{ "article": { "LEGIARTI000006315601": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L284", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315601", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315601.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL284AAXXXXXAB" } }, "NOTA": { "CONTENU": "
Ces dispositions s'appliquent aux formalités accomplies avant la publication de la loi n° 92-1376 du 30 décembre 1992.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006284612", "@num": "4", "#text": "Loi n°99-944 du 15 novembre 1999 - art. 4 (V) JORF 16 novembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000761717", "@nortexte": "JUSX9803236L", "@numtexte": "99-944", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-11-15" }, { "@id": "JORFTEXT000000582832", "#text": "Décret 2000-478 2000-06-02", "@sens": "source", "@cidtexte": "JORFTEXT000000582832", "@nortexte": "ECOF0000017D", "@numtexte": "2000-478", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-02" }, { "@id": "LEGIARTI000044604193", "@num": "L120-4", "#text": "Code des impositions sur les biens et services - art. L120-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147343", "@fin": "2999-01-01", "#text": "Chapitre premier : Dispositions générales", "@debut": "2000-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133965", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315600", "@fin": "2000-03-31", "@num": "L284", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315601", "@fin": "2999-01-01", "@num": "L284", "@etat": "VIGUEUR", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sauf disposition contraire, les règles de procédure fiscale ne s'appliquent qu'aux formalités accomplies après leur date d'entrée en vigueur, quelle que soit la date de la mise en recouvrement des impositions.
\n
" } }, "LEGIARTI000006284612": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1999-11-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006284612", "URL": "article/LEGI/ARTI/00/00/06/28/46/LEGIARTI000006284612.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AREBTXXXXXX004AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 6", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006305964", "@num": "1379 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1379 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313589", "@num": "1685 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1685 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307026", "@num": "6", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302203", "@num": "7", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315601", "@num": "L284", "#text": "Livre des procédures fiscales - art. L284 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315603", "@num": "L285", "#text": "Livre des procédures fiscales - art. L285 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315605", "@num": "L286", "#text": "Livre des procédures fiscales - art. L286 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315611", "@num": "L286 A", "#text": "Livre des procédures fiscales - art. L286 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315608", "@num": "L287", "#text": "Livre des procédures fiscales - art. L287 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315610", "@num": "L288", "#text": "Livre des procédures fiscales - art. L288 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000761717", "@nor": "JUSX9803236L", "@num": "99-944", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI no 99-944 du 15 novembre 1999 relative au pacte civil de solidarité (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000761717", "@c_titre_court": "Loi n°99-944 du 15 novembre 1999" }, { "@fin": "2999-01-01", "#text": "Loi n° 99-944 du 15 novembre 1999 relative au pacte civil de solidarité", "@debut": "1999-11-16", "@id_txt": "LEGITEXT000005628705", "@c_titre_court": "Loi n° 99-944 du 15 novembre 1999" } ], "@date_publi": "1999-11-16", "@date_signature": "1999-11-15" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006284612", "@fin": "2999-01-01", "@num": "4", "@etat": "VIGUEUR", "@debut": "1999-11-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. et II. - ((paragraphes modificateurs)).
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III. - Les règles d'imposition et d'assiette, autres que celles mentionnées au dernier alinéa du 1 et au 7 de l'article 6 du code général des impôts, les règles de liquidation et de paiement de l'impôt sur le revenu et des impôts directs locaux ainsi que celles concernant la souscription des déclarations et le contrôle des mêmes impôts prévues par le code général des impôts et le livre des procédures fiscales pour les contribuables mentionnés au deuxième alinéa du 1 de l'article 6 du code général des impôts s'appliquent aux partenaires liés par un pacte civil de solidarité qui font l'objet d'une imposition commune.
" } }, "LEGIARTI000006302203": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006302203", "URL": "article/LEGI/ARTI/00/00/06/30/22/LEGIARTI000006302203.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0007ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 6", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006284612", "@num": "4", "#text": "Loi n°99-944 du 15 novembre 1999 - art. 4 (V) JORF 16 novembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000761717", "@nortexte": "JUSX9803236L", "@numtexte": "99-944", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-11-15" }, { "@id": "JORFTEXT000000765163", "#text": "Décret 2000-477 2000-06-02", "@sens": "source", "@cidtexte": "JORFTEXT000000765163", "@nortexte": "ECOF0000015D", "@numtexte": "2000-477", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-02" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2003-03-19 5B-9-03", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179569", "@fin": "2999-01-01", "#text": "I : Personnes imposables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162522", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000048098309", "@fin": "2000-03-31", "@num": "7", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302203", "@fin": "2005-01-01", "@num": "7", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006302204", "@fin": "2011-01-01", "@num": "7", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023380670", "@fin": "2999-01-01", "@num": "7", "@etat": "VIGUEUR", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les règles d'imposition et d'assiette, autres que celles mentionnées au troisième alinéa du 1 et au 7 de l'article 6, les règles de liquidation de l'impôt ainsi que celles concernant la souscription des déclarations, prévues par le présent code en matière d'impôt sur le revenu pour les contribuables mentionnés au deuxième alinéa du 1 de l'article 6, s'appliquent aux partenaires liés par un pacte civil de solidarité qui font l'objet d'une imposition commune.
\n
