{ "article": { "LEGIARTI000006315721": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L67", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-12-31", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315721", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315721.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL067AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 179 A (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L66 1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L68", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000522421", "#text": "LOI 77-1453 1977-12-29 ART. 3 I 1 (AL. 1)", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000025092433", "@num": "L21 B", "#text": "Livre des procédures fiscales - art. L21 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917191", "@num": "L66", "#text": "Livre des procédures fiscales - art. L66 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817294", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147350", "@fin": "1989-07-14", "#text": "PROCEDURES D'IMPOSITION D'OFFICE.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133970", "@fin": "1989-07-14", "#text": "LE DROIT DE CONTROLE DE L'ADMINISTRATION", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315721", "@fin": "1985-12-31", "@num": "L67", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315722", "@fin": "1986-12-31", "@num": "L67", "@etat": "MODIFIE", "@debut": "1985-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315723", "@fin": "2006-01-01", "@num": "L67", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315724", "@fin": "2999-01-01", "@num": "L67", "@etat": "VIGUEUR", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La procédure de taxation d'office prévue à l'article L. 66-1° n'est applicable que si le contribuable n'a pas régularisé sa situation dans les trente jours de la notification d'une première mise en demeure.
\n
" } }, "LEGIARTI000006315746": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L76", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-01", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006315746", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315746.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL076AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 181 A", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 288 (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000522421", "#text": "LOI 77-1453 1977-12-29 ART. 3 II, III", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "JORFTEXT000000522721", "#text": "LOI 78-1240 1978-12-29 ART. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000380408", "#text": "Loi 96-1182 1996-12-30 art. 31 II, III Finances rectificative pour 1996 JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319835", "@num": "31", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 31 (V) JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000032119080", "#text": "Décret n°2016-230 du 26 février 2016 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000032115195", "@nortexte": "EINC1521525D", "@numtexte": "2016-230", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-26" }, { "@id": "LEGIARTI000047053448", "@num": "Annexe 4-7", "#text": "Code de commerce - art. Annexe 4-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032193243", "@num": "R452-25-3", "#text": "Code de la construction et de l'habitation. - art. R452-25-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033965043", "@num": "R1261-8", "#text": "Code des transports - art. R1261-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306996", "@num": "1651 F", "#text": "Code général des impôts, CGI. - art. 1651 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981533", "@num": "1740 D", "#text": "Code général des impôts, CGI. - art. 1740 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100434", "@num": "1770 duodecies", "#text": "Code général des impôts, CGI. - art. 1770 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000048834116", "@num": "L16 B", "#text": "Livre des procédures fiscales - art. L16 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315433", "@num": "L188", "#text": "Livre des procédures fiscales - art. L188 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917153", "@num": "L190", "#text": "Livre des procédures fiscales - art. L190 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471253", "@num": "L228", "#text": "Livre des procédures fiscales - art. L228 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635601", "@num": "L48", "#text": "Livre des procédures fiscales - art. L48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315691", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315721", "@num": "L67", "#text": "Livre des procédures fiscales - art. L67 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315055", "@num": "L69", "#text": "Livre des procédures fiscales - art. L69 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027508924", "@num": "L71", "#text": "Livre des procédures fiscales - art. L71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022177788", "@num": "L76 AA", "#text": "Livre des procédures fiscales - art. L76 AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315750", "@num": "L76 B", "#text": "Livre des procédures fiscales - art. L76 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058489", "@num": "L76 C", "#text": "Livre des procédures fiscales - art. L76 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914728", "@num": "L77", "#text": "Livre des procédures fiscales - art. L77 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030974810", "@num": "R*256-1", "#text": "Livre des procédures fiscales - art. R*256-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180040", "@fin": "2999-01-01", "#text": "IV : Notification et suite des impositions d'office", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163092", "@fin": "2999-01-01", "#text": "Section V : Procédures d'imposition d'office", "@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": "LEGIARTI000006315742", "@fin": "1983-10-09", "@num": "L76", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315743", "@fin": "1985-01-01", "@num": "L76", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315744", "@fin": "1987-07-09", "@num": "L76", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315745", "@fin": "1997-04-11", "@num": "L76", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315746", "@fin": "2004-06-01", "@num": "L76", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315747", "@fin": "2017-09-01", "@num": "L76", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033817294", "@fin": "2999-01-01", "@num": "L76", "@etat": "VIGUEUR", "@debut": "2017-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les bases ou les éléments servant au calcul des impositions d'office sont portés à la connaissance du contribuable, trente jours au moins avant la mise en recouvrement des impositions, au moyen d'une notification qui précise les modalités de leur détermination. Cette notification est interruptive de prescription. Lorsque le contribuable est taxé d'office en application de l'article L. 69, à l'issue d'un examen contradictoire de sa situation fiscale personnelle, la commission départementale des impôts directs et des taxes sur le chiffre d'affaires peut être saisie dans les conditions prévues à l'article L. 59.
\n
\n
La prescription des sanctions fiscales autres que celles visées au troisième alinéa de l'article L. 188 est interrompue par la mention portée sur la notification de redressements qu'elles pourront être éventuellement appliquées.
\n
Les dispositions du présent article ne sont pas applicables dans les cas prévus au deuxième alinéa de l'article L. 67.
