{ "article": { "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.
" } } }, "texte_version": { "JORFTEXT000000496040": { "SM": { "CONTENU": "Les dispositions du code général des impôts directs, du code fiscal des valeurs mobilières, du code des ‎taxes sur le chiffre d'affaires, du code des contributions indirectes, du code de l'enregistrement et du ‎code du timbre sont mises en harmonie avec les dispositions du décret n° 48-1986 du 9 décembre 1948 ‎et des lois subséquentes qui les ont modifiées ou complétées et sont refondues en un code: \"Code ‎général des impôts\".‎\nSont maintenues en vigueur, bien que n'étant pas reprises dans le code général des impôts (CGI),les ‎dispositions des lois du 19 brumaire an VI (article 89), 5 août 1908 (article 2), 24 septembre 1941, du ‎décret-loi du 29 juillet 1939 (article 136) et de la loi n° 952 du 18 novembre 1942 (relative à l'institution ‎d'une taxe exceptionnelle sur les eaux-de-vie de cognac et d'armagnac, articles 1 à 8). Sont également ‎maintenus les régimes spéciaux qui sont actuellement en vigueur dans certaines parties du territoire ‎métropolitain ainsi que dans les départements d'outre-mer et qui dérogent aux dispositions du code ‎général des impôts.‎" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CODE GENERAL DES IMPOTS,LIVRE DES PROCEDURES FISCALES: ART. 1933-1,1933-4,1933-7,1934-1,1935-5,1941-1 A 3,1945-2,1949-2 CODIFIES SOUS LES ART. 1933-1,1933-4,1933-6,1935,1937,1938-3 (AL. 1 ET 2),1938-5,1944-1 A 3,1951-2 ET 1959-2" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000693131", "#text": "Loi du 5 août 1908", "@sens": "source", "@cidtexte": "JORFTEXT000000693131", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1908-08-05" }, { "@id": "JORFTEXT000000305301", "#text": "Décret-loi du 29 juillet 1939", "@sens": "source", "@cidtexte": "JORFTEXT000000305301", "@typelien": "MODIFIE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1939-07-29" }, { "@id": "JORFTEXT000000315520", "#text": "Loi du 24 septembre 1941", "@sens": "source", "@cidtexte": "JORFTEXT000000315520", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1941-09-24" }, { "@id": "JORFTEXT000000335522", "#text": "Loi du 18 novembre 1942", "@sens": "source", "@cidtexte": "JORFTEXT000000335522", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1942-11-18" }, { "@id": "JORFTEXT000022825198", "#text": "Décision n°2010-28 QPC du 17 septembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022825198", "@nortexte": "CSCX1023946S", "@numtexte": "2010-28 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2010-09-17" }, { "@id": "JORFARTI000024389116", "#text": "Décision n° 2011-152 QPC du 22 juillet 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024389115", "@nortexte": "CSCX1120533S", "@numtexte": "2011-152 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2011-07-22" }, { "@id": "JORFARTI000034081209", "#text": "Décision n°2016-612 QPC du 24 février 2017 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034081208", "@nortexte": "CSCX1706012S", "@numtexte": "2016-612 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2017-02-24" }, { "@id": "LEGIARTI000049188415", "@num": "1493", "#text": "Code général des impôts, CGI. - art. 1493 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047405260", "@num": "425", "#text": "Code général des impôts, CGI. - art. 425 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048368789", "@num": "470", "#text": "Code général des impôts, CGI. - art. 470 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309933", "@num": "479", "#text": "Code général des impôts, CGI. - art. 479 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315204", "@num": "L110", "#text": "Livre des procédures fiscales - art. L110 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315205", "@num": "L110", "#text": "Livre des procédures fiscales - art. L110 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315895", "@num": "L172", "#text": "Livre des procédures fiscales - art. L172 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315896", "@num": "L172", "#text": "Livre des procédures fiscales - art. L172 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315408", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315030", "@num": "L53", "#text": "Livre des procédures fiscales - art. L53 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000882418", "#text": "Loi du 9 novembre 1797", "@sens": "source", "@cidtexte": "JORFTEXT000000882418", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1797-11-09" } ] }, "TITRE": "Décret n° 50-478 du 6 avril 1950", "MCS_TXT": { "MC": [ "CODE", "CODE GENERAL DES IMPOTS", "REFONTE", "VALEUR MOBILIERE", "TAXE", "CHIFFRE D'AFFAIRES", "CODE DE L'ENREGISTREMENT", "CONTRIBUTION INDIRECTE", "CODE DU TIMBRE", "CGI", "HARMONISATION", "CODIFICATION" ] }, "TITREFULL": "Décret n° 50-478 du 6 avril 1950 portant règlement d’administration publique pour la refonte des codes ‎fiscaux et la mise en harmonie de leurs dispositions avec celles du décret du 9 décembre 1948 et des ‎lois subséquentes" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000496040", "NUM": "50-478", "DATE_PUBLI": "1950-04-30", "DATE_TEXTE": "1950-04-06", "ORIGINE_PUBLI": "JORF n°0103 du 30 avril 1950", "PAGE_DEB_PUBLI": 4469, "PAGE_FIN_PUBLI": 4736 } }, "META_COMMUN": { "ID": "JORFTEXT000000496040", "URL": "texte/version/JORF/TEXT/00/00/00/49/60/JORFTEXT000000496040.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX950478" } }, "VISAS": { "CONTENU": "

