{ "article": { "LEGIARTI000006315496": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L225 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006315496", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315496.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL225ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 6 JORF 24 JUILLET 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000006313232", "@num": "1840 N sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 N sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029008089", "@num": "A225 A-1", "#text": "Livre des procédures fiscales - art. A225 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1940-10-22 art. 1", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180072", "@fin": "2999-01-01", "#text": "II : Agents compétents pour constater les infractions par procès-verbal", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163114", "@fin": "2999-01-01", "#text": "Section I : Constatation des infractions par procès-verbal", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147337", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315496", "@fin": "2001-03-31", "@num": "L225 A", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315497", "@fin": "2006-01-01", "@num": "L225 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315498", "@fin": "2013-06-07", "@num": "L225 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027508905", "@fin": "2017-05-05", "@num": "L225 A", "@etat": "MODIFIE", "@debut": "2013-06-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000034598201", "@fin": "2999-01-01", "@num": "L225 A", "@etat": "VIGUEUR", "@debut": "2017-05-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les agents qualifiés pour constater les infractions aux dispositions de l'article 1er de la loi du 22 octobre 1940 relatives aux règlements par chèques et virements modifiée sont désignés par arrêté du ministre chargé du budget.
\n
" } }, "LEGIARTI000006313231": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1840 N sexies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "1984-01-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006313231", "URL": "article/LEGI/ARTI/00/00/06/31/32/LEGIARTI000006313231.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1840APXXXXXFB" } }, "LIENS": { "LIEN": [ { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Edition du 20 juillet 1984", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000504724", "#text": "Loi 84-46 1984-01-24 art. 94 II JORF 25 janvier 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGIARTI000006315496", "@num": "L225 A", "#text": "Livre des procédures fiscales - art. L225 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1940-10-22 art. 1", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162929", "@fin": "2999-01-01", "#text": "1 : Sanctions fiscales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147262", "@fin": "2999-01-01", "#text": "E : Droits de timbre, autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313230", "@fin": "1984-01-25", "@num": "1840 N sexies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313231", "@fin": "2001-03-31", "@num": "1840 N sexies", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313232", "@fin": "2006-01-01", "@num": "1840 N sexies", "@etat": "ABROGE", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les infractions aux dispositions de l'article 1er de la loi du 22 octobre 1940 relatives aux règlements par chèques et virements, modifiée, qui prescrit d'effectuer certains règlements par chèque barré ou par virement bancaire ou postal, sont punies d'une amende fiscale dont le montant est fixé à 5 % des sommes indûment réglées en numéraire. Cette amende, qui est recouvrée comme en matière de timbre, incombe pour moitié au débiteur et au créancier, mais chacun d'eux est solidairement tenu d'en assurer le règlement total.
\n
\n
(1) En ce qui concerne la constatation des infractions, voir livre des procédures fiscales, art. L. 225 A.
\n
" } }, "LEGIARTI000006313232": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1840 N sexies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313232", "URL": "article/LEGI/ARTI/00/00/06/31/32/LEGIARTI000006313232.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1840APXXXXXFC" } }, "NOTA": { "CONTENU": "
(1) En ce qui concerne la constatation des infractions, voir l'article L. 225 A livre des procédures fiscales.
\n
" }, "LIENS": { "LIEN": [ { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000574488", "#text": "Ordonnance 2000-1223 2000-12-14 art. 4 I 31° JORF 16 décembre 2000 en vigueur le 1er janvier 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000574488", "@nortexte": "ECOX0000098R", "@typelien": "MODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006323322", "@num": "21", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 21 () JORF 8 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "JORFTEXT000000814579", "#text": "Décret 2006-356 2006-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000006315496", "@num": "L225 A", "#text": "Livre des procédures fiscales - art. L225 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006643961", "@num": "L112-6", "#text": "Code monétaire et financier - art. L112-6 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006643965", "@num": "L112-7", "#text": "Code monétaire et financier - art. L112-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162929", "@fin": "2999-01-01", "#text": "1 : Sanctions fiscales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147262", "@fin": "2999-01-01", "#text": "E : Droits de timbre, autres droits et taxes", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313230", "@fin": "1984-01-25", "@num": "1840 N sexies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313231", "@fin": "2001-03-31", "@num": "1840 N sexies", "@etat": "MODIFIE", "@debut": "1984-01-25", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313232", "@fin": "2006-01-01", "@num": "1840 N sexies", "@etat": "ABROGE", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Conformément aux deuxième et troisième phrases de l'article L. 112-7 du code monétaire et financier, les infractions aux dispositions de l'article L. 112-6 du code précité sont passibles d'une amende fiscale dont le montant ne peut excéder 5 % des sommes indûment réglées en numéraire. Cette amende, qui est recouvrée comme en matière de timbre, incombe pour moitié au débiteur et au créancier, mais chacun d'eux est solidairement tenu d'en assurer le règlement total (1).