" } }, "LEGIARTI000006315747": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L76", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-09-01", "DATE_DEBUT": "2004-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315747", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315747.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL076AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 181 A", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 288 (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000522421", "#text": "LOI 77-1453 1977-12-29 ART. 3 II, III", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "JORFTEXT000000522721", "#text": "LOI 78-1240 1978-12-29 ART. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000032119080", "#text": "Décret n°2016-230 du 26 février 2016 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000032115195", "@nortexte": "EINC1521525D", "@numtexte": "2016-230", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-26" }, { "@id": "LEGIARTI000047053448", "@num": "Annexe 4-7", "#text": "Code de commerce - art. Annexe 4-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032193243", "@num": "R452-25-3", "#text": "Code de la construction et de l'habitation. - art. R452-25-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033965043", "@num": "R1261-8", "#text": "Code des transports - art. R1261-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306996", "@num": "1651 F", "#text": "Code général des impôts, CGI. - art. 1651 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981533", "@num": "1740 D", "#text": "Code général des impôts, CGI. - art. 1740 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100434", "@num": "1770 duodecies", "#text": "Code général des impôts, CGI. - art. 1770 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 août 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000048834116", "@num": "L16 B", "#text": "Livre des procédures fiscales - art. L16 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315433", "@num": "L188", "#text": "Livre des procédures fiscales - art. L188 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917153", "@num": "L190", "#text": "Livre des procédures fiscales - art. L190 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471253", "@num": "L228", "#text": "Livre des procédures fiscales - art. L228 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635601", "@num": "L48", "#text": "Livre des procédures fiscales - art. L48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315691", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315721", "@num": "L67", "#text": "Livre des procédures fiscales - art. L67 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315055", "@num": "L69", "#text": "Livre des procédures fiscales - art. L69 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027508924", "@num": "L71", "#text": "Livre des procédures fiscales - art. L71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022177788", "@num": "L76 AA", "#text": "Livre des procédures fiscales - art. L76 AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315750", "@num": "L76 B", "#text": "Livre des procédures fiscales - art. L76 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058489", "@num": "L76 C", "#text": "Livre des procédures fiscales - art. L76 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914728", "@num": "L77", "#text": "Livre des procédures fiscales - art. L77 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030974810", "@num": "R*256-1", "#text": "Livre des procédures fiscales - art. R*256-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Ordonnance 2004-281 2004-12-25 art. 27 JORF 27 mars 2004 en vigueur le 1er juin 2004", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180040", "@fin": "2999-01-01", "#text": "IV : Notification et suite des impositions d'office", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163092", "@fin": "2999-01-01", "#text": "Section V : Procédures d'imposition d'office", "@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": "LEGIARTI000006315742", "@fin": "1983-10-09", "@num": "L76", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315743", "@fin": "1985-01-01", "@num": "L76", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315744", "@fin": "1987-07-09", "@num": "L76", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315745", "@fin": "1997-04-11", "@num": "L76", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315746", "@fin": "2004-06-01", "@num": "L76", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315747", "@fin": "2017-09-01", "@num": "L76", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033817294", "@fin": "2999-01-01", "@num": "L76", "@etat": "VIGUEUR", "@debut": "2017-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les bases ou éléments servant au calcul des impositions d'office et leurs modalités de détermination sont portées à la connaissance du contribuable trente jours au moins avant la mise en recouvrement des impositions. Cette notification est interruptive de prescription. Lorsque le contribuable est taxé d'office en application de l'article L. 69, à l'issue d'un examen contradictoire de sa situation fiscale personnelle, la commission départementale des impôts directs et des taxes sur le chiffre d'affaires peut être saisie dans les conditions prévues à l'article L. 59.
\n
La prescription des sanctions fiscales autres que celles prévues au troisième alinéa de l'article L. 188 est interrompue par l'information notifiée au contribuable qu'elles pourront être éventuellement appliquées.
\n
Les dispositions du présent article ne sont pas applicables dans les cas prévus au deuxième alinéa de l'article L. 67.
" } }, "LEGIARTI000025092433": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L21 B", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000025092433", "URL": "article/LEGI/ARTI/00/00/25/09/24/LEGIARTI000025092433.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025062837", "@num": "55 ", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 55", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000006305493", "@num": "800", "#text": "Code général des impôts, CGI. - art. 800 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314942", "@num": "L11", "#text": "Livre des procédures fiscales - art. L11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315701", "@num": "L64", "#text": "Livre des procédures fiscales - art. L64 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315721", "@num": "L67", "#text": "Livre des procédures fiscales - art. L67 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022916635", "@fin": "2999-01-01", "#text": "3° ter : Dispositions relatives au contrôle sur demande", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191965", "@fin": "2999-01-01", "#text": "A : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180030", "@fin": "2018-01-01", "#text": "II : Dispositions particulières aux droits d'enregistrement, à la taxe de publicité foncière, à l'impôt de solidarité sur la fortune et à la taxe sur la valeur vénale des immeubles possédés en France par des personnes morales", "@debut": "1981-07-01" }, { "@id": "LEGISCTA000036632216", "@fin": "2999-01-01", "#text": "II : Dispositions particulières aux droits d'enregistrement, à la taxe de publicité foncière, à l'impôt sur la fortune immobilière et à la taxe sur la valeur vénale des immeubles possédés en France par des personnes morales", "@debut": "2018-01-01" } ] }, "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": "LEGIARTI000020051916", "@fin": "2011-12-30", "@num": "L21 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025092433", "@fin": "2999-01-01", "@num": "L21 B", "@etat": "VIGUEUR", "@debut": "2011-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les signataires de la déclaration prévue à l'article 800 du code général des impôts et les donataires mentionnés dans un acte de mutation à titre gratuit entre vifs peuvent demander à l'administration de contrôler la déclaration dont ils sont signataires ou l'acte auquel ils sont parties. Cette demande, pour être recevable, doit être signée par les bénéficiaires d'au moins un tiers de l'actif net déclaré et transmis lors de la mutation.