Le président du conseil des ministres,

Sur le rapport du ministre des finances et des affaires économiques,

Vu la loi du 10 février 1930 ;

Vu la loi du 25 juin 1947 et, notamment, son article 1er, ensemble les décrets pris pour son application ;
\nVu la loi n° 48-1208 du 17 août 1948 ;
\nVu l’article 15 de la loi n° 48-1974 du 31 décembre 1948 ;
\nVu le décret n° 48-1986 du 9 décembre 1948 et les lois qui l’ont modifié ou complété, et notamment les lois :
\nN° 48-1973 du 31 décembre 1958 ;
\nN° 48-1992 du 31 décembre 1948 ;
\nN° 49-181 du 9 février 1949 ;
\nN° 49-874 du 5 juillet 1949 ;
\nN° 49-940 du 16 juillet 1949 ;
\nN° 49-904 du 20 juillet 1940 ;
\nN° 49-981 du 22 juillet 1949 ;
\nNos 49-1033, 1034 et 1035 du 29 juillet 1949 ;
\nN° 49-1629 du 29 décembre 1949 ;
\nN° 49-1641, 1642 et 1052 du 31 décembre 1949;
\nN° 50-135 du 31 janvier 1950 ;
\nN° 50-141 du 10 février 1950 ;
\nN° 50-388 du 2 avril 1950, et en particulier l’article 16 de ladite loi modifiant, en dernier lieu, l’article 274 du décret n° 48-1986 du 9 décembre 1948 susvisé ;

Vu le décret du 9 décembre 1948 portant refonte des codes fiscaux annexé au projet de loi n° 5656 fixant l’évaluation des voies et moyens du budget général de l’exercice 1949 et relatif à diverses dispositions d’ordre financier;

Le conseil d'Etat entendu.

Décrète :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 6 avril 1950.

GEORGES BIDAULT.

Par le président du conseil des ministres :

Le ministre des finances et des affaires économiques,

MAURICE-PETSCHE.

Le secrétaire d’Etat aux finances,

EDGAR FAURE.

