{ "article": { "LEGIARTI000006315658": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L24", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2026-09-01", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006315658", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315658.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL024AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1739 1 (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 328 (AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 452 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 514 (1RE LIGNE P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 934 (AL. 2 4ème ET 5ème LIGNES)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 1934-12-26 ART. 53 (LOI 1934-07-06 ART. 14)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006535294", "@num": "1", "#text": "Décret n°92-1431 du 30 décembre 1992 - art. 1 (VT) JORF 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000725511", "@nortexte": "BUDF9200035D", "@numtexte": "92-1431", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000712658", "#text": "Décret 93-265 1993-02-26 art. 3 1 et 15 JORF 28 février 1993 en vigueur le 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006927477", "@num": "3", "#text": "Décret n°93-265 du 26 février 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006309774", "@num": "328", "#text": "Code général des impôts, CGI. - art. 328 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297080", "@num": "178 I", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 178 I (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret-loi 1937-07-08 ART. 15", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1816-04-28 ART. 17", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1872-02-28 ART. 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFARTI000001096155", "@num": "10", "#text": "Loi n°50-135 du 31 janvier 1950 - art. 10, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000314452", "@numtexte": "50-135", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-01-31" }, { "@id": "JORFTEXT000000320413", "#text": "LOI 66-10 1966-01-06 ART. 37 5", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "LEGIARTI000006318463", "@num": "108", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 108 (Ab) JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000053100837", "@num": "12", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000006314971", "@num": "L25", "#text": "Livre des procédures fiscales - art. L25 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316137", "@num": "R24-2", "#text": "Livre des procédures fiscales - art. R24-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316139", "@num": "R24-3", "#text": "Livre des procédures fiscales - art. R24-3 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625275", "@num": "R24-4", "#text": "Livre des procédures fiscales - art. R24-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191966", "@fin": "2026-09-01", "#text": "A : Contrôle à la circulation", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180031", "@fin": "2026-09-01", "#text": "III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163089", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315656", "@fin": "1987-12-31", "@num": "L24", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315657", "@fin": "1993-08-18", "@num": "L24", "@etat": "MODIFIE", "@debut": "1987-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006315658", "@fin": "2026-09-01", "@num": "L24", "@etat": "ABROGE_DIFF", "@debut": "1993-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les transporteurs ou conducteurs doivent présenter sur le champ, à toute demande des agents de l'administration habilités à établir des procès-verbaux, les titres de mouvement, permis de circulation, lettres de voitures et autres pièces administratives concernant les matériels, produits ou marchandises soumis à des formalités particulières en matière de circulation.
\n
" } }, "LEGIARTI000006314971": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L25", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2026-09-01", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006314971", "URL": "article/LEGI/ARTI/00/00/06/31/49/LEGIARTI000006314971.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL025AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 452 (AL. 2 A AL. 4)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1816-04-28 ART. 17", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1905-08-06 ART. 21", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1816-04-28 art. 17", "@sens": "source", "@typelien": "MODIFICATION" }, { "@id": "LEGIARTI000006318463", "@num": "108", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 108 (Ab) JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318479", "@num": "121", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 121 (Ab) JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006535294", "@num": "1", "#text": "Décret n°92-1431 du 30 décembre 1992 - art. 1 (VT) JORF 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000725511", "@nortexte": "BUDF9200035D", "@numtexte": "92-1431", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000179801", "#text": "Décret n°93-1095 du 16 septembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "LEGIARTI000053100837", "@num": "12", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000048370927", "@num": "514", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 514 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315658", "@num": "L24", "#text": "Livre des procédures fiscales - art. L24 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191966", "@fin": "2026-09-01", "#text": "A : Contrôle à la circulation", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180031", "@fin": "2026-09-01", "#text": "III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163089", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314970", "@fin": "1993-08-18", "@num": "L25", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000006314971", "@fin": "2026-09-01", "@num": "L25", "@etat": "ABROGE_DIFF", "@debut": "1993-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A défaut de présentation des pièces mentionnées à l'article L. 24, qui doivent accompagner un transport de boissons, ou en cas de fraude ou de contravention, les agents de l'administration saisissent le chargement. Dans le cas où les pièces présentées sont inapplicables et si la nature du chargement n'est pas contestée, la saisie est limitée aux récipients sur lesquels les différences sont constatées.
\n
A défaut de caution solvable et pour garantie de l'amende, les moyens de transport sont également saisis.
\n
Les marchandises faisant partie des chargements et qui ne sont pas en fraude sont rendues au propriétaire.
