{ "article": { "LEGIARTI000006315706": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L64 A", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315706", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315706.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL064ABXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006321954", "@num": "60", "#text": "Loi - art. 60 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "JORFTEXT000000429346", "#text": "Loi 2003-1312 2003-12-30 art. 60 II", "@sens": "source", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000020042073", "@num": "35", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000006315701", "@num": "L64", "#text": "Livre des procédures fiscales - art. L64", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180036", "@fin": "2999-01-01", "#text": "IV : Procédure de l'abus de droit fiscal", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163091", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1981-07-01" } ] }, "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": "LEGIARTI000006315704", "@fin": "1989-07-14", "@num": "L64 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315705", "@fin": "2003-12-31", "@num": "L64 A", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006315706", "@fin": "2009-01-01", "@num": "L64 A", "@etat": "ABROGE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037990420", "@fin": "2999-01-01", "@num": "L64 A", "@etat": "VIGUEUR", "@debut": "2021-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La procédure de répression des abus de droit définie à l'article L. 64 est applicable au contrôle de l'impôt de solidarité sur la fortune ainsi que de la taxe professionnelle.
\n
" } }, "LEGIARTI000006321954": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "60", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006321954", "URL": "article/LEGI/ARTI/00/00/06/32/19/LEGIARTI000006321954.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEKNXXXXXX060AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006315706", "@num": "L64 A", "#text": "Livre des procédures fiscales - art. L64 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 2003-1312 2003-12-30 Finances rectificative pour 2003 JORF 31 décembre 2003)", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134221", "@fin": "2999-01-01", "#text": "I. : MESURES FISCALES.", "@debut": "2003-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114811", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2003-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084647", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : MOYENS DES SERVICES ET DISPOSITIONS SPÉCIALES", "@debut": "2003-12-31" } ] }, "@cid": "JORFTEXT000000429346", "@nor": "ECOX0300167L", "@num": "2003-1312", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 2003 (n° 2003-1312 du 30 décembre 2003) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000429346", "@c_titre_court": "Loi n° 2003-1312 du 30 décembre 2003" }, { "@fin": "2999-01-01", "#text": "Loi n° 2003-1312 du 30 décembre 2003 de Finances rectificative pour 2003 (1).", "@debut": "2003-12-31", "@id_txt": "LEGITEXT000005754759", "@c_titre_court": "Loi n° 2003-1312 du 30 décembre 2003" } ], "@date_publi": "2003-12-31", "@date_signature": "2003-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006321954", "@fin": "2999-01-01", "@num": "60", "@etat": "VIGUEUR", "@debut": "2003-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
\n
II. - Les dispositions du I sont applicables à compter de l'imposition relative à l'année 2004.
" } }, "LEGIARTI000020042073": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "35", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020042073", "URL": "article/LEGI/ARTI/00/00/20/04/20/LEGIARTI000020042073.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020051908", "@num": "1653 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1653 C (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051896", "@num": "1653 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1653 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051894", "@num": "1653 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1653 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051904", "@num": "1729", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1729 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051902", "@num": "1740 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051900", "@num": "1754", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1754 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051914", "@num": "L64", "#text": "Livre des procédures fiscales - art. L64 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315706", "@num": "L64 A", "#text": "Livre des procédures fiscales - art. L64 A (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020051911", "@num": "L64 B", "#text": "Livre des procédures fiscales - art. L64 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020079657", "@fin": "2999-01-01", "#text": "B. ― Sécurité juridique", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020059697", "@fin": "2999-01-01", "#text": "I. mesures fiscales non rattachées", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020042022", "@fin": "2999-01-01", "#text": "TITRE III : DISPOSITIONS PERMANENTES", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020042024", "@fin": "2999-01-01", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPECIALES", "@debut": "2009-01-01" } ] }, "@cid": "JORFTEXT000020014790", "@nor": "BCFX0826279L", "@num": "2008-1443", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000020014790", "@c_titre_court": "LOI n°2008-1443 du 30 décembre 2008" }, { "@fin": "2999-01-01", "#text": "LOI n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008 (1)", "@debut": "2009-01-01", "@id_txt": "LEGITEXT000020042016", "@c_titre_court": "LOI n° 2008-1443 du 30 décembre 2008" } ], "@date_publi": "2008-12-31", "@date_signature": "2008-12-30", "@num_parution_jo": "0304" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020042073", "@fin": "2999-01-01", "@num": "35", "@etat": "VIGUEUR", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000020015012", "@fin": "2999-01-01", "@num": "35", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

