{ "article": { "LEGIARTI000006315365": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L155", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315365", "URL": "article/LEGI/ARTI/00/00/06/31/53/LEGIARTI000006315365.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL155AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 2017", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000692920", "#text": "LOI 49-946 1949-07-16 ART. 11 (AL. 1)", "@sens": "source", "@cidtexte": "JORFTEXT000000692920", "@numtexte": "49-946", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1949-07-16" }, { "@id": "LEGIARTI000006761557", "@num": "54", "#text": "Décret n°60-452 du 12 mai 1960 - art. 54 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000313767", "@numtexte": "60-452", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1960-05-12" }, { "@id": "LEGIARTI000006320416", "@num": "107", "#text": "Loi - art. 107 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180062", "@fin": "2999-01-01", "#text": "VI : Dérogations au profit des autorités et des organismes chargés de l'application de la législation sociale", "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006315365", "@fin": "1999-03-31", "@num": "L155", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les caisses de mutualité sociale agricole peuvent recevoir de l'administration des impôts communication des renseignements nécessaires à l'assiette des cotisations des prestations sociales agricoles.
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" } }, "LEGIARTI000006320416": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "107", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1998-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006320416", "URL": "article/LEGI/ARTI/00/00/06/32/04/LEGIARTI000006320416.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJEXXXXXX107AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000209044", "#text": "Loi 98-1266 1998-12-30 Finances pour 1999, JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006313775", "@num": "1753 bis B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1753 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315844", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315360", "@num": "L152", "#text": "Livre des procédures fiscales - art. L152 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315871", "@num": "L154", "#text": "Livre des procédures fiscales - art. L154 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315365", "@num": "L155", "#text": "Livre des procédures fiscales - art. L155 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315874", "@num": "L156", "#text": "Livre des procédures fiscales - art. L156 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315366", "@num": "L157", "#text": "Livre des procédures fiscales - art. L157 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315878", "@num": "L159", "#text": "Livre des procédures fiscales - art. L159 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315881", "@num": "L160", "#text": "Livre des procédures fiscales - art. L160 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315370", "@num": "L162", "#text": "Livre des procédures fiscales - art. L162 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315607", "@num": "L287", "#text": "Livre des procédures fiscales - art. L287 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315609", "@num": "L288", "#text": "Livre des procédures fiscales - art. L288 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315114", "@num": "L81 A", "#text": "Livre des procédures fiscales - art. L81 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134143", "@fin": "2999-01-01", "#text": "A : Mesures fiscales", "@debut": "1998-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114760", "@fin": "2999-01-01", "#text": "Titre II : Dispositions permanentes", "@debut": "1998-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084611", "@fin": "2999-01-01", "#text": "Deuxième partie : Moyens des services et dispositions spéciales", "@debut": "1998-12-31" } ] }, "@cid": "JORFTEXT000000209044", "@nor": "ECOX9800125L", "@num": "98-1266", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances pour 1999 (n° 98-1266 du 30 décembre 1998) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000209044", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 98-1266 du 30 décembre 1998 de finances pour 1999 (1)", "@debut": "1998-12-31", "@id_txt": "LEGITEXT000005627311", "@c_titre_court": "Loi n° 98-1266 du 30 décembre 1998" } ], "@date_publi": "1998-12-31", "@date_signature": "1998-12-30", "@num_parution_jo": "0303" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006320416", "@fin": "2999-01-01", "@num": "107", "@etat": "VIGUEUR", "@debut": "1998-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. à V. Paragraphes modificateurs
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VI. - Un décret en Conseil d'Etat pris après avis de la Commission nationale de l'informatique et des libertés fixe les modalités d'application des I, III et IV du présent article.