" } }, "LEGIARTI000006318463": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "108", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006318463", "URL": "article/LEGI/ARTI/00/00/06/31/84/LEGIARTI000006318463.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFTXXXXXX108AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000541388", "#text": "LOI n° 92-677 du 17 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000044595152", "@num": "36", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 36 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000006311798", "@num": "1561", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1561 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306318", "@num": "1562", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1562 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311814", "@num": "1564", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1564 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306334", "@num": "1565", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1565 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306341", "@num": "1570", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1570 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313896", "@num": "1798", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1798 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313308", "@num": "1917", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1917 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313347", "@num": "1929 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1929 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304722", "@num": "303", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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L236 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315515", "@num": "L237", "#text": "Livre des procédures fiscales - art. L237 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315517", "@num": "L238", "#text": "Livre des procédures fiscales - art. L238 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315658", "@num": "L24", "#text": "Livre des procédures fiscales - art. L24 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314971", "@num": "L25", "#text": "Livre des procédures fiscales - art. L25 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316012", "@num": "L252", "#text": "Livre des procédures fiscales - art. L252 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315551", "@num": "L257", "#text": "Livre des procédures fiscales - art. L257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315556", "@num": "L258", "#text": "Livre des procédures fiscales - art. L258 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314973", "@num": "L26", "#text": "Livre des procédures fiscales - art. L26 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315561", "@num": "L261", "#text": "Livre des procédures fiscales - art. L261 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315571", "@num": "L269 A", "#text": "Livre des procédures fiscales - art. L269 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315661", "@num": "L28", "#text": "Livre des procédures fiscales - art. L28 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315593", "@num": "L281", "#text": "Livre des procédures fiscales - art. L281 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314977", "@num": "L29", "#text": "Livre des procédures fiscales - art. L29 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314981", "@num": "L30", "#text": "Livre des procédures fiscales - art. L30 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314983", "@num": "L31", "#text": "Livre des procédures fiscales - art. L31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314985", "@num": "L32", "#text": "Livre des procédures fiscales - art. L32 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314987", "@num": "L33", "#text": "Livre des procédures fiscales - art. L33 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314989", "@num": "L34", "#text": "Livre des procédures fiscales - art. L34 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314994", "@num": "L35", "#text": "Livre des procédures fiscales - art. L35 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315664", "@num": "L36", "#text": "Livre des procédures fiscales - art. L36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315671", "@num": "L38", "#text": "Livre des procédures fiscales - art. L38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315131", "@num": "L82 C", "#text": "Livre des procédures fiscales - art. L82 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316250", "@num": "R*101-1", "#text": "Livre des procédures fiscales - art. R*101-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000541388", "@nor": "BUDX9200078L", "@num": "92-677", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 92-677 du 17 juillet1992 portant mise en oeuvre par la République française de la directive du Conseil des communautés européennes (C.E.E.) n° 91-680 complétant le système commun de la taxe sur la valeur ajoutée et modifiant, en vue de la suppression des contrôles aux frontières, la directive (C.E.E.) n° 77-388 et de la directive (C.E.E.) n° 92-12 relative au régime général, à la détention, à la circulation et au contrôle des produits soumis à accise (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000541388", "@c_titre_court": "LOI n° 92-677 du 17 juillet 1992" }, { "@fin": "2022-01-01", "#text": "Loi n° 92-677 du 17 juillet 1992 portant mise en oeuvre par la République française de la directive du Conseil des communautés européennes (C. E. E.) n° 91-680 complétant le système commun de la taxe sur la valeur ajoutée et modifiant, en vue de la suppression des contrôles aux frontières, la directive (C. E. E.) n° 77-388 et de la directive (C. E. E.) n° 92-12 relative au régime général, à la détention, à la circulation et au contrôle des produits soumis à accise (1)", "@debut": "1993-01-01", "@id_txt": "LEGITEXT000006079497", "@c_titre_court": "Loi n° 92-677 du 17 juillet 1992" } ], "@date_publi": "1992-07-19", "@date_signature": "1992-07-17", "@num_parution_jo": "0166" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006318463", "@fin": "2022-01-01", "@num": "108", "@etat": "ABROGE", "@debut": "1993-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - La direction générale des douanes et droits indirects est substituée à la direction générale des impôts pour rechercher, constater et poursuivre les infractions qui peuvent donner lieu à des sanctions à caractère répressif en matière de contributions indirectes, droits, taxes, redevances et impositions obéissant aux mêmes règles, en matière de garantie des matières d'or, d'argent et de platine, ainsi qu'en matière de réglementations dans le domaine de la viticulture, des céréales, des tabacs et des alcools.
\n
Le premier alinéa ne s'applique pas aux infractions aux dispositions de l'article 290 quater du code général des impôts.
\n
II. - Par dérogation au premier alinéa du I, la direction générale des impôts reste compétente pour rechercher, constater et poursuivre les infractions, définies au premier alinéa du même I, aux dispositions du III de l'article 298 bis du code général des impôts.
" } }, "LEGIARTI000006535294": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "1992-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006535294", "URL": "article/LEGI/ARTI/00/00/06/53/52/LEGIARTI000006535294.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PPHXNXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048712062", "@num": "3", "#text": "Décret n°2023-1294 du 28 décembre 2023 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000006311798", "@num": "1561", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1561 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306318", "@num": "1562", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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R*211-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316429", "@num": "R*247-1", "#text": "Livre des procédures fiscales - art. R*247-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316447", "@num": "R*247-12", "#text": "Livre des procédures fiscales - art. R*247-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316478", "@num": "R*256-3", "#text": "Livre des procédures fiscales - art. 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R*281-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316540", "@num": "R*283-1", "#text": "Livre des procédures fiscales - art. R*283-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316159", "@num": "R*29-1", "#text": "Livre des procédures fiscales - art. R*29-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316161", "@num": "R*29-2", "#text": "Livre des procédures fiscales - art. 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R*32-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000725511", "@nor": "BUDF9200035D", "@num": "92-1431", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 92-1431 du 30 décembre 1992 fixant les modalités du transfert des compétences de la direction générale des impôts à la direction générale des douanes et droits indirects en matière de contributions indirectes et de réglementations assimilées", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000725511", "@c_titre_court": "Décret n°92-1431 du 30 décembre 1992" }, { "@fin": "2024-01-01", "#text": "Décret n°92-1431 du 30 décembre 1992 fixant les modalités du transfert des compétences de la direction générale des impôts à la direction générale des douanes et droits indirects en matière de contributions indirectes et de réglementations assimilées", "@debut": "1992-12-31", "@id_txt": "LEGITEXT000006080686", "@c_titre_court": "Décret n°92-1431 du 30 décembre 1992" } ], "@ministere": "MINISTERE DE LA CULTURE ET DE LA COMMUNICATION", "@date_publi": "1992-12-31", "@date_signature": "1992-12-30", "@num_parution_jo": "0304" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006535294", "@fin": "2024-01-01", "@num": "1", "@etat": "ABROGE", "@debut": "1992-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A partir du 1er janvier 1993, les compétences de la direction générale des impôts en matière d'assiette, de contrôle, de recouvrement et de contentieux des contributions indirectes, des droits, taxes, redevances et impositions obéissant aux mêmes règles et du droit de garantie sont transférées à la direction générale des douanes et droits indirects.
