{ "article": { "LEGIARTI000006315469": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L205", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315469", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315469.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL205AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1955 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 1948-12-09 art. 2081 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000701292", "#text": "Décret 81-859 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006315462", "@num": "L203", "#text": "Livre des procédures fiscales - art. L203 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315463", "@num": "L204", "#text": "Livre des procédures fiscales - art. L204 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163110", "@fin": "2999-01-01", "#text": "Section III : Compensations", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315469", "@fin": "2004-06-01", "@num": "L205", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315470", "@fin": "2999-01-01", "@num": "L205", "@etat": "VIGUEUR", "@debut": "2004-06-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les compensations de droits prévues aux articles L. 203 et L. 204 sont opérées dans les mêmes conditions au profit du contribuable à l'encontre duquel l'administration effectue un redressement lorsque ce contribuable invoque une surtaxe commise à son préjudice ou lorsque le redressement fait apparaître une double imposition.
\n
" } }, "LEGIARTI000006315463": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L204", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315463", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315463.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL204AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1955 2, 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 223 sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 647", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Loi 48-809 1948-05-13 art. 23 2 (1° du L204)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000874213", "#text": "Loi 59-1454 1959-12-26 art. 86 (al. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000874214", "#text": "Loi 59-1472 1959-12-28 art. 1, art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001097442", "@num": "1", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 20 2 (2° du L204)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320409", "#text": "Loi 65-566 1965-07-12 art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFTEXT000000687667", "#text": "Loi 71-578 1971-07-16 art. 4 1 (al. 1), art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671185", "@num": "8", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFTEXT000000701292", "#text": "Décret 81-859 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006315469", "@num": "L205", "#text": "Livre des procédures fiscales - art. L205 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163110", "@fin": "2999-01-01", "#text": "Section III : Compensations", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315463", "@fin": "1999-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315464", "@fin": "2000-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315465", "@fin": "2001-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315466", "@fin": "2004-12-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315467", "@fin": "2005-01-01", "@num": "L204", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315468", "@fin": "2999-01-01", "@num": "L204", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La compensation peut aussi être effectuée ou demandée entre les impôts suivants lorsque la réclamation porte sur l'un d'eux :
\n
1° A condition qu'ils soient établis au titre d'une même année, entre l'impôt sur le revenu, l'impôt sur les sociétés, le précompte prévu à l'article 223 sexies du code général des impôts, la taxe sur les salaires, la taxe d'apprentissage, la cotisation perçue au titre de la participation des employeurs à l'effort de construction ou le prélèvement spécial sur les bénéfices réalisés à l'occasion de la création de la force de dissuasion ;
\n
2° Entre les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du même code et les droits de timbre, perçus au profit de l'Etat.
" } }, "LEGIARTI000006315464": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L204", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315464", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315464.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL204AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 223 sexies, 647", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320480", "@num": "12", "#text": "Loi - art. 12 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006315469", "@num": "L205", "#text": "Livre des procédures fiscales - art. L205 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163110", "@fin": "2999-01-01", "#text": "Section III : Compensations", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315463", "@fin": "1999-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315464", "@fin": "2000-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315465", "@fin": "2001-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315466", "@fin": "2004-12-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315467", "@fin": "2005-01-01", "@num": "L204", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315468", "@fin": "2999-01-01", "@num": "L204", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La compensation peut aussi être effectuée ou demandée entre les impôts suivants lorsque la réclamation porte sur l'un d'eux :
\n
1° A condition qu'ils soient établis au titre d'une même année, entre l'impôt sur le revenu, l'impôt sur les sociétés, le précompte prévu à l'article 223 sexies du code général des impôts, ((la contribution annuelle représentative du droit de bail, la contribution additionnelle à la contribution annuelle représentative du droit de bail)) (M), la taxe sur les salaires, la taxe d'apprentissage, la cotisation perçue au titre de la participation des employeurs à l'effort de construction ou le prélèvement spécial sur les bénéfices réalisés à l'occasion de la création de la force de dissuasion ;
\n
2° Entre les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du même code et les droits de timbre, perçus au profit de l'Etat.
\n
(M) Modification.