\n
" } }, "LEGIARTI000006314903": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A225 A-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "1984-07-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006314903", "URL": "article/LEGI/ARTI/00/00/06/31/49/LEGIARTI000006314903.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXA225AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006315496", "@num": "L225 A", "#text": "Livre des procédures fiscales - art. L225 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180022", "@fin": "2999-01-01", "#text": "II : Agents compétents pour constater les infractions par procès-verbal.", "@debut": "1984-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163083", "@fin": "2999-01-01", "#text": "Section I : Constatation des infractions par procès-verbal", "@debut": "1984-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147322", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@debut": "1984-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133957", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1982-01-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114546", "@fin": "2999-01-01", "#text": "Troisième partie : Partie réglementaire, arrêtés", "@debut": "1981-09-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084349", "@fin": "2999-01-01", "#text": "Partie réglementaire - Arrêtés", "@debut": "1981-09-20" } ] }, "@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": "LEGIARTI000006314903", "@fin": "2014-05-30", "@num": "A225 A-1", "@etat": "MODIFIE", "@debut": "1984-07-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029008089", "@fin": "2999-01-01", "@num": "A225 A-1", "@etat": "VIGUEUR", "@debut": "2014-05-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les procès-verbaux constatant les infractions mentionnées à l'article L. 225 A peuvent être établis par les agents des impôts, par les agents des douanes, ainsi que par les agents de la direction générale de la concurrence et de la consommation qui ont prêté le serment requis des agents des administrations financières pour l'exercice de leurs fonctions.
\n
\n
Les procès-verbaux sont rédigés à la requête du directeur général des impôts.
\n
" } }, "LEGIARTI000029008089": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "A225 A-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-05-30" } }, "META_COMMUN": { "ID": "LEGIARTI000029008089", "URL": "article/LEGI/ARTI/00/00/29/00/80/LEGIARTI000029008089.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence des articles 1 er et 5 du décret n° 2008-310 du 3 avril 2008.

" }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000029006500", "@num": "1", "#text": "Arrêté du 26 mai 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029002783", "@nortexte": "FCPE1407473A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2014-05-26" }, { "@id": "LEGIARTI000006315496", "@num": "L225 A", "#text": "Livre des procédures fiscales - art. L225 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180022", "@fin": "2999-01-01", "#text": "II : Agents compétents pour constater les infractions par procès-verbal.", "@debut": "1984-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163083", "@fin": "2999-01-01", "#text": "Section I : Constatation des infractions par procès-verbal", "@debut": "1984-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147322", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@debut": "1984-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133957", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1982-01-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114546", "@fin": "2999-01-01", "#text": "Troisième partie : Partie réglementaire, arrêtés", "@debut": "1981-09-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084349", "@fin": "2999-01-01", "#text": "Partie réglementaire - Arrêtés", "@debut": "1981-09-20" } ] }, "@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": "LEGIARTI000006314903", "@fin": "2014-05-30", "@num": "A225 A-1", "@etat": "MODIFIE", "@debut": "1984-07-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029008089", "@fin": "2999-01-01", "@num": "A225 A-1", "@etat": "VIGUEUR", "@debut": "2014-05-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les procès-verbaux constatant les infractions mentionnées à l'article L. 225 A peuvent être établis par les agents des impôts, par les agents des douanes, ainsi que par les agents de la direction générale de la concurrence et de la consommation qui ont prêté le serment requis des agents des administrations financières pour l'exercice de leurs fonctions.

