{ "article": { "LEGIARTI000006315343": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L147", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315343", "URL": "article/LEGI/ARTI/00/00/06/31/53/LEGIARTI000006315343.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL147AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 2016 quinquies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 61-608 1961-06-14 ART. 1 (Code des débits de boissons R27)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006698230", "@num": "1", "#text": "Rapport - art. 1 (V) JORF 22 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000400219", "@nortexte": "MESX0000036R", "@numtexte": "2000-548", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-06-15" }, { "@id": "JORFTEXT000000588664", "#text": "Décret 2001-436 2001-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000588664", "@nortexte": "ECOF0100014D", "@numtexte": "2001-436", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGIARTI000022167895", "@num": "99", "#text": "Ordonnance n°2010-420 du 27 avril 2010 - art. 99", "@sens": "cible", "@cidtexte": "JORFTEXT000022165701", "@nortexte": "ECEL1008571R", "@numtexte": "2010-420", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000006688058", "@num": "L3335-2", "#text": "Code de la santé publique - art. L3335-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180060", "@fin": "2999-01-01", "#text": "IV : Dérogations au profit des autorités judiciaires et des juridictions", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315341", "@fin": "1993-08-18", "@num": "L147", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315342", "@fin": "2001-03-31", "@num": "L147", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006315343", "@fin": "2010-05-01", "@num": "L147", "@etat": "ABROGE", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le juge peut recevoir des administrations financières communication de tous les renseignements sur les déclarations et évaluations fiscales nécessaires à la fixation de l'indemnisation des exploitants de débits de boissons à consommer sur place, supprimés en application de l'article L3335-2 du code de la santé publique, ou des ayants droit de ces exploitants.
\n
" } }, "LEGIARTI000006688058": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L3335-2", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-22", "DATE_DEBUT": "2000-06-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006688058", "URL": "article/LEGI/ARTI/00/00/06/68/80/LEGIARTI000006688058.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SPANXXXXXXX1X3335L02XXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000217229", "#text": "Ordonnance 2000-548 2000-06-15", "@sens": "source", "@cidtexte": "JORFTEXT000000217229", "@nortexte": "MESX0000036P", "@typelien": "CODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000227015", "#text": "Loi 2002-303 2002-03-04 art. 92 JORF 5 mars 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000227015", "@nortexte": "MESX0100092L", "@numtexte": "2002-303", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-03-04" }, { "@id": "LEGIARTI000017747640", "@num": "24", "#text": "LOI n°2007-1787\n du 20 décembre 2007 - art. 24", "@sens": "cible", "@cidtexte": "JORFTEXT000017727195", "@nortexte": "BCFX0710942L", "@numtexte": "2007-1787", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-20" }, { "@id": "LEGIARTI000006912184", "@num": "D3335-1", "#text": "Code de la santé publique - art. D3335-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006912185", "@num": "D3335-2", "#text": "Code de la santé publique - art. D3335-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006912186", "@num": "D3335-3", "#text": "Code de la santé publique - art. D3335-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031643400", "@num": "L3331-2", "#text": "Code de la santé publique - art. L3331-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006688034", "@num": "L3332-7", "#text": "Code de la santé publique - art. L3332-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006688036", "@num": "L3332-9", "#text": "Code de la santé publique - art. L3332-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006688057", "@num": "L3335-1", "#text": "Code de la santé publique - art. L3335-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006688070", "@num": "L3335-10", "#text": "Code de la santé publique - art. L3335-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006688059", "@num": "L3335-3", "#text": "Code de la santé publique - art. L3335-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006688063", "@num": "L3335-5", "#text": "Code de la santé publique - art. L3335-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006688064", "@num": "L3335-6", "#text": "Code de la santé publique - art. L3335-6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006688065", "@num": "L3335-7", "#text": "Code de la santé publique - art. L3335-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006688115", "@num": "L3352-7", "#text": "Code de la santé publique - art. L3352-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006912197", "@num": "R3335-10", "#text": "Code de la santé publique - art. R3335-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006912201", "@num": "R3335-14", "#text": "Code de la santé publique - art. R3335-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034722369", "@num": "R3335-4", "#text": "Code de la santé publique - art. R3335-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006912192", "@num": "R3335-5", "#text": "Code de la santé publique - art. R3335-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006072665", "#text": "Code de la santé publique L3335-1, L3332-7, L3332-9 à L3332-12", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315343", "@num": "L147", "#text": "Livre des procédures fiscales - art. L147 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006897075", "@num": "L49-1", "#text": "Code des débits de boissons et