@id": "JORFARTI000020604878", "@num": "111", "#text": "LOI n° 2009-526 du 12 mai 2009 - art. 111", "@sens": "source", "@cidtexte": "JORFTEXT000020604162", "@nortexte": "BCFX0824886L", "@numtexte": "2009-526", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-12" }, { "@id": "LEGIARTI000030859697", "@num": "5", "#text": "DÉCRET n°2015-832 du 7 juillet 2015 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000030858167", "@nortexte": "INTD1430270D", "@numtexte": "2015-832", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-07-07" }, { "@id": "LEGIARTI000006315085", "@num": "L80 C", "#text": "Livre des procédures fiscales - art. L80 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025546523", "@fin": "2999-01-01", "#text": "Chapitre IV : Rescrit administratif", "@debut": "2012-03-22" } ] }, "@cid": "JORFTEXT000000428372", "@nor": "INTA0752062D", "@num": "2007-807", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2007-807 du 11 mai 2007 relatif aux associations, fondations, congrégations et établissements publics du culte et portant application de l'article 910 du code civil", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000428372", "@c_titre_court": "Décret n°2007-807 du 11 mai 2007" }, { "@fin": "2999-01-01", "#text": "Décret n°2007-807 du 11 mai 2007 relatif aux associations, fondations, congrégations et établissements publics du culte et portant application de l'article 910 du code civil", "@debut": "2007-05-12", "@id_txt": "LEGITEXT000006056259", "@c_titre_court": "Décret n°2007-807 du 11 mai 2007" } ], "@ministere": "MINISTERE DE L'INTERIEUR ET DE L'AMENAGEMENT DU TERRITOIRE", "@date_publi": "2007-05-12", "@date_signature": "2007-05-11", "@num_parution_jo": "0110" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025550297", "@fin": "2015-07-10", "@num": "12-1", "@etat": "MODIFIE", "@debut": "2012-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022126264", "@fin": "2012-03-22", "@num": "12-1", "@etat": "MODIFIE", "@debut": "2010-04-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030864808", "@fin": "2016-03-19", "@num": "12-1", "@etat": "MODIFIE", "@debut": "2015-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033132429", "@fin": "2017-05-11", "@num": "12-1", "@etat": "MODIFIE", "@debut": "2016-03-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034773815", "@fin": "2021-12-30", "@num": "12-1", "@etat": "MODIFIE", "@debut": "2017-05-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044814779", "@fin": "2024-07-08", "@num": "12-1", "@etat": "MODIFIE", "@debut": "2021-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049914809", "@fin": "2999-01-01", "@num": "12-1", "@etat": "VIGUEUR", "@debut": "2024-07-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La demande faite par une association sur le fondement du V de l'article 111 de la loi n° 2009-526 du 12 mai 2009 de simplification et de clarification du droit et d'allègement des procédures est accompagnée des documents suivants :

1° Les statuts de l'association ;

2° Les nom, prénoms, profession, domicile et nationalité de ceux qui, à un titre quelconque, sont chargés de son administration ;

3° Le budget prévisionnel de l'exercice en cours ainsi que les comptes annuels des trois derniers exercices clos ou, si l'association a été créée depuis moins de trois ans, les comptes des exercices clos depuis sa date de création ;

4° Toute justification tendant à établir que l'association remplit les conditions prévues aux cinquième à septième alinéas de l'article 6 de la loi du 1er juillet 1901. Ces conditions sont présumées satisfaites lorsque l'association dispose d'une prise de position formelle délivrée dans le cadre de la procédure prévue à l' article L. 80 C du livre des procédures fiscales l'avisant qu'elle relève des dispositions du b du 1de l'article 200 du code général des impôts.
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Pour les associations cultuelles, toute justification tendant à établir que l'association bénéficiaire réunit les conditions requises pour être qualifiée d'association cultuelle mentionnée aux articles 18 et 19 de la loi du 9 décembre 1905 susvisée.

Le préfet accuse réception de cette demande dans les conditions prévues par le décret du 6 juin 2001 susvisé.