\n
Sont également transférées à cette direction les compétences exercées par la direction générale des impôts en matière de réglementations économiques et administratives dans le domaine de la viticulture, des sucres et de l'isoglucose, des céréales, des oléagineux et produits dérivés, des tabacs et allumettes, des alcools et débits de boissons.
" } }, "LEGIARTI000053100837": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "12", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053100837", "URL": "article/LEGI/ARTI/00/00/53/10/08/LEGIARTI000053100837.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000006197478", "#text": "Livre des procédures fiscales - 1 : Contributions indirectes (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191966", "#text": "Livre des procédures fiscales - A : Contrôle à la circulation (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191967", "#text": "Livre des procédures fiscales - B : Contrôle sur les lieux d'exercice de l'acti... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006191981", "#text": "Livre des procédures fiscales - C : Droit de visite (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000030043031", "#text": "Livre des procédures fiscales - D : Droit d'audition (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000042842913", "#text": "Livre des procédures fiscales - E : Prélèvement d'échantillons (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006180031", "#text": "Livre des procédures fiscales - III : Dispositions particulières aux contributi... 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L25 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092435", "@num": "L26", "#text": "Livre des procédures fiscales - art. L26 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315001", "@num": "L27", "#text": "Livre des procédures fiscales - art. L27 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915054", "@num": "L28", "#text": "Livre des procédures fiscales - art. L28 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314979", "@num": "L29", "#text": "Livre des procédures fiscales - art. L29 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189256", "@num": "L30", "#text": "Livre des procédures fiscales - art. L30 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189256", "@num": "L30", "#text": "Livre des procédures fiscales - art. L30 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042915045", "@num": "L31", "#text": "Livre des procédures fiscales - art. L31 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314985", "@num": "L32", "#text": "Livre des procédures fiscales - art. 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L66 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189307", "@num": "L77", "#text": "Livre des procédures fiscales - art. L77 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189313", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189335", "@num": "L80 F", "#text": "Livre des procédures fiscales - art. L80 F (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189339", "@num": "L80 H", "#text": "Livre des procédures fiscales - art. L80 H (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189345", "@num": "L80 I", "#text": "Livre des procédures fiscales - art. L80 I (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189354", "@num": "L80 K", "#text": "Livre des procédures fiscales - art. L80 K (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189360", "@num": "L80 L", "#text": "Livre des procédures fiscales - art. L80 L (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053189368", "@num": "L80 O", "#text": "Livre des procédures fiscales - art. 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L80-0 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000053099748", "@fin": "2999-01-01", "#text": "Section 3 : Livre des procédures fiscales", "@debut": "2025-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053100132", "@fin": "2999-01-01", "#text": "Chapitre Ier : Modifications des codes et lois fiscaux", "@debut": "2025-12-21" } ] }, "@cid": "JORFTEXT000053091516", "@nor": "ECOE2528369R", "@num": "2025-1247", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2025-1247 du 17 décembre 2025 portant recodification de la taxe sur la valeur ajoutée et diverses modifications du code des impositions sur les biens et services", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000053091516", "@c_titre_court": "Ordonnance n°2025-1247 du 17 décembre 2025" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2025-1247 du 17 décembre 2025 portant recodification de la taxe sur la valeur ajoutée et diverses modifications du code des impositions sur les biens et services", "@debut": "2025-12-21", "@id_txt": "LEGITEXT000053099709", "@c_titre_court": "Ordonnance n°2025-1247 du 17 décembre 2025" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle, énergétique et numérique", "@date_publi": "2025-12-20", "@date_signature": "2025-12-17", "@num_parution_jo": "0298" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000053100837", "@fin": "2999-01-01", "@num": "12", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053091945", "@fin": "2999-01-01", "@num": "12", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L13\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L10-0 AC\n
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A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L16 D\n
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A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L16 G\n
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A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L59 A\n
\n

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\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L77\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L80 B\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L80 I\n
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\n
\n
A créé les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L80 PB, Art. L80 PC\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Livre des procédures fiscales
\n Sct. III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées, Sct. A : Contrôle à la circulation, Art. L24, Art. L25, Sct. B : Contrôle sur les lieux d'exercice de l'activité, Sct. 1 : Contributions indirectes, Art. L26, Art. L27, Art. L28, Art. L29, Art. L30, Art. L31, Art. L32, Art. L34, Art. L34 A, Art. L35, Art. L36, Art. L36 A, Sct. C : Droit de visite, Art. L38, Sct. D : Droit d'audition, Art. L39, Sct. E : Prélèvement d'échantillons, Art. L40\n
\n

\n
\n
A créé les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L16 D-0\n
\n

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A créé les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L80 PA\n
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A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L10 BA\n
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A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L13 D\n
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A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L16-0 BA\n
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A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L16 F\n
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A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L47 A\n
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\n
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A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L45 C\n
\n

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A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L51\n
\n

\n
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A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L80 H\n
\n

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A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L80 K\n
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A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L80 L\n
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\n
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A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L80 O\n
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\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L13 E\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L38\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L30\n
\n

\n
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A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L48\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L55\n
\n

\n
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A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L80-0 A\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L80 F\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L80 P\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L66 A\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000053100837", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315658", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000006314971", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315658", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006318463", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315658", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006535294", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315658", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000320413": { "SM": { "CONTENU": "ART. 34 : AMENAGEMENT DE LA COTISATION PERCUE AU PROFIT DU BUDGET ANNEXE SUR LA TVA.