des mesures contre - art. L49-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006075115", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006171204", "@fin": "2999-01-01", "#text": "Chapitre V : Zones protégées.", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155036", "@fin": "2999-01-01", "#text": "Titre III : Débits de boissons", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140616", "@fin": "2999-01-01", "#text": "Livre III : Lutte contre l'alcoolisme", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006125347", "@fin": "2999-01-01", "#text": "Troisième partie : Lutte contre les maladies et dépendances", "@debut": "2000-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006103419", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-06-22" } ] }, "@cid": "LEGITEXT000006072665", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la santé publique", "@debut": "1953-10-07", "@id_txt": "LEGITEXT000006072665", "@c_titre_court": "Code de la santé publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006688058", "@fin": "2007-12-22", "@num": "L3335-2", "@etat": "ABROGE", "@debut": "2000-06-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Nonobstant les dispositions de l'article L. 3335-1, les débits de boissons à consommer sur place établis autour des édifices ou établissements mentionnés aux 3° et 5° dudit article sont supprimés dans les conditions prévues aux alinéas suivants.
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Les personnes physiques qui possèdent un débit de boissons à consommer sur place compris dans une zone définie à l'alinéa précédent peuvent continuer à l'exploiter directement ou indirectement jusqu'à leur décès ou le transférer dans les conditions prévues aux articles L. 3332-7, L. 3332-9 à L. 3332-12 ou le transformer en débit de 1re catégorie. Ces droits sont également maintenus à leur conjoint survivant.
" } }, "LEGIARTI000006698230": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2000-06-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006698230", "URL": "article/LEGI/ARTI/00/00/06/69/82/LEGIARTI000006698230.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SPFASXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000227015", "#text": "Loi 2002-303 2002-03-04 art. 92 JORF 5 mars 2002 (ratification)", "@sens": "source", "@cidtexte": "JORFTEXT000000227015", "@nortexte": "MESX0100092L", "@numtexte": "2002-303", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-03-04" }, { "@id": "LEGIARTI000006295539", "@num": "238", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 238 (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299105", "@num": "178 AB", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311660", "@num": "1464 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1464 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313932", "@num": "1812", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1812 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313954", "@num": "1825 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1825 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303182", "@num": "199 quater D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 quater D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303953", "@num": "237", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 237 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309376", "@num": "261", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 261 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304338", "@num": "278 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 278 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304398", "@num": "281 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 281 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305022", "@num": "348", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 348 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304871", "@num": "514 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 514 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307837", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305653", "@num": "962 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 962 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315343", "@num": "L147", "#text": "Livre des procédures fiscales - art. L147 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000400219", "@nor": "MESX0000036R", "@num": "2000-548", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance no 2000-548 du 15 juin 2000 relative à la partie Législative du code de la santé publique", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000400219", "@c_titre_court": "Ordonnance n°2000-548 du 15 juin 2000" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2000-548 du 15 juin 2000 relative à la partie Législative du code de la santé publique", "@debut": "2000-06-22", "@id_txt": "LEGITEXT000005629538", "@c_titre_court": "Ordonnance n° 2000-548 du 15 juin 2000" } ], "@ministere": "MINISTERE DE L'EMPLOI ET DE LA SOLIDARITE", "@date_publi": "2000-06-22", "@date_signature": "2000-06-15" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006698230", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "2000-06-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions annexées à la présente ordonnance constituent la partie Législative du code de la santé publique.
\n
