{ "article": { "LEGIARTI000006315294": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L137", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315294", "URL": "article/LEGI/ARTI/00/00/06/31/52/LEGIARTI000006315294.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL137AAXXXXXAA" } }, "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" }, { "#text": "CGI 2013 A", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000522421", "#text": "LOI 77-1453 1977-12-29 ART. 1 (AL. 5 3EME PHRASE)", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "JORFTEXT000000701292", "#text": "Décret 81-859 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006315989", "@num": "L228", "#text": "Livre des procédures fiscales - art. L228 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180059", "@fin": "2999-01-01", "#text": "III : Dérogations au profit de diverses commissions", "@debut": "1982-01-01" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315294", "@fin": "2999-01-01", "@num": "L137", "@etat": "VIGUEUR", "@debut": "1982-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les agents des impôts sont déliés du secret professionnel à l'égard des membres et rapporteurs de la commission des infractions fiscales mentionnée à l'article L. 228.
\n
" } }, "LEGIARTI000006315989": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L228", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1984-07-20", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315989", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315989.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL228AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522421", "#text": "LOI 77-1453 1977-12-29 ART. 1 (AL. 1, AL. 5 1RE, 2EME PHRASE, AL. 6)", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "#text": "CGI 1741 A (AL. 6, AL. 5, AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000021579930", "@num": "23", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000027655844", "#text": "Décret n°2013-576\n du 2 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027654991", "@nortexte": "EFIE1303053D", "@numtexte": "2013-576", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-02" }, { "@id": "LEGITEXT000038622562", "#text": "Décret n°2019-567 du 7 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038565327", "@nortexte": "CPAE1908470D", "@numtexte": "2019-567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGITEXT000049295653", "#text": "Décret n°2024-235 du 18 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000049295676", "@num": "2", "#text": "Décret n°2024-235 du 18 mars 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000048838748", "@num": "28-2", "#text": "Code de procédure pénale - art. 28-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779495", "@num": "705", "#text": "Code de procédure pénale - art. 705 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047860986", "@num": "706-1-1", "#text": "Code de procédure pénale - art. 706-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037520943", "@num": "1729 A bis", "#text": "Code général des impôts, CGI. - art. 1729 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838715", "@num": "1740 A bis", "#text": "Code général des impôts, CGI. - art. 1740 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981533", "@num": "1740 D", "#text": "Code général des impôts, CGI. - art. 1740 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038314793", "@num": "1741 A", "#text": "Code général des impôts, CGI. - art. 1741 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041633", "@num": "1746", "#text": "Code général des impôts, CGI. - art. 1746 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045071328", "@num": "131-26-2", "#text": "Code pénal - art. 131-26-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315294", "@num": "L137", "#text": "Livre des procédures fiscales - art. L137 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048442439", "@num": "L142 A", "#text": "Livre des procédures fiscales - art. L142 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949048", "@num": "L188 B", "#text": "Livre des procédures fiscales - art. L188 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020196900", "@num": "L228 A", "#text": "Livre des procédures fiscales - art. L228 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042906511", "@num": "R*228-1", "#text": "Livre des procédures fiscales - art. R*228-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042906504", "@num": "R*228-2", "#text": "Livre des procédures fiscales - art. R*228-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042906495", "@num": "R*228-6", "#text": "Livre des procédures fiscales - art. R*228-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147372", "@fin": "1986-12-09", "#text": "EXERCICE DES POURSUITES PENALES.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133978", "@fin": "1986-12-09", "#text": "LES PROCEDURES PENALES", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114555", "@fin": "1987-07-09", "#text": "LE CONTENTIEUX DE L'IMPOT", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315989", "@fin": "1984-07-20", "@num": "L228", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315990", "@fin": "2010-01-01", "@num": "L228", "@etat": "MODIFIE", "@debut": "1977-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658025", "@fin": "2012-01-01", "@num": "L228", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092442", "@fin": "2013-01-01", "@num": "L228", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949045", "@fin": "2013-12-08", "@num": "L228", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028311974", "@fin": "2018-10-25", "@num": "L228", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037527014", "@fin": "2020-01-01", "@num": "L228", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041471253", "@fin": "2999-01-01", "@num": "L228", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous peine d'irrecevabilité, les plaintes tendant à l'application de sanctions pénales en matière d'impôts directs, de taxe sur la valeur ajoutée et autres taxes sur le chiffre d'affaires, de droits d'enregistrement, de taxe de publicité foncière et de droits de timbre sont déposées par l'administration sur avis conforme de la commission des infractions fiscales.