\n
" } }, "LEGIARTI000006315465": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L204", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315465", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315465.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL204AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1955 2, 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 223 sexies, 647, 234 bis, 234 nonies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Loi 48-809 1948-05-13 art. 23 2 (1° du L204)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000874213", "#text": "Loi 59-1454 1959-12-26 art. 86 (al. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000874214", "#text": "Loi 59-1472 1959-12-28 art. 1, art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001097442", "@num": "1", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 20 2 (2° du L204)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320409", "#text": "Loi 65-566 1965-07-12 art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFTEXT000000687667", "#text": "Loi 71-578 1971-07-16 art. 4 1 (al. 1), art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671185", "@num": "8", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006320539", "@num": "12", "#text": "Loi - art. 12 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006320557", "@num": "30", "#text": "Loi - art. 30 () JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006315469", "@num": "L205", "#text": "Livre des procédures fiscales - art. L205 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163110", "@fin": "2999-01-01", "#text": "Section III : Compensations", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315463", "@fin": "1999-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315464", "@fin": "2000-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315465", "@fin": "2001-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315466", "@fin": "2004-12-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315467", "@fin": "2005-01-01", "@num": "L204", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315468", "@fin": "2999-01-01", "@num": "L204", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La compensation peut aussi être effectuée ou demandée entre les impôts suivants lorsque la réclamation porte sur l'un d'eux :
\n
1° A condition qu'ils soient établis au titre d'une même année, entre l'impôt sur le revenu, l'impôt sur les sociétés, le précompte prévu à l'article 223 sexies du code général des impôts, les contributions prévues aux articles 234 bis et 234 nonies du même code (1), la taxe sur les salaires, la taxe d'apprentissage, la cotisation perçue au titre de la participation des employeurs à l'effort de construction.
\n
2° Entre les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du code général des impôts et les droits de timbre, perçus au profit de l'Etat.
\n
(1) Dispositions applicables aux revenus perçus à compter du 1er janvier 2001.
\n
" } }, "LEGIARTI000006315466": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L204", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315466", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315466.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL204AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1955 2, 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 223 sexies, 647, 234 nonies", "@sens": "source", "@typelien": "CITATION" }, { "@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" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Loi 48-809 1948-05-13 art. 23 2 (1° du L204)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000874213", "#text": "Loi 59-1454 1959-12-26 art. 86 (al. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000874213", "@numtexte": "59-1454", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-26" }, { "@id": "JORFTEXT000000874214", "#text": "Loi 59-1472 1959-12-28 art. 1, art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFARTI000001097442", "@num": "1", "#text": "Loi n°59-1472 du 28 décembre 1959 - art. 1, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 20 2 (2° du L204)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320409", "#text": "Loi 65-566 1965-07-12 art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "@id": "JORFARTI000001491395", "@num": "5", "#text": "Loi n°69-1168 du 26 décembre 1969 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000521433", "@numtexte": "69-1168", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-12-26" }, { "@id": "JORFTEXT000000687667", "#text": "Loi 71-578 1971-07-16 art. 4 1 (al. 1), art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006671185", "@num": "8", "#text": "Loi n°71-578 du 16 juillet 1971 - art. 8 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687667", "@numtexte": "71-578", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006320539", "@num": "12", "#text": "Loi - art. 12 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006315469", "@num": "L205", "#text": "Livre des procédures fiscales - art. L205 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163110", "@fin": "2999-01-01", "#text": "Section III : Compensations", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315463", "@fin": "1999-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315464", "@fin": "2000-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315465", "@fin": "2001-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315466", "@fin": "2004-12-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315467", "@fin": "2005-01-01", "@num": "L204", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315468", "@fin": "2999-01-01", "@num": "L204", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La compensation peut aussi être effectuée ou demandée entre les impôts suivants, lorsque la réclamation porte sur l'un d'eux :
\n
1° A condition qu'ils soient établis au titre d'une même année, entre l'impôt sur le revenu, l'impôt sur les sociétés, le précompte prévu à l'article 223 sexies du code général des impôts, la contribution prévue à l'article 234 nonies du même code, la taxe sur les salaires, la taxe d'apprentissage, la cotisation perçue au titre de la participation des employeurs à l'effort de construction.
