{ "article": { "LEGIARTI000006315194": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L109", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-12-31", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315194", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315194.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL109AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 559 (AL. 2 1RE PHRASE SAUF 1RE LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 559 (AL. 2 1RE PHRASE SAUF 1RE LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006927475", "@num": "1", "#text": "Décret n°93-265 du 26 février 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "#text": "LOI 1891-07-11 ART. 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1891-07-11 ART. 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1903-03-31 ART. 33", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1903-03-31 ART. 33", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1907-06-29 ART. 8", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1907-06-29 ART. 8", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006315205", "@num": "L110", "#text": "Livre des procédures fiscales - art. L110 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316263", "@num": "R*109-1", "#text": "Livre des procédures fiscales - art. R*109-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316267", "@num": "R109-2", "#text": "Livre des procédures fiscales - art. R109-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180054", "@fin": "1992-12-31", "#text": "Délivrance de documents aux contribuables.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163099", "@fin": "2999-01-01", "#text": "Section I : Portée et limites de la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315194", "@fin": "1992-12-31", "@num": "L109", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315195", "@fin": "2999-01-01", "@num": "L109", "@etat": "VIGUEUR", "@debut": "1992-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les agents de l'administration des impôts peuvent communiquer à toute personne qui en fait la demande les déclarations de sucrage en première ou en deuxième cuvée et les déclarations de détention de sucre par quantités supérieures à 25 kg.
\n
" } }, "LEGIARTI000006315204": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L110", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "1981-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315204", "URL": "article/LEGI/ARTI/00/00/06/31/52/LEGIARTI000006315204.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL110AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 559 (al. 1, al. 2, 1re ligne)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 559 (al. 1, al. 2, 1re ligne)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000496040", "#text": "Décret 50-478 1950-04-06 art. 559", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "JORFTEXT000000701292", "#text": "Décret 81-859 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315192", "@num": "L108", "#text": "Livre des procédures fiscales - art. L108 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315194", "@num": "L109", "#text": "Livre des procédures fiscales - art. L109 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1872-08-02 art. 8", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1872-08-02 art. 8", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1891-07-11 art. 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1891-07-11 art. 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1903-03-31 art. 33", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1903-03-31 art. 33", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1907-06-29 art. 8", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1907-06-29 art. 8", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 48-978 1948-06-16 art. 33", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 48-978 1948-06-16 art. 33", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180055", "@fin": "2999-01-01", "#text": "1° : Délivrance de documents aux contribuables", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163099", "@fin": "2999-01-01", "#text": "Section I : Portée et limites de la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315204", "@fin": "2002-03-31", "@num": "L110", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315205", "@fin": "2999-01-01", "@num": "L110", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La communication des livres et registres relatifs aux contributions indirectes dans les conditions fixées à l'article L. 108 donne lieu à un droit de recherche fixé à 0,23 F par compte communiqué.
\n
Le droit de recherche prévu au premier alinéa est perçu en cas de communication des déclarations de sucrage dans les conditions prévues par l'article L. 109.
" } }, "LEGIARTI000006315205": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L110", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315205", "URL": "article/LEGI/ARTI/00/00/06/31/52/LEGIARTI000006315205.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL110AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 559 (al. 1, al. 2, 1re ligne)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 559 (al. 1, al. 2, 1re ligne)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000496040", "#text": "Décret 50-478 1950-04-06 art. 559", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000006315192", "@num": "L108", "#text": "Livre des procédures fiscales - art. L108 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315194", "@num": "L109", "#text": "Livre des procédures fiscales - art. L109 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1872-08-02 art. 8", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1872-08-02 art. 8", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1891-07-11 art. 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1891-07-11 art. 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1903-03-31 art. 33", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1903-03-31 art. 33", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1907-06-29 art. 8", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1907-06-29 art. 8", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 48-978 1948-06-16 art. 33", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 48-978 1948-06-16 art. 33", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Règlement CE 1103/97 1997-06-17 art. 5 (Conseil) JO L162 19 juin 1997 en vigueur le 1er janvier 2002", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Règlement CE 2866/98 1998-12-31 art. 1 (Conseil) JO L359 31 décembre 1998 en vigueur le 1er janvier 2002", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "Règlement CE 974/98 1998-05-03 art. 14 (Conseil) JO L139 11 mai 1998 en vigueur le 1er janvier 2002", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180055", "@fin": "2999-01-01", "#text": "1° : Délivrance de documents aux contribuables", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163099", "@fin": "2999-01-01", "#text": "Section I : Portée et limites de la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315204", "@fin": "2002-03-31", "@num": "L110", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315205", "@fin": "2999-01-01", "@num": "L110", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La communication des livres et registres relatifs aux contributions indirectes dans les conditions fixées à l'article L. 108 donne lieu à un droit de recherche fixé à 0,04 € par compte communiqué.