Les procès-verbaux sont rédigés à la requête du directeur général des finances publiques.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006313231", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315496", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006313232", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315496", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006314903", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315496", "typelien": "CITATION" }, { "article_id": "LEGIARTI000029008089", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315496", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000868835": { "SM": { "CONTENU": "ART. 1: LES ART. L2,L45-C,L59-A (2),L82-1,L82-B,L102-A,L225-A,L274-B SE SUBSTITUENT RESPECTIVEMENT AUX ART. 1652 (3),298 (7),39 (5 DERNIER AL.),241-BIS,86 (AL. 2),804,1840-N-SEXIES ET 1723-UNDECIES DU CGI.
ART. 2: ABROGATION DES ART. 1653-B-2 ET 64 (2,AL. 5) DU CGI ISSUS RESPECTIVEMENT DES ART. 206 DU DECRET 481986 DU 09-12-1948 ET 46 (AL. 2) DE LA LOI 711061 DU 29-12-1971.
ART. 3: ABROGATION DE LA PHRASE SUIVANTE DE L'ART. 54 (AL. 2) DE L'ORDONNANCE 581372 DU 29-12-1958 CODIFIEE SOUS L'ART. L266 (AL. 2,2EME PHRASE DU CGI): \"QUI STATUE COMME EN MATIERE SOMMAIRE\".
ART. 4: ABROGATION DE L'ART. 48 (1,AL. 2) DE LA LOI 631316 DU 27-12-1963.
ART. 5: ABROGATION DES ART. SUIVANTS SU CGI:
177 ET 183 DE L'ANNEXE I (ISSUS DES ART. 13 ET 19 DU DECRET 48794 DU 05-05-1948).
350-B DE L'ANNEXE III ISSU DE L'ART. 5 DU DECRET 4985 DU 21-01-1949.
344-J DE L'ANNEXE III ISSU DES ART. 1,2 ET 4 DU DECRET 64369 DU 23-04-1964.
348-A DE L'ANNEXE III ISSU DE L'ART. 1 DU DECRET 64370 DU 23-04-1964.
66 DE L'ANNEXE I ISSU DE L'ART. 2 DU DECRET 761329 DU 31-12-1976.
371-Y DE L'ANNEXE II ISSU DE L'ART. 2 (AL. 2,3EME PHRASE DU DECRET 771520 DU 31-12-1977.
396-TERDECIES ET 396-QUATERDECIES DE L'ANNEXE II ISSUS DES ART. 10 ET 11 DU DECRET 78635 DU 12-06-1978.
384-SEPTIES-OJ ET 384-SEPTIES-OK DE L'ANNEXE II ISSUS DES ART. 10 ET 11 DU DECRET 78636 DU 12-06-1978.
ART. 6: MODIFICATION DES ART. L2 (AL. 1 ET 4EME),L20 (AL. 4),L36 (AL. 2),L59 (AL. 1),L86 (AL. 2),L89 (AL. 1),L179,L180 (AL. 1),L184,L213 (AL. 1),L224,L230 (AL. 2),L266 (AL. 2),L272 (AL. 3) DU LIVRE DES PROCEDURES FISCALES ET ADJONCTION DES ART. L45-C,L54-B (REMPLACANT L'ART. L58),L59-A,L82-A ET L82-B,L102-A,L225-A ET L274-A ET L274-B.
ART. 7: INSERTION DES ART. R1-3,*R26-1,*R26-2,*R59-B-1,*R59-B-2,R62-1,R62-2,R62-3,*R97-2,*R196-6,*R228-5,*R228-6,*R247-15,*R247-16,*R266-1 ET MODIFICATION DES ART. *R1-2,*R32-2 (AL. 2),*R81-1,R111-1,*R199-1,*R200-8,*R200-4,*R226-2 (B-BIS) DU LIVRE DES PROCEDURES FISCALES.