" } }, "JORFTEXT000000701292": { "SM": { "CONTENU": "Application de l'article 78 de la loi de finances pour 1962 (n° 61-1396 du 21 décembre ‎‎1961).‎" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000683982", "#text": "Loi du 31 juillet 1920", "@sens": "source", "@cidtexte": "JORFTEXT000000683982", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1920-07-31" }, { "@id": "JORFTEXT000000339789", "#text": "Ordonnance n°45-1484 du 30 juin 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000339789", "@numtexte": "45-1484", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-06-30" }, { "@id": "JORFTEXT000000516237", "#text": "Ordonnance n°45-1483 du 30 juin 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000516237", "@numtexte": "45-1483", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-06-30" }, { "@id": "JORFTEXT000000692898", "#text": "Loi n° 45-0195 du 31 décembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000692898", "@numtexte": "45-0195", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1945-12-31" }, { "@id": "JORFTEXT000000314905", "#text": "Loi n° 61-1396 du 21 décembre 1961", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFARTI000001491983", "@num": "78", "#text": "Loi n° 61-1396 du 21 décembre 1961 - art. 78", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFTEXT000000512440", "#text": "Loi n°70-576 du 3 juillet 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000512440", "@numtexte": "70-576", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-07-03" }, { "@id": "JORFTEXT000000516622", "#text": "Loi n°79-1102 du 21 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFTEXT000000705191", "#text": "Loi n°80-30 du 18 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000705202", "#text": "Loi n° 80-502 du 4 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705202", "@numtexte": "80-502", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-04" }, { "@id": "JORFTEXT000000886866", "#text": "Loi n°80-546 du 17 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "JORFTEXT000000532976", "#text": "DECRET90-799", "@sens": "cible", "@cidtexte": "JORFTEXT000000532976", "@nortexte": "BUDF9000018D", "@numtexte": "90-799", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "JORFTEXT000000245321", "#text": "Décret2003-1388", "@sens": "cible", "@cidtexte": "JORFTEXT000000245321", "@nortexte": "BUDF0300035D", "@numtexte": "2003-1388", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2003-12-31" }, { "@id": "JORFTEXT000000437017", "#text": "Décret2004-283", "@sens": "cible", "@cidtexte": "JORFTEXT000000437017", "@nortexte": "BUDF0400006D", "@numtexte": "2004-283", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-25" }, { "@id": "LEGITEXT000018559622", "#text": "Décret n°2008-295\n du 1er avril 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018556481", "@nortexte": "ECEL0804932D", "@numtexte": "2008-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "JORFTEXT000018556481", "#text": "Décret n°2008-295 du 1er avril 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018556481", "@nortexte": "ECEL0804932D", "@numtexte": "2008-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGITEXT000020497097", "#text": "Décret n°2009-388\n du 7 avril 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020496041", "@nortexte": "ECEL0904793D", "@numtexte": "2009-388", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "JORFTEXT000020496041", "#text": "Décret n°2009-388 du 7 avril 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020496041", "@nortexte": "ECEL0904793D", "@numtexte": "2009-388", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGITEXT000022172672", "#text": "Décret n°2010-422 du 27 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022166779", "@nortexte": "ECEL1006802D", "@numtexte": "2010-422", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "JORFTEXT000022166779", "#text": "Décret n°2010-422 du 27 avril 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022166779", "@nortexte": "ECEL1006802D", "@numtexte": "2010-422", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "JORFTEXT000024152998", "#text": "Décret n°2011-646 du 9 juin 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024152998", "@nortexte": "EFIE1112237D", "@numtexte": "2011-646", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "LEGITEXT000024155993", "#text": "Décret n°2011-646 du 9 juin 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024152998", "@nortexte": "EFIE1112237D", "@numtexte": "2011-646", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "JORFARTI000024389116", "#text": "Décision n° 2011-152 QPC du 22 juillet 2011 - 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art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032929146", "@nortexte": "CSCX1620930S", "@numtexte": "2016-555 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-07-22" }, { "@id": "LEGITEXT000034570981", "#text": "Décret n°2017-699 du 2 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034566652", "@nortexte": "ECFE1707046D", "@numtexte": "2017-699", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "JORFTEXT000034566652", "#text": "Décret n°2017-699 du 2 mai 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034566652", "@nortexte": "ECFE1707046D", "@numtexte": "2017-699", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGITEXT000037093502", "#text": "Décret n°2018-501 du 20 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037091175", "@nortexte": "ECOE1807258D", "@numtexte": "2018-501", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-20" }, { "@id": "JORFTEXT000037091175", "#text": "Décret n°2018-501 du 20 juin 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037091175", "@nortexte": "ECOE1807258D", "@numtexte": "2018-501", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-20" }, { "@id": "LEGITEXT000038621480", "#text": "Décret n°2019-560 du 6 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038559635", "@nortexte": "ECOE1907436D", "@numtexte": "2019-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-06" }, { "@id": "JORFTEXT000038559635", "#text": "Décret n°2019-560 du 6 juin 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038559635", "@nortexte": "ECOE1907436D", "@numtexte": "2019-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-06" }, { "@id": "LEGITEXT000042143960", "#text": "Décret n°2020-898 du 22 juillet 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042143575", "@nortexte": "ECOE2012009D", "@numtexte": "2020-898", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-07-22" }, { "@id": "JORFTEXT000042143575", "#text": "Décret n°2020-898 du 22 juillet 