" } }, "LEGIARTI000033132429": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "12-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-05-11", "DATE_DEBUT": "2016-03-19" } }, "META_COMMUN": { "ID": "LEGIARTI000033132429", "URL": "article/LEGI/ARTI/00/00/33/13/24/LEGIARTI000033132429.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006294271", "@num": "6", "#text": "Loi du 1er juillet 1901 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000497458", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1901-07-01" }, { "@id": "LEGIARTI000006340345", "@num": "18", "#text": "LOI du 9 décembre 1905 concernant la séparation des Eglises et de l'Etat - art. 18", "@sens": "source", "@cidtexte": "JORFTEXT000000508749", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1905-12-09" }, { "@id": "LEGIARTI000006340346", "@num": "19", "#text": "LOI du 9 décembre 1905 concernant la séparation des Eglises et de l'Etat - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000508749", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1905-12-09" }, { "@id": "JORFARTI000020604878", "@num": "111", "#text": "LOI n° 2009-526 du 12 mai 2009 - art. 111", "@sens": "source", "@cidtexte": "JORFTEXT000020604162", "@nortexte": "BCFX0824886L", "@numtexte": "2009-526", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-12" }, { "@id": "LEGIARTI000032252832", "@num": "2", "#text": "Décret n° 2016-308 du 17 mars 2016 - art. 2 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000032242493", "@nortexte": "PRMX1604380D", "@numtexte": "2016-308", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-17" }, { "@id": "LEGIARTI000006315085", "@num": "L80 C", "#text": "Livre des procédures fiscales - art. L80 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031369979", "@num": "R112-4", "#text": "Code des relations entre le public et l'adminis... - art. R112-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025546523", "@fin": "2999-01-01", "#text": "Chapitre IV : Rescrit administratif", "@debut": "2012-03-22" } ] }, "@cid": "JORFTEXT000000428372", "@nor": "INTA0752062D", "@num": "2007-807", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2007-807 du 11 mai 2007 relatif aux associations, fondations, congrégations et établissements publics du culte et portant application de l'article 910 du code civil", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000428372", "@c_titre_court": "Décret n°2007-807 du 11 mai 2007" }, { "@fin": "2999-01-01", "#text": "Décret n°2007-807 du 11 mai 2007 relatif aux associations, fondations, congrégations et établissements publics du culte et portant application de l'article 910 du code civil", "@debut": "2007-05-12", "@id_txt": "LEGITEXT000006056259", "@c_titre_court": "Décret n°2007-807 du 11 mai 2007" } ], "@ministere": "MINISTERE DE L'INTERIEUR ET DE L'AMENAGEMENT DU TERRITOIRE", "@date_publi": "2007-05-12", "@date_signature": "2007-05-11", "@num_parution_jo": "0110" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025550297", "@fin": "2015-07-10", "@num": "12-1", "@etat": "MODIFIE", "@debut": "2012-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022126264", "@fin": "2012-03-22", "@num": "12-1", "@etat": "MODIFIE", "@debut": "2010-04-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030864808", "@fin": "2016-03-19", "@num": "12-1", "@etat": "MODIFIE", "@debut": "2015-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033132429", "@fin": "2017-05-11", "@num": "12-1", "@etat": "MODIFIE", "@debut": "2016-03-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034773815", "@fin": "2021-12-30", "@num": "12-1", "@etat": "MODIFIE", "@debut": "2017-05-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044814779", "@fin": "2024-07-08", "@num": "12-1", "@etat": "MODIFIE", "@debut": "2021-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049914809", "@fin": "2999-01-01", "@num": "12-1", "@etat": "VIGUEUR", "@debut": "2024-07-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° Les statuts de l'association ;

2° Les nom, prénoms, profession, domicile et nationalité de ceux qui, à un titre quelconque, sont chargés de son administration ;

Pour les associations cultuelles, toute justification tendant à établir que l'association bénéficiaire réunit les conditions requises pour être qualifiée d'association cultuelle mentionnée aux articles 18 et 19 de la loi du 9 décembre 1905 susvisée.

Le préfet accuse réception de cette demande dans les conditions prévues par les articles R. 112-4 et R. 112-5 du code des relations entre le public et l'administration.