" } }, "LEGIARTI000022167895": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "99", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022167895", "URL": "article/LEGI/ARTI/00/00/22/16/78/LEGIARTI000022167895.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006315826", "@num": "L107", "#text": "Livre des procédures fiscales - art. L107 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315235", "@num": "L126", "#text": "Livre des procédures fiscales - art. L126 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315238", "@num": "L129", "#text": "Livre des procédures fiscales - art. L129 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315242", "@num": "L132", "#text": "Livre des procédures fiscales - art. L132 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315343", "@num": "L147", "#text": "Livre des procédures fiscales - art. L147 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022167881", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PORTANT MODIFICATION DU LIVRE DES PROCEDURES FISCALES", "@debut": "2010-05-01" } ] }, "@cid": "JORFTEXT000022165701", "@nor": "ECEL1008571R", "@num": "2010-420", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2010-420 du 27 avril 2010 portant adaptation de dispositions résultant de la fusion de la direction générale des impôts et de la direction générale de la comptabilité publique", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000022165701", "@c_titre_court": "Ordonnance n°2010-420 du 27 avril 2010" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2010-420 du 27 avril 2010 portant adaptation de dispositions résultant de la fusion de la direction générale des impôts et de la direction générale de la comptabilité publique", "@debut": "2010-05-01", "@id_txt": "LEGITEXT000022167843", "@c_titre_court": "Ordonnance n° 2010-420 du 27 avril 2010" } ], "@ministere": "Ministère de l'économie, de l'industrie et de l'emploi", "@date_publi": "2010-04-30", "@date_signature": "2010-04-27" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000022167895", "@fin": "2999-01-01", "@num": "99", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000022165796", "@fin": "2999-01-01", "@num": "99", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L107, Art. L126, Art. L129, Art. L132, Art. L147\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006688058", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315343", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006698230", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315343", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000022167895", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315343", "typelien": "ABROGE" } ], "texte_version": { "JORFTEXT000000588664": { "SM": { "CONTENU": "Le présent décret est pris en vertu de l'article 11 de la loi 51-247 d'après lequel il est procédé par décret à l'incorporation dans le livre des procédures fiscales des textes législatifs et réglementaires modifiant certaines dispositions de ce code et de ses annexes sans s'y référer expressément." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000335995", "#text": "Loi n° 51-247 du 1er mars 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFARTI000002284993", "@num": "11", "#text": "Loi n° 51-247 du 1er mars 1951 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFTEXT000000684037", "#text": "LOI n° 62-1292 du 6 novembre 1962", "@sens": "source", "@cidtexte": "JORFTEXT000000684037", "@numtexte": "62-1292", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1962-11-06" }, { "@id": "JORFTEXT000000209044", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000762233", "#text": "Loi n° 99-1172 du 30 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000215117", "#text": "LOI n° 2000-321 du 12 avril 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000215117", "@nortexte": "FPPX9800029L", "@numtexte": "2000-321", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-04-12" }, { "@id": "JORFTEXT000000398940", "#text": "Décret n° 2000-389 du 4 mai 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000398940", "@nortexte": "JUSX0000039D", "@numtexte": "2000-389", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2000-05-04" }, { "@id": "JORFTEXT000000400546", "#text": "Loi n°2000-656 du 13 juillet 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000400546", "@nortexte": "ECOX0000072L", "@numtexte": "2000-656", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-07-13" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance n° 2000-912 du 18 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" }, { "@id": "JORFTEXT000000207538", "#text": "Loi n°2000-1208 du 13 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000207538", "@nortexte": "EQUX9900145L", "@numtexte": "2000-1208", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-12-13" }, { "@id": "JORFTEXT000000769177", "#text": "Loi n°2001-100 du 5 février 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000769177", "@nortexte": "INTX0000133L", "@numtexte": "2001-100", "@typelien": "MODIFIE", "@naturetexte": "LOI_ORGANIQUE", "@datesignatexte": "2001-02-05" }, { "@id": "LEGIARTI000006315851", "@num": "L116", "#text": "Livre des procédures fiscales - art. L116 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315283", "@num": "L135 K", "#text": "Livre des procédures fiscales - art. L135 K (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033265223", "@num": "L135 K", "#text": "Livre des procédures fiscales - art. L135 K (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315302", "@num": "L140 A", "#text": "Livre des procédures fiscales - art. L140 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315316", "@num": "L145 A", "#text": "Livre des procédures fiscales - art. L145 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315324", "@num": "L145 B", "#text": "Livre des procédures fiscales - art. L145 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315329", "@num": "L145 C", "#text": "Livre des procédures fiscales - art. L145 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315343", "@num": "L147", "#text": "Livre des procédures fiscales - art. L147 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315368", "@num": "L158", "#text": "Livre des procédures fiscales - art. L158 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315466", "@num": "L204", "#text": "Livre des procédures fiscales - art. L204 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315497", "@num": "L225 A", "#text": "Livre des procédures fiscales - art. L225 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316002", "@num": "L246", "#text": "Livre