\n
\n

Le droit de recherche prévu au premier alinéa est perçu en cas de communication des déclarations de sucrage dans les conditions prévues par l'article L. 109.

\n
" } }, "LEGIARTI000006316263": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*109-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1993-03-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006316263", "URL": "article/LEGI/ARTI/00/00/06/31/62/LEGIARTI000006316263.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR109AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 559 (AL. 2 2ème PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@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": "LEGIARTI000006927945", "@num": "6", "#text": "Décret n°93-311 du 9 mars 1993 - art. 6 () JORF 11 mars 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006315194", "@num": "L109", "#text": "Livre des procédures fiscales - art. L109 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180153", "@fin": "2999-01-01", "#text": "1° : Délivrance de documents aux contribuables", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163141", "@fin": "2999-01-01", "#text": "Section I : Portée et limites de la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147386", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316262", "@fin": "1993-03-11", "@num": "R*109-1", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006316263", "@fin": "2999-01-01", "@num": "R*109-1", "@etat": "VIGUEUR", "@debut": "1993-03-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les déclarations mentionnées à l'article L. 109 sont conservées pendant trois ans, soit à la direction régionale des douanes et droits indirects soit au bureau de déclarations de la direction générale des douanes et droits indirects.
\n
" } }, "LEGIARTI000006316267": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R109-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006316267", "URL": "article/LEGI/ARTI/00/00/06/31/62/LEGIARTI000006316267.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR109ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000712658", "#text": "Décret 93-265 1993-02-26 art. 5 2 et 15 JORF 28 février 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "JORFTEXT000000179801", "#text": "Décret 93-1095 1993-09-16", "@sens": "source", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "LEGIARTI000006315194", "@num": "L109", "#text": "Livre des procédures fiscales - art. L109 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180153", "@fin": "2999-01-01", "#text": "1° : Délivrance de documents aux contribuables", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163141", "@fin": "2999-01-01", "#text": "Section I : Portée et limites de la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147386", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "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": "LEGIARTI000006316267", "@fin": "2999-01-01", "@num": "R109-2", "@etat": "VIGUEUR", "@debut": "1993-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La direction générale des douanes et droits indirects exerce les compétences prévues à l'article L. 109.
\n
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L28 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314976", "@num": "L29", "#text": "Livre des procédures fiscales - art. L29 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314982", "@num": "L31", "#text": "Livre des procédures fiscales - art. L31 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314984", "@num": "L32", "#text": "Livre des procédures fiscales - art. L32 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314986", "@num": "L33", "#text": "Livre des procédures fiscales - art. L33 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314988", "@num": "L34", "#text": "Livre des procédures fiscales - art. L34 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314993", "@num": "L35", "#text": "Livre des procédures fiscales - art. L35 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315662", "@num": "L36", "#text": "Livre des procédures fiscales - art. L36 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000712658", "@nor": "BUDF9300065D", "@num": "93-265", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 93-265 du 26 février 1993 modifiant certaines dispositions du livre des procédures fiscales relatives aux attributions de la direction générale des douanes et droits indirects et de la direction générale des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000712658", "@c_titre_court": "Décret n°93-265 du 26 février 1993" }, { "@fin": "2999-01-01", "#text": "Décret n°93-265 du 26 février 1993 modifiant certaines dispositions du livre des procédures fiscales relatives aux attributions de la direction générale des douanes et droits indirects et de la direction générale des impôts", "@debut": "1992-12-30", "@id_txt": "LEGITEXT000006081268", "@c_titre_court": "Décret n°93-265 du 26 février 1993" } ], "@date_publi": "1993-02-28", "@date_signature": "1993-02-26", "@num_parution_jo": "50" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006927475", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "1992-12-30", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001698557", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Paragraphe modificateur
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2. La direction générale des douanes et droits indirects exerce les compétences prévues aux articles L. 28, L. 29, L. 31, L. 32, L. 33, L. 34, L. 35, L. 36 et L. 109 du livre des procédures fiscales.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006315205", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315194", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315204", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315194", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006316267", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315194", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006927475", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315194", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006316263", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315194", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006315194", "liens_entrants": true }

Article L109 AUTONOME MODIFIE, en vigueur du 01/01/1982 au 31/12/1992 (Livre des procédures fiscales)