" } }, "LEGIARTI000034773815": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "12-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-12-30", "DATE_DEBUT": "2017-05-11" } }, "META_COMMUN": { "ID": "LEGIARTI000034773815", "URL": "article/LEGI/ARTI/00/00/34/77/38/LEGIARTI000034773815.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006294271", "@num": "6", "#text": "Loi du 1er juillet 1901 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000497458", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1901-07-01" }, { "@id": "LEGIARTI000006340345", "@num": "18", "#text": "LOI du 9 décembre 1905 concernant la séparation des Eglises et de l'Etat - art. 18", "@sens": "source", "@cidtexte": "JORFTEXT000000508749", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1905-12-09" }, { "@id": "LEGIARTI000006340346", "@num": "19", "#text": "LOI du 9 décembre 1905 concernant la séparation des Eglises et de l'Etat - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000508749", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1905-12-09" }, { "@id": "JORFARTI000020604878", "@num": "111", "#text": "LOI n° 2009-526 du 12 mai 2009 - art. 111", "@sens": "source", "@cidtexte": "JORFTEXT000020604162", "@nortexte": "BCFX0824886L", "@numtexte": "2009-526", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-12" }, { "@id": "LEGIARTI000034701392", "@num": "12", "#text": "Décret n°2017-908 du 6 mai 2017 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000034637625", "@nortexte": "INTD1702840D", "@numtexte": "2017-908", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-06" }, { "@id": "LEGIARTI000006315085", "@num": "L80 C", "#text": "Livre des procédures fiscales - art. L80 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031367402", "@num": "L114-5", "#text": "Code des relations entre le public et l'administration - art. L114-5", "@sens": "source", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031369979", "@num": "R112-4", "#text": "Code des relations entre le public et l'administration - art. R112-4", "@sens": "source", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025546523", "@fin": "2999-01-01", "#text": "Chapitre IV : Rescrit administratif", "@debut": "2012-03-22" } ] }, "@cid": "JORFTEXT000000428372", "@nor": "INTA0752062D", "@num": "2007-807", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2007-807 du 11 mai 2007 relatif aux associations, fondations, congrégations et établissements publics du culte et portant application de l'article 910 du code civil", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000428372", "@c_titre_court": "Décret n°2007-807 du 11 mai 2007" }, { "@fin": "2999-01-01", "#text": "Décret n°2007-807 du 11 mai 2007 relatif aux associations, fondations, congrégations et établissements publics du culte et portant application de l'article 910 du code civil", "@debut": "2007-05-12", "@id_txt": "LEGITEXT000006056259", "@c_titre_court": "Décret n°2007-807 du 11 mai 2007" } ], "@ministere": "MINISTERE DE L'INTERIEUR ET DE L'AMENAGEMENT DU TERRITOIRE", "@date_publi": "2007-05-12", "@date_signature": "2007-05-11", "@num_parution_jo": "0110" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025550297", "@fin": "2015-07-10", "@num": "12-1", "@etat": "MODIFIE", "@debut": "2012-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022126264", "@fin": "2012-03-22", "@num": "12-1", "@etat": "MODIFIE", "@debut": "2010-04-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030864808", "@fin": "2016-03-19", "@num": "12-1", "@etat": "MODIFIE", "@debut": "2015-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033132429", "@fin": "2017-05-11", "@num": "12-1", "@etat": "MODIFIE", "@debut": "2016-03-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034773815", "@fin": "2021-12-30", "@num": "12-1", "@etat": "MODIFIE", "@debut": "2017-05-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044814779", "@fin": "2024-07-08", "@num": "12-1", "@etat": "MODIFIE", "@debut": "2021-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049914809", "@fin": "2999-01-01", "@num": "12-1", "@etat": "VIGUEUR", "@debut": "2024-07-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° Les statuts de l'association ;

2° Les nom, prénoms, profession, domicile et nationalité de ceux qui, à un titre quelconque, sont chargés de son administration ;

Le préfet accuse réception de cette demande dans les conditions prévues par les articles L. 114-5, R. 112-4 et R. 112-5 du code des relations entre le public et l'administration.