ART. 35 : SUPPRESSION D'AFFECTATION DE RESSOURCES." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE : ART. 40 A 45, 47 ET 49." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006616393", "@num": "29", "#text": "Ordonnance n°58-1372 du 29 décembre 1958 - art. 29 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@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": "JORFARTI000002294091", "@num": "29", "#text": "Ordonnance n°58-1372 du 29 décembre 1958 - art. 29", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "JORFTEXT000000687698", "#text": "Ordonnance n°59-30 du 5 janvier 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000687698", "@numtexte": "59-30", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-05" }, { "@id": "JORFTEXT000000314905", "#text": "Loi n° 61-1396 du 21 décembre 1961", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFARTI000002071360", "@num": "85", "#text": "Loi n° 61-1396 du 21 décembre 1961 - art. 85", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "MODIFIE", "@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": "JORFARTI000001295879", "@num": "15", "#text": "Loi n° 63-1316 du 27 décembre 1963 - art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000886261", "#text": "Décret n°66-205 du 5 avril 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000886261", "@numtexte": "66-205", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1966-04-05" }, { "@id": "JORFTEXT000000510602", "#text": "Décret n°66-1019 du 27 décembre 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000510602", "@numtexte": "66-1019", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1966-12-27" }, { "@id": "LEGIARTI000006338158", "@num": "38", "#text": "Loi n°66-1069 du 31 décembre 1966 - art. 38 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880380", "@numtexte": "66-1069", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1966-12-31" }, { "@id": "JORFTEXT000000513694", "#text": "Décret n°67-92 du 1 février 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000513694", "@numtexte": "67-92", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-02-01" }, { "@id": "JORFTEXT000000330514", "#text": "Décret n°67-93 du 1 février 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000330514", "@numtexte": "67-93", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-02-01" }, { "@id": "JORFTEXT000000321666", "#text": "Directive Européenne n°67-228 du 11 avril 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000321666", "@nortexte": "367L0228", "@numtexte": "67-228", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1967-04-11" }, { "@id": "JORFTEXT000000878801", "#text": "Première directive 67/227/CEE du Conseil, du 11 avril 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000878801", "@nortexte": "31967L0227", "@numtexte": "67-227", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1967-04-11" }, { "@id": "JORFTEXT000000674987", "#text": "Décret n°67-363 du 26 avril 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000674987", "@numtexte": "67-363", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-04-26" }, { "@id": "JORFTEXT000000495680", "#text": "Décret n°67-364 du 26 avril 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000495680", "@numtexte": "67-364", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-04-26" }, { "@id": "JORFTEXT000000852914", "#text": "Décret n°67-388 du 11 mai 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000852914", "@numtexte": "67-388", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-05-11" }, { "@id": "JORFTEXT000000852915", "#text": "Décret n°67-389 du 11 mai 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000852915", "@numtexte": "67-389", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-05-11" }, { "@id": "JORFTEXT000000852927", "#text": "Décret n°67-415 du 23 mai 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000852927", "@numtexte": "67-415", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-05-23" }, { "@id": "JORFTEXT000000269625", "#text": "Arrêté du 10 juin 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000269625", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1967-06-10" }, { "@id": "JORFTEXT000000338193", "#text": "Décret n°67-454 du 10 juin 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000338193", "@numtexte": "67-454", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-06-10" }, { "@id": "JORFTEXT000000701710", "#text": "Décret n°67-455 du 10 juin 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000701710", "@numtexte": "67-455", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-06-10" }, { "@id": "JORFTEXT000000515535", "#text": "Décret n°67-464 du 17 juin 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000515535", "@numtexte": "67-464", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-06-17" }, { "@id": "JORFTEXT000000338195", "#text": "Décret n°67-465 du 17 juin 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000338195", "@numtexte": "67-465", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-06-17" }, { "@id": "JORFTEXT000000876311", "#text": "Décret n°67-604 du 27 juillet 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000876311", "@numtexte": "67-604", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-07-27" }, { "@id": "JORFARTI000001689941", "@num": "7", "#text": "Décret n°67-604 du 27 juillet 1967 - art. 7, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000876311", "@numtexte": "67-604", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-07-27" }, { "@id": "JORFTEXT000000701880", "#text": "Décret n°67-605 du 27 juillet 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000701880", "@numtexte": "67-605", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-07-27" }, { "@id": "JORFTEXT000000876552", "#text": "Décret n°67-641 du 31 juillet 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000876552", "@numtexte": "67-641", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-07-31" }, { "@id": "JORFTEXT000000876553", "#text": "Décret n°67-642 du 31 juillet 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000876553", "@numtexte": "67-642", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-07-31" }, { "@id": "JORFTEXT000000656819", "#text": "Arrêté du 23 août 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000656819", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1967-08-23" }, { "@id": "JORFTEXT000000702280", "#text": "Décret n°67-716 du 23 août 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000702280", "@numtexte": "67-716", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-08-23" }, { "@id": "JORFTEXT000000877039", "#text": "Décret n°67-730 du 30 août 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000877039", "@numtexte": "67-730", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-08-30" }, { "@id": "JORFTEXT000000513498", "#text": "Décret n°67-731 du 30 août 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000513498", "@numtexte": "67-731", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-08-30" }, { "@id": "JORFTEXT000000877281", "#text": "Décret n°67-784 du 15 septembre 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000877281", "@numtexte": "67-784", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-09-15" }, { "@id": "JORFTEXT000000877519", "#text": "Décret n°67-863 du 29 septembre 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000877519", "@numtexte": "67-863", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-09-29" }, { "@id": "JORFTEXT000000513911", "#text": "Décret n°67-946 du 24 octobre 