\n
2° Entre les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du code général des impôts et les droits de timbre, perçus au profit de l'Etat.
" } }, "LEGIARTI000006315467": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L204", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "2004-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315467", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315467.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL204AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 223 sexies, 647, 234 nonies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006322293", "@num": "38", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 38 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006315469", "@num": "L205", "#text": "Livre des procédures fiscales - art. L205 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163110", "@fin": "2999-01-01", "#text": "Section III : Compensations", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315463", "@fin": "1999-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315464", "@fin": "2000-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315465", "@fin": "2001-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315466", "@fin": "2004-12-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315467", "@fin": "2005-01-01", "@num": "L204", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315468", "@fin": "2999-01-01", "@num": "L204", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La compensation peut aussi être effectuée ou demandée entre les impôts suivants, lorsque la réclamation porte sur l'un d'eux :
\n
1° A condition qu'ils soient établis au titre d'une même année, entre l'impôt sur le revenu, l'impôt sur les sociétés, la contribution prévue à l'article 234 nonies du même code, la taxe sur les salaires, la taxe d'apprentissage, la cotisation perçue au titre de la participation des employeurs à l'effort de construction.
\n
2° Entre les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du code général des impôts et les droits de timbre, perçus au profit de l'Etat.
" } }, "LEGIARTI000006315468": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L204", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315468", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315468.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL204AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000259568", "#text": "Décret 2005-331 2005-04-06", "@sens": "source", "@cidtexte": "JORFTEXT000000259568", "@nortexte": "BUDF0500008D", "@numtexte": "2005-331", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGIARTI000006240034", "@num": "1", "#text": "Décret n°2005-331 du 6 avril 2005 - art. 1 () JORF 8 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000259568", "@nortexte": "BUDF0500008D", "@numtexte": "2005-331", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGIARTI000006303733", "@num": "234 nonies", "#text": "Code général des impôts, CGI. - art. 234 nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305182", "@num": "647", "#text": "Code général des impôts, CGI. - art. 647 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315469", "@num": "L205", "#text": "Livre des procédures fiscales - art. L205 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163110", "@fin": "2999-01-01", "#text": "Section III : Compensations", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315463", "@fin": "1999-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315464", "@fin": "2000-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315465", "@fin": "2001-03-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315466", "@fin": "2004-12-31", "@num": "L204", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315467", "@fin": "2005-01-01", "@num": "L204", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315468", "@fin": "2999-01-01", "@num": "L204", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La compensation peut aussi être effectuée ou demandée entre les impôts suivants, lorsque la réclamation porte sur l'un d'eux :
\n
1° A condition qu'ils soient établis au titre d'une même année, entre l'impôt sur le revenu, l'impôt sur les sociétés, la contribution prévue à l'article 234 nonies du code général des impôts, la taxe sur les salaires, la taxe d'apprentissage, la cotisation perçue au titre de la participation des employeurs à l'effort de construction.
\n
2° Entre les droits d'enregistrement, la taxe de publicité foncière exigible sur les actes qui donnent lieu à la formalité fusionnée en application de l'article 647 du code général des impôts et les droits de timbre, perçus au profit de l'Etat.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006315463", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315469", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315464", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315469", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315467", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315469", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315466", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315469", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315465", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315469", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315468", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315469", "typelien": "CITATION" } ], "texte_version": { "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. 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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. 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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" } } }, "JORFTEXT000000701292": { "SM": { "CONTENU": "Application de l'article 78 de la loi de finances pour 1962 (n° 61-1396 du 21 décembre ‎‎1961).