" } }, "LEGIARTI000041878578": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "10", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-05-15" } }, "META_COMMUN": { "ID": "LEGIARTI000041878578", "URL": "article/LEGI/ARTI/00/00/41/87/85/LEGIARTI000041878578.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041876760", "@num": "1", "#text": "Ordonnance n°2020-560 du 13 mai 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041876355", "@nortexte": "CPAX2011459R", "@numtexte": "2020-560", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-05-13" }, { "@id": "LEGIARTI000006315382", "@num": "L168", "#text": "Livre des procédures fiscales - art. L168", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314961", "@num": "L18", "#text": "Livre des procédures fiscales - art. L18", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315921", "@num": "L189", "#text": "Livre des procédures fiscales - art. L189", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315455", "@num": "L198 A", "#text": "Livre des procédures fiscales - art. L198 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315051", "@num": "L64 B", "#text": "Livre des procédures fiscales - art. L64 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315077", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315085", "@num": "L80 C", "#text": "Livre des procédures fiscales - art. L80 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020046430", "@num": "L80 CB", "#text": "Livre des procédures fiscales - art. L80 CB", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616001", "@num": "345 bis", "#text": "Code des douanes - art. 345 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615848", "@num": "354", "#text": "Code des douanes - art. 354", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021648973", "@num": "67 D", "#text": "Code des douanes - art. 67 D", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000041756552", "@fin": "2999-01-01", "#text": "Titre II : AUTRES DISPOSITIONS PARTICULIÈRES AUX DÉLAIS ET PROCÉDURES EN MATIÈRE ADMINISTRATIVE", "@debut": "2020-03-27" } ] }, "@cid": "JORFTEXT000041755644", "@nor": "JUSX2008186R", "@num": "2020-306", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2020-306 du 25 mars 2020 relative à la prorogation des délais échus pendant la période d'urgence sanitaire et à l'adaptation des procédures pendant cette même période", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000041755644", "@c_titre_court": "Ordonnance n°2020-306 du 25 mars 2020" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2020-306 du 25 mars 2020 relative à la prorogation des délais échus pendant la période d'urgence sanitaire et à l'adaptation des procédures pendant cette même période", "@debut": "2020-03-27", "@id_txt": "LEGITEXT000041756550", "@c_titre_court": "Ordonnance n°2020-306 du 25 mars 2020" } ], "@ministere": "Ministère de la justice", "@date_publi": "2020-03-26", "@date_signature": "2020-03-25", "@num_parution_jo": "0074" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041756565", "@fin": "2020-05-15", "@num": "10", "@etat": "MODIFIE", "@debut": "2020-03-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041878578", "@fin": "2999-01-01", "@num": "10", "@etat": "VIGUEUR", "@debut": "2020-05-15", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000041755657", "@fin": "2999-01-01", "@num": "10", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Sont suspendus à compter du 12 mars 2020 et jusqu'au 23 août 2020 inclus et ne courent qu'à compter de cette dernière date, s'agissant de ceux qui auraient commencé à courir pendant la période précitée, les délais :
1° Accordés à l'administration pour réparer les omissions totales ou partielles constatées dans l'assiette de l'impôt, les insuffisances, les inexactitudes ou les erreurs d'imposition et appliquer les intérêts de retard et les sanctions en application des articles L. 168 à L. 189 du livre des procédures fiscales ou de l'article 354 du code des douanes lorsque la prescription est acquise au 31 décembre 2020 ;
2° Accordés à l'administration ou à toute personne ou entité et prévus par les dispositions du titre II des première, deuxième et troisième parties du livre des procédures fiscales, à l'exception des délais de prescription prévus par les articles L. 168 à L. 189 du même livre, par les dispositions de l'article L. 198 A du même livre en matière d'instruction sur place des demandes de remboursement de crédits de taxe sur la valeur ajoutée ainsi que par les dispositions de l'article 67 D du code des douanes ;

Toutefois, sont suspendus à compter du 12 mars 2020 et jusqu'au 23 juin 2020 inclus et ne courent qu'à compter de cette dernière date, s'agissant de ceux qui auraient commencé à courir pendant cette même période, les délais prévus aux articles L. 18, L. 64 B, L. 80 B, L. 80 C et L. 80 CB du livre des procédures fiscales et ceux prévus à l'article 345 bis du code des douanes ;
3° Prévus à l'article 32 de la loi du 10 août 2018 susvisée.
II.-Les dispositions de l'article 2 de la présente ordonnance ne s'appliquent pas aux déclarations servant à l'imposition et à l'assiette, à la liquidation et au recouvrement des impôts, droits et taxes.