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000042143575", "@nortexte": "ECOE2012009D", "@numtexte": "2020-898", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-07-22" }, { "@id": "LEGITEXT000043642979", "#text": "Décret n°2021-745 du 9 juin 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642043", "@nortexte": "ECOE2108011D", "@numtexte": "2021-745", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-09" }, { "@id": "JORFTEXT000043642043", "#text": "Décret n°2021-745 du 9 juin 2021, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000043642043", "@nortexte": "ECOE2108011D", "@numtexte": "2021-745", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-09" }, { "@id": "LEGITEXT000045761236", "#text": "Décret n°2022-783 du 4 mai 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045757446", "@nortexte": "ECOE2207365D", "@numtexte": "2022-783", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-04" }, { "@id": "JORFTEXT000045757446", "#text": "Décret n°2022-783 du 4 mai 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045757446", "@nortexte": "ECOE2207365D", "@numtexte": "2022-783", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-04" }, { "@id": "LEGITEXT000047619639", "#text": "Décret n°2023-423 du 31 mai 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047618906", "@nortexte": "ECOE2306447D", "@numtexte": "2023-423", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-31" }, { "@id": "JORFTEXT000047618906", "#text": "Décret n°2023-423 du 31 mai 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047618906", "@nortexte": "ECOE2306447D", "@numtexte": "2023-423", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-31" }, { "@id": "JORFTEXT000049629868", "#text": "Décret n°2024-497 du 30 mai 2024", "@sens": "cible", "@cidtexte": "JORFTEXT000049629868", "@nortexte": "ECOE2406676D", "@numtexte": "2024-497", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-30" }, { "@id": "LEGITEXT000049633030", "#text": "Décret n°2024-497 du 30 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049629868", "@nortexte": "ECOE2406676D", "@numtexte": "2024-497", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-30" }, { "@id": "LEGIARTI000006840123", "@num": "L13-18", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L13-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307676", "@num": "39 duodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311739", "@num": "1508", "#text": "Code général des impôts, CGI. - art. 1508 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314936", "@num": "L1", "#text": "Livre des procédures fiscales - art. L1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315198", "@num": "L105", "#text": "Livre des procédures fiscales - art. L105 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315200", "@num": "L106", "#text": "Livre des procédures fiscales - art. L106 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314942", "@num": "L11", "#text": "Livre des procédures fiscales - art. L11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815185", "@num": "L11", "#text": "Livre des procédures fiscales - art. L11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315204", "@num": "L110", "#text": "Livre des procédures fiscales - art. L110 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315206", "@num": "L112", "#text": "Livre des procédures fiscales - art. L112 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315207", "@num": "L114", "#text": "Livre des procédures fiscales - art. L114 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315227", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738401", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315235", "@num": "L126", "#text": "Livre des procédures fiscales - art. L126 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315236", "@num": "L127", "#text": "Livre des procédures fiscales - art. L127 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315237", "@num": "L128", "#text": "Livre des procédures fiscales - art. L128 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315238", "@num": "L129", "#text": "Livre des procédures fiscales - art. L129 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315239", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315241", "@num": "L131", "#text": "Livre des procédures fiscales - art. L131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315242", "@num": "L132", "#text": "Livre des procédures fiscales - art. L132 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315245", "@num": "L133", "#text": "Livre des procédures fiscales - art. L133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315254", "@num": "L135", "#text": "Livre des procédures fiscales - art. L135 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315293", "@num": "L136", "#text": "Livre des procédures fiscales - art. L136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315294", "@num": "L137", "#text": "Livre des procédures fiscales - art. L137 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314951", "@num": "L14", "#text": "Livre des procédures fiscales - art. L14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315309", "@num": "L142", "#text": "Livre des procédures fiscales - art. L142 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315310", "@num": "L143", "#text": "Livre des procédures fiscales - art. L143 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315336", "@num": "L146", "#text": "Livre des procédures fiscales - art. L146 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315349", "@num": "L148", "#text": "Livre des procédures fiscales - art. L148 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315350", "@num": "L149", "#text": "Livre des procédures fiscales - art. L149 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314952", "@num": "L15", "#text": "Livre des procédures fiscales - art. L15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315351", "@num": "L150", "#text": "Livre des procédures fiscales - art. L150 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315352", "@num": "L151", "#text": "Livre des procédures fiscales - art. L151 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315367", "@num": "L158", "#text": "Livre des procédures fiscales - art. L158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315375", "@num": "L164", "#text": "Livre des procédures fiscales - art. L164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315389", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315396", "@num": "L169 B", "#text": "Livre des procédures fiscales - art. L169 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315399", "@num": "L171", "#text": "Livre des procédures fiscales - art. L171 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315404", "@num": "L172 B", "#text": "Livre des procédures fiscales - art. L172 