‎" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000683982", "#text": "Loi du 31 juillet 1920", "@sens": "source", "@cidtexte": "JORFTEXT000000683982", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1920-07-31" }, { "@id": "JORFTEXT000000339789", "#text": "Ordonnance n°45-1484 du 30 juin 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000339789", "@numtexte": "45-1484", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-06-30" }, { "@id": "JORFTEXT000000516237", "#text": "Ordonnance n°45-1483 du 30 juin 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000516237", "@numtexte": "45-1483", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-06-30" }, { "@id": "JORFTEXT000000692898", "#text": "Loi n° 45-0195 du 31 décembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000692898", "@numtexte": "45-0195", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1945-12-31" }, { "@id": "JORFTEXT000000314905", "#text": "Loi n° 61-1396 du 21 décembre 1961", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFARTI000001491983", "@num": "78", "#text": "Loi n° 61-1396 du 21 décembre 1961 - art. 78", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFTEXT000000512440", "#text": "Loi n°70-576 du 3 juillet 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000512440", "@numtexte": "70-576", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-07-03" }, { "@id": "JORFTEXT000000516622", "#text": "Loi n°79-1102 du 21 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFTEXT000000705191", "#text": "Loi n°80-30 du 18 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000705202", "#text": "Loi n° 80-502 du 4 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705202", "@numtexte": "80-502", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-04" }, { "@id": "JORFTEXT000000886866", "#text": "Loi n°80-546 du 17 juillet 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "JORFTEXT000000532976", "#text": "DECRET90-799", "@sens": "cible", "@cidtexte": "JORFTEXT000000532976", "@nortexte": "BUDF9000018D", "@numtexte": "90-799", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "JORFTEXT000000245321", "#text": "Décret2003-1388", "@sens": "cible", "@cidtexte": "JORFTEXT000000245321", "@nortexte": "BUDF0300035D", "@numtexte": "2003-1388", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2003-12-31" }, { "@id": "JORFTEXT000000437017", "#text": "Décret2004-283", "@sens": "cible", "@cidtexte": "JORFTEXT000000437017", "@nortexte": "BUDF0400006D", "@numtexte": "2004-283", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-25" }, { "@id": "LEGITEXT000018559622", "#text": "Décret n°2008-295\n du 1er avril 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018556481", "@nortexte": "ECEL0804932D", "@numtexte": "2008-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "JORFTEXT000018556481", "#text": "Décret n°2008-295 du 1er avril 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018556481", "@nortexte": "ECEL0804932D", "@numtexte": "2008-295", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGITEXT000020497097", "#text": "Décret n°2009-388\n du 7 avril 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020496041", "@nortexte": "ECEL0904793D", "@numtexte": "2009-388", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "JORFTEXT000020496041", "#text": "Décret n°2009-388 du 7 avril 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020496041", "@nortexte": "ECEL0904793D", "@numtexte": "2009-388", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGITEXT000022172672", "#text": "Décret n°2010-422 du 27 avril 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022166779", "@nortexte": "ECEL1006802D", "@numtexte": "2010-422", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "JORFTEXT000022166779", "#text": "Décret n°2010-422 du 27 avril 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022166779", "@nortexte": "ECEL1006802D", "@numtexte": "2010-422", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "JORFTEXT000024152998", "#text": "Décret n°2011-646 du 9 juin 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024152998", "@nortexte": "EFIE1112237D", "@numtexte": "2011-646", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "LEGITEXT000024155993", "#text": "Décret n°2011-646 du 9 juin 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024152998", "@nortexte": "EFIE1112237D", "@numtexte": "2011-646", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "JORFARTI000024389116", "#text": "Décision n° 2011-152 QPC du 22 juillet 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024389115", "@nortexte": "CSCX1120533S", "@numtexte": "2011-152 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2011-07-22" }, { "@id": "JORFTEXT000025803992", "#text": "Décret n°2012-654 du 4 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025803992", "@nortexte": "EFIE1209393D", "@numtexte": "2012-654", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGITEXT000025827204", "#text": "Décret n°2012-654 du 4 mai 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025803992", "@nortexte": "EFIE1209393D", "@numtexte": "2012-654", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGITEXT000027507195", "#text": "Décret n°2013-464\n du 3 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027506736", "@nortexte": "EFIE1308360D", "@numtexte": "2013-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-03" }, { "@id": "JORFTEXT000027506736", "#text": "Décret n°2013-464 du 3 juin 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027506736", "@nortexte": "EFIE1308360D", "@numtexte": "2013-464", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-06-03" }, { "@id": "JORFTEXT000029001596", "#text": "Décret n°2014-550 du 26 mai 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029001596", "@nortexte": "FCPE1407472D", "@numtexte": "2014-550", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-26" }, { "@id": "LEGITEXT000029008144", "#text": "Décret n°2014-550 du 26 mai 