{ "article": { "LEGIARTI000006315424": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L178 A", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-01", "DATE_DEBUT": "1983-07-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006315424", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315424.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL178ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 aer. 48 JORF 29 DECEMBRE 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000322890", "#text": "Décret 83-900 1983-10-06", "@sens": "source", "@cidtexte": "JORFTEXT000000322890", "@numtexte": "83-900", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-10-06" }, { "#text": "Edition du 10 juillet 1983", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000025062870", "@num": "69", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 69 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163103", "@fin": "2999-01-01", "#text": "Section III : Contributions indirectes", "@debut": "1983-07-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147335", "@fin": "2999-01-01", "#text": "Chapitre IV : Les délais de prescription", "@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": "LEGIARTI000006315424", "@fin": "2012-01-01", "@num": "L178 A", "@etat": "ABROGE", "@debut": "1983-07-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour les taxes, cotisations, redevances sur les céréales et produits dérivés, le droit de reprise de l'administration s'exerce jusqu'à l'expiration de la campagne suivant celle au cours de laquelle a été déposée la déclaration ou accomplie la formalité ayant permis d'asseoir, de calculer ou de liquider les sommes dues.
\n
" } }, "LEGIARTI000025062870": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "69", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000025062870", "URL": "article/LEGI/ARTI/00/00/25/06/28/LEGIARTI000025062870.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025092597", "@num": "L178", "#text": "Livre des procédures fiscales - art. L178 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315424", "@num": "L178 A", "#text": "Livre des procédures fiscales - art. L178 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028510114", "@fin": "2999-01-01", "#text": "I. ― MESURES FISCALES NON RATTACHÉES", "@debut": "2011-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025062654", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2011-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025062656", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2011-12-30" } ] }, "@cid": "JORFTEXT000025045613", "@nor": "BCRX1130599L", "@num": "2011-1978", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2011-1978 du 28 décembre 2011 de finances rectificative pour 2011 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025045613", "@c_titre_court": "LOI n° 2011-1978 du 28 décembre 2011" }, { "@fin": "2999-01-01", "#text": "LOI n° 2011-1978 du 28 décembre 2011 de finances rectificative pour 2011 (1)", "@debut": "2011-12-30", "@id_txt": "LEGITEXT000025062650", "@c_titre_court": "LOI n°2011-1978 du 28 décembre 2011" } ], "@date_publi": "2011-12-29", "@date_signature": "2011-12-28" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025062870", "@fin": "2999-01-01", "@num": "69", "@etat": "VIGUEUR", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025045955", "@fin": "2999-01-01", "@num": "69", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

I. - A modifié les dispositions suivantes :

- Livre des procédures fiscales
\nArt. L178, Art. L178 A\n
\n

\n
II. - Le 1° du I s'applique aux impositions dues à compter du 1er janvier 2012 et le 2° du I entre en vigueur à cette même date." } } }, "article_lien": [ { "article_id": "LEGIARTI000025062870", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315424", "typelien": "ABROGE" } ], "texte_version": { "JORFTEXT000000322890": { "SM": { "CONTENU": "LOIS 631316 DU 27-12-1963 (ART. 48),811160 DU 30-12-1981 (ART. 8),821126 DU 29-12-1982 (ART. 6,8,67,73,76,77).
DECRETS 83357 DU 02-05-1983 (ART. 1 ET 43) ET 83475 DU 10-06-1983 (ART. 9).
EN CONSEQUENCE MODIFICATION DES ART. L16 (AL. 2),L76-B,L82,R87-1 ET ADJONCTION DES ART. L45-B,L86-A,R45-B-1 ET ABROGATION DE L'ART. R213-2 DU LIVRE DES PROCEDURES FISCALES." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006315636", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315424", "@num": "L178 A", "#text": "Livre des procédures fiscales - art. L178 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315756", "@num": "L45 B", "#text": "Livre des procédures fiscales - art. L45 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315769", "@num": "L82", "#text": "Livre des procédures fiscales - art. L82 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315125", "@num": "L86 A", "#text": "Livre des procédures fiscales - art. L86 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316690", "@num": "R213-2", "#text": "Livre des procédures fiscales - art. R213-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316586", "@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": "LEGIARTI000006316606", "@num": "R87-1", "#text": "Livre des procédures fiscales - art. R87-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°83-900 du 6 octobre 1983", "MCS_TXT": { "MC": [ "CODE", "CODE GENERAL DES IMPOTS", "CGI", "LIVRE DES PROCEDURES FISCALES", "PROCEDURE FISCALE", "MODIFICATION", "INCORPORATION" ] }, "TITREFULL": "Décret n°83-900 du 6 octobre 1983 PORTANT INCORPORATION DANS LE LIVRE DES PROCEDURES FISCALES DE DIVERS TEXTES MODIFIANT ET COMPLETANT CERTAINES DISPOSITIONS DE CE LIVRE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000322890", "NUM": "83-900", "DATE_PUBLI": "1983-10-09", "DATE_TEXTE": "1983-10-06", "ORIGINE_PUBLI": "JORF du 9 octobre 1983", "PAGE_DEB_PUBLI": 3058 } }, "META_COMMUN": { "ID": "JORFTEXT000000322890", "URL": "texte/version/JORF/TEXT/00/00/00/32/28/JORFTEXT000000322890.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX983900" } } }, "JORFTEXT000000509287": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CODE GENERAL DES IMPOTS (LIVRE DES PROCEDURES FISCALES (2EME PARTIE)) ART. 48 (AL. 2,1),ART. 2 ET 3-1 CODIFIES DANS LA PREMIERE PARTIE DU LIVRE DES PROCEDURES FISCALES A DATER DU 18-08-1993." