{ "article": { "LEGIARTI000006315286": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L135 M", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-02-16", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315286", "URL": "article/LEGI/ARTI/00/00/06/31/52/LEGIARTI000006315286.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL135ANXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042513755", "@num": "4", "#text": "Arrêté du 14 juin 1982 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864438", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-06-14" }, { "@id": "LEGIARTI000006494452", "@num": "172", "#text": "Loi n°2004-204 du 9 mars 2004 - art. 172 () JORF 10 mars 2004 en vigueur le 1er janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000249995", "@nortexte": "JUSX0300028L", "@numtexte": "2004-204", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-03-09" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000051173137", "@num": "164", "#text": "LOI n°2025-127 du 14 février 2025 - art. 164", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" } ] }, "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": "LEGIARTI000006315286", "@fin": "2025-02-16", "@num": "L135 M", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202100", "@fin": "2999-01-01", "@num": "L135 M", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration fiscale transmet au fonds de garantie des victimes des actes de terrorisme et d'autres infractions les informations relatives à la situation des condamnés ayant à répondre financièrement des dommages qu'ils ont provoqués.
\n
" } }, "LEGIARTI000006494452": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "172", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006494452", "URL": "article/LEGI/ARTI/00/00/06/49/44/LEGIARTI000006494452.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PJEFPXXXXXX172AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006315286", "@num": "L135 M", "#text": "Livre des procédures fiscales - art. L135 M (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006136980", "@fin": "2999-01-01", "#text": "Section 3 : Dispositions relatives aux droits des victimes.", "@debut": "2999-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006119581", "@fin": "2999-01-01", "#text": "CHAPITRE V : Dispositions relatives à l'application des peines", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006094172", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS RELATIVES A L'ACTION PUBLIQUE, AUX ENQUÊTES, A L'INSTRUCTION, AU JUGEMENT ET A L'APPLICATION DES PEINES", "@debut": "2005-01-01" } ] }, "@cid": "JORFTEXT000000249995", "@nor": "JUSX0300028L", "@num": "2004-204", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2004-204 du 9 mars 2004 portant adaptation de la justice aux évolutions de la criminalité (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000249995", "@c_titre_court": "LOI n° 2004-204 du 9 mars 2004" }, { "@fin": "2999-01-01", "#text": "Loi n° 2004-204 du 9 mars 2004 portant adaptation de la justice aux évolutions de la criminalité (1).", "@debut": "2004-03-10", "@id_txt": "LEGITEXT000005765479", "@c_titre_court": "Loi n° 2004-204 du 9 mars 2004" } ], "@date_publi": "2004-03-10", "@date_signature": "2004-03-09", "@num_parution_jo": "0059" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006494452", "@fin": "2999-01-01", "@num": "172", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000017987206": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-03-20", "DATE_DEBUT": "2008-01-13" } }, "META_COMMUN": { "ID": "LEGIARTI000017987206", "URL": "article/LEGI/ARTI/00/00/17/98/72/LEGIARTI000017987206.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006696128", "@num": "17", "#text": "Loi n°91-1382 du 30 décembre 1991 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000721389", "@nortexte": "JUSX9100069L", "@numtexte": "91-1382", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000017962054", "@num": "1", "#text": "Arrêté du 13 décembre 2007 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000017865616", "@nortexte": "BCFL0774627A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-13" }, { "@id": "LEGIARTI000017962056", "@num": "2", "#text": "Arrêté du 13 décembre 2007 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000017865616", "@nortexte": "BCFL0774627A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-13" }, { "@id": "LEGIARTI000006312988", "@num": "1741 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1741 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315848", "@num": "L116", "#text": "Livre des procédures fiscales - art. L116 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315853", "@num": "L120", "#text": "Livre des procédures fiscales - art. L120 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315237", "@num": "L128", "#text": "Livre