" } }, "LEGIARTI000044814779": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "12-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-07-08", "DATE_DEBUT": "2021-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000044814779", "URL": "article/LEGI/ARTI/00/00/44/81/47/LEGIARTI000044814779.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006294271", "@num": "6", "#text": "Loi du 1er juillet 1901 - art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000497458", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1901-07-01" }, { "@id": "LEGIARTI000006340345", "@num": "18", "#text": "LOI du 9 décembre 1905 concernant la séparation des Eglises et de l'Etat - art. 18", "@sens": "source", "@cidtexte": "JORFTEXT000000508749", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1905-12-09" }, { "@id": "LEGIARTI000006340346", "@num": "19", "#text": "LOI du 9 décembre 1905 concernant la séparation des Eglises et de l'Etat - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000508749", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1905-12-09" }, { "@id": "JORFARTI000020604878", "@num": "111", "#text": "LOI n° 2009-526 du 12 mai 2009 - art. 111", "@sens": "source", "@cidtexte": "JORFTEXT000020604162", "@nortexte": "BCFX0824886L", "@numtexte": "2009-526", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-12" }, { "@id": "LEGIARTI000044811997", "@num": "11", "#text": "Décret n°2021-1844 du 27 décembre 2021 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000044591352", "@nortexte": "INTD2132435D", "@numtexte": "2021-1844", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-27" }, { "@id": "LEGIARTI000006315085", "@num": "L80 C", "#text": "Livre des procédures fiscales - art. L80 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031367402", "@num": "L114-5", "#text": "Code des relations entre le public et l'administration - art. L114-5", "@sens": "source", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031369979", "@num": "R112-4", "#text": "Code des relations entre le public et l'administration - art. R112-4", "@sens": "source", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025546523", "@fin": "2999-01-01", "#text": "Chapitre IV : Rescrit administratif", "@debut": "2012-03-22" } ] }, "@cid": "JORFTEXT000000428372", "@nor": "INTA0752062D", "@num": "2007-807", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2007-807 du 11 mai 2007 relatif aux associations, fondations, congrégations et établissements publics du culte et portant application de l'article 910 du code civil", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000428372", "@c_titre_court": "Décret n°2007-807 du 11 mai 2007" }, { "@fin": "2999-01-01", "#text": "Décret n°2007-807 du 11 mai 2007 relatif aux associations, fondations, congrégations et établissements publics du culte et portant application de l'article 910 du code civil", "@debut": "2007-05-12", "@id_txt": "LEGITEXT000006056259", "@c_titre_court": "Décret n°2007-807 du 11 mai 2007" } ], "@ministere": "MINISTERE DE L'INTERIEUR ET DE L'AMENAGEMENT DU TERRITOIRE", "@date_publi": "2007-05-12", "@date_signature": "2007-05-11", "@num_parution_jo": "0110" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025550297", "@fin": "2015-07-10", "@num": "12-1", "@etat": "MODIFIE", "@debut": "2012-03-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022126264", "@fin": "2012-03-22", "@num": "12-1", "@etat": "MODIFIE", "@debut": "2010-04-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030864808", "@fin": "2016-03-19", "@num": "12-1", "@etat": "MODIFIE", "@debut": "2015-07-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033132429", "@fin": "2017-05-11", "@num": "12-1", "@etat": "MODIFIE", "@debut": "2016-03-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034773815", "@fin": "2021-12-30", "@num": "12-1", "@etat": "MODIFIE", "@debut": "2017-05-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044814779", "@fin": "2024-07-08", "@num": "12-1", "@etat": "MODIFIE", "@debut": "2021-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049914809", "@fin": "2999-01-01", "@num": "12-1", "@etat": "VIGUEUR", "@debut": "2024-07-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° Les statuts de l'association ;

2° Les nom, prénoms, profession, domicile et nationalité de ceux qui, à un titre quelconque, sont chargés de son administration ;

