{ "article": { "LEGIARTI000006315279": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L135 J", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315279", "URL": "article/LEGI/ARTI/00/00/06/31/52/LEGIARTI000006315279.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL135AKXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI Livre des procédures fiscales L135 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006320670", "@num": "129", "#text": "Loi - art. 129 () JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180058", "@fin": "2999-01-01", "#text": "II : Dérogations au profit de certaines administrations, autorités administratives, collectivités, services et organismes publics", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à 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": "LEGIARTI000006315279", "@fin": "2000-03-31", "@num": "L135 J", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315280", "@fin": "2001-03-31", "@num": "L135 J", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315281", "@fin": "2006-01-01", "@num": "L135 J", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315282", "@fin": "2009-01-01", "@num": "L135 J", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058704", "@fin": "2011-06-12", "@num": "L135 J", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166637", "@fin": "2017-01-01", "@num": "L135 J", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033858391", "@fin": "2017-05-01", "@num": "L135 J", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033219208", "@fin": "2023-01-01", "@num": "L135 J", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044056488", "@fin": "2024-06-02", "@num": "L135 J", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049635590", "@fin": "2999-01-01", "@num": "L135 J", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Afin de procéder à des rapprochements avec le répertoire des métiers, les chambres de métiers peuvent se faire communiquer par l'administration fiscale la liste nominative des assujettis à la taxe pour frais de chambres de métiers.
\n
Les dispositions du dernier alinéa de l'article L. 135 B sont applicables aux informations ainsi transmises.
" } }, "LEGIARTI000006315845": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315845", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315845.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL113AAXXXXXAL" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "LEGIARTI000006320670", "@num": "129", "#text": "Loi - art. 129 () JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315227", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315230", "@num": "L124", "#text": "Livre des procédures fiscales - art. L124 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315236", "@num": "L127", "#text": "Livre des procédures fiscales - art. L127 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315239", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315254", "@num": "L135", "#text": "Livre des procédures fiscales - art. L135 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315260", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315266", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. L135 D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315268", "@num": "L135 E", "#text": "Livre des procédures fiscales - art. L135 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315269", "@num": "L135 F", "#text": "Livre des procédures fiscales - art. L135 F (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315275", "@num": "L135 H", "#text": "Livre des procédures fiscales - art. L135 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315276", "@num": "L135 I", "#text": "Livre des procédures fiscales - art. L135 I (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315279", "@num": "L135 J", "#text": "Livre des procédures fiscales - art. L135 J (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315293", "@num": "L136", "#text": "Livre des procédures fiscales - art. L136 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315298", "@num": "L139 A", "#text": "Livre des procédures fiscales - art. L139 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315887", "@num": "L152 A", "#text": "Livre des procédures fiscales - art. L152 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315367", "@num": "L158", "#text": "Livre des procédures fiscales - art. L158 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315369", "@num": "L161", "#text": "Livre des procédures fiscales - art. L161 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. R*113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417946", "@num": "226-14", "#text": "Code pénal - art. 226-14 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681302", "@num": "135", "#text": "Code de la famille et de l'aide sociale. - art. 135 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à 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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315834", "@fin": "1982-01-01", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315835", "@fin": "1985-07-19", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315836", "@fin": "1986-12-26", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315837", "@fin": "1989-07-14", "@num": "L113", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315838", "@fin": "1990-06-15", "@num": "L113", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315839", "@fin": "1991-06-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315840", "@fin": "1994-09-02", "@num": "L113", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315841", "@fin": "1996-05-12", "@num": "L113", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315842", "@fin": "1998-04-22", "@num": "L113", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315843", "@fin": "1999-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315844", "@fin": "2000-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315845", "@fin": "2006-12-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315846", "@fin": "2009-04-10", "@num": "L113", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529915", "@fin": "2010-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020905830", "@fin": "2009-12-31", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664583", "@fin": "2010-05-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177840", "@fin": "2012-03-16", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516156", "@fin": "2012-03-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Des dérogations à la règle du secret professionnel sont établies au profit d'administrations et autorités administratives, collectivités, services, organismes publics et autres personnes dans les cas prévus à la présente section.