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000513911", "@numtexte": "67-946", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-10-24" }, { "@id": "JORFTEXT000000703047", "#text": "Décret n°67-947 du 24 octobre 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000703047", "@numtexte": "67-947", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-10-24" }, { "@id": "JORFTEXT000000481548", "#text": "Arrêté du 10 novembre 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000481548", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1967-11-10" }, { "@id": "JORFTEXT000000853365", "#text": "Décret n°67-1098 du 18 décembre 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000853365", "@numtexte": "67-1098", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-12-18" }, { "@id": "JORFTEXT000000320878", "#text": "Loi n°67-1114 du 21 décembre 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFTEXT000000320878", "#text": "Loi n°67-1114 du 21 décembre 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFARTI000001096959", "@num": "11", "#text": "Loi n°67-1114 du 21 décembre 1967 - art. 11, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFARTI000001867615", "@num": "12", "#text": "Loi n°67-1114 du 21 décembre 1967 - art. 12, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFARTI000001096960", "@num": "14", "#text": "Loi n°67-1114 du 21 décembre 1967 - art. 14, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFARTI000002471744", "@num": "20", "#text": "Loi n°67-1114 du 21 décembre 1967 - art. 20, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFARTI000001491492", "@num": "34", "#text": "Loi n°67-1114 du 21 décembre 1967 - art. 34, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFARTI000001491492", "@num": "34", "#text": "Loi n°67-1114 du 21 décembre 1967 - art. 34, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFARTI000002072716", "@num": "67", "#text": "Loi n°67-1114 du 21 décembre 1967 - art. 67, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFARTI000002471743", "@num": "8", "#text": "Loi n°67-1114 du 21 décembre 1967 - art. 8, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFARTI000002471743", "@num": "8", "#text": "Loi n°67-1114 du 21 décembre 1967 - art. 8, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320878", "@numtexte": "67-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-21" }, { "@id": "JORFTEXT000000677583", "#text": "Décret n°67-1123 du 22 décembre 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000677583", "@numtexte": "67-1123", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-12-22" }, { "@id": "JORFTEXT000000499361", "#text": "Décret n°67-1125 du 22 décembre 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000499361", "@numtexte": "67-1125", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-12-22" }, { "@id": "JORFTEXT000000677808", "#text": "Décret n°67-1164 du 15 décembre 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000677808", "@numtexte": "67-1164", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-12-15" }, { "@id": "JORFTEXT000000878012", "#text": "Loi n°67-1172 du 22 décembre 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000878012", "@numtexte": "67-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-22" }, { "@id": "JORFARTI000001294632", "@num": "3", "#text": "Loi n°67-1172 du 22 décembre 1967 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000878012", "@numtexte": "67-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-12-22" }, { "@id": "JORFTEXT000000304515", "#text": "Décret n°67-1216 du 22 décembre 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000304515", "@numtexte": "67-1216", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-12-22" }, { "@id": "JORFTEXT000000674093", "#text": "Décret n°67-1217 du 22 décembre 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000674093", "@numtexte": "67-1217", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-12-22" }, { "@id": "JORFTEXT000000509949", "#text": "Décret n°67-1218 du 22 décembre 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000509949", "@numtexte": "67-1218", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1967-12-22" }, { "@id": "JORFTEXT000000850054", "#text": "Arrêté du 22 décembre 1967", "@sens": "cible", "@cidtexte": "JORFTEXT000000850054", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1967-12-22" }, { "@id": "JORFTEXT000000294719", "#text": "Arrêté du 2 janvier 1968", "@sens": "cible", "@cidtexte": "JORFTEXT000000294719", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1968-01-02" }, { "@id": "JORFTEXT000000876316", "#text": "Décret n°68-115 du 6 février 1968", "@sens": "cible", "@cidtexte": "JORFTEXT000000876316", "@numtexte": "68-115", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1968-02-06" }, { "@id": "JORFTEXT000000515144", "#text": "Décret n°68-116 du 6 février 1968", "@sens": "cible", "@cidtexte": "JORFTEXT000000515144", "@numtexte": "68-116", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1968-02-06" }, { "@id": "JORFTEXT000000702295", "#text": "Décret n°68-171 du 22 février 1968", "@sens": "cible", "@cidtexte": "JORFTEXT000000702295", "@numtexte": "68-171", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1968-02-22" }, { "@id": "JORFTEXT000000877297", "#text": "Décret n°68-189 du 27 février 1968", "@sens": "cible", "@cidtexte": "JORFTEXT000000877297", "@numtexte": "68-189", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1968-02-27" }, { "@id": "JORFTEXT000000267249", "#text": "Arrêté du 5 septembre 1968", "@sens": "cible", "@cidtexte": "JORFTEXT000000267249", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1968-09-05" }, { "@id": "JORFTEXT000000519741", "#text": "Décret n°68-1122 du 14 décembre 1968", "@sens": "cible", "@cidtexte": "JORFTEXT000000519741", "@numtexte": "68-1122", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1968-12-14" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFTEXT000000692959", "#text": "Loi n°68-687 du 30 juillet 1968", "@sens": "cible", "@cidtexte": "JORFTEXT000000692959", "@numtexte": "68-687", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-30" }, { "@id": "JORFARTI000001491215", "@num": "3", "#text": "Loi n°68-687 du 30 juillet 1968 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000692959", "@numtexte": "68-687", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-30" }, { "@id": "JORFTEXT000000317514", "#text": "Loi n°68-690 du 31 juillet 1968", "@sens": "cible", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "JORFTEXT000000317514", "#text": "Loi n°68-690 du 31 juillet 1968", "@sens": "cible", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "JORFARTI000002069483", "@num": "12", "#text": "Loi n°68-690 du 31 juillet 1968 - art. 12, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "JORFARTI000002069483", "@num": "12", "#text": "Loi n°68-690 du 31 juillet 1968 - art. 12, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "JORFTEXT000000876070", "#text": "Décret n°68-831 du 24 septembre 1968", "@sens": "cible", "@cidtexte": "JORFTEXT000000876070", "@numtexte": "68-831", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1968-09-24" }, { "@id": "JORFTEXT000000501320", "#text": "Loi n°68-1145 du 20 décembre 1968", "@sens": "cible", "@cidtexte": "JORFTEXT000000501320", "@numtexte": "68-1145", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-20" }, { "@id": "JORFARTI000002071929", "@num": "13", "#text": "Loi n°68-1145 du 20 décembre 1968 - art. 13, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000501320", "@numtexte": "68-1145", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-20" }, { "@id": "JORFTEXT000000693170", "#text": "Loi n°68-1172 du 27 décembre 