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315405", "@num": "L172 C", "#text": "Livre des procédures fiscales - art. L172 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315414", "@num": "L174", "#text": "Livre des procédures fiscales - art. L174 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315418", "@num": "L175", "#text": "Livre des procédures fiscales - art. L175 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364544", "@num": "L175", "#text": "Livre des procédures fiscales - art. L175 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465468", "@num": "L175", "#text": "Livre des procédures fiscales - art. L175 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315421", "@num": "L177", "#text": "Livre des procédures fiscales - art. L177 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023409950", "@num": "L177", "#text": "Livre des procédures fiscales - art. L177 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914723", "@num": "L177", "#text": "Livre des procédures fiscales - art. L177 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314961", "@num": "L18", "#text": "Livre des procédures fiscales - art. L18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315425", "@num": "L181", "#text": "Livre des procédures fiscales - art. L181 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315427", "@num": "L183", "#text": "Livre des procédures fiscales - art. L183 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315430", "@num": "L186", "#text": "Livre des procédures fiscales - art. L186 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315432", "@num": "L187", "#text": "Livre des procédures fiscales - art. L187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315433", "@num": "L188", "#text": "Livre des procédures fiscales - art. L188 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314963", "@num": "L19", "#text": "Livre des procédures fiscales - art. L19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024453238", "@num": "L19", "#text": "Livre des procédures fiscales - art. L19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829349", "@num": "L19", "#text": "Livre des procédures fiscales - art. L19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315445", "@num": "L191", "#text": "Livre des procédures fiscales - art. L191 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315447", "@num": "L193", "#text": "Livre des procédures fiscales - art. L193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315448", "@num": "L194", "#text": "Livre des procédures fiscales - art. L194 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315449", "@num": "L195", "#text": "Livre des procédures fiscales - art. L195 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315450", "@num": "L195 A", "#text": "Livre des procédures fiscales - art. L195 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315451", "@num": "L196", "#text": "Livre des procédures fiscales - art. L196 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315452", "@num": "L197", "#text": "Livre des procédures fiscales - art. L197 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315454", "@num": "L198", "#text": "Livre des procédures fiscales - art. L198 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315458", "@num": "L200", "#text": "Livre des procédures fiscales - art. L200 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315461", "@num": "L202", "#text": "Livre des procédures fiscales - art. L202 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315462", "@num": "L203", "#text": "Livre des procédures fiscales - art. L203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315463", "@num": "L204", "#text": "Livre des procédures fiscales - art. L204 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315469", "@num": "L205", "#text": "Livre des procédures fiscales - art. L205 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315471", "@num": "L206", "#text": "Livre des procédures fiscales - art. L206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315472", "@num": "L207", "#text": "Livre des procédures fiscales - art. L207 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314964", "@num": "L21", "#text": "Livre des procédures fiscales - art. L21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315474", "@num": "L210", "#text": "Livre des procédures fiscales - art. L210 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315475", "@num": "L211", "#text": "Livre des procédures fiscales - art. L211 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315481", "@num": "L215", "#text": "Livre des procédures fiscales - art. L215 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315482", "@num": "L216", "#text": "Livre des procédures fiscales - art. L216 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315483", "@num": "L217", "#text": "Livre des procédures fiscales - art. L217 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315486", "@num": "L219", "#text": "Livre des procédures fiscales - art. L219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314967", "@num": "L22", "#text": "Livre des procédures fiscales - art. L22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315488", "@num": "L220", "#text": "Livre des procédures fiscales - art. L220 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315494", "@num": "L223", "#text": "Livre des procédures fiscales - art. L223 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030022007", "@num": "L223", "#text": "Livre des procédures fiscales - art. L223 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315495", "@num": "L225", "#text": "Livre des procédures fiscales - art. L225 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039280989", "@num": "L225", "#text": "Livre des procédures fiscales - art. L225 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315499", "@num": "L226", "#text": "Livre des procédures fiscales - art. L226 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315500", "@num": "L227", "#text": "Livre des procédures fiscales - art. L227 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028312218", "@num": "L229", "#text": "Livre des procédures fiscales - art. L229 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315501", "@num": "L229", "#text": "Livre des procédures fiscales - art. L229 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037527033", "@num": "L229", "#text": "Livre des procédures fiscales - art. L229 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314968", "@num": "L23", "#text": "Livre des procédures fiscales - art. L23 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314962", "@num": "L23 B", "#text": "Livre des procédures fiscales - art. L23 