\n
La commission examine les affaires qui lui sont soumises par le ministre chargé des finances. Le contribuable est avisé de la saisine de la commission qui l'invite à lui communiquer, dans un délai de trente jours, les informations qu'il jugerait nécessaires.
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Le ministre est lié par les avis de la commission.
" } }, "LEGIARTI000006315990": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L228", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "1977-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006315990", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315990.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL228AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522421", "#text": "LOI 77-1453 1977-12-29 ART. 1 (AL. 1, AL. 5 1RE, 2EME PHRASE, AL. 6)", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006317030", "@num": "1", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 1 (M) JORF 30 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "#text": "CGI 1741 A (AL. 6, AL. 5, AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000021579930", "@num": "23", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000027655844", "#text": "Décret n°2013-576\n du 2 juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027654991", "@nortexte": "EFIE1303053D", "@numtexte": "2013-576", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-07-02" }, { "@id": "LEGITEXT000038622562", "#text": "Décret n°2019-567 du 7 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038565327", "@nortexte": "CPAE1908470D", "@numtexte": "2019-567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-07" }, { "@id": "LEGITEXT000049295653", "#text": "Décret n°2024-235 du 18 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000049295676", "@num": "2", "#text": "Décret n°2024-235 du 18 mars 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000048838748", "@num": "28-2", "#text": "Code de procédure pénale - art. 28-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779495", "@num": "705", "#text": "Code de procédure pénale - art. 705 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047860986", "@num": "706-1-1", "#text": "Code de procédure pénale - art. 706-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037520943", "@num": "1729 A bis", "#text": "Code général des impôts, CGI. - art. 1729 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838715", "@num": "1740 A bis", "#text": "Code général des impôts, CGI. - art. 1740 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981533", "@num": "1740 D", "#text": "Code général des impôts, CGI. - art. 1740 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038314793", "@num": "1741 A", "#text": "Code général des impôts, CGI. - art. 1741 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041633", "@num": "1746", "#text": "Code général des impôts, CGI. - art. 1746 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045071328", "@num": "131-26-2", "#text": "Code pénal - art. 131-26-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 84-876 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Edition du 20 juillet 1984", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315294", "@num": "L137", "#text": "Livre des procédures fiscales - art. L137 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048442439", "@num": "L142 A", "#text": "Livre des procédures fiscales - art. L142 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949048", "@num": "L188 B", "#text": "Livre des procédures fiscales - art. L188 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020196900", "@num": "L228 A", "#text": "Livre des procédures fiscales - art. L228 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042906511", "@num": "R*228-1", "#text": "Livre des procédures fiscales - art. R*228-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042906504", "@num": "R*228-2", "#text": "Livre des procédures fiscales - art. R*228-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042906495", "@num": "R*228-6", "#text": "Livre des procédures fiscales - art. R*228-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180074", "@fin": "2999-01-01", "#text": "I : Dispositions communes à l'ensemble des impôts", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163115", "@fin": "2999-01-01", "#text": "Section II : Exercice des poursuites pénales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147337", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006315989", "@fin": "1984-07-20", "@num": "L228", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315990", "@fin": "2010-01-01", "@num": "L228", "@etat": "MODIFIE", "@debut": "1977-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658025", "@fin": "2012-01-01", "@num": "L228", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092442", "@fin": "2013-01-01", "@num": "L228", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949045", "@fin": "2013-12-08", "@num": "L228", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028311974", "@fin": "2018-10-25", "@num": "L228", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037527014", "@fin": "2020-01-01", "@num": "L228", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000041471253", "@fin": "2999-01-01", "@num": "L228", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous peine d'irrecevabilité, les plaintes tendant à l'application de sanctions pénales en matière d'impôts directs, de taxe sur la valeur ajoutée et autres taxes sur le chiffre d'affaires, de droits d'enregistrement, de taxe de publicité foncière et de droits de timbre sont déposées par l'administration sur avis conforme de la commission des infractions fiscales.