1968", "@sens": "cible", "@cidtexte": "JORFTEXT000000693170", "@numtexte": "68-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-27" }, { "@id": "JORFARTI000001099999", "@num": "17", "#text": "Loi n°68-1172 du 27 décembre 1968 - art. 17, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000693170", "@numtexte": "68-1172", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-27" }, { "@id": "JORFTEXT000000878979", "#text": "Directive Européenne n°69-463 du 9 décembre 1969", "@sens": "source", "@cidtexte": "JORFTEXT000000878979", "@nortexte": "369L0463", "@numtexte": "69-463", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1969-12-09" }, { "@id": "JORFTEXT000000321626", "#text": "Loi n°70-601 du 9 juillet 1970", "@sens": "cible", "@cidtexte": "JORFTEXT000000321626", "@numtexte": "70-601", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-07-09" }, { "@id": "JORFARTI000001295133", "@num": "18", "#text": "Loi n°70-601 du 9 juillet 1970 - art. 18, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000321626", "@numtexte": "70-601", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-07-09" }, { "@id": "JORFARTI000001867404", "@num": "4", "#text": "Loi n°70-601 du 9 juillet 1970 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000321626", "@numtexte": "70-601", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-07-09" }, { "@id": "LEGIARTI000006338215", "@num": "15", "#text": "Loi n°70-610 du 10 juillet 1970 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512446", "@numtexte": "70-610", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-07-10" }, { "@id": "JORFTEXT000000693424", "#text": "Loi n°70-1199 du 21 décembre 1970", "@sens": "cible", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "JORFARTI000002469304", "@num": "96", "#text": "Loi n°70-1199 du 21 décembre 1970 - art. 96, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "JORFTEXT000000874699", "#text": "Loi n°71-1025 du 24 décembre 1971", "@sens": "cible", "@cidtexte": "JORFTEXT000000874699", "@numtexte": "71-1025", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-12-24" }, { "@id": "JORFARTI000001101838", "@num": "4", "#text": "Loi n°71-1025 du 24 décembre 1971 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000874699", "@numtexte": "71-1025", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-12-24" }, { "@id": "JORFTEXT000000854517", "#text": "Décret n°72-514 du 26 juin 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000854517", "@numtexte": "72-514", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-06-26" }, { "@id": "JORFTEXT000000333533", "#text": "Loi n°74-1114 du 27 décembre 1974", "@sens": "cible", "@cidtexte": "JORFTEXT000000333533", "@numtexte": "74-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-27" }, { "@id": "JORFARTI000001310000", "@num": "11", "#text": "Loi n°74-1114 du 27 décembre 1974 - art. 11, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000333533", "@numtexte": "74-1114", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1974-12-27" }, { "@id": "LEGIARTI000006316826", "@num": "18", "#text": "Loi n°74-1129 du 30 décembre 1974 - art. 18 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" }, { "@id": "LEGIARTI000006273021", "@num": "13", "#text": "Loi n°75-853 du 13 septembre 1975 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000331462", "@numtexte": "75-853", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-09-13" }, { "@id": "JORFTEXT000000333963", "#text": "Loi n°75-1278 du 30 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006272979", "@num": "83", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 83 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "JORFARTI000002293607", "@num": "83", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 83, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006272980", "@num": "86", "#text": "Loi n°75-1278 du 30 décembre 1975 - art. 86 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333963", "@numtexte": "75-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1975-12-30" }, { "@id": "LEGIARTI000006364371", "@num": "28", "#text": "Loi n°76-394 du 6 mai 1976 - art. 28 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522258", "@numtexte": "76-394", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-05-06" }, { "@id": "JORFTEXT000000522254", "#text": "Loi n°76-1232 du 29 décembre 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006273027", "@num": "54", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 54 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006273026", "@num": "54", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 54 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFARTI000002479804", "@num": "55", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 55, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "LEGIARTI000006316997", "@num": "83", "#text": "Loi n°76-1232 du 29 décembre 1976 - art. 83 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522254", "@numtexte": "76-1232", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-12-29" }, { "@id": "JORFTEXT000000889068", "#text": "Ordonnance n°77-1099 du 26 septembre 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000889068", "@numtexte": "77-1099", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "JORFARTI000002293984", "@num": "7", "#text": "Ordonnance n°77-1099 du 26 septembre 1977 - art. 7, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000889068", "@numtexte": "77-1099", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1977-09-26" }, { "@id": "JORFTEXT000000516442", "#text": "Décret n°78-621 du 31 mai 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000516442", "@numtexte": "78-621", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "JORFTEXT000000886671", "#text": "Loi n°79-15 du 3 janvier 1979", "@sens": "cible", "@cidtexte": "JORFTEXT000000886671", "@numtexte": "79-15", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFTEXT000000886671", "#text": "Loi n°79-15 du 3 janvier 1979", "@sens": "cible", "@cidtexte": "JORFTEXT000000886671", "@numtexte": "79-15", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "LEGIARTI000006338283", "@num": "20", "#text": "Loi n°79-15 du 3 janvier 1979 - art. 20 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886671", "@numtexte": "79-15", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFARTI000001691567", "@num": "20", "#text": "Loi n°79-15 du 3 janvier 1979 - art. 20, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000886671", "@numtexte": "79-15", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "LEGIARTI000006338289", "@num": "26", "#text": "Loi n°79-15 du 3 janvier 1979 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000886671", "@numtexte": "79-15", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1979-01-03" }, { "@id": "JORFTEXT000000697793", "#text": "du 22 décembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000697793", "@nortexte": "CTEX9803330V", "@typelien": "APPLICATION", "@datesignatexte": "1998-12-22" }, { "@id": "JORFARTI000022362927", "#text": "Décision n° 2010-5 QPC du 18 juin 2010 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022362926", "@nortexte": "CSCX1016220S", "@numtexte": "2010-5 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2010-06-18" }, { "@id": "LEGIARTI000006346169", "@num": "L234-10", "#text": "CODE DES COMMUNES. - art. L234-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346235", "@num": "L234-11-1", "#text": "CODE DES COMMUNES. - art. L234-11-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346173", "@num": "L234-12", "#text": "CODE DES COMMUNES. - art. L234-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346181", "@num": "L234-13", "#text": "CODE DES