des procédures fiscales - art. L128 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315246", "@num": "L134", "#text": "Livre des procédures fiscales - art. L134 (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": "LEGIARTI000006315286", "@num": "L135 M", "#text": "Livre des procédures fiscales - art. L135 M (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315294", "@num": "L137", "#text": "Livre des procédures fiscales - art. L137 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315863", "@num": "L140", "#text": "Livre des procédures fiscales - art. L140 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315303", "@num": "L141", "#text": "Livre des procédures fiscales - art. L141 (Dis)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315336", "@num": "L146", "#text": "Livre des procédures fiscales - art. L146 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315352", "@num": "L151", "#text": "Livre des procédures fiscales - art. L151 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315356", "@num": "L151 A", "#text": "Livre des procédures fiscales - art. L151 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315357", "@num": "L152", "#text": "Livre des procédures fiscales - art. L152 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315371", "@num": "L162 A", "#text": "Livre des procédures fiscales - art. L162 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315759", "@num": "L81", "#text": "Livre des procédures fiscales - art. L81 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050333145", "@num": "164 FC", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 164 FC (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616083", "@num": "455", "#text": "Code des douanes - art. 455 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615408", "@num": "64 A", "#text": "Code des douanes - art. 64 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006658605", "@num": "L563-5", "#text": "Code monétaire et financier - art. L563-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000864438", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 14 juin 1982 RELATIF A L'EXTENSION D'UN SYSTEME AUTOMATISE DE GESTION DU FICHIER DES COMPTES BANCAIRES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000864438", "@c_titre_court": "Arrêté du 14 juin 1982" }, { "@fin": "2999-01-01", "#text": "Arrêté du 14 juin 1982 relatif à l'extension d'un système automatisé de gestion du fichier des comptes bancaires.", "@debut": "1982-06-22", "@id_txt": "LEGITEXT000006069767", "@c_titre_court": "Arrêté du 14 juin 1982" } ], "@date_publi": "1982-06-22", "@date_signature": "1982-06-14" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006327130", "@fin": "1992-09-02", "@num": "4", "@etat": "MODIFIE", "@debut": "1982-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006327131", "@fin": "1995-10-31", "@num": "4", "@etat": "MODIFIE", "@debut": "1992-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006327132", "@fin": "2004-01-15", "@num": "4", "@etat": "MODIFIE", "@debut": "1995-10-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006327133", "@fin": "2008-01-13", "@num": "4", "@etat": "MODIFIE", "@debut": "2004-01-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017987206", "@fin": "2009-03-20", "@num": "4", "@etat": "MODIFIE", "@debut": "2008-01-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020413599", "@fin": "2013-10-30", "@num": "4", "@etat": "MODIFIE", "@debut": "2009-03-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028131771", "@fin": "2016-08-05", "@num": "4", "@etat": "MODIFIE", "@debut": "2013-10-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032971193", "@fin": "2016-11-04", "@num": "4", "@etat": "MODIFIE", "@debut": "2016-08-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033337935", "@fin": "2017-04-29", "@num": "4", "@etat": "MODIFIE", "@debut": "2016-11-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034555827", "@fin": "2017-11-10", "@num": "4", "@etat": "MODIFIE", "@debut": "2017-04-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000035991864", "@fin": "2020-11-12", "@num": "4", "@etat": "MODIFIE", "@debut": "2017-11-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042513755", "@fin": "2999-01-01", "@num": "4", "@etat": "VIGUEUR", "@debut": "2020-11-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Indépendamment des autorités judiciaires, des officiers de police judiciaire agissant en application des dispositions du code de procédure pénale et des agents de la direction générale des impôts et de la direction de la comptabilité publique sont autorisés, dans la limite des dérogations à la règle du secret professionnel prévues par la loi, à demander et à recevoir communication des informations gérées par le fichier des comptes bancaires et assimilés :