\n
\n

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, L. 127, L. 130, L. 135, L. 135 B, L. 135 D, L. 135 E, L. 135 F, L. 135 H, L. 135 I, L. 135 J, L. 136, L. 139 A, L. 152 A, L. 158, L. 161 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

\n
" } }, "LEGIARTI000006320670": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "129", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006320670", "URL": "article/LEGI/ARTI/00/00/06/32/06/LEGIARTI000006320670.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJGXXXXXX129AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006315845", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315279", "@num": "L135 J", "#text": "Livre des procédures fiscales - art. L135 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147546", "@fin": "2999-01-01", "#text": "ECONOMIE, FINANCES ET INDUSTRIE.", "@debut": "1999-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006134156", "@fin": "2999-01-01", "#text": "B : Autres mesures", "@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": "LEGIARTI000006320670", "@fin": "2999-01-01", "@num": "129", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000020529915": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2009-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020529915", "URL": "article/LEGI/ARTI/00/00/20/52/99/LEGIARTI000020529915.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence de l'article 138-II de la loi n° 2006-1640 du 21 décembre 2006.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "LEGIARTI000020497102", "@num": "1", "#text": "Décret n°2009-388\n du 7 avril 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020496041", "@nortexte": "ECEL0904793D", "@numtexte": "2009-388", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315227", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315236", "@num": "L127", "#text": "Livre des procédures fiscales - art. L127 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315239", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315254", "@num": "L135", "#text": "Livre des procédures fiscales - art. L135 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315260", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315266", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. L135 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315268", "@num": "L135 E", "#text": "Livre des procédures fiscales - art. L135 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315269", "@num": "L135 F", "#text": "Livre des procédures fiscales - art. L135 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315275", "@num": "L135 H", "#text": "Livre des procédures fiscales - art. L135 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315276", "@num": "L135 I", "#text": "Livre des procédures fiscales - art. L135 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315279", "@num": "L135 J", "#text": "Livre des procédures fiscales - art. L135 J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315288", "@num": "L135 O", "#text": "Livre des procédures fiscales - art. L135 O (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315293", "@num": "L136", "#text": "Livre des procédures fiscales - art. L136 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315298", "@num": "L139 A", "#text": "Livre des procédures fiscales - art. L139 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315887", "@num": "L152 A", "#text": "Livre des procédures fiscales - art. L152 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315367", "@num": "L158", "#text": "Livre des procédures fiscales - art. L158 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315379", "@num": "L166", "#text": "Livre des procédures fiscales - art. L166 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. R*113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681302", "@num": "135", "#text": "Code de la famille et de l'aide sociale. - art. 135 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à 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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315834", "@fin": "1982-01-01", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315835", "@fin": "1985-07-19", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315836", "@fin": "1986-12-26", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315837", "@fin": "1989-07-14", "@num": "L113", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315838", "@fin": "1990-06-15", "@num": "L113", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315839", "@fin": "1991-06-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315840", "@fin": "1994-09-02", "@num": "L113", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315841", "@fin": "1996-05-12", "@num": "L113", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315842", "@fin": "1998-04-22", "@num": "L113", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315843", "@fin": "1999-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315844", "@fin": "2000-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315845", "@fin": "2006-12-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315846", "@fin": "2009-04-10", "@num": "L113", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529915", "@fin": "2010-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020905830", "@fin": "2009-12-31", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664583", "@fin": "2010-05-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177840", "@fin": "2012-03-16", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516156", "@fin": "2012-03-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": 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"2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, L. 127, L. 130, L. 135, L. 135 B, L. 135 D, L. 135 E, L. 135 F, L. 135 H, L. 135 I, L. 135 J, L. 135 O, L. 136, L. 139 A, L. 152 A, L. 158 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