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VII. Paragraphe modificateur
" } }, "LEGIARTI000006761557": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "54", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1960-05-13" } }, "META_COMMUN": { "ID": "LEGIARTI000006761557", "URL": "article/LEGI/ARTI/00/00/06/76/15/LEGIARTI000006761557.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSHABXXXXXX054AXXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Code rural 1001 A 1250-2 (MODIFIES)", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006580723", "@num": "1014", "#text": "Code rural ancien - art. 1014 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006580896", "@num": "1091-1", "#text": "Code rural ancien - art. 1091-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071366", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315365", "@num": "L155", "#text": "Livre des procédures fiscales - art. L155 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315809", "@num": "L95", "#text": "Livre des procédures fiscales - art. L95 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315165", "@num": "L99", "#text": "Livre des procédures fiscales - art. L99 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006106515", "@fin": "2999-01-01", "#text": "TITRE V : DISPOSITIONS PARTICULIERES AU REGIME AGRICOLE", "@debut": "1960-05-13" } ] }, "@cid": "JORFTEXT000000313767", "@num": "60-452", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°60-452 du 12 mai 1960 RELATIF A L'ORGANISATION ET AU FONCTIONNEMENT DE LA SECURITE SOCIALE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000313767", "@c_titre_court": "Décret n°60-452 du 12 mai 1960" }, { "@fin": "2999-01-01", "#text": "Décret n°60-452 du 12 mai 1960 RELATIF A L'ORGANISATION ET AU FONCTIONNEMENT DE LA SECURITE SOCIALE", "@debut": "1960-05-13", "@id_txt": "LEGITEXT000006060966", "@c_titre_court": "Décret n°60-452 du 12 mai 1960" } ], "@date_publi": "1960-05-13", "@date_signature": "1960-05-12" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006761557", "@fin": "2999-01-01", "@num": "54", "@etat": "VIGUEUR", "@debut": "1960-05-13", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les mots \"Caisse de mutualité sociale agricole\" sont substitués aux mots \"Caisses mutuelles d'allocations familiales agricoles\", \"Caisses mutuelles d'assurances sociales agricoles\", \"Caisses mutuelles d'assurance vieillesse agricole\" dans les dispositions des titres II, III, et IV du livre VII du Code rural.
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" } }, "LEGIARTI000006313775": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1753 bis B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313775", "URL": "article/LEGI/ARTI/00/00/06/31/37/LEGIARTI000006313775.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1753ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320416", "@num": "107", "#text": "Loi - art. 107 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006315607", "@num": "L287", "#text": "Livre des procédures fiscales - art. L287 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417978", "@num": "226-21", "#text": "Code pénal - art. 226-21 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147256", "@fin": "2006-01-01", "#text": "B : Sanctions pénales.", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313775", "@fin": "2006-01-01", "@num": "1753 bis B", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006313776", "@fin": "2999-01-01", "@num": "1753 bis B", "@etat": "VIGUEUR", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Tout contrevenant à l'obligation prévue au deuxième alinéa de l'article L. 287 du livre des procédures fiscales est puni des peines mentionnées à l'article 226-21 du code pénal.
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" } }, "LEGIARTI000006315114": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L81 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315114", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315114.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL081ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320416", "@num": "107", "#text": "Loi - art. 107 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209044", "#text": "Loi 98-1266 1998-12-30 art. 107 VI Finances pour 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000039278611", "@num": "L288", "#text": "Livre des procédures fiscales - art. L288 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622440", "@num": "R*288-1", "#text": "Livre des procédures fiscales - art. R*288-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622467", "@num": "R*81 A-1", "#text": "Livre des procédures fiscales - art. R*81 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315114", "@fin": "2010-05-01", "@num": "L81 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022175250", "@fin": "2999-01-01", "@num": "L81 A", "@etat": "VIGUEUR", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsqu'elles concernent des personnes physiques, les informations nominatives communiquées, sur tout type de support, à la direction générale des impôts, à la direction générale de la comptabilité publique ou à la direction générale des douanes et droits indirects par les personnes ou organismes visés au présent chapitre qui sont autorisés à utiliser le numéro d'inscription au répertoire national d'identification des personnes physiques mentionnent ce numéro.
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" } }, "LEGIARTI000006315607": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L287", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315607", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315607.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL287AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006320416", "@num": "107", "#text": "Loi - art. 107 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209044", "#text": "Loi 98-1266 1998-12-30 art. 107 VI Finances pour 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006313776", "@num": "1753 bis B", "#text": "Code général des impôts, CGI. - art. 1753 bis B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315819", "@num": "L103", "#text": "Livre des procédures fiscales - art. L103 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133965", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes", "@debut": "1993-08-18" } ] }, "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": "LEGIARTI000006315607", "@fin": "2000-03-31", "@num": "L287", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315608", "@fin": "2010-05-01", "@num": "L287", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022175315", "@fin": "2024-01-01", "@num": "L287", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046873045", "@fin": "2999-01-01", "@num": "L287", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La direction générale des impôts, la direction générale de la comptabilité publique et la direction générale des douanes et droits indirects collectent, conservent et échangent entre elles les numéros d'inscription au répertoire national d'identification des personnes physiques pour les utiliser exclusivement dans les traitements des données relatives à l'assiette, au contrôle et au recouvrement de tous impôts, droits, taxes, redevances ou amendes.
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L'obligation du secret professionnel prévue à l'article L. 103 s'étend à toutes les informations recueillies à l'occasion des opérations de collecte, de conservation et d'échange mentionnées au premier alinéa. Ces opérations doivent être réalisées aux seules fins de l'accomplissement des missions mentionnées au premier alinéa.