-les agents de la direction générale des douanes et des droits indirects, en vertu des articles 64 A et 455 du code des douanes et L. 134 du livre des procédures fiscales ;

-les agents de la direction générale de la concurrence, de la consommation et de la répression des fraudes, visés à l'article L. 116 du livre des procédures fiscales ;

-les agents du crédit d'équipement des petites et moyennes entreprises, visés à l'article L. 120 du livre des procédures fiscales ;

-les agents de l'Agence nationale pour l'indemnisation des Français rapatriés d'outre-mer, visés à l'article L. 128 du livre des procédures fiscales ;

-les agents de l'Autorité des marchés financiers, visés à l'article L. 135 F du livre des procédures fiscales ;

-les membres et rapporteurs de la commission des infractions fiscales mentionnées à l'article 1741 A du code général des impôts, visés à l'article L. 137 du livre des procédures fiscales ;

-les magistrats de la Cour des comptes, de la chambre régionale des comptes et les rapporteurs auprès de la cour de discipline budgétaire et financière, visés à l'article L. 140 du livre des procédures fiscales ;

-les officiers et agents de police judiciaire pour l'accomplissement de leur mission de lutte contre le travail clandestin, visés à l'article L. 141 du livre des procédures fiscales ;

-les membres des commissions chargées d'allouer une indemnité à certaines victimes de dommages corporels résultant d'une infraction, visés à l'article L. 146 du livre des procédures fiscales ;

-les huissiers de justice chargés par le créancier de former une demande de paiement direct d'une pension alimentaire, visés à l'article L. 151 du livre des procédures fiscales, ou qui agissent aux fins d'assurer l'exécution d'un titre exécutoire visé par l'article L. 151 A du livre des procédures fiscales ;

-les organismes et services chargés de la gestion d'un régime obligatoire de sécurité sociale, la direction générale de la comptabilité publique et les institutions de retraite complémentaire chargées de déterminer l'assiette, le montant et le recouvrement des cotisations et contributions, visées à l'article L. 152 du livre des procédures fiscales susvisé ;

-les organismes débiteurs de prestations familiales chargés de poursuivre le recouvrement des créances alimentaires impayées, visés à l'article L. 162 A du livre des procédures fiscales ;

-la Banque de France, l'Institut d'émission des départements d'outre-mer et l'Institut d'émission d'outre-mer, chargés d'assurer la centralisation des informations relatives aux titulaires de comptes, visées au deuxième alinéa de l'article 17-II de la loi n° 91-1382 du 30 décembre 1991 susvisée.

-les agents de la cellule de coordination chargée du traitement du renseignement et de l'action contre les circuits financiers clandestins (TRACFIN) en application de l'article L. 563-5 du code monétaire et financier susvisé ;

-les agents comptables du budget annexe de l'aviation civile en vertu de l'article L. 81, troisième alinéa, du livre des procédures fiscales ;

-le Fonds de garantie des victimes des actes de terrorisme et d'autres infractions (FGA) visé par l'article L. 135 M du livre des procédures fiscales.

" } }, "LEGIARTI000020413599": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-10-30", "DATE_DEBUT": "2009-03-20" } }, "META_COMMUN": { "ID": "LEGIARTI000020413599", "URL": "article/LEGI/ARTI/00/00/20/41/35/LEGIARTI000020413599.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006696128", "@num": "17", "#text": "Loi n°91-1382 du 30 décembre 1991 - art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000721389", "@nortexte": "JUSX9100069L", "@numtexte": "91-1382", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000020407974", "@num": "1", "#text": "Arrêté du 17 février 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020407473", "@nortexte": "BCFL0905529A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2009-02-17" }, { "@id": "LEGIARTI000020407978", "@num": "3", "#text": "Arrêté du 17 février 2009 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000020407473", "@nortexte": "BCFL0905529A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2009-02-17" }, { "@id": "LEGIARTI000006312988", "@num": "1741 A", "#text": "Code général des impôts, CGI. - art. 1741 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315848", "@num": "L116", "#text": "Livre des procédures fiscales - art. 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Indépendamment des autorités judiciaires, des officiers de police judiciaire agissant en application des dispositions du code de procédure pénale et des agents de la direction générale des finances publiques sont autorisés, dans la limite des dérogations à la règle du secret professionnel prévues par la loi, à demander et à recevoir communication des informations gérées par le fichier des comptes bancaires et assimilés :

Article L135 M AUTONOME MODIFIE, en vigueur du 01/01/2005 au 16/02/2025 (Livre des procédures fiscales)