Le préfet accuse réception de cette demande dans les conditions prévues par les articles L. 114-5, R. 112-4 et R. 112-5 du code des relations entre le public et l'administration.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006316214", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315085", "typelien": "CITATION" }, { "article_id": "LEGIARTI000030864800", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315085", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033132429", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315085", "typelien": "CITATION" }, { "article_id": "LEGIARTI000041878578", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315085", "typelien": "CITATION" }, { "article_id": "LEGIARTI000044814779", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315085", "typelien": "CITATION" }, { "article_id": "LEGIARTI000030864808", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315085", "typelien": "CITATION" }, { "article_id": "LEGIARTI000034773815", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315085", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020052233", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315085", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006316217", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315085", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006320648", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315085", "typelien": "ABROGATION" } ], "texte_version": { "JORFTEXT000000321412": { "SM": { "CONTENU": "TITRE 1 (ART. 1 A 20): DISPOSITIONS PORTANT MODIFICATION DU CODE GENERAL DES IMPOTS.
TITRE 2 (ART. 21 A 26): DISPOSITIONS PORTANT MODIFICATION DU CODE GENERAL DES DOUANES.
TITRE 3 (ART. 27 A 28): DISPOSITIONS DIVERSES.
MODIFICATION DU CODE GENERAL DES IMPOTS.
MODIFIE LES ART. 1651,39,1740,1756-BIS,1768-BIS,1783-A,1827,1828,1832,1840-N-BIS,1763-A,1741.
AJOUTE LES ART. 1651-A,1651-B,1651-C,1651-D,1651-E,1651-F,1374-BIS.
ABROGE LES ART. 1727,1729,1731,1733,1734,1728 (AL. 1),54-QUINQUIES,1758,1787,1829.
MODIFICATION DU LIVRE DES PROCEDURES FISCALES.
MODIFIE LES ART. L67,L208,L10,L12,L47,L50,L16,L16-A,L12,L76,L103,L192,L48,L49,L52,L62,L64,L271,L277.
ABROGE LES ART. L16 (AL. 4),L199-A.
INSERE LES ART. L64-B,L279-A,L80-B,L272-A.
MODIFICATION DU CODE DES DOUANES.
MODIFIE LES ART. 215,323,369,410,411,413,414,415,416,459,369." }, "ABRO": { "CONTENU": "Texte partiellement codifié dans le CGI: articles 2 (III et VI), 5-I (2°), et partiellement codifié dans le nouveau code monétaire et financier (ordonnance 2000-1223): article 24 (II)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006846441", "@num": "32", "#text": "Loi n°76-629 du 10 juillet 1976 - art. 32 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684998", "@numtexte": "76-629", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-07-10" }, { "@id": "JORFTEXT000000684998", "#text": "Loi n° 76-629 du 10 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000684998", "@numtexte": "76-629", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-10" }, { "@id": "JORFTEXT000000515870", "#text": "Loi n° 81-1160 du 30 décembre 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006339260", "@num": "27", "#text": "Loi n°83-636 du 13 juillet 1983 - art. 27 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692492", "@numtexte": "83-636", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "LEGIARTI000006339274", "@num": "31", "#text": "Loi n°83-636 du 13 juillet 1983 - art. 31 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692492", "@numtexte": "83-636", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFTEXT000000692492", "#text": "LOI n° 83-636 du 13 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000692492", "@numtexte": "83-636", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFARTI000001295375", "@num": "27", "#text": "LOI n° 83-636 du 13 juillet 1983 - art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000692492", "@numtexte": "83-636", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFARTI000001867275", "@num": "31", "#text": "LOI n° 83-636 du 13 juillet 1983 - art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000692492", "@numtexte": "83-636", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFTEXT000000494948", "#text": "Arrêté du 24 septembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000494948", "@nortexte": "BUDD8750000A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-09-24" }, { "@id": "JORFTEXT000000696711", "#text": "Décret n°87-940 du 23 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFARTI000001112285", "@num": "1", "#text": "Décret n°87-940 du 23 novembre 1987 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFARTI000001493657", "@num": "3", "#text": "Décret n°87-940 du 23 novembre 1987 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFARTI000001690549", "@num": "4", "#text": "Décret n°87-940 du 23 novembre 1987 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFTEXT000000696712", "#text": "Décret n°87-941 du 23 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000696712", "@nortexte": "BUDF8700006D", "@numtexte": "87-941", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFTEXT000000523057", "#text": "Décret n°87-985 du 8 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000523057", "@nortexte": "BUDZ8700006D", "@numtexte": "87-985", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-08" }, { "@id": "LEGITEXT000006066268", "#text": "Décret n°87-985 du 8 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000523057", "@nortexte": "BUDZ8700006D", "@numtexte": "87-985", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-08" }, { "@id": "LEGIARTI000006325371", "@num": "1", "#text": "Décret n°87-985 du 8 décembre 1987 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000523057", "@nortexte": "BUDZ8700006D", "@numtexte": "87-985", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-08" }, { "@id": "LEGIARTI000006325372", "@num": "1", "#text": "Décret n°87-985 du 8 décembre 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000523057", "@nortexte": "BUDZ8700006D", "@numtexte": "87-985", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-08" }, { "@id": "LEGIARTI000006325373", "@num": "2", "#text": "Décret n°87-985 du 8 décembre 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000523057", "@nortexte": "BUDZ8700006D", "@numtexte": "87-985", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-08" }, { "@id": "LEGIARTI000006325374", "@num": "3", "#text": "Décret n°87-985 du 8 décembre 1987 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000523057", "@nortexte": "BUDZ8700006D", "@numtexte": "87-985", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-08" }, { "@id": "JORFTEXT000000656984", "#text": "Arrêté du 20 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000656984", "@nortexte": "BUDF8800013A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000509838", "#text": "Décret n°88-1001 du 20 