I à VIII--A créé les dispositions suivantes :

-CODE GENERAL DES IMPOTS, CGI.
\nArt. 1653 D, Art. 1653 E \n
\n

\n
\n

A modifié les dispositions suivantes :

-Livre des procédures fiscales
\nArt. L64, Art. L64 B\n
\n

-CODE GENERAL DES IMPOTS, CGI.
\nArt. 1653 C, Art. 1729, Art. 1740 B, Art. 1754 \n
\n

\n
\n

A abrogé les dispositions suivantes :

-Livre des procédures fiscales
\nArt. L64 A\n
\n

IX. ― Les I, II, III, VI, VII et VIII s'appliquent aux propositions de rectifications notifiées à compter du 1er janvier 2009. Le IV s'applique à compter du 1er avril 2009.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006321954", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315706", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000020042073", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315706", "typelien": "ABROGE" } ], "texte_version": { "JORFTEXT000000429346": { "SM": { "CONTENU": "APPLICATION CONSEIL CONSTITUTIONNEL N°2003-488 DC DU 29-12-2003LOI N°2003- 710 DU 01-08-2003 d'orientation et de programmation pour la ville et la rénovation urbaine :Modification article 27LOI DE FINANCES RECTIFICATIVE POUR 2002 (n°2002-1576 du 30 décembre 2002) : Modification articles 43, 67Abrogation article 74 LOI N°2002-92 DU 22-01-2002 relative à la Corse :Modification article 52LOI N°2002-73 DU 17-01-2002 de modernisation sociale :Modification article 75LOI N°2002-5 DU 04-01-2002 relative aux musées de France :Modification article 30LOI DE FINANCES POUR 2002 (n°2001-1275 du 28 décembre 2001) : Modification article 146LOI DE FINANCES RECTIFICATIVE POUR 2001 (n°2001-1276 du 28 décembre 2001) : Modification article 79LOI N°2001- 44 DU 17-01-2001 relative à l'archéologie préventive :Modification article 9LOI DE FINANCES POUR 2001 (n°2000-1352 du 30 décembre 2000) : Modification article 36LOI N°96-987 DU 14-11-1996 relative à la mise en œuvre du pacte de relance pour la ville :Modification articles 12, 12-1LOI N°96-370 DU 03-05- 1996 relative au développement du volontariat dans les corps de sapeurs- pompiers :Modification article 18LOI DE FINANCES POUR 1995 (n°94-1162 du 29 décembre 1994) : Abrogation article 83 (à compter du 01-01-2005)LOI N°94-488 DU 11-06-1994 relative aux rapatriés anciens membres des formations supplétives et assimilés ou victimes de la captivité en Algérie :Modification articles 7, 8, 9LOI DE FINANCES POUR 1991 (n°90-1168 du 29 décembre 1990) : Modification article 146LOI DE FINANCES POUR 1987 (n°86- 1317 du 30 décembre 1986) : Modification article 146LOI DE FINANCES POUR 1984 (n°83-1179 du 29 décembre 1983) : Modification article 131LOI N°48-1228 DU 22-07-1948 fixant le statut juridique des centres techniques industriels :Modification article 6CODE DE