" } }, "LEGIARTI000025577220": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2012-03-24" } }, "META_COMMUN": { "ID": "LEGIARTI000025577220", "URL": "article/LEGI/ARTI/00/00/25/57/72/LEGIARTI000025577220.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "LEGIARTI000025555234", "@num": "112", "#text": "LOI n°2012-387\n du 22 mars 2012 - art. 112", "@sens": "cible", "@cidtexte": "JORFTEXT000025553296", "@nortexte": "EFIX1127393L", "@numtexte": "2012-387", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-22" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. 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L127", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315239", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315254", "@num": "L135", "#text": "Livre des procédures fiscales - art. L135", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315260", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315266", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. 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}, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315835", "@fin": "1985-07-19", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315836", "@fin": "1986-12-26", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315837", "@fin": "1989-07-14", "@num": "L113", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315838", "@fin": "1990-06-15", "@num": "L113", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315839", "@fin": "1991-06-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315840", "@fin": "1994-09-02", "@num": "L113", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315841", "@fin": "1996-05-12", "@num": "L113", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315842", "@fin": "1998-04-22", "@num": "L113", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315843", "@fin": "1999-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315844", "@fin": "2000-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315845", "@fin": "2006-12-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315846", "@fin": "2009-04-10", "@num": "L113", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529915", "@fin": "2010-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020905830", "@fin": "2009-12-31", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664583", "@fin": "2010-05-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177840", "@fin": "2012-03-16", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516156", "@fin": "2012-03-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, \nL. 127, L. 130, L. 135, \nL. 135 B, L. 135 D, L. 135 F, \nL. 135 H, L. 135 I, L. 135 J, L. 135 O, L. 136, L. 139 A, \nL. 152, L. 152 A, L. 158, L. 158 A, L. 163, \nL. 166 et L. 166 D sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

" } }, "LEGIARTI000030024083": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030024083", "URL": "article/LEGI/ARTI/00/00/30/02/40/LEGIARTI000030024083.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "LEGIARTI000029994976", "@num": "91", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 91", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. 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L127", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315239", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315254", "@num": "L135", "#text": "Livre des procédures fiscales - art. L135", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315260", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315266", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. 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L158", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315882", "@num": "L163", "#text": "Livre des procédures fiscales - art. L163", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315379", "@num": "L166", "#text": "Livre des procédures fiscales - art. L166", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025010665", "@num": "L166 D", "#text": "Livre des procédures fiscales - art. L166 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. 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"@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, \nL. 127, L. 130, L. 135, \nL. 135 B, L. 135 D, L. 135 F, \nL. 135 H, L. 135 I, L. 135 J, L. 135 O, L. 136, L. 139 A, \nL. 152, L. 152 A, L. 154, L. 158, L. 158 A, L. 163, \nL. 166 et L. 166 D sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

" } }, "LEGIARTI000031816774": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-03-23", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031816774", "URL": "article/LEGI/ARTI/00/00/31/81/67/LEGIARTI000031816774.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "LEGIARTI000031757301", "@num": "65", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 65", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. 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L127", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315239", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315254", "@num": "L135", "#text": "Livre des procédures fiscales - art. L135", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315260", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315266", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. 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] }, "BLOC_TEXTUEL": { "CONTENU": "

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, \nL. 127, L. 130, L. 135, \nL. 135 B, L. 135 D, L. 135 F, \nL. 135 H, L. 135 I, L. 135 J, L. 135 O, L. 135 ZD, L. 136, L. 139 A,\nL. 152, L. 152 A, L. 154, L. 158, L. 158 A, L. 163, \nL. 166 et L. 166 D sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

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L152", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315887", "@num": "L152 A", "#text": "Livre des procédures fiscales - art. L152 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315367", "@num": "L158", "#text": "Livre des procédures fiscales - art. L158", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315882", "@num": "L163", "#text": "Livre des procédures fiscales - art. L163", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315379", "@num": "L166", "#text": "Livre des procédures fiscales - art. 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"@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, \nL. 127, L. 130, L. 135, \nL. 135 B, L. 135 D, L. 135 F, \nL. 135 H, L. 135 I, L. 135 J, L. 135 O, L. 135 ZD, L. 136, L. 136-A, L. 139 A, \nL. 152, L. 152 A, L. 154, L. 158, L. 158 A, L. 163, \nL. 166, L. 166 D et L. 166 F sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