La demande de contrôle doit être :

1° Relative à une déclaration ou un acte enregistré avant la réception d'un avis de mise en recouvrement ou de la mise en demeure mentionnée à l'article L. 67 ;

2° Et présentée au plus tard dans le délai de trois mois suivant l'enregistrement de la déclaration ou de l'acte sans pouvoir être antérieure à la date de cet enregistrement.

II. – Lorsque les conditions mentionnées au I sont satisfaites, aucun rehaussement d'imposition ne peut être proposé postérieurement au délai d'un an suivant la date de réception de la demande de contrôle. Cette période d'un an est prorogée, le cas échéant, du délai de réponse du contribuable aux demandes de renseignements, justifications ou éclaircissements de l'administration, pour la partie excédant le délai prévu à l'article L. 11, ainsi que du délai nécessaire à l'administration pour recevoir les renseignements demandés aux autorités étrangères lorsque des biens situés à l'étranger figurent sur la déclaration ou l'acte mentionné au I du présent article.

III. – La garantie mentionnée au II ne s'applique pas aux rehaussements d'imposition :

1° Découlant de l'omission, dans l'acte ou la déclaration, de la mention de biens, droits, valeurs ou donations antérieures qui auraient dû y figurer ;

2° Ou procédant de la remise en cause d'une exonération ou d'un régime de taxation favorable en raison du non-respect d'un engagement ou d'une condition prévus pour en bénéficier ;

3° Ou proposés dans le cadre de la procédure prévue à l'article L. 64.