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000029001596", "@nortexte": "FCPE1407472D", "@numtexte": "2014-550", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-26" }, { "@id": "LEGITEXT000030675281", "#text": "DÉCRET n°2015-609 du 3 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030673881", "@nortexte": "FCPE1507723D", "@numtexte": "2015-609", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "JORFTEXT000030673881", "#text": "DÉCRET n°2015-609 du 3 juin 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030673881", "@nortexte": "FCPE1507723D", "@numtexte": "2015-609", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "LEGITEXT000032681154", "#text": "Décret n°2016-776 du 10 juin 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032677305", "@nortexte": "FCPE1607429D", "@numtexte": "2016-776", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-10" }, { "@id": "JORFTEXT000032677305", "#text": "Décret n°2016-776 du 10 juin 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032677305", "@nortexte": "FCPE1607429D", "@numtexte": "2016-776", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-10" }, { "@id": "JORFARTI000032929147", "#text": "Décision n°2016-555 QPC du 22 juillet 2016 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032929146", "@nortexte": "CSCX1620930S", "@numtexte": "2016-555 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-07-22" }, { "@id": "LEGITEXT000034570981", "#text": "Décret n°2017-699 du 2 mai 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034566652", "@nortexte": "ECFE1707046D", "@numtexte": "2017-699", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "JORFTEXT000034566652", "#text": "Décret n°2017-699 du 2 mai 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034566652", "@nortexte": "ECFE1707046D", "@numtexte": "2017-699", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGITEXT000037093502", "#text": "Décret n°2018-501 du 20 juin 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037091175", "@nortexte": "ECOE1807258D", "@numtexte": "2018-501", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-20" }, { "@id": "JORFTEXT000037091175", "#text": "Décret n°2018-501 du 20 juin 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037091175", "@nortexte": "ECOE1807258D", "@numtexte": "2018-501", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-06-20" }, { "@id": "LEGITEXT000038621480", "#text": "Décret n°2019-560 du 6 juin 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038559635", "@nortexte": "ECOE1907436D", "@numtexte": "2019-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-06" }, { "@id": "JORFTEXT000038559635", "#text": "Décret n°2019-560 du 6 juin 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038559635", "@nortexte": "ECOE1907436D", "@numtexte": "2019-560", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-06" }, { "@id": "LEGITEXT000042143960", "#text": "Décret n°2020-898 du 22 juillet 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042143575", "@nortexte": "ECOE2012009D", "@numtexte": "2020-898", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-07-22" }, { "@id": "JORFTEXT000042143575", "#text": "Décret n°2020-898 du 22 juillet 2020, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000042143575", "@nortexte": "ECOE2012009D", "@numtexte": "2020-898", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-07-22" }, { "@id": "LEGITEXT000043642979", "#text": "Décret n°2021-745 du 9 juin 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043642043", "@nortexte": "ECOE2108011D", "@numtexte": "2021-745", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-09" }, { "@id": "JORFTEXT000043642043", "#text": "Décret n°2021-745 du 9 juin 2021, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000043642043", "@nortexte": "ECOE2108011D", "@numtexte": "2021-745", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-09" }, { "@id": "LEGITEXT000045761236", "#text": "Décret n°2022-783 du 4 mai 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045757446", "@nortexte": "ECOE2207365D", "@numtexte": "2022-783", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-04" }, { "@id": "JORFTEXT000045757446", "#text": "Décret n°2022-783 du 4 mai 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045757446", "@nortexte": "ECOE2207365D", "@numtexte": "2022-783", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-04" }, { "@id": "LEGITEXT000047619639", "#text": "Décret n°2023-423 du 31 mai 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047618906", "@nortexte": "ECOE2306447D", "@numtexte": "2023-423", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-31" }, { "@id": "JORFTEXT000047618906", "#text": "Décret n°2023-423 du 31 mai 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047618906", "@nortexte": "ECOE2306447D", "@numtexte": "2023-423", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-31" }, { "@id": "JORFTEXT000049629868", "#text": "Décret n°2024-497 du 30 mai 2024", "@sens": "cible", "@cidtexte": "JORFTEXT000049629868", "@nortexte": "ECOE2406676D", "@numtexte": "2024-497", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-30" }, { "@id": "LEGITEXT000049633030", "#text": "Décret n°2024-497 du 30 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049629868", "@nortexte": "ECOE2406676D", "@numtexte": "2024-497", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-30" }, { "@id": "LEGIARTI000006840123", "@num": "L13-18", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L13-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307676", "@num": "39 duodecies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311739", "@num": "1508", "#text": "Code général des impôts, CGI. - art. 1508 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314936", "@num": "L1", "#text": "Livre des procédures fiscales - art. L1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315198", "@num": "L105", "#text": "Livre des