APPLICATION DE L'ART. 78 DE LA LOI DE FINANCES POUR 1962 (621316)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000498375", "#text": "Décret n°48-794 du 5 mai 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000498375", "@numtexte": "48-794", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1948-05-05" }, { "@id": "JORFTEXT000000686689", "#text": "Décret n°48-1986 du 9 décembre 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFTEXT000000305126", "#text": "Décret n°49-85 du 21 janvier 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000305126", "@numtexte": "49-85", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1949-01-21" }, { "@id": "JORFTEXT000000705345", "#text": "Ordonnance n°58-1372 du 29 décembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "JORFARTI000001503841", "@num": "54", "#text": "Ordonnance n°58-1372 du 29 décembre 1958 - art. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@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": "JORFTEXT000000509287", "#text": "Loi n°63-1316 du 27 décembre 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000328187", "#text": "Décret n°64-370 du 23 avril 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000328187", "@numtexte": "64-370", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1964-04-23" }, { "@id": "JORFTEXT000000691886", "#text": "Décret n°64-369 du 23 avril 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000691886", "@numtexte": "64-369", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1964-04-23" }, { "@id": "JORFTEXT000000687436", "#text": "Loi n°71-1061 du 29 décembre 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000687436", "@numtexte": "71-1061", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-12-29" }, { "@id": "JORFARTI000001097896", "@num": "46", "#text": "Loi n°71-1061 du 29 décembre 1971 - art. 46", "@sens": "source", "@cidtexte": "JORFTEXT000000687436", "@numtexte": "71-1061", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-12-29" }, { "@id": "JORFTEXT000000506566", "#text": "Décret n°76-1329 du 31 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000506566", "@numtexte": "76-1329", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-31" }, { "@id": "JORFTEXT000000885849", "#text": "Décret n°77-1520 du 31 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000885849", "@numtexte": "77-1520", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "JORFARTI000002284910", "@num": "2", "#text": "Décret n°77-1520 du 31 décembre 1977 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000885849", "@numtexte": "77-1520", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "JORFTEXT000000875622", "#text": "Décret n°78-635 du 12 juin 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000875622", "@numtexte": "78-635", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1978-06-12" }, { "@id": "JORFTEXT000000875623", "#text": "Décret n°78-636 du 12 juin 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000875623", "@numtexte": "78-636", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1978-06-12" }, { "@id": "JORFTEXT000000518094", "#text": "Décret n°85-36 du 9 janvier 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000518094", "@numtexte": "85-36", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-01-09" }, { "@id": "JORFTEXT000000870114", "#text": "Décret n°86-1087 du 7 octobre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000870114", "@numtexte": "86-1087", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFARTI000001295603", "@num": "1", "#text": "Décret n°86-1087 du 7 octobre 1986 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000870114", "@numtexte": "86-1087", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFTEXT000000238682", "#text": "Décret2003-610", "@sens": "cible", "@cidtexte": "JORFTEXT000000238682", "@nortexte": "BUDF0300019D", "@numtexte": "2003-610", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-27" }, { "@id": "JORFTEXT000000784293", "#text": "Décret2004-501", "@sens": "cible", "@cidtexte": "JORFTEXT000000784293", "@nortexte": "ECOF0400010D", "@numtexte": "2004-501", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-02" }, { "@id": "LEGIARTI000006296367", "@num": "396 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 terdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297404", "@num": "344 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 J (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306999", "@num": "1652", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1652 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309270", "@num": "241 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 241 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310441", "@num": "804", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 804 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293339", "@num": "177", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 177 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293340", "@num": "183", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 183 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315173", "@num": "L102 A", "#text": "Livre des procédures fiscales - art. L102 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315909", "@num": "L179", "#text": "Livre des procédures fiscales - art. L179 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315911", "@num": "L180", "#text": "Livre des procédures fiscales - art. L180 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315919", "@num": "L184", "#text": "Livre des procédures fiscales - art. L184 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315614", "@num": "L2", "#text": "Livre des procédures fiscales - art. L2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315650", "@num": "L20", "#text": "Livre des procédures fiscales - art. L20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315985", "@num": "L213", "#text": "Livre des procédures fiscales - art. L213 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315988", "@num": "L224", "#text": "Livre des procédures