IV. – (Abrogé)

" } }, "LEGIARTI000033817294": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L76", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033817294", "URL": "article/LEGI/ARTI/00/00/33/81/72/LEGIARTI000033817294.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 181 A", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 288 (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000522421", "#text": "LOI 77-1453 1977-12-29 ART. 3 II, III", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "JORFTEXT000000522721", "#text": "LOI 78-1240 1978-12-29 ART. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000032119080", "#text": "Décret n°2016-230 du 26 février 2016 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000032115195", "@nortexte": "EINC1521525D", "@numtexte": "2016-230", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-02-26" }, { "@id": "LEGIARTI000033782340", "@num": "90", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000047053448", "@num": "Annexe 4-7", "#text": "Code de commerce - art. Annexe 4-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032193243", "@num": "R452-25-3", "#text": "Code de la construction et de l'habitation. - art. R452-25-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033965043", "@num": "R1261-8", "#text": "Code des transports - art. R1261-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817179", "@num": "1651 F", "#text": "Code général des impôts, CGI. - art. 1651 F (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981533", "@num": "1740 D", "#text": "Code général des impôts, CGI. - art. 1740 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100434", "@num": "1770 duodecies", "#text": "Code général des impôts, CGI. - art. 1770 duodecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834116", "@num": "L16 B", "#text": "Livre des procédures fiscales - art. L16 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315433", "@num": "L188", "#text": "Livre des procédures fiscales - art. L188", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917153", "@num": "L190", "#text": "Livre des procédures fiscales - art. L190 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471253", "@num": "L228", "#text": "Livre des procédures fiscales - art. L228 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635601", "@num": "L48", "#text": "Livre des procédures fiscales - art. L48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315691", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315721", "@num": "L67", "#text": "Livre des procédures fiscales - art. L67", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315055", "@num": "L69", "#text": "Livre des procédures fiscales - art. L69", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027508924", "@num": "L71", "#text": "Livre des procédures fiscales - art. L71 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022177788", "@num": "L76 AA", "#text": "Livre des procédures fiscales - art. L76 AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315750", "@num": "L76 B", "#text": "Livre des procédures fiscales - art. L76 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058489", "@num": "L76 C", "#text": "Livre des procédures fiscales - art. L76 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914728", "@num": "L77", "#text": "Livre des procédures fiscales - art. L77 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030974810", "@num": "R*256-1", "#text": "Livre des procédures fiscales - art. R*256-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180040", "@fin": "2999-01-01", "#text": "IV : Notification et suite des impositions d'office", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163092", "@fin": "2999-01-01", "#text": "Section V : Procédures d'imposition d'office", "@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": "LEGIARTI000006315742", "@fin": "1983-10-09", "@num": "L76", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315743", "@fin": "1985-01-01", "@num": "L76", "@etat": "MODIFIE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315744", "@fin": "1987-07-09", "@num": "L76", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315745", "@fin": "1997-04-11", "@num": "L76", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315746", "@fin": "2004-06-01", "@num": "L76", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315747", "@fin": "2017-09-01", "@num": "L76", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033817294", "@fin": "2999-01-01", "@num": "L76", "@etat": "VIGUEUR", "@debut": "2017-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les bases ou éléments servant au calcul des impositions d'office et leurs modalités de détermination sont portées à la connaissance du contribuable trente jours au moins avant la mise en recouvrement des impositions. Cette notification est interruptive de prescription. Lorsque le contribuable est taxé d'office en application de l'article L. 69, à l'issue d'un examen contradictoire de sa situation fiscale personnelle, la commission des impôts directs et des taxes sur le chiffre d'affaires peut être saisie dans les conditions prévues à l'article L. 59.

La prescription des sanctions fiscales autres que celles prévues au troisième alinéa de l'article L. 188 est interrompue par l'information notifiée au contribuable qu'elles pourront être éventuellement appliquées.