COMMUNES. - art. L234-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346187", "@num": "L234-14", "#text": "CODE DES COMMUNES. - art. L234-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346197", "@num": "L234-15", "#text": "CODE DES COMMUNES. - art. L234-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346202", "@num": "L234-16", "#text": "CODE DES COMMUNES. - art. L234-16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346207", "@num": "L234-17", "#text": "CODE DES COMMUNES. - art. L234-17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346215", "@num": "L234-18", "#text": "CODE DES COMMUNES. - art. L234-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346217", "@num": "L234-19", "#text": "CODE DES COMMUNES. - art. L234-19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346220", "@num": "L234-20", "#text": "CODE DES COMMUNES. - art. L234-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346225", "@num": "L234-21", "#text": "CODE DES COMMUNES. - art. L234-21 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346229", "@num": "L234-22", "#text": "CODE DES COMMUNES. - art. L234-22 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346253", "@num": "L234-23", "#text": "CODE DES COMMUNES. - art. L234-23 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346255", "@num": "L234-24", "#text": "CODE DES COMMUNES. - art. L234-24 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346256", "@num": "L234-25", "#text": "CODE DES COMMUNES. - art. L234-25 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346257", "@num": "L234-26", "#text": "CODE DES COMMUNES. - art. L234-26 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346258", "@num": "L234-27", "#text": "CODE DES COMMUNES. - art. L234-27 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346145", "@num": "L234-5", "#text": "CODE DES COMMUNES. - art. L234-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346149", "@num": "L234-6", "#text": "CODE DES COMMUNES. - art. L234-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346158", "@num": "L234-7", "#text": "CODE DES COMMUNES. - art. L234-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346248", "@num": "L234-8", "#text": "CODE DES COMMUNES. - art. L234-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346248", "@num": "L234-8", "#text": "CODE DES COMMUNES. - art. L234-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346164", "@num": "L234-9", "#text": "CODE DES COMMUNES. - art. L234-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346338", "@num": "L262-5", "#text": "CODE DES COMMUNES. - art. L262-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346343", "@num": "L262-6", "#text": "CODE DES COMMUNES. - art. L262-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346371", "@num": "L263-19", "#text": "CODE DES COMMUNES. - art. L263-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006346386", "@num": "L264-18", "#text": "CODE DES COMMUNES. - art. L264-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070162", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311798", "@num": "1561", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1561 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311794", "@num": "1561", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1561 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311800", "@num": "1561", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1561 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311793", "@num": "1561", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1561 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311799", "@num": "1561", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1561 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311791", "@num": "1561", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1561 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311801", "@num": "1561", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1561 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311797", "@num": "1561", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1561 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311795", "@num": "1561", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1561 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311796", "@num": "1561", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1561 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311792", "@num": "1561", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1561 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615736", "@num": "230", "#text": "Code des douanes - art. 230 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006620274", "@num": "17", "#text": "Code du blé - art. 17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071646", "@typelien": "MODIFICATION", "@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": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315898", "@num": "L176", "#text": "Livre des procédures fiscales - art. L176 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315421", "@num": "L177", "#text": "Livre des procédures fiscales - art. L177 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315657", "@num": "L24", "#text": "Livre des procédures fiscales - art. L24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315656", "@num": "L24", "#text": "Livre des procédures fiscales - art. L24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315658", "@num": "L24", "#text": "Livre des procédures fiscales - art. L24 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314972", "@num": "L26", "#text": "Livre des procédures fiscales - art. L26 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314973", "@num": "L26", "#text": "Livre des procédures fiscales - art. L26 (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": "LEGIARTI000006315691", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314937", "@num": "L6", "#text": "Livre des procédures fiscales - art. L6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315788", "@num": "L88", "#text": "Livre des procédures fiscales - art. L88 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315787", "@num": "L88", "#text": "Livre des procédures fiscales - art. L88 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°66-10 du 6 janvier 1966", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET ANNEXE", "PRESTATION SOCIALE AGRICOLE", "BAPSA", "IMPOT", "TAXE", "IMPOT INDIRECT", "TVA", "REFORME DE LA TVA", "EXONERATION", "ASSOCIATION PHILANTHROPIQUE", "TAXE DE CIRCULATION", "VIANDE", "TAXE SANITAIRE", "TAXE DE VISITE", "CARTE GRISE", "COMPTABILITE PUBLIQUE", "AMENDE", "RECOUVREMENT", "TAXE DEPARTEMENTALE", "TAXE COMMUNALE", "TAXE SUR SALAIRE", "DOM", "DEPARTEMENT", "COMMUNE", "COLLECTIVITE LOCALE", "REGION PARISIENNE", "DISTRICT URBAIN", "TAXE SUR LE CHIFFRE D'AFFAIRES" ] }, "TITREFULL": "Loi n°66-10 du 6 janvier 1966 PORTANT REFORME DES TAXES SUR LE CHIFFRE D'AFFAIRES" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000320413", "NUM": "66-10", "DATE_PUBLI": "1966-01-07", "DATE_TEXTE": "1966-01-06", "ORIGINE_PUBLI": "JORF du 7 janvier 1966", "PAGE_DEB_PUBLI": 161, "PAGE_FIN_PUBLI": 216 } }, "META_COMMUN": { "ID": "JORFTEXT000000320413", "URL": "texte/version/JORF/TEXT/00/00/00/32/04/JORFTEXT000000320413.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX96610" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000712658": { "SM": { "CONTENU": "A COMPTER DU 01-01-1993,LES COMPETENCES DE LA DIRECTION GENERALE DES IMPOTS EN MATIERE DE CONTRIBUTIONS INDIRECTES,DE DROITS,TAXES,REDEVANCES ET IMPOSITIONS OBEISSANT AUX MEMES REGLES ET EN MATIERE DE DROIT DE GARANTIE SONT TRANSFEREES A LA DIRECTION GENERALE DES DOUANES ET DROITS INDIRECTS.