" } }, "LEGIARTI000006305964": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1379 bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006305964", "URL": "article/LEGI/ARTI/00/00/06/30/59/LEGIARTI000006305964.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1379ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006284612", "@num": "4", "#text": "Loi n°99-944 du 15 novembre 1999 - art. 4 (V) JORF 16 novembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000761717", "@nortexte": "JUSX9803236L", "@numtexte": "99-944", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-11-15" }, { "@id": "JORFTEXT000000765163", "#text": "Décret 2000-477 2000-06-02", "@sens": "source", "@cidtexte": "JORFTEXT000000765163", "@nortexte": "ECOF0000015D", "@numtexte": "2000-477", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-02" }, { "@id": "LEGIARTI000006307023", "@num": "6", "#text": "Code général des impôts, CGI. - art. 6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022875446", "@fin": "2999-01-01", "#text": "II : Règles d'assiette", "@debut": "2007-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162658", "@fin": "2999-01-01", "#text": "Section I : Généralités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147071", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôts directs et taxes assimilées", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133852", "@fin": "2999-01-01", "#text": "Titre premier : Impositions communales", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114497", "@fin": "2999-01-01", "#text": "Deuxième Partie : Impositions perçues au profit des collectivités locales et de divers organismes", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006305964", "@fin": "2999-01-01", "@num": "1379 bis", "@etat": "VIGUEUR", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les règles d'imposition et d'assiette, ainsi que celles concernant la souscription des déclarations, prévues par le présent code en matière d'impôts directs locaux pour les contribuables mentionnés au deuxième alinéa du 1 de l'article 6, s'appliquent aux partenaires liés par un pacte civil de solidarité qui font l'objet d'une imposition commune à l'impôt sur le revenu.
\n
" } }, "LEGIARTI000006313589": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1685 bis", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2008-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313589", "URL": "article/LEGI/ARTI/00/00/06/31/35/LEGIARTI000006313589.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1685ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1685", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1685", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006284612", "@num": "4", "#text": "Loi n°99-944 du 15 novembre 1999 - art. 4 (V) JORF 16 novembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000761717", "@nortexte": "JUSX9803236L", "@numtexte": "99-944", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-11-15" }, { "@id": "JORFTEXT000000765163", "#text": "Décret 2000-477 2000-06-02", "@sens": "source", "@cidtexte": "JORFTEXT000000765163", "@nortexte": "ECOF0000015D", "@numtexte": "2000-477", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-02" }, { "@id": "LEGIARTI000017856299", "@num": "9", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" }, { "@id": "LEGIARTI000017856299", "@num": "9", "#text": "LOI n°2007-1822\n du 24 décembre 2007 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017853368", "@nortexte": "BCFX0765271L", "@numtexte": "2007-1822", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-24" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147234", "@fin": "2999-01-01", "#text": "IV : Obligations des tiers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133930", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313589", "@fin": "2008-01-01", "@num": "1685 bis", "@etat": "ABROGE", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions de l'article 1685 sont applicables aux partenaires liés par un pacte civil de solidarité qui font l'objet d'une imposition commune à l'impôt sur le revenu.
\n
" } }, "LEGIARTI000006315611": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L286 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315611", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315611.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL286ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006284612", "@num": "4", "#text": "Loi n°99-944 du 15 novembre 1999 - art. 4 (V) JORF 16 novembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000761717", "@nortexte": "JUSX9803236L", "@numtexte": "99-944", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-11-15" }, { "@id": "JORFTEXT000000582832", "#text": "Décret 2000-478 2000-06-02", "@sens": "source", "@cidtexte": "JORFTEXT000000582832", "@nortexte": "ECOF0000017D", "@numtexte": "2000-478", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-02" }, { "@id": "LEGIARTI000006307023", "@num": "6", "#text": "Code général des impôts, CGI. - art. 6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147343", "@fin": "2999-01-01", "#text": "Chapitre premier : Dispositions générales", "@debut": "2000-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133965", "@fin": "2999-01-01", "#text": "Titre V : Dispositions communes", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315611", "@fin": "2999-01-01", "@num": "L286 A", "@etat": "VIGUEUR", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les règles de contrôle de l'impôt sur le revenu et des impôts directs locaux, prévues par le présent livre pour les contribuables mentionnés au deuxième alinéa du 1 de l'article 6 du code général des impôts, s'appliquent aux partenaires liés par un pacte civil de solidarité qui font l'objet d'une imposition commune.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006284612", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315601", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000582832": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFARTI000002284993", "@num": "11", "#text": "Loi n°51-247 du 1 mars 1951 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "LEGIARTI000006315280", "@num": "L135 J", "#text": "Livre des procédures fiscales - art. L135 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315484", "@num": "L217", "#text": "Livre des procédures fiscales - art. 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Le Premier ministre,

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

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

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

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

Vu le livre des procédures fiscales ;

Vu les textes codifiés et cités dans le présent décret,

Décrète :

" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 2 juin 2000.

Lionel Jospin

Par le Premier ministre :

Le ministre de l'économie,

des finances et de l'industrie,

Laurent Fabius

La secrétaire d'Etat au budget,

Florence Parly

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000582832", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315601", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006315601", "liens_entrants": true }

Article L284 AUTONOME VIGUEUR, en vigueur depuis le 31/03/2000 (Livre des procédures fiscales)