Les dispositions du présent article ne sont pas applicables dans les cas prévus au deuxième alinéa de l'article L. 67.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006315746", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315721", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315747", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315721", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033817294", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315721", "typelien": "CITATION" }, { "article_id": "LEGIARTI000025092433", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315721", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000522421": { "SM": { "CONTENU": "Modification du code général des impôts, du code des douanes." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000687628", "#text": "Loi n°47-1635 du 30 août 1947", "@sens": "source", "@cidtexte": "JORFTEXT000000687628", "@numtexte": "47-1635", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1947-08-30" }, { "@id": "LEGIARTI000038314919", "@num": "20", "#text": "Loi n° 77-1453 du 29 décembre 1977 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006317037", "@num": "16", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006317039", "@num": "19", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006317041", "@num": "20", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006317042", "@num": "20", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006317043", "@num": "21", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "JORFTEXT000000506071", "#text": "Décret du 12 juin 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000506071", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-06-12" }, { "@id": "JORFTEXT000000875623", "#text": "Décret n°78-636 du 12 juin 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000875623", "@numtexte": "78-636", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-06-12" }, { "@id": "JORFTEXT000000701296", "#text": "Décret n°81-866 du 15 septembre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFARTI000001310111", "@num": "3", "#text": "Décret n°81-866 du 15 septembre 1981 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFTEXT000000879682", "#text": "Décret du 16 mai 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000879682", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-05-16" }, { "@id": "JORFTEXT000000337181", "#text": "Décret du 7 octobre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000337181", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-10-07" }, { "@id": "JORFTEXT000000336541", "#text": "Décret du 16 août 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000336541", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-08-16" }, { "@id": "JORFTEXT000000881304", "#text": "Décret du 28 août 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000881304", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-08-28" }, { "@id": "JORFTEXT000000886961", "#text": "Décret du 1 mars 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000886961", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-01" }, { "@id": "JORFTEXT000000882285", "#text": "Décret n°85-1007 du 24 septembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000882285", "@numtexte": "85-1007", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "JORFTEXT000000688020", "#text": "Décret du 29 juillet 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000688020", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-07-29" }, { "@id": "JORFTEXT000000522128", "#text": "Décret du 26 septembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000522128", "@nortexte": "BUDZ8700003D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-09-26" }, { "@id": "JORFTEXT000000871134", "#text": "Arrêté du 23 octobre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000871134", "@nortexte": "BUDL8900167A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-10-23" }, { "@id": "JORFTEXT000000535535", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000535535", "@nortexte": "BUDL9000218A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-10-24" }, { "@id": "JORFTEXT000000719076", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000719076", "@nortexte": "BUDZ9100008A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-06-27" }, { "@id": "JORFTEXT000000526989", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000526989", "@nortexte": "BUDZ9100010D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-07" }, { "@id": "JORFTEXT000000358007", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000358007", "@nortexte": "BUDZ9200006D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-03-20" }, { "@id": "JORFTEXT000000177662", "#text": "LOI92-1336", "@sens": "cible", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "JORFTEXT000000699423", "#text": "Décret du 24 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000699423", "@nortexte": "BUDB9350017D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-24" }, { "@id": "JORFTEXT000000733103", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000733103", "@nortexte": "ECOZ9400007D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-11" }, { "@id": "JORFTEXT000000378043", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000378043", "@nortexte": "ECOZ9690088A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-05-06" }, { "@id": "JORFTEXT000000198802", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000198802", "@nortexte": "BUDZ9700001D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-10" }, { "@id": "JORFTEXT000017644628", "#text": "Arrêté du 12 décembre 2007, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017644628", "@nortexte": "BCFP0773368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-12" }, { "@id": "JORFTEXT000018737934", "#text": "Arrêté du 23 avril 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018737934", "@nortexte": "BCFP0810740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-04-23" }, { "@id": "JORFTEXT000019066703", "#text": "Arrêté