fiscales - art. L224 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315496", "@num": "L225 A", "#text": "Livre des procédures fiscales - art. L225 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315992", "@num": "L230", "#text": "Livre des procédures fiscales - art. L230 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316004", "@num": "L250", "#text": "Livre des procédures fiscales - art. L250 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316023", "@num": "L266", "#text": "Livre des procédures fiscales - art. L266 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316036", "@num": "L272", "#text": "Livre des procédures fiscales - art. L272 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315663", "@num": "L36", "#text": "Livre des procédures fiscales - art. L36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315015", "@num": "L45 C", "#text": "Livre des procédures fiscales - art. L45 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315033", "@num": "L54 B", "#text": "Livre des procédures fiscales - art. L54 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315690", "@num": "L58", "#text": "Livre des procédures fiscales - art. L58 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315692", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315039", "@num": "L59 A", "#text": "Livre des procédures fiscales - art. L59 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315044", "@num": "L59 B", "#text": "Livre des procédures fiscales - art. L59 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315762", "@num": "L81", "#text": "Livre des procédures fiscales - art. L81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315115", "@num": "L82 A", "#text": "Livre des procédures fiscales - art. L82 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315117", "@num": "L82 B", "#text": "Livre des procédures fiscales - art. L82 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315782", "@num": "L86", "#text": "Livre des procédures fiscales - art. L86 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316579", "@num": "R*1-2", "#text": "Livre des procédures fiscales - art. R*1-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316313", "@num": "R*196-6", "#text": "Livre des procédures fiscales - art. R*196-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316636", "@num": "R*199-1", "#text": "Livre des procédures fiscales - art. R*199-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316647", "@num": "R*200-8", "#text": "Livre des procédures fiscales - art. R*200-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316657", "@num": "R*202-4", "#text": "Livre des procédures fiscales - art. R*202-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316694", "@num": "R*226-2", "#text": "Livre des procédures fiscales - art. R*226-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316417", "@num": "R*228-5", "#text": "Livre des procédures fiscales - art. R*228-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316418", "@num": "R*228-6", "#text": "Livre des procédures fiscales - art. R*228-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316453", "@num": "R*247-15", "#text": "Livre des procédures fiscales - art. R*247-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316454", "@num": "R*247-16", "#text": "Livre des procédures fiscales - art. R*247-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316142", "@num": "R*26-1", "#text": "Livre des procédures fiscales - art. R*26-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316149", "@num": "R*26-2", "#text": "Livre des procédures fiscales - art. R*26-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316510", "@num": "R*266-1", "#text": "Livre des procédures fiscales - art. R*266-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316584", "@num": "R*32-2", "#text": "Livre des procédures fiscales - art. R*32-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316593", "@num": "R*59 B-1", "#text": "Livre des procédures fiscales - art. R*59 B-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316598", "@num": "R*81-1", "#text": "Livre des procédures fiscales - art. R*81-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316247", "@num": "R*97-2", "#text": "Livre des procédures fiscales - art. R*97-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316123", "@num": "R1-3", "#text": "Livre des procédures fiscales - art. R1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316617", "@num": "R111-1", "#text": "Livre des procédures fiscales - art. R111-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316179", "@num": "R59 B-2", "#text": "Livre des procédures fiscales - art. R59 B-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316186", "@num": "R62-1", "#text": "Livre des procédures fiscales - art. R62-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316187", "@num": "R62-2", "#text": "Livre des procédures fiscales - art. R62-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316188", "@num": "R62-3", "#text": "Livre des procédures fiscales - art. R62-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°84-686 du 17 juillet 1984", "MCS_TXT": { "MC": [ "CODE", "CGI", "PROCEDURE FISCALE", "SIMPLIFICATION", "ALLEGEMENT", "CODIFICATION", "IMPOT", "LIVRE DES PROCEDURES FISCALES" ] }, "TITREFULL": "Décret n°84-686 du 17 juillet 1984 MODIFIANT LE LIVRE DES PROCEDURES FISCALES" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000868835", "NUM": "84-686", "DATE_PUBLI": "1984-07-24", "DATE_TEXTE": "1984-07-17", "ORIGINE_PUBLI": "JORF du 24 juillet 1984", "PAGE_DEB_PUBLI": 2413 } }, "META_COMMUN": { "ID": "JORFTEXT000000868835", "URL": "texte/version/JORF/TEXT/00/00/00/86/88/JORFTEXT000000868835.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX984686" } } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000868835", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315496", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006315496", "liens_entrants": true }

Article L225 A AUTONOME MODIFIE, en vigueur du 24/07/1984 au 31/03/2001 (Livre des procédures fiscales)