des procédures fiscales - art. L246 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028312013", "@num": "L251 A", "#text": "Livre des procédures fiscales - art. L251 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526854", "@num": "L251 A", "#text": "Livre des procédures fiscales - art. L251 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041474095", "@num": "L251 A", "#text": "Livre des procédures fiscales - art. L251 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315538", "@num": "L251 A", "#text": "Livre des procédures fiscales - art. L251 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316028", "@num": "L268", "#text": "Livre des procédures fiscales - art. L268 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027508897", "@num": "L286", "#text": "Livre des procédures fiscales - art. L286 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315606", "@num": "L286", "#text": "Livre des procédures fiscales - art. L286 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032695215", "@num": "L286", "#text": "Livre des procédures fiscales - art. L286 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315072", "@num": "L80", "#text": "Livre des procédures fiscales - art. L80 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315081", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025559538", "@num": "L85", "#text": "Livre des procédures fiscales - art. L85 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315779", "@num": "L85", "#text": "Livre des procédures fiscales - art. L85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030059624", "@num": "L85", "#text": "Livre des procédures fiscales - art. L85 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315148", "@num": "L96 A", "#text": "Livre des procédures fiscales - art. L96 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315157", "@num": "L97", "#text": "Livre des procédures fiscales - art. L97 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316352", "@num": "R*199-2", "#text": "Livre des procédures fiscales - art. R*199-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316640", "@num": "R*200-1", "#text": "Livre des procédures fiscales - art. R*200-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034616022", "@num": "R*200-1", "#text": "Livre des procédures fiscales - art. R*200-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316375", "@num": "R*200-15", "#text": "Livre des procédures fiscales - art. R*200-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316380", "@num": "R*200-17", "#text": "Livre des procédures fiscales - art. R*200-17 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316675", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316684", "@num": "R*211-2", "#text": "Livre des procédures fiscales - art. R*211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316742", "@num": "R*247-17", "#text": "Livre des procédures fiscales - art. R*247-17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316459", "@num": "R*251 A-1", "#text": "Livre des procédures fiscales - art. R*251 A-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316461", "@num": "R*251 A-2", "#text": "Livre des procédures fiscales - art. R*251 A-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316463", "@num": "R*251 A-3", "#text": "Livre des procédures fiscales - art. R*251 A-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042653957", "@num": "R45 B-1", "#text": "Livre des procédures fiscales - art. R45 B-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042932292", "@num": "R45 B-1", "#text": "Livre des procédures fiscales - art. R45 B-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316589", "@num": "R45 B-1", "#text": "Livre des procédures fiscales - art. R45 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046055311", "@num": "R45 B-1", "#text": "Livre des procédures fiscales - art. R45 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027040433", "@num": "R45 B-1", "#text": "Livre des procédures fiscales - art. R45 B-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316172", "@num": "R45 D-1", "#text": "Livre des procédures fiscales - art. R45 D-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°2001-436 du 21 mai 2001", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "LIVRE DES PROCEDURES FISCALES", "INCORPORATION", "CODIFICATION", "CODE GENERAL DES IMPOTS", "CGI", "MODIFICATION" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "TITREFULL": "Décret no 2001-436 du 21 mai 2001 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000588664", "NOR": "ECOF0100014D", "NUM": "2001-436", "DATE_PUBLI": "2001-05-23", "DATE_TEXTE": "2001-05-21", "NUM_PARUTION": 119, "NUM_SEQUENCE": 5, "ORIGINE_PUBLI": "JORF n°119 du 23 mai 2001", "PAGE_DEB_PUBLI": 8197, "PAGE_FIN_PUBLI": 8198 } }, "META_COMMUN": { "ID": "JORFTEXT000000588664", "URL": "texte/version/JORF/TEXT/00/00/00/58/86/JORFTEXT000000588664.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DS001436" } }, "VISAS": { "CONTENU": "

Le Premier ministre,

Sur le rapport du ministre de l'économie, des finances et de l'industrie,

Vu l'article 11 de la loi no 51-247 du 1er mars 1951 portant ouverture de crédits provisoires applicables au mois de mars 1951 ;

Vu le décret no 81-859 du 15 septembre 1981 portant codification des textes législatifs concernant les procédures fiscales ;

Vu le décret no 81-860 du 15 septembre 1981 portant codification des textes réglementaires concernant les procédures fiscales ;

Vu le livre des procédures fiscales ;

Vu les textes codifiés et cités dans le présent décret,

Décrète :

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

Fait à Paris, le 21 mai 2001.

Lionel Jospin

Par le Premier ministre :

Le ministre de l'économie,

des finances et de l'industrie,

Laurent Fabius

La secrétaire d'Etat au budget,

Florence Parly

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Article L147 AUTONOME ABROGE, en vigueur du 31/03/2001 au 01/05/2010 (Livre des procédures fiscales)