du 19 juin 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019066703", "@nortexte": "BCFP0814965A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-19" }, { "@id": "JORFTEXT000019379069", "#text": "Arrêté du 22 août 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019379069", "@nortexte": "BCFP0820619A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-08-22" }, { "@id": "JORFTEXT000020446494", "#text": "Arrêté du 26 mars 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020446494", "@nortexte": "BCFP0907279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-03-26" }, { "@id": "JORFTEXT000021028338", "#text": "Arrêté du 7 septembre 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021028338", "@nortexte": "BCFP0920789A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-07" }, { "@id": "JORFTEXT000021201661", "#text": "Arrêté du 12 octobre 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021201661", "@nortexte": "BCFD0921999A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-12" }, { "@id": "JORFTEXT000022125083", "#text": "Arrêté du 19 avril 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022125083", "@nortexte": "BCRP1010704A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-19" }, { "@id": "JORFTEXT000022890407", "#text": "Arrêté du 23 septembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022890407", "@nortexte": "BCRP1024383A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-23" }, { "@id": "LEGITEXT000023658809", "#text": "Décret n°2011-238\n du 2 mars 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023658183", "@nortexte": "BCRE1020065D", "@numtexte": "2011-238", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-02" }, { "@id": "JORFTEXT000023658183", "#text": "Décret n°2011-238 du 2 mars 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023658183", "@nortexte": "BCRE1020065D", "@numtexte": "2011-238", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-02" }, { "@id": "JORFTEXT000023830535", "#text": "Arrêté du 1er avril 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000023830535", "@nortexte": "BCRP1109346A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-04-01" }, { "@id": "JORFTEXT000024726086", "#text": "Arrêté du 26 octobre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024726086", "@nortexte": "BCRP1129397A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-10-26" }, { "@id": "JORFTEXT000024909519", "#text": "Arrêté du 24 novembre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024909519", "@nortexte": "BCRP1131762A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-24" }, { "@id": "JORFTEXT000025517082", "#text": "Arrêté du 9 mars 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025517082", "@nortexte": "BCRP1207587A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-03-09" }, { "@id": "JORFTEXT000025804399", "#text": "Arrêté du 4 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025804399", "@nortexte": "BCRE1222845A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": "JORFTEXT000026178954", "#text": "Arrêté du 11 juillet 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026178954", "@nortexte": "BUDE1228982A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-11" }, { "@id": "JORFTEXT000026269780", "#text": "Arrêté du 6 août 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026269780", "@nortexte": "BUDE1231814A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-08-06" }, { "@id": "JORFTEXT000026483211", "#text": "Arrêté du 8 octobre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026483211", "@nortexte": "BUDE1233872A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-10-08" }, { "@id": "JORFTEXT000026920238", "#text": "Arrêté du 3 janvier 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026920238", "@nortexte": "BUDE1240350A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-01-03" }, { "@id": "JORFTEXT000027618254", "#text": "Arrêté du 21 juin 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027618254", "@nortexte": "EFIE1316253A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-06-21" }, { "@id": "JORFTEXT000028339891", "#text": "Arrêté du 12 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028339891", "@nortexte": "BUDE1330835A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-12" }, { "@id": "JORFTEXT000029181418", "#text": "ARRÊTÉ du 1er juillet 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029181418", "@nortexte": "FCPE1415692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-07-01" }, { "@id": "JORFTEXT000029527519", "#text": "ARRÊTÉ du 29 septembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029527519", "@nortexte": "FCPE1422989A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-09-29" }, { "@id": "JORFTEXT000030440338", "#text": "ARRÊTÉ du 1er avril 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030440338", "@nortexte": "FCPE1505031A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-01" }, { "@id": "JORFTEXT000031288160", "#text": "ARRÊTÉ du 30 septembre 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031288160", "@nortexte": "FCPE1523159A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-09-30" }, { "@id": "JORFTEXT000031983414", "#text": "Arrêté du 4 février 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031983414", "@nortexte": "FCPE1602348A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-04" }, { "@id": "JORFARTI000032929147", "#text": "Décision n°2016-555 QPC du 22 juillet 2016 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032929146", "@nortexte": "CSCX1620930S", "@numtexte": "2016-555 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-07-22" }, { "@id": "JORFTEXT000033161187", "#text": "Arrêté du 21 septembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033161187", "@nortexte": "ECFE1625867A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-09-21" }, { "@id": "JORFTEXT000034134240", "#text": "Arrêté