procédures fiscales - art. L105 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315200", "@num": "L106", "#text": "Livre des procédures fiscales - art. L106 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314942", "@num": "L11", "#text": "Livre des procédures fiscales - art. L11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815185", "@num": "L11", "#text": "Livre des procédures fiscales - art. L11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315204", "@num": "L110", "#text": "Livre des procédures fiscales - art. L110 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315206", "@num": "L112", "#text": "Livre des procédures fiscales - art. L112 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315207", "@num": "L114", "#text": "Livre des procédures fiscales - art. L114 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315227", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738401", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315235", "@num": "L126", "#text": "Livre des procédures fiscales - art. L126 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315236", "@num": "L127", "#text": "Livre des procédures fiscales - art. L127 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315237", "@num": "L128", "#text": "Livre des procédures fiscales - art. L128 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315238", "@num": "L129", "#text": "Livre des procédures fiscales - art. L129 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315239", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315241", "@num": "L131", "#text": "Livre des procédures fiscales - art. L131 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315242", "@num": "L132", "#text": "Livre des procédures fiscales - art. L132 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315245", "@num": "L133", "#text": "Livre des procédures fiscales - art. L133 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315254", "@num": "L135", "#text": "Livre des procédures fiscales - art. L135 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315293", "@num": "L136", "#text": "Livre des procédures fiscales - art. L136 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315294", "@num": "L137", "#text": "Livre des procédures fiscales - art. L137 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314951", "@num": "L14", "#text": "Livre des procédures fiscales - art. L14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315309", "@num": "L142", "#text": "Livre des procédures fiscales - art. L142 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315310", "@num": "L143", "#text": "Livre des procédures fiscales - art. L143 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315336", "@num": "L146", "#text": "Livre des procédures fiscales - art. L146 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315349", "@num": "L148", "#text": "Livre des procédures fiscales - art. L148 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315350", "@num": "L149", "#text": "Livre des procédures fiscales - art. L149 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314952", "@num": "L15", "#text": "Livre des procédures fiscales - art. L15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315351", "@num": "L150", "#text": "Livre des procédures fiscales - art. L150 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315352", "@num": "L151", "#text": "Livre des procédures fiscales - art. L151 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315367", "@num": "L158", "#text": "Livre des procédures fiscales - art. L158 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315375", "@num": "L164", "#text": "Livre des procédures fiscales - art. L164 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315389", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315396", "@num": "L169 B", "#text": "Livre des procédures fiscales - art. L169 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315399", "@num": "L171", "#text": "Livre des procédures fiscales - art. L171 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315404", "@num": "L172 B", "#text": "Livre des procédures fiscales - art. L172 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315405", "@num": "L172 C", "#text": "Livre des procédures fiscales - art. L172 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315414", "@num": "L174", "#text": "Livre des procédures fiscales - art. L174 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315418", "@num": "L175", "#text": "Livre des procédures fiscales - art. L175 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364544", "@num": "L175", "#text": "Livre des procédures fiscales - art. L175 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465468", "@num": "L175", "#text": "Livre des procédures fiscales - art. L175 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315421", "@num": "L177", "#text": "Livre des procédures fiscales - art. L177 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023409950", "@num": "L177", "#text": "Livre des procédures fiscales - art. L177 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914723", "@num": "L177", "#text": "Livre des procédures fiscales - art. L177 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314961", "@num": "L18", "#text": "Livre des procédures fiscales - art. L18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315425", "@num": "L181", "#text": "Livre des procédures fiscales - art. L181 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315427", "@num": "L183", "#text": "Livre des procédures fiscales - art. L183 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315430", "@num": "L186", "#text": "Livre des procédures fiscales - art. L186 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315432", "@num": "L187", "#text": "Livre des procédures fiscales - art. L187 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315433", "@num": "L188", "#text": "Livre