L'ACTION SOCIALE ET DES FAMILLES :Création article L. 254-1Modification articles L. 251-1, L. 252-3, L. 253-2CODE DES ASSURANCES :Modification article L. 431-14CODE DE L'AVIATION CIVILE :Modification articles L. 227-5, L. 227-10CODE DE LA CONSTRUCTION ET DE L'HABITATION :Modification article L. 452-4CODE DES DOUANES :Création article 266 quaterdeciesModification (à compter du 01-01-2005) articles 266 sexies, 266 septies, 266 octies, 266 nonies 268Modification articles 265 bis A, 266 undecies, 381 bisCODE DE L'ENVIRONNEMENT :Création article L. 541-10- 1Modification articles L. 571-13, L. 571-14, L. 571-15, L. 571-16CODE GENERAL DES COLLECTIVITES TERRITORIALES :Modification articles L. 1615-6, L. 1615-7, L. 2333-3, L. 2333-4, L. 2334-4, L. 5212-24, L. 5334-7CODE GENERAL DES IMPOTS : Création articles 81 B, 119 quater, 182 B bis, 199 novodecies, 1609 quatervicies A, 1619, 1791 terModification articles 6, 31, 39 A, 39 C, 39 octies A, 39 octies D, 39 quaterdecies, 39 quinquies, 41, 44 sexies, 44 octies, 44 nonies, 54 septies, 83, 125 C, 151 octies, 151 nonies,156, 158 quater, 163 quatervicies, 199 ter, 200, 202 ter, 217 undecies, 218, 219 bis, 221 bis, 223 sexies, 242 ter, 279, 279 decies, 283 bis HO, 298 bis, 302 bis MB, 521, 522, 524, 526, 527, 530, 533, 535, 543, 545, 548, 553, 575 E bis, 669, 1383 C, 1414 A, 1455, 1466 A, 1469, 1478, 1496, 1498, 1609 nonies B, 1609 nonies BA, 1609 nonies C, 1609 quinvicies, 1609 sexvicies, 1635 bis AB, 1636 B octies, 1638 quater, 1647, 1647 B sexies, 1648 A, 1668, 1681 quinquies, 1681 septies, 1693 bis, 1698, 1698 D, 1698 quater, 1727-0 A, 1731-0 A, 1734 ter, 1763 A, 1768 bis, 1794, 1810, 1929 quater, 1929 sexiesAbrogation articles 302 bis ZA, 528, 530 bis, 530 ter, 542CODE DE MONETAIRE ET FINANCIER :Modification article L. 512-94CODE DE LA SECURITE SOCIALE :Modification article L. 752-3-1CODE DE L'URBANISME : Modification articles L. 147-3, L. 147-5LIVRE DES PROCEDURES FISCALES :Création articles L. 208 A, L. 239 A, L. 239 BModification articles L. 64 A, L. 283 BLa présente loi de finances rectificative pour 2003 est composée de 104 articles. Elle procède à des ajustements de crédits et intègre les moins- values sur les recettes, fiscales et autres, liées à la conjoncture économique. Le déficit budgétaire est quantifié pour l'année 2003 à 54,1 milliards d'euros.Les ouvertures de crédits sont limitées aux ajustements permettant notamment de financer les dépenses sociales, les opérations extérieures de la défense et celles consécutives aux différentes catastrophes naturelles.La loi procède également à diverses adaptations traditionnelles (financement de lignes déficitaires ou d'organismes en déficit, redéploiements de crédits)." }, "TP": { "CONTENU": "