\n
La commission examine les affaires qui lui sont soumises par le ministre chargé des finances. Le contribuable est avisé de la saisine de la commission qui l'invite à lui communiquer, dans un délai de trente jours, les informations qu'il jugerait nécessaires.
\n
Le ministre est lié par les avis de la commission.
\n
Un décret en Conseil d'Etat fixe les conditions de fonctionnement de la commission.
" } }, "LEGIARTI000006327132": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-01-15", "DATE_DEBUT": "1995-10-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006327132", "URL": "article/LEGI/ARTI/00/00/06/32/71/LEGIARTI000006327132.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAIGTXXXXXX004AAXXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1995-10-23 art. 2 JORF 31 octobre 1995", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "CGI 1741 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000721389", "#text": "Loi 91-1382 1991-12-30 art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000721389", "@nortexte": "JUSX9100069L", "@numtexte": "91-1382", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006315848", "@num": "L116", "#text": "Livre des procédures fiscales - art. L116 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315853", "@num": "L120", "#text": "Livre des procédures fiscales - art. L120 (M)", "@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": "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": "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 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315303", "@num": "L141", "#text": "Livre des procédures fiscales - art. L141 (M)", "@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 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315872", "@num": "L156", "#text": "Livre des procédures fiscales - art. L156 (M)", "@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": "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 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615404", "@num": "64", "#text": "Code des douanes - art. 64 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@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 :
\n
- 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 ;
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- 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 ;
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- les agents du crédit d'équipement des petites et moyennes entreprises, visés à l'article L. 120 du livre des procédures fiscales ;
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- 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 ;
\n
- les agents de la Commission des opérations de bourse, visés à l'article L. 135 F du livre des procédures fiscales ;
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- 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 ;
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- 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 ;
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- 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 ;
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- 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 ;
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- 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 ;
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- les caisses des organisations autonomes d'allocation de vieillesse, visées à l'article L. 156 du livre des procédures fiscales ;
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- 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 ;
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- 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.
" } }, "LEGIARTI000006327133": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-01-13", "DATE_DEBUT": "2004-01-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006327133", "URL": "article/LEGI/ARTI/00/00/06/32/71/LEGIARTI000006327133.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAIGTXXXXXX004AAXXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 2003-12-29 art. 3 JORF 15 janvier 2004", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "CGI 1741 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000721389", "#text": "Loi 91-1382 1991-12-30 art. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000721389", "@nortexte": "JUSX9100069L", "@numtexte": "91-1382", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000006713404", "@num": "46", "#text": "Loi n°2003-706 du 1 août 2003 - art. 46 (V) JORF 2 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000428977", "@nortexte": "ECOX0200186L", "@numtexte": "2003-706", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "LEGIARTI000006315848", "@num": "L116", "#text": "Livre des procédures fiscales - art. L116 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315853", "@num": "L120", "#text": "Livre des procédures fiscales - art. L120 (M)", "@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": "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": "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 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315303", "@num": "L141", "#text": "Livre des procédures fiscales - art. L141 (M)", "@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 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315357", "@num": "L152", "#text": "Livre des procédures fiscales - art. L152 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315872", "@num": "L156", "#text": "Livre des procédures fiscales - art. L156 (M)", "@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 (MMN)", "@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 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615404", "@num": "64", "#text": "Code des douanes - art. 64 (M)", "@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 (M)", "@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 :
\n
- 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 ;
\n
- 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 ;
\n
- les agents du crédit d'équipement des petites et moyennes entreprises, visés à l'article L. 120 du livre des procédures fiscales ;
\n
- 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 ;
\n
- les agents de l'Autorité des marchés financiers, visés à l'article L. 135 F du livre des procédures fiscales ;
\n
- 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 ;
\n
- 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 ;
\n
- 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 ;
\n
- 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 ;
\n
- 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 ;
\n
- 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 ;
\n
- 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 ;
\n
- 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.
\n
- 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 ;
\n
- les agents comptables du budget annexe de l'aviation civile en vertu de l'article L. 81, troisième alinéa, du livre des procédures fiscales.
" } }, "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 L137 AUTONOME VIGUEUR, en vigueur depuis le 01/01/1982 (Livre des procédures fiscales)