des procédures fiscales - art. L188 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314963", "@num": "L19", "#text": "Livre des procédures fiscales - art. L19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024453238", "@num": "L19", "#text": "Livre des procédures fiscales - art. L19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829349", "@num": "L19", "#text": "Livre des procédures fiscales - art. L19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315445", "@num": "L191", "#text": "Livre des procédures fiscales - art. L191 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315447", "@num": "L193", "#text": "Livre des procédures fiscales - art. L193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315448", "@num": "L194", "#text": "Livre des procédures fiscales - art. L194 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315449", "@num": "L195", "#text": "Livre des procédures fiscales - art. L195 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315450", "@num": "L195 A", "#text": "Livre des procédures fiscales - art. L195 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315451", "@num": "L196", "#text": "Livre des procédures fiscales - art. L196 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315452", "@num": "L197", "#text": "Livre des procédures fiscales - art. L197 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315454", "@num": "L198", "#text": "Livre des procédures fiscales - art. L198 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315458", "@num": "L200", "#text": "Livre des procédures fiscales - art. L200 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315461", "@num": "L202", "#text": "Livre des procédures fiscales - art. L202 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315462", "@num": "L203", "#text": "Livre des procédures fiscales - art. L203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315463", "@num": "L204", "#text": "Livre des procédures fiscales - art. L204 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315469", "@num": "L205", "#text": "Livre des procédures fiscales - art. L205 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315471", "@num": "L206", "#text": "Livre des procédures fiscales - art. L206 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315472", "@num": "L207", "#text": "Livre des procédures fiscales - art. L207 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314964", "@num": "L21", "#text": "Livre des procédures fiscales - art. L21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315474", "@num": "L210", "#text": "Livre des procédures fiscales - art. L210 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315475", "@num": "L211", "#text": "Livre des procédures fiscales - art. L211 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315481", "@num": "L215", "#text": "Livre des procédures fiscales - art. L215 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315482", "@num": "L216", "#text": "Livre des procédures fiscales - art. L216 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315483", "@num": "L217", "#text": "Livre des procédures fiscales - art. L217 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315486", "@num": "L219", "#text": "Livre des procédures fiscales - art. L219 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314967", "@num": "L22", "#text": "Livre des procédures fiscales - art. L22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315488", "@num": "L220", "#text": "Livre des procédures fiscales - art. L220 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315494", "@num": "L223", "#text": "Livre des procédures fiscales - art. L223 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030022007", "@num": "L223", "#text": "Livre des procédures fiscales - art. L223 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315495", "@num": "L225", "#text": "Livre des procédures fiscales - art. L225 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039280989", "@num": "L225", "#text": "Livre des procédures fiscales - art. L225 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315499", "@num": "L226", "#text": "Livre des procédures fiscales - art. L226 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315500", "@num": "L227", "#text": "Livre des procédures fiscales - art. L227 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028312218", "@num": "L229", "#text": "Livre des procédures fiscales - art. L229 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315501", "@num": "L229", "#text": "Livre des procédures fiscales - art. L229 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037527033", "@num": "L229", "#text": "Livre des procédures fiscales - art. L229 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314968", "@num": "L23", "#text": "Livre des procédures fiscales - art. L23 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314962", "@num": "L23 B", "#text": "Livre des procédures fiscales - art. L23 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315504", "@num": "L232", "#text": "Livre des procédures fiscales - art. L232 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315518", "@num": "L239", "#text": "Livre des procédures fiscales - art. L239 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315521", "@num": "L241", "#text": "Livre des procédures fiscales - art. L241 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315522", "@num": "L242", "#text": "Livre des procédures fiscales - art. L242 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315523", "@num": "L243", "#text": "Livre des procédures fiscales - art. L243 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315524", "@num": "L244", "#text": "Livre des procédures fiscales - art. L244 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315525", "@num": "L245", "#text": "Livre des procédures fiscales - art. L245 