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315504", "@num": "L232", "#text": "Livre des procédures fiscales - art. L232 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315518", "@num": "L239", "#text": "Livre des procédures fiscales - art. L239 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315521", "@num": "L241", "#text": "Livre des procédures fiscales - art. L241 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315522", "@num": "L242", "#text": "Livre des procédures fiscales - art. L242 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315523", "@num": "L243", "#text": "Livre des procédures fiscales - art. L243 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315524", "@num": "L244", "#text": "Livre des procédures fiscales - art. L244 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315525", "@num": "L245", "#text": "Livre des procédures fiscales - art. L245 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315526", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315534", "@num": "L248", "#text": "Livre des procédures fiscales - art. L248 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315535", "@num": "L249", "#text": "Livre des procédures fiscales - art. L249 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315536", "@num": "L251", "#text": "Livre des procédures fiscales - art. L251 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315544", "@num": "L254", "#text": "Livre des procédures fiscales - art. L254 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315557", "@num": "L259", "#text": "Livre des procédures fiscales - art. L259 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315558", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023409472", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465464", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914464", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315565", "@num": "L264", "#text": "Livre des procédures fiscales - art. L264 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315567", "@num": "L267", "#text": "Livre des procédures fiscales - art. L267 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315001", "@num": "L27", "#text": "Livre des procédures fiscales - art. L27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315576", "@num": "L273", "#text": "Livre des procédures fiscales - art. L273 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315578", "@num": "L274", "#text": "Livre des procédures fiscales - art. L274 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023409496", "@num": "L274", "#text": "Livre des procédures fiscales - art. L274 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028312221", "@num": "L274", "#text": "Livre des procédures fiscales - art. L274 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914471", "@num": "L274", "#text": "Livre des procédures fiscales - art. L274 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315594", "@num": "L282", "#text": "Livre des procédures fiscales - art. L282 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315004", "@num": "L37", "#text": "Livre des procédures fiscales - art. L37 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315005", "@num": "L45", "#text": "Livre des procédures fiscales - art. L45 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315023", "@num": "L46", "#text": "Livre des procédures fiscales - art. L46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315030", "@num": "L53", "#text": "Livre des procédures fiscales - art. L53 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314937", "@num": "L6", "#text": "Livre des procédures fiscales - art. L6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315046", "@num": "L60", "#text": "Livre des procédures fiscales - art. L60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315047", "@num": "L61", "#text": "Livre des procédures fiscales - art. L61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315050", "@num": "L63", "#text": "Livre des procédures fiscales - art. L63 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315055", "@num": "L69", "#text": "Livre des procédures fiscales - art. L69 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315056", "@num": "L70", "#text": "Livre des procédures fiscales - art. L70 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315057", "@num": "L72", "#text": "Livre des procédures fiscales - art. L72 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315061", "@num": "L76 A", "#text": "Livre des procédures fiscales - art. L76 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315067", "@num": "L78", "#text": "Livre des procédures fiscales - art. L78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315068", "@num": "L79", "#text": "Livre des procédures fiscales - art. L79 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314938", "@num": "L8", "#text": "Livre des procédures fiscales - art. L8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315069", "@num": "L80", "#text": "Livre des procédures fiscales - art. L80 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315076", "@num": "L80 A", "#text": "Livre des procédures fiscales - art. L80 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315151", "@num": "L96 C", "#text": "Livre des procédures fiscales - art. L96 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315152", "@num": "L96 D", "#text": "Livre des procédures fiscales - art. L96 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n° 81-859 du 15 septembre 1981", "MCS_TXT": { "MC": [ "CODE", "CODIFICATION", "PROCEDURE FISCALE", "PARTIE LEGISLATIVE", "NOUVEAU CODE DES IMPOTS", "LIVRE DES PROCEDURES FISCALES", "CODE GENERAL DES IMPOTS", "CGI" ] }, "TITREFULL": "Décret n° 81-859 du 15 septembre 1981 portant codification des textes législatifs concernant ‎les procédures fiscales (première partie : Législative)‎" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000701292", "NUM": "81-859", "DATE_PUBLI": "1981-09-18", "DATE_TEXTE": "1981-09-15", "ORIGINE_PUBLI": "JORF du 18 septembre 1981", "PAGE_DEB_PUBLI": 2494, "PAGE_FIN_PUBLI": 2495 } }, "META_COMMUN": { "ID": "JORFTEXT000000701292", "URL": "texte/version/JORF/TEXT/00/00/00/70/12/JORFTEXT000000701292.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX981859" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000701292", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315204", "typelien": "CODIFICATION" }, { "texte_version_id": "JORFTEXT000000496040", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315204", "typelien": "CONCORDANCE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006315204", "liens_entrants": true }

Article L110 AUTONOME MODIFIE, en vigueur du 01/07/1981 au 31/03/2002 (Livre des procédures fiscales)