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFARTI000001867845", "@num": "1", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFARTI000001867847", "@num": "3", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFARTI000001491806", "@num": "4", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000872790", "#text": "Décret n°88-1002 du 20 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000872790", "@nortexte": "BUDF8800012D", "@numtexte": "88-1002", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000501418", "#text": "Décret n°88-1189 du 28 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000501418", "@nortexte": "BUDZ8800015D", "@numtexte": "88-1189", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-28" }, { "@id": "JORFTEXT000000356878", "#text": "DECRET92-305", "@sens": "cible", "@cidtexte": "JORFTEXT000000356878", "@nortexte": "BUDD9250001D", "@numtexte": "92-305", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-03-30" }, { "@id": "JORFTEXT000000375977", "#text": "AVIS", "@sens": "cible", "@cidtexte": "JORFTEXT000000375977", "@nortexte": "CETX9601463V", "@typelien": "APPLICATION", "@naturetexte": "AVIS", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000193731", "#text": "AVIS", "@sens": "cible", "@cidtexte": "JORFTEXT000000193731", "@nortexte": "CETX9803192V", "@typelien": "APPLICATION", "@naturetexte": "AVIS", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000574488", "#text": "Ordonnance2000-1223", "@sens": "cible", "@cidtexte": "JORFTEXT000000574488", "@nortexte": "ECOX0000098P", "@numtexte": "2000-1223", "@typelien": "MODIFIE", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295254", "@num": "102 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295287", "@num": "140", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295424", "@num": "171 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295423", "@num": "171 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296272", "@num": "383", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296325", "@num": "384 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296357", "@num": "396 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295231", "@num": "93", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 93 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297158", "@num": "266", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 266 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296553", "@num": "38 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299884", "@num": "403", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 403 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296891", "@num": "53 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 53 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301338", "@num": "50 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 50 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307863", "@num": "125 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308016", "@num": "160", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 160 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308185", "@num": "163 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311996", "@num": "1648 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 A bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312603", "@num": "1651", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312603", "@num": "1651", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306982", "@num": "1651 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306982", "@num": "1651 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306986", "@num": "1651 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306986", "@num": "1651 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306988", "@num": "1651 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306988", "@num": "1651 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306991", "@num": "1651 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306992", "@num": "1651 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306992", "@num": "1651 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306993", "@num": "1651 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306993", "@num": "1651 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312671", "@num": "1663", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1663 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312774", "@num": "1693 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1693 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312841", "@num": "1723 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312820", "@num": "1723 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312816", "@num": "1723 ter A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312872", "@num": "1726", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1726 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312876", "@num": "1727", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1727 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312882", "@num": "1727 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1727 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312889", "@num": "1728", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1728 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313700", "@num": "1728 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1728 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312894", "@num": "1729", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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\n
Le Premier ministre,
Sur le rapport de la ministre de l'économie, de l'industrie et de l'emploi et du ministre du budget, des comptes publics, de la fonction publique et de la réforme de l'Etat,
Vu le livre des procédures fiscales, notamment ses articles L. 18, \nL. 80 B, L. 80 C et L. 80 CB ;
Vu la loi n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008, notamment le II de son article 50 ;
Vu le décret n° 2009-1046 du 27 août 2009 fixant les conditions d'application des 3° et 3° bis de l'article L. 80 B du livre des procédures fiscales ;
Le Conseil d'Etat (section des finances) entendu,
Décrète :

" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 16 décembre 2009.

François Fillon

Par le Premier ministre :

La ministre de l'économie,

de l'industrie et de l'emploi,

Christine Lagarde

Le ministre du budget, des comptes publics,

de la fonction publique

et de la réforme de l'Etat,

Eric Woerth

La ministre de l'enseignement supérieur

et de la recherche,

Valérie Pécresse

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000021491246", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315085", "typelien": "CITATION" }, { "texte_version_id": "JORFTEXT000000321412", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315085", "typelien": "CREATION" }, { "texte_version_id": "JORFTEXT000000696712", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315085", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006315085", "liens_entrants": true }

Article L80 C AUTONOME ABROGE, en vigueur du 10/08/1987 au 31/03/2000 (Livre des procédures fiscales)