" } }, "LEGIARTI000006315609": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L288", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315609", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315609.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL288AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000886460", "#text": "Loi 78-17 1978-01-06 art. 1, art. 6", "@sens": "source", "@cidtexte": "JORFTEXT000000886460", "@numtexte": "78-17", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-06" }, { "@id": "LEGIARTI000006528059", "@num": "1", "#text": "Loi n°78-17 du 6 janvier 1978 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000886460", "@numtexte": "78-17", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-01-06" }, { "@id": "LEGIARTI000006320416", "@num": "107", "#text": "Loi - art. 107 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000209044", "#text": "Loi 98-1266 1998-12-30 art. 107 VI Finances pour 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006331098", "@num": "4", "#text": "Décret n°99-1047 du 14 décembre 1999 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000214068", "@nortexte": "ECOF9900025D", "@numtexte": "99-1047", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-12-14" }, { "@id": "LEGIARTI000006331114", "@num": "1", "#text": "Décret n°2000-8 du 4 janvier 2000 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580436", "@nortexte": "ECOF9900032D", "@numtexte": "2000-8", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-04" }, { "@id": "LEGIARTI000006331115", "@num": "2", "#text": "Décret n°2000-8 du 4 janvier 2000 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580436", "@nortexte": "ECOF9900032D", "@numtexte": "2000-8", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-04" }, { "@id": "LEGIARTI000006331116", "@num": "3", "#text": "Décret n°2000-8 du 4 janvier 2000 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000580436", "@nortexte": "ECOF9900032D", "@numtexte": "2000-8", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-01-04" }, { "@id": "LEGITEXT000023688434", "#text": "Arrêté du 17 janvier 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018008488", "@nortexte": "BCFL0801837A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-01-17" }, { "@id": "LEGITEXT000033552187", "#text": "Arrêté du 28 mars 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018598634", "@nortexte": "BCFL0802976A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-28" }, { "@id": "LEGITEXT000029112126", "#text": "Arrêté du 25 septembre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "LEGITEXT000020102907", "#text": "Arrêté du 14 janvier 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020100080", "@nortexte": "BCFL0802940A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-01-14" }, { "@id": "LEGITEXT000020975329", "#text": "Arrêté du 4 août 2009 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020974538", "@nortexte": "BCFL0909563A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-08-04" }, { "@id": "LEGITEXT000020974923", "#text": "Arrêté du 4 août 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020974507", "@nortexte": "BCFL0910204A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-08-04" }, { "@id": "LEGITEXT000020975302", "#text": "Arrêté du 4 août 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020974558", "@nortexte": "BCFL0910096A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-08-04" }, { "@id": "LEGITEXT000022075123", "#text": "Arrêté du 25 janvier 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022055496", "@nortexte": "BCFL0930501A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-01-25" }, { "@id": "LEGITEXT000022393963", "#text": "Arrêté du 31 mai 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022392140", "@nortexte": "BCRE1011886A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-05-31" }, { "@id": "LEGITEXT000022966691", "#text": "Arrêté du 28 septembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022965260", "@nortexte": "BCRE1024741A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-28" }, { "@id": "LEGITEXT000023687256", "#text": "Arrêté du 17 février 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023686054", "@nortexte": "BCRE1105981A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-02-17" }, { "@id": "LEGITEXT000024466412", "#text": "Arrêté du 7 juillet 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024457635", "@nortexte": "BCRE1028319A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-07-07" }, { "@id": "LEGITEXT000024714033", "#text": "Arrêté du 9 août 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024713346", "@nortexte": "BCRE1028336A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-08-09" }, { "@id": "LEGITEXT000025273215", "#text": "Arrêté du 17 janvier 2012 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000025270260", "@nortexte": "BCRE1132953A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-01-17" }, { "@id": "LEGITEXT000025870614", "#text": "Arrêté du 30 avril 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025837627", "@nortexte": "BCRE1202957A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-04-30" }, { "@id": "LEGITEXT000027979795", "#text": "Arrêté du 6 août 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027979134", "@nortexte": "BUDE1235655A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-08-06" }, { "@id": "LEGITEXT000028110766", "#text": "Arrêté du 1er juillet 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028110059", "@nortexte": "BUDE1235639A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-07-01" }, { "@id": "LEGITEXT000029110242", "#text": "ARRÊTÉ du 26 mai 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029107035", "@nortexte": "FCPE1327088A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-05-26" }, { "@id": "LEGITEXT000031635183", "#text": "Arrêté du 2 