SONT EGALEMENT TRANSFEREES A CETTE DIRECTION,LES COMPETENCES EXERCEES PAR LA DIRECTION GENERALE DES IMPOTS EN MATIERE DE REGLEMENTATIONS ECONOMIQUES ET ADMINISTRATIVES DANS LE DOMAINE DE LA VITICULTURE,DES SUCRES ET DE L'ISOGLUCOSE,DES CEREALES,DES OLEAGINEUX ET PRODUITS DERIVES,DES TABACS ET ALLUMETTES,DES ALCOOLS ET DEBITS DE BOISSONS.
LA LEGISLATION EN CE DOMAINE EST,POUR L'ESSENTIEL,CODIFIEE.CERTAINS ARTICLES DU LIVRES DES PROCEDURES FISCALES,REDIGES POUR ETRE APPLIQUES SPECIFIQUEMENT PAR LA DIRECTION GENERALE DES IMPOTS DOIVENT ETRE MODIFIES DES LORS QU'ILS CONTIENNENT LA DENOMINATION DE L'ADMINISTRATION,DU SERVICE OU DES AGENTS COMPETENTS.
MODIFIE L28 (AL. 1),L29 (AL. 1),L31,L32 (AL. 1),L33,L34 (AL. 1),L35 (AL. 1),L36 (AL. 1),L109,L30,L24,L107,L108,L213 (AL. 1),L214,L237,L238 (AL. 1),L258 (AL. 1),L268,L26 (AL. 1),L235 (AL. 2),L236 (AL. 1),L252 (AL. 1),L281.
APPLICATION DE L'ART. 108 DE LA LOI 92677 DU 17-07-1992." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: A DATER DU 18-08-1993,LES ART. 1,1-2,2,2-2,3-2,4-2,5-2,6-2,7-2,8-2,9-2,10 (1 ET 2),12-1 (AL. 2),11-2,12-2 ET 15 SONT CODIFIES DANS LE LIVRE DES PROCEDURES FISCALES." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000541388", "#text": "LOI n° 92-677 du 17 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000179801", "#text": "DECRET93-1095", "@sens": "cible", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "LEGIARTI000006315825", "@num": "L107", "#text": "Livre des procédures fiscales - art. 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L237 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315517", "@num": "L238", "#text": "Livre des procédures fiscales - art. L238 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315658", "@num": "L24", "#text": "Livre des procédures fiscales - art. L24 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315556", "@num": "L258", "#text": "Livre des procédures fiscales - art. L258 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314973", "@num": "L26", "#text": "Livre des procédures fiscales - art. 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R236-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316425", "@num": "R237-1", "#text": "Livre des procédures fiscales - art. R237-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316426", "@num": "R238-1", "#text": "Livre des procédures fiscales - art. R238-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316140", "@num": "R24-4", "#text": "Livre des procédures fiscales - art. R24-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316508", "@num": "R258-1", "#text": "Livre des procédures fiscales - art. R258-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316143", "@num": "R26-3", "#text": "Livre des procédures fiscales - art. R26-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316512", "@num": "R268-1", "#text": "Livre des procédures fiscales - art. R268-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316145", "@num": "R30-2", "#text": "Livre des procédures fiscales - art. R30-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316146", "@num": "R36 B-1", "#text": "Livre des procédures fiscales - art. R36 B-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°93-265 du 26 février 1993", "MCS_TXT": { "MC": [ "BUDGET", "FONCTION PUBLIQUE DE L'ETAT", "ADMINISTRATION CENTRALE", "DIRECTION GENERALE DES IMPOTS", "DGI", "TRANSFERT DE COMPETENCE", "DELEGATION DE POUVOIR", "DOUANE", "DROIT INDIRECT", "DIRECTION GENERALE DES DOUANES ET DROITS INDIRECTS", "LIVRE DES PROCEDURES FISCALES" ] }, "TITREFULL": "Décret n° 93-265 du 26 février 1993 modifiant certaines dispositions du livre des procédures fiscales relatives aux attributions de la direction générale des douanes et droits indirects et de la direction générale des impôts" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000712658", "NOR": "BUDF9300065D", "NUM": "93-265", "DATE_PUBLI": "1993-02-28", "DATE_TEXTE": "1993-02-26", "NUM_PARUTION": 50, "ORIGINE_PUBLI": "JORF n°50 du 28 février 1993", "PAGE_DEB_PUBLI": 3213, "PAGE_FIN_PUBLI": 3214 } }, "META_COMMUN": { "ID": "JORFTEXT000000712658", "URL": "texte/version/JORF/TEXT/00/00/00/71/26/JORFTEXT000000712658.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX993265" } }, "VISAS": { "CONTENU": "
Le Premier ministre,
Sur le rapport du ministre du budget,
Vu le livre des procédures fiscales ;
Vu le décret n° 92-1431 du 30 décembre 1992 fixant les modalités du transfert des compétences de la direction générale des impôts à la direction générale des douanes et droits indirects en matière de contributions indirectes et de réglementations assimilées ;
Après avis du Conseil d’Etat (section des finances),
Décrète :" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 26 février 1993.

PIERRE BÉRÉGOVOY

Par le Premier ministre :

Le ministre du budget,

MARTIN MALVY

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000320413", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315658", "typelien": "CONCORDANCE" }, { "texte_version_id": "JORFTEXT000000712658", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315658", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006315658", "liens_entrants": true }

Article L24 AUTONOME ABROGE_DIFF, en vigueur du 18/08/1993 au 01/09/2026 (Livre des procédures fiscales)