du 2 mars 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034134240", "@nortexte": "ECFE1706339A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-02" }, { "@id": "JORFTEXT000035666132", "#text": "Arrêté du 27 septembre 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035666132", "@nortexte": "CPAE1726899A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-09-27" }, { "@id": "LEGIARTI000006296361", "@num": "396 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296243", "@num": "396 ter A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313767", "@num": "1750", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1750 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313907", "@num": "1804 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1804 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313906", "@num": "1804 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1804 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313908", "@num": "1804 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1804 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309541", "@num": "287 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 287 A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615994", "@num": "350", "#text": "Code des douanes - art. 350 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615864", "@num": "369", "#text": "Code des douanes - art. 369 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615872", "@num": "377 bis", "#text": "Code des douanes - art. 377 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615920", "@num": "390 bis", "#text": "Code des douanes - art. 390 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313909", "@num": "1804 A", "#text": "Code général des impôts, CGI. - art. 1804 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315294", "@num": "L137", "#text": "Livre des procédures fiscales - art. L137 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315296", "@num": "L138", "#text": "Livre des procédures fiscales - art. L138 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315295", "@num": "L138", "#text": "Livre des procédures fiscales - art. L138 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315297", "@num": "L138", "#text": "Livre des procédures fiscales - art. L138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315447", "@num": "L193", "#text": "Livre des procédures fiscales - art. L193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315500", "@num": "L227", "#text": "Livre des procédures fiscales - art. L227 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315989", "@num": "L228", "#text": "Livre des procédures fiscales - art. L228 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315990", "@num": "L228", "#text": "Livre des procédures fiscales - art. L228 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315991", "@num": "L230", "#text": "Livre des procédures fiscales - art. L230 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315996", "@num": "L240", "#text": "Livre des procédures fiscales - art. L240 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315534", "@num": "L248", "#text": "Livre des procédures fiscales - art. L248 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315535", "@num": "L249", "#text": "Livre des procédures fiscales - art. L249 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315675", "@num": "L41", "#text": "Livre des procédures fiscales - art. L41 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315721", "@num": "L67", "#text": "Livre des procédures fiscales - art. L67 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315725", "@num": "L68", "#text": "Livre des procédures fiscales - art. L68 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315741", "@num": "L75", "#text": "Livre des procédures fiscales - art. L75 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315743", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315742", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316701", "@num": "R*247-4", "#text": "Livre des procédures fiscales - art. R*247-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316709", "@num": "R*247-5", "#text": "Livre des procédures fiscales - art. R*247-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316714", "@num": "R247-5 A", "#text": "Livre des procédures fiscales - art. R247-5 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "LOI n° 77-1453 du 29 décembre 1977", "MCS_TXT": { "MC": [ "DOUANE", "CODE DES DOUANES", "CODE GENERAL DES IMPOTS", "CGI", "INFRACTION", "PROCEDURE", "IMPOT", "TAXE", "CONTENTIEUX", "REDRESSEMENT", "CONTROLE FISCAL", "FRAUDE FISCALE", "PROJET DE LOI", "RECLAMATION", "CHARGE DE LA PREUVE", "TAXATION D'OFFICE", "INFORMATION", "PUBLICITE", "PREUVE", "PLAINTE", "BUDGET 1977", "LOI DE FINANCES", "AMENDE", "CONFISCATION", "CONCILIATION", "EXPERTISE DOUANIERE", "COMMERCE", "INDUSTRIE", "PROFESSION COMMERCIALE", "INCAPACITE", "REPRESSION DE LA FRAUDE FISCALE", "CONTENTIEUX FISCAL", "CONTENTIEUX DOUANIER", "COMITE", "TRANSACTION", "REMISE", "CREATION", "COMMUNICATION AVEC LE PARLEMENT" ] }, "TITREFULL": "LOI n° 77-1453 du 29 décembre 1977 accordant des garanties de procédure aux contribuables en matière fiscale et douanière" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000522421", "NUM": "77-1453", "DATE_PUBLI": "1977-12-30", "DATE_TEXTE": "1977-12-29", "ORIGINE_PUBLI": "JORF du 30 décembre 1977", "PAGE_DEB_PUBLI": 6279, "PAGE_FIN_PUBLI": 6282 } }, "META_COMMUN": { "ID": "JORFTEXT000000522421", "URL": "texte/version/JORF/TEXT/00/00/00/52/24/JORFTEXT000000522421.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9771453" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000522421", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315721", "typelien": "CONCORDANCE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006315721", "liens_entrants": true }

Article L67 AUTONOME MODIFIE, en vigueur du 01/01/1982 au 31/12/1985 (Livre des procédures fiscales)