décembre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031632611", "@nortexte": "FCPE1505580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-12-02" }, { "@id": "LEGITEXT000032495146", "#text": "Arrêté du 13 avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032490334", "@nortexte": "FCPE1606739A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-13" }, { "@id": "LEGITEXT000032495167", "#text": "Arrêté du 22 avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032490355", "@nortexte": "FCPE1611463A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-22" }, { "@id": "LEGITEXT000032494642", "#text": "Arrêté du 31 mars 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032490291", "@nortexte": "FCPE1606731A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-31" }, { "@id": "LEGITEXT000032583456", "#text": "Arrêté du 22 avril 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032542868", "@nortexte": "FCPE1611447A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-22" }, { "@id": "LEGITEXT000032610429", "#text": "Arrêté du 19 mai 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032591366", "@nortexte": "FCPE1611512A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-19" }, { "@id": "LEGITEXT000032750386", "#text": "Arrêté du 19 mai 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032749742", "@nortexte": "FCPE1611544A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-05-19" }, { "@id": "LEGITEXT000033372626", "#text": "Arrêté du 18 octobre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033367703", "@nortexte": "ECFE1625824A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-10-18" }, { "@id": "LEGITEXT000033546003", "#text": "Arrêté du 10 novembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033545275", "@nortexte": "ECFE1628497A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-10" }, { "@id": "LEGITEXT000034016745", "#text": "Arrêté du 21 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034015246", "@nortexte": "ECFE1625786A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-12-21" }, { "@id": "LEGITEXT000034445706", "#text": "Arrêté du 20 février 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443304", "@nortexte": "ECFE1700989A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-02-20" }, { "@id": "LEGITEXT000034800718", "#text": "Arrêté du 28 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034602407", "@nortexte": "ECFE1710805A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-28" }, { "@id": "LEGITEXT000035172073", "#text": "Arrêté du 16 juin 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000035168818", "@nortexte": "CPAE1718195A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-06-16" }, { "@id": "LEGITEXT000036942202", "#text": "Arrêté du 18 mai 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036940454", "@nortexte": "CPAE1735041A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-05-18" }, { "@id": "LEGIARTI000049820199", "@num": "2", "#text": "Décret n°2019-341 du 19 avril 2019 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038396526", "@nortexte": "JUSC1835107D", "@numtexte": "2019-341", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-19" }, { "@id": "LEGITEXT000039361487", "#text": "Arrêté du 24 septembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039356252", "@nortexte": "CPAE1927471A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-09-24" }, { "@id": "LEGITEXT000049227771", "#text": "Arrêté du 30 janvier 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049225531", "@nortexte": "ECOE2403212A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-30" }, { "@id": "LEGIARTI000006574931", "@num": "40", "#text": "CODE DE PROCEDURE PENALE - art. 40 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@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": "LEGIARTI000006315114", "@num": "L81 A", "#text": "Livre des procédures fiscales - art. L81 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622440", "@num": "R*288-1", "#text": "Livre des procédures fiscales - art. R*288-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039725868", "@num": "R*288-3", "#text": "Livre des procédures fiscales - art. R*288-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133965", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes", "@debut": "1993-08-18" } ] }, "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": "LEGIARTI000006315609", "@fin": "2000-03-31", "@num": "L288", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315610", "@fin": "2019-06-01", "@num": "L288", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037826151", "@fin": "2020-01-01", "@num": "L288", "@etat": "MODIFIE", "@debut": "2019-06-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039278611", "@fin": "2999-01-01", "@num": "L288", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque la mise en oeuvre du droit de communication prévu aux articles L. 81 A et L. 152 s'avère susceptible de porter une atteinte grave et immédiate aux droits et libertés visés à l'article 1er de la loi n° 78-17 du 6 janvier 1978 relative à l'informatique, aux fichiers et aux libertés, la Commission nationale de l'informatique et des libertés instituée par l'article 6 de la même loi enjoint l'autorité administrative de prendre sans délai les mesures de sécurité pouvant aller jusqu'à la destruction des supports d'information qui ont été constitués à partir d'un numéro d'inscription au répertoire national d'identification des personnes physiques.
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Sans préjudice des dispositions de l'article 40 du code de procédure pénale, si cette injonction n'est pas suivie d'effet, la Commission nationale de l'informatique et des libertés saisit le président du tribunal de grande instance de Paris, qui peut ordonner le cas échéant sous astreintes les mesures proposées par la Commission.
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Article L155 AUTONOME ABROGE, en vigueur du 01/01/1982 au 31/03/1999 (Livre des procédures fiscales)