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000314390", "#text": "Loi du 22 juillet 1889", "@sens": "source", "@cidtexte": "JORFTEXT000000314390", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1889-07-22" }, { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000001295111", "@num": "27", "#text": "Loi n°63-254 du 15 mars 1963 - art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000887015", "#text": "Décret n°64-40 du 17 janvier 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000887015", "@numtexte": "64-40", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-01-17" }, { "@id": "JORFTEXT000000691886", "#text": "Décret n°64-369 du 23 avril 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000691886", "@numtexte": "64-369", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-04-23" }, { "@id": "JORFTEXT000000510141", "#text": "Décret n°64-428 du 13 mai 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000510141", "@numtexte": "64-428", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-05-13" }, { "@id": "LEGIARTI000006621296", "@num": "33", "#text": "Décret n°64-902 du 31 août 1964 - art. 33 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303052", "@numtexte": "64-902", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-08-31" }, { "@id": "LEGIARTI000006621297", "@num": "33", "#text": "Décret n°64-902 du 31 août 1964 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303052", "@numtexte": "64-902", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-08-31" }, { "@id": "JORFTEXT000000320413", "#text": "Loi n°66-10 du 6 janvier 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFARTI000002072137", "@num": "36", "#text": "Loi n°66-10 du 6 janvier 1966 - art. 36, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFARTI000001295652", "@num": "38", "#text": "Loi n°66-10 du 6 janvier 1966 - art. 38, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFTEXT000000512969", "#text": "Décision Européenne du 4 avril 1968", "@sens": "cible", "@cidtexte": "JORFTEXT000000512969", "@typelien": "MODIFIE", "@naturetexte": "DECISION_CC", "@datesignatexte": "1968-04-04" }, { "@id": "JORFTEXT000000868835", "#text": "Décret n°84-686 du 17 juillet 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "JORFTEXT000000509838", "#text": "Décret n°88-1001 du 20 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFARTI000001867845", "@num": "1", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000179801", "#text": "DECRET93-1095", "@sens": "cible", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "LEGIARTI000006312894", "@num": "1729", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1729 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006467088", "@num": "R*70-1", "#text": "Code des postes et des communications électronique - art. R*70-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070987", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293283", "@num": "23 V 13", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 23 V 13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315382", "@num": "L168", "#text": "Livre des procédures fiscales - art. L168 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315383", "@num": "L168", "#text": "Livre des procédures fiscales - art. L168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315890", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315647", "@num": "L17", "#text": "Livre des procédures fiscales - art. L17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315646", "@num": "L17", "#text": "Livre des procédures fiscales - art. L17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315895", "@num": "L172", "#text": "Livre des procédures fiscales - art. L172 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315896", "@num": "L172", "#text": "Livre des procédures fiscales - art. L172 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315408", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315898", "@num": "L176", "#text": "Livre des procédures fiscales - art. L176 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315421", "@num": "L177", "#text": "Livre des procédures fiscales - art. L177 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315904", "@num": "L178", "#text": "Livre des procédures fiscales - art. L178 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315424", "@num": "L178 A", "#text": "Livre des procédures fiscales - art. L178 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315910", "@num": "L180", "#text": "Livre des procédures fiscales - art. L180 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315425", "@num": "L181", "#text": "Livre des procédures fiscales - art. L181 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315426", "@num": "L181", "#text": "Livre des procédures fiscales - art. L181 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315915", "@num": "L182", "#text": "Livre des procédures fiscales - art. L182 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315916", "@num": "L182", "#text": "Livre des procédures fiscales - art. L182 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315430", "@num": "L186", "#text": "Livre des procédures fiscales - art. L186 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315431", "@num": "L186", "#text": "Livre des procédures fiscales - art. L186 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315433", "@num": "L188", "#text": "Livre des procédures fiscales - art. L188 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315921", "@num": "L189", "#text": "Livre des procédures fiscales - art. L189 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315437", "@num": "L190", "#text": "Livre des procédures fiscales - art. L190 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315445", "@num": "L191", "#text": "Livre des procédures fiscales - art. L191 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315962", "@num": "L192", "#text": "Livre des procédures fiscales - art. L192 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315968", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315969", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315967", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315970", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315966", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315971", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315613", "@num": "L2", "#text": "Livre des procédures fiscales - art. L2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315459", "@num": "L201", "#text": "Livre des procédures fiscales - art. L201 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315460", "@num": "L201", "#text": "Livre des procédures fiscales - art. L201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315460", "@num": "L201", "#text": "Livre des procédures fiscales - art. L201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315462", "@num": "L203", "#text": "Livre des procédures fiscales - art. L203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315463", "@num": "L204", "#text": "Livre des procédures fiscales - art. L204 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315469", "@num": "L205", "#text": "Livre des procédures fiscales - art. L205 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315984", "@num": "L213", "#text": "Livre des procédures fiscales - art. L213 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315987", "@num": "L224", "#text": "Livre des procédures fiscales - art. L224 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315526", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316004", "@num": "L250", "#text": "Livre des procédures fiscales - art. L250 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316003", "@num": "L250", "#text": "Livre des procédures fiscales - art. L250 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315536", "@num": "L251", "#text": "Livre des procédures fiscales - art. L251 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316015", "@num": "L256", "#text": "Livre des procédures fiscales - art. L256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316016", "@num": "L256", "#text": "Livre des procédures fiscales - art. L256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316017", "@num": "L256", "#text": "Livre des procédures fiscales - art. L256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315550", "@num": "L257", "#text": "Livre des procédures fiscales - art. L257 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315551", "@num": "L257", "#text": "Livre des procédures fiscales - art. L257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315578", "@num": "L274", "#text": "Livre des procédures fiscales - art. L274 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316038", "@num": "L275", "#text": "Livre des procédures fiscales - art. L275 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316042", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316041", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316046", "@num": "L278", "#text": "Livre des procédures fiscales - art. L278 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316047", "@num": "L279", "#text": "Livre des procédures fiscales - art. L279 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316048", "@num": "L279", "#text": "Livre des procédures fiscales - art. L279 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315932", "@num": "L48", "#text": "Livre des procédures fiscales - art. L48 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315620", "@num": "L5", "#text": "Livre des procédures fiscales - art. L5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315619", "@num": "L5", "#text": "Livre des procédures fiscales - art. L5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315950", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315951", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315952", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315954", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315953", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315679", "@num": "L55", "#text": "Livre des procédures fiscales - art. L55 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315683", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315682", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315691", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315047", "@num": "L61", "#text": "Livre des procédures fiscales - art. L61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315694", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315695", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315701", "@num": "L64", "#text": "Livre des procédures fiscales - art. L64 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315707", "@num": "L65", "#text": "Livre des procédures fiscales - art. L65 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315710", "@num": "L66", "#text": "Livre des procédures fiscales - art. L66 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315056", "@num": "L70", "#text": "Livre des procédures fiscales - art. L70 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314938", "@num": "L8", "#text": "Livre des procédures fiscales - art. L8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315069", "@num": "L80", "#text": "Livre des procédures fiscales - art. L80 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315769", "@num": "L82", "#text": "Livre des procédures fiscales - art. L82 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315768", "@num": "L82", "#text": "Livre des procédures fiscales - art. L82 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315767", "@num": "L82", "#text": "Livre des procédures fiscales - art. L82 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315790", "@num": "L89", "#text": "Livre des procédures fiscales - art. L89 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315803", "@num": "L93", "#text": "Livre des procédures fiscales - art. L93 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315804", "@num": "L93", "#text": "Livre des procédures fiscales - art. L93 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 63-1316 du 27 décembre 1963", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "PROCEDURE", "DELAI", "PENALITE", "FISCALITE", "RECLAMATION", "REDRESSEMENT", "CONTENTIEUX", "PRODUIT DOMANIAL", "CEREALE", "VIN", "TAXE SUR LE CHIFFRE D'AFFAIRES", "TCA", "DROIT DE COMMUNICATION", "REFORME DE L'ENREGISTREMENT", "COUR", "TRIBUNAL", "TRIBUNAL ADMINISTRATIF", "CODE GENERAL DES IMPOTS", "CGI" ] }, "TITREFULL": "Loi n° 63-1316 du 27 décembre 1963 portant unification ou harmonisation des procédures, délais et ‎pénalités en matière fiscale (1)‎" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000509287", "NUM": "63-1316", "DATE_PUBLI": "1963-12-29", "DATE_TEXTE": "1963-12-27", "ORIGINE_PUBLI": "JORF du 29 décembre 1963", "PAGE_DEB_PUBLI": 11827, "PAGE_FIN_PUBLI": 11834 } }, "META_COMMUN": { "ID": "JORFTEXT000000509287", "URL": "texte/version/JORF/TEXT/00/00/00/50/92/JORFTEXT000000509287.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9631316" } } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000509287", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315424", "typelien": "CREATION" }, { "texte_version_id": "JORFTEXT000000322890", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315424", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006315424", "liens_entrants": true }

Article L178 A AUTONOME ABROGE, en vigueur du 10/07/1983 au 01/01/2012 (Livre des procédures fiscales)