(1) Loi n° 2003-1312.

- Travaux préparatoires :

Assemblée nationale :

Projet de loi n° 1234 ;

Rapport de M. Gilles Carrez, rapporteur général, au nom de la commission des finances, n° 1266 ;

Avis de M. Marc Joulaud, au nom de la commission de la défense, n° 1267 ;

Discussion les 3 et 4 décembre 2003 et adoption le 4 décembre 2003.

Sénat :

Projet de loi, adopté par l'Assemblée nationale, n° 104 (2003-2004) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, n° 112 (2003-2004) ;

Discussion les 15 et 16 décembre 2003 et adoption le 16 décembre 2003.

Assemblée nationale :

Projet de loi, modifié par le Sénat, n° 1298 ;

Rapport de M. Gilles Carrez, rapporteur général, au nom de la commission mixte paritaire, n° 1318 ;

Discussion et adoption le 18 décembre 2003.

Sénat :

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission mixte paritaire, n° 123 (2003-2004) ;

Discussion et adoption le 18 décembre 2003.

- Conseil constitutionnel :

Décision n° 2003-488 DC du 29 décembre 2003 publiée au Journal officiel de ce jour.

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art. 30 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000769536", "@nortexte": "MCCX0000178L", "@numtexte": "2002-5", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-04" }, { "@id": "LEGIARTI000006207100", "@num": "30", "#text": "Loi n°2002-5 du 4 janvier 2002 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000769536", "@nortexte": "MCCX0000178L", "@numtexte": "2002-5", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-04" }, { "@id": "LEGIARTI000006207100", "@num": "30", "#text": "Loi n°2002-5 du 4 janvier 2002 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000769536", "@nortexte": "MCCX0000178L", "@numtexte": "2002-5", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-04" }, { "@id": "LEGIARTI000006321991", "@num": "86", "#text": "Loi - art. 86 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "JORFTEXT000000429656", "#text": "Décision n°2003-488 DC du 29 décembre 2003, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000429656", "@nortexte": "CSCL0307046S", "@numtexte": "2003-488 DC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2003-12-29" }, { "@id": "LEGIARTI000006227331", "@num": "2", "#text": "Décret n°2003-1388 du 31 décembre 2003 - 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art. 124 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006238107", "@num": "2", "#text": "Ordonnance n°2005-55 du 26 janvier 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000425018", "@nortexte": "AGRX0400305R", "@numtexte": "2005-55", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-01-26" }, { "@id": "LEGIARTI000006238796", "@num": "2", "#text": "Arrêté du 15 février 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000448133", "@nortexte": "BUDF0426168A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-02-15" }, { "@id": "LEGIARTI000006322469", "@num": "54", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 54 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGITEXT000018423480", "#text": "Arrêté du 13 mars 2008 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000018422835", "@nortexte": "BCFD0806737A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-13" }, { "@id": "JORFTEXT000018422835", "#text": "Arrêté du 13 mars 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018422835", "@nortexte": "BCFD0806737A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-03-13" }, { "@id": "JORFARTI000018557016", "@num": "1", "#text": "Décret n°2008-294 du 1er avril 2008 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGITEXT000020440995", "#text": "Ordonnance n°2009-325\n du 25 mars 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020439776", "@nortexte": "AGRS0904078R", "@numtexte": "2009-325", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-03-25" }, { "@id": "JORFTEXT000020439776", "#text": "Ordonnance n°2009-325 du 25 mars 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020439776", "@nortexte": "AGRS0904078R", "@numtexte": "2009-325", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-03-25" }, { "@id": "LEGITEXT000020478574", "#text": "Décret n°2009-371\n du 1er avril 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020477620", "@nortexte": "ECEI0826576D", "@numtexte": "2009-371", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-01" }, { "@id": "JORFTEXT000020893531", "#text": "Arrêté du 17 juillet 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020893531", "@nortexte": "ECET0914174A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-07-17" }, { "@id": "JORFARTI000022166149", "@num": "1", "#text": "Décret n°2010-421 du 27 avril 2010 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022166146", "@nortexte": "ECEL1006799D", "@numtexte": "2010-421", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000024046332", "@num": "2", "#text": "Arrêté du 5 mai 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024042815", "@nortexte": "DEFH1112700A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-05" }, { "@id": "JORFARTI000024042838", "@num": "2", "#text": "Arrêté du 5 mai 2011 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024042815", "@nortexte": "DEFH1112700A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-05-05" }, { "@id": "LEGITEXT000025831644", "#text": "Arrêté du 4 mai 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025804391", "@nortexte": "BCRD1207940A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": "JORFTEXT000025804391", "#text": "Arrêté du 4 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025804391", "@nortexte": "BCRD1207940A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": "LEGITEXT000027619790", "#text": "Ordonnance n°2013-544\n du 27 juin 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027617519", "@nortexte": "EFIT1309910R", "@numtexte": "2013-544", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-06-27" }, { "@id": "JORFTEXT000027617519", "#text": "Ordonnance n°2013-544 du 27 juin 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027617519", "@nortexte": "EFIT1309910R", "@numtexte": "2013-544", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2013-06-27" }, { "@id": "LEGITEXT000030076703", "#text": "ARRÊTÉ du 31 décembre 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030073707", "@nortexte": "EINI1431318A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-31" }, { "@id": "JORFTEXT000030073707", "#text": "ARRÊTÉ du 31 décembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030073707", "@nortexte": "EINI1431318A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-12-31" }, { "@id": "JORFARTI000030673459", "#text": "DÉCRET n°2015-608 du 3 juin 2015 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030673448", "@nortexte": "FCPE1507720D", "@numtexte": "2015-608", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "JORFTEXT000031915296", "#text": "Arrêté du 13 janvier 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031915296", "@nortexte": "MCCD1601668A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-01-13" }, { "@id": "JORFTEXT000032111981", "#text": "Arrêté