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315526", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315534", "@num": "L248", "#text": "Livre des procédures fiscales - art. L248 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315535", "@num": "L249", "#text": "Livre des procédures fiscales - art. L249 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315536", "@num": "L251", "#text": "Livre des procédures fiscales - art. L251 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315544", "@num": "L254", "#text": "Livre des procédures fiscales - art. L254 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315557", "@num": "L259", "#text": "Livre des procédures fiscales - art. L259 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315558", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023409472", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465464", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914464", "@num": "L260", "#text": "Livre des procédures fiscales - art. L260 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315565", "@num": "L264", "#text": "Livre des procédures fiscales - art. L264 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315567", "@num": "L267", "#text": "Livre des procédures fiscales - art. L267 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315001", "@num": "L27", "#text": "Livre des procédures fiscales - art. L27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315576", "@num": "L273", "#text": "Livre des procédures fiscales - art. L273 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315578", "@num": "L274", "#text": "Livre des procédures fiscales - art. L274 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023409496", "@num": "L274", "#text": "Livre des procédures fiscales - art. L274 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028312221", "@num": "L274", "#text": "Livre des procédures fiscales - art. L274 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914471", "@num": "L274", "#text": "Livre des procédures fiscales - art. L274 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315594", "@num": "L282", "#text": "Livre des procédures fiscales - art. L282 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315004", "@num": "L37", "#text": "Livre des procédures fiscales - art. L37 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315005", "@num": "L45", "#text": "Livre des procédures fiscales - art. L45 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315023", "@num": "L46", "#text": "Livre des procédures fiscales - art. L46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315030", "@num": "L53", "#text": "Livre des procédures fiscales - art. L53 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314937", "@num": "L6", "#text": "Livre des procédures fiscales - art. L6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315046", "@num": "L60", "#text": "Livre des procédures fiscales - art. L60 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315047", "@num": "L61", "#text": "Livre des procédures fiscales - art. L61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315050", "@num": "L63", "#text": "Livre des procédures fiscales - art. L63 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315055", "@num": "L69", "#text": "Livre des procédures fiscales - art. L69 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315056", "@num": "L70", "#text": "Livre des procédures fiscales - art. L70 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315057", "@num": "L72", "#text": "Livre des procédures fiscales - art. L72 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315061", "@num": "L76 A", "#text": "Livre des procédures fiscales - art. L76 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315067", "@num": "L78", "#text": "Livre des procédures fiscales - art. L78 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315068", "@num": "L79", "#text": "Livre des procédures fiscales - art. L79 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314938", "@num": "L8", "#text": "Livre des procédures fiscales - art. L8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315069", "@num": "L80", "#text": "Livre des procédures fiscales - art. L80 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315076", "@num": "L80 A", "#text": "Livre des procédures fiscales - art. L80 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315151", "@num": "L96 C", "#text": "Livre des procédures fiscales - art. L96 C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315152", "@num": "L96 D", "#text": "Livre des procédures fiscales - art. L96 D (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n° 81-859 du 15 septembre 1981", "MCS_TXT": { "MC": [ "CODE", "CODIFICATION", "PROCEDURE FISCALE", "PARTIE LEGISLATIVE", "NOUVEAU CODE DES IMPOTS", "LIVRE DES PROCEDURES FISCALES", "CODE GENERAL DES IMPOTS", "CGI" ] }, "TITREFULL": "Décret n° 81-859 du 15 septembre 1981 portant codification des textes législatifs concernant ‎les procédures fiscales (première partie : Législative)‎" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000701292", "NUM": "81-859", "DATE_PUBLI": "1981-09-18", "DATE_TEXTE": "1981-09-15", "ORIGINE_PUBLI": "JORF du 18 septembre 1981", "PAGE_DEB_PUBLI": 2494, "PAGE_FIN_PUBLI": 2495 } }, "META_COMMUN": { "ID": "JORFTEXT000000701292", "URL": "texte/version/JORF/TEXT/00/00/00/70/12/JORFTEXT000000701292.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX981859" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000701292", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315469", "typelien": "CODIFICATION" }, { "texte_version_id": "JORFTEXT000000509287", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315469", "typelien": "CONCORDANCE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006315469", "liens_entrants": true }

Article L205 AUTONOME MODIFIE, en vigueur du 01/01/1982 au 01/06/2004 (Livre des procédures fiscales)