" } }, "LEGIARTI000032285996": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-07-01", "DATE_DEBUT": "2016-03-23" } }, "META_COMMUN": { "ID": "LEGIARTI000032285996", "URL": "article/LEGI/ARTI/00/00/32/28/59/LEGIARTI000032285996.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "LEGIARTI000032283888", "@num": "18", "#text": "LOI n°2016-339 du 22 mars 2016 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000032282279", "@nortexte": "INTX1524877L", "@numtexte": "2016-339", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-03-22" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315227", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315230", "@num": "L124", "#text": "Livre des procédures fiscales - art. L124", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315236", "@num": "L127", "#text": "Livre des procédures fiscales - art. L127", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315239", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315254", "@num": "L135", "#text": "Livre des procédures fiscales - art. L135", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315260", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315266", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. L135 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315275", "@num": "L135 H", "#text": "Livre des procédures fiscales - art. L135 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315279", "@num": "L135 J", "#text": "Livre des procédures fiscales - art. L135 J", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315288", "@num": "L135 O", "#text": "Livre des procédures fiscales - art. L135 O", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768032", "@num": "L135 ZD", "#text": "Livre des procédures fiscales - art. L135 ZD", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315293", "@num": "L136", "#text": "Livre des procédures fiscales - art. L136", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315298", "@num": "L139 A", "#text": "Livre des procédures fiscales - art. L139 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315357", "@num": "L152", "#text": "Livre des procédures fiscales - art. L152", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315887", "@num": "L152 A", "#text": "Livre des procédures fiscales - art. L152 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315367", "@num": "L158", "#text": "Livre des procédures fiscales - art. L158", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315882", "@num": "L163", "#text": "Livre des procédures fiscales - art. L163", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315379", "@num": "L166", "#text": "Livre des procédures fiscales - art. L166", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025010665", "@num": "L166 D", "#text": "Livre des procédures fiscales - art. L166 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032284139", "@num": "L166 F", "#text": "Livre des procédures fiscales - art. L166 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. R*113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681302", "@num": "135", "#text": "Code de la famille et de l'aide sociale. - art. 135 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à 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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315834", "@fin": "1982-01-01", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315835", "@fin": "1985-07-19", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315836", "@fin": "1986-12-26", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315837", "@fin": "1989-07-14", "@num": "L113", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315838", "@fin": "1990-06-15", "@num": "L113", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315839", "@fin": "1991-06-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315840", "@fin": "1994-09-02", "@num": "L113", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315841", "@fin": "1996-05-12", "@num": "L113", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315842", "@fin": "1998-04-22", "@num": "L113", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315843", "@fin": "1999-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315844", "@fin": "2000-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315845", "@fin": "2006-12-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315846", "@fin": "2009-04-10", "@num": "L113", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529915", "@fin": "2010-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020905830", "@fin": "2009-12-31", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664583", "@fin": "2010-05-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177840", "@fin": "2012-03-16", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516156", "@fin": "2012-03-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, \nL. 127, L. 130, L. 135, \nL. 135 B, L. 135 D, L. 135 F, \nL. 135 H, L. 135 I, L. 135 J, L. 135 O, L. 135 ZD, L. 136, L. 139 A, \nL. 152, L. 152 A, L. 154, L. 158, L. 158 A, L. 163, \nL. 166, \nL. 166 D et L. 166 F sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

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] }, "BLOC_TEXTUEL": { "CONTENU": "

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, \nL. 127, L. 130, L. 135, \nL. 135 B, L. 135 D, L. 135 F, \nL. 135 H, L. 135 I, L. 135 J, L. 135 O, L. 135 ZD, L. 135 ZH, L. 136, L. 136-A, L. 139 A, \nL. 152, L. 152 A, L. 154, L. 158, L. 158 A, L. 163, \nL. 166, L. 166 D et L. 166 F sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

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Article L135 J AUTONOME MODIFIE, en vigueur du 31/12/1999 au 31/03/2000 (Livre des procédures fiscales)