du 16 février 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032111981", "@nortexte": "MCCD1604505A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-16" }, { "@id": "JORFTEXT000032287311", "#text": "Arrêté du 10 mars 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032287311", "@nortexte": "MCCD1606674A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-03-10" }, { "@id": "JORFTEXT000032409316", "#text": "Arrêté du 6 avril 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032409316", "@nortexte": "MCCD1609364A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-04-06" }, { "@id": "JORFARTI000032677045", "@num": "1", "#text": "Décret n°2016-775 du 10 juin 2016 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032677037", "@nortexte": "FCPE1607428D", "@numtexte": "2016-775", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-10" }, { "@id": "JORFTEXT000033187641", "#text": "Arrêté du 29 septembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033187641", "@nortexte": "MCCD1627685A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-09-29" }, { "@id": "LEGITEXT000036788377", "#text": "Décret n°2018-257 du 9 avril 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036786702", "@nortexte": "ECOI1803080D", "@numtexte": "2018-257", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-04-09" }, { "@id": "JORFTEXT000036786702", "#text": "Décret n°2018-257 du 9 avril 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000036786702", "@nortexte": "ECOI1803080D", "@numtexte": "2018-257", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-04-09" }, { "@id": "LEGITEXT000038244778", "#text": "Décret n°2019-203 du 18 mars 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038243012", "@nortexte": "MICB1903128D", "@numtexte": "2019-203", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-03-18" }, { "@id": "JORFTEXT000038243012", "#text": "Décret n°2019-203 du 18 mars 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038243012", "@nortexte": "MICB1903128D", "@numtexte": "2019-203", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-03-18" }, { "@id": "LEGITEXT000049825891", "#text": "Arrêté du 11 décembre 2019 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000039508134", "@nortexte": "ECOI1933931A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-11" }, { "@id": "JORFTEXT000039508134", "#text": "Arrêté du 11 décembre 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000039508134", "@nortexte": "ECOI1933931A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2019-12-11" }, { "@id": "LEGITEXT000039681138", "#text": "Décret n°2019-1445 du 24 décembre 2019 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039668020", "@nortexte": "MICB1931682D", "@numtexte": "2019-1445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-24" }, { "@id": "JORFTEXT000039668020", "#text": "Décret n°2019-1445 du 24 décembre 2019, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000039668020", "@nortexte": "MICB1931682D", "@numtexte": "2019-1445", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-24" }, { "@id": "LEGIARTI000044603277", "@num": "L421-19", "#text": "Code des impositions sur les biens et services - art. L421-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 119 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307868", "@num": "125 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312082", "@num": "1414 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311628", "@num": "1455", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1455 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311700", "@num": "1469", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1469 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311722", "@num": "1478", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1478 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311722", "@num": "1478", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1478 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311725", "@num": "1496", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1496 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306252", "@num": "1498", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1498 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307919", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307919", "@num": "156", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 156 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312367", "@num": "1609 nonies B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306660", "@num": "1609 nonies C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 nonies C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306729", "@num": "1609 quinvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 quinvicies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306731", "@num": "1609 sexvicies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 sexvicies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314283", "@num": "1619", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1619 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306841", "@num": "1638 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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L208 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315706", "@num": "L64 A", "#text": "Livre des procédures fiscales - art. L64 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 2003-1312 du 30 décembre 2003", "TITREFULL": "LOI de finances rectificative pour 2003 (n° 2003-1312 du 30 décembre 2003) (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000429346", "NOR": "ECOX0300167L", "NUM": "2003-1312", "DATE_PUBLI": "2003-12-31", "DATE_TEXTE": "2003-12-30", "NUM_PARUTION": 302, "NUM_SEQUENCE": 2, "ORIGINE_PUBLI": "JORF n°302 du 31 décembre 2003", "PAGE_DEB_PUBLI": 22594, "PAGE_FIN_PUBLI": 22636 } }, "META_COMMUN": { "ID": "JORFTEXT000000429346", "URL": "texte/version/JORF/TEXT/00/00/00/42/93/JORFTEXT000000429346.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/2003/12/30/ECOX0300167L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/2003/12/30/2003-1312/jo/texte" } } }, "RECT": { "CONTENU": "Rectificatif au JO du 31 décembre 2003, page 22605, article 48, dernière ligne du dernier alinéa, au lieu de : \"premier et onzième alinéas\", lire : \"premier à onzième alinéas\"" }, "VISAS": { "CONTENU": "

\n
L'Assemblée nationale et le Sénat ont adopté,
Vu la décision du Conseil constitutionnel n° 2003-488 DC du 29 décembre 2003 ;\n
Le Président de la République promulgue la loi dont la teneur suit :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 30 décembre 2003.

Jacques Chirac

Par le Président de la République :

Le Premier ministre,

Jean-Pierre Raffarin

Le ministre de l'économie,

des finances et de l'industrie,

Francis Mer

Le ministre délégué au budget

et à la réforme budgétaire,

Alain Lambert

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Article L64 A AUTONOME ABROGE, en vigueur du 31/12/2003 au 01/01/2009 (Livre des procédures fiscales)