{ "article": { "LEGIARTI000006315748": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L76 B", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1981-12-31", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315748", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315748.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL076ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273478", "@num": "8", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 8 (V) JORF 31 DECEMBRE 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000033789380", "@num": "L10-0 AB", "#text": "Livre des procédures fiscales - art. L10-0 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147351", "@fin": "1989-01-01", "#text": "PROCEDURE D'ARBITRAGE DES DROITS.", "@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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315748", "@fin": "1981-12-31", "@num": "L76 B", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315749", "@fin": "1989-01-01", "@num": "L76 B", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315750", "@fin": "2999-01-01", "@num": "L76 B", "@etat": "VIGUEUR", "@debut": "2005-12-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A défaut de souscription d'une déclaration au titre de l'impôt sur les grandes fortunes, l'administration, après mise en demeure restée sans effet dans un délai de deux mois, fixe provisoirement le montant de l'impôt. Les droits ainsi arbitrés ne peuvent être remis en cause par le redevable que par la souscription de la déclaration.
\n
" } }, "LEGIARTI000006273478": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "8", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006273478", "URL": "article/LEGI/ARTI/00/00/06/27/34/LEGIARTI000006273478.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBVXXXXXX008AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1727", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000515870", "#text": "Loi 81-1160 1981-12-30 Finances pour 1982 JORF 31 décembre 1981 en vigueur le 1er janvier 1982 rectificatif JORF 30 janvier 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006312881", "@num": "1727 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1727 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310973", "@num": "885 W", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 W (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315749", "@num": "L76 B", "#text": "Livre des procédures fiscales - art. L76 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315748", "@num": "L76 B", "#text": "Livre des procédures fiscales - art. L76 B (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000515870", "@num": "81-1160", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°81-1160 du 30 décembre 1981 DE FINANCES POUR 1982", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000515870", "@c_titre_court": "Loi n°81-1160 du 30 décembre 1981" }, { "@fin": "2999-01-01", "#text": "Loi n° 81-1160 du 30 décembre 1981 DE FINANCES POUR 1982", "@debut": "1982-01-01", "@id_txt": "LEGITEXT000006068707", "@c_titre_court": "Loi n° 81-1160 du 30 décembre 1981" } ], "@date_publi": "1981-12-31", "@date_signature": "1981-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006273478", "@fin": "2999-01-01", "@num": "8", "@etat": "VIGUEUR", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001496828", "@fin": "2999-01-01", "@num": "8", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Les redevables doivent souscrire au plus tard le 15 juin de chaque année une déclaration de leur fortune déposée à la recette des impôts de leur domicile au 1er janvier et accompagnée du paiement de l'impôt. Pour l'année 1982, la date du 15 juin est reportée au 15 octobre.
\n
\n
II. - A défaut de déclaration, l'administration, après mise en demeure restée sans effet dans un délai de deux mois, fixe provisoirement le montant de l'impôt. Les droits ainsi arbitrés ne peuvent être remis en cause par le redevable que par la souscription de la déclaration.
\n
\n
III - Tout retard dans le paiement de l'impôt donne lieu à l'application de l'indemnité prévue à l'article 1727 du code général des impôts. Toutefois, le taux de celle-ci est porté à 10 p. 100 pour le premier mois. En outre, dans le cas mentionné au II ci-dessus, l'indemnité ne peut être inférieure à 30 p. 100 de l'impôt dont le versement a été différé.
\n
" } }, "LEGIARTI000033789380": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L10-0 AB", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033789380", "URL": "article/LEGI/ARTI/00/00/33/78/93/LEGIARTI000033789380.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033782269", "@num": "19", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000006314124", "@num": "123 bis", "#text": "Code général des impôts, CGI. - art. 123 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307473", "@num": "155 A", "#text": "Code général des impôts, CGI. - art. 155 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308083", "@num": "209", "#text": "Code général des impôts, CGI. - art. 209 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303451", "@num": "209 B", "#text": "Code général des impôts, CGI. - art. 209 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309072", "@num": "238 A", "#text": "Code général des impôts, CGI. - art. 238 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307555", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302201", "@num": "4 B", "#text": "Code général des impôts, CGI. - art. 4 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307749", "@num": "57", "#text": "Code général des impôts, CGI. - art. 57 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315819", "@num": "L103", "#text": "Livre des procédures fiscales - art. L103 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315748", "@num": "L76 B", "#text": "Livre des procédures fiscales - art. L76 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163088", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1982-01-01" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033789380", "@fin": "2999-01-01", "@num": "L10-0 AB", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour rechercher les manquements aux règles fixées à l'article 4 B, au 2 bis de l'article 39, aux articles 57, 123 bis, 155 A, 209, 209 B ou 238 A du code général des impôts, les agents de la direction générale des finances publiques des catégories A et B peuvent entendre toute personne, à l'exception du contribuable concerné, susceptible de leur fournir des informations utiles à l'accomplissement de leur mission.

La demande d'audition doit être reçue par la personne ou lui être remise au moins huit jours avant la date de l'audition proposée. Elle précise, dans les limites de l'article L. 103 du présent livre, l'objet de l'audition. Elle indique également la possibilité pour la personne de refuser d'être entendue et de demander le concours d'un interprète.

L'audition a lieu dans les locaux de l'administration ou, à la demande de la personne auditionnée, dans d'autres locaux, à l'exclusion des locaux à usage d'habitation et des parties des locaux à usage professionnel affectés au domicile privé.

Chaque audition fait l'objet d'un procès-verbal qui comporte l'identité et l'adresse de la personne entendue, les questions posées et les réponses apportées. Il est signé par l'agent ayant procédé à l'audition et contresigné par la personne auditionnée. Le cas échéant, mention est faite de son refus de signer.

Les informations ainsi recueillies sont communiquées, s'il y a lieu, au contribuable concerné dans les conditions prévues à l'article L. 76 B.

" } }, "LEGIARTI000006310973": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "885 W", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-10-09", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310973", "URL": "article/LEGI/ARTI/00/00/06/31/09/LEGIARTI000006310973.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0885AXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006273478", "@num": "8", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 8 (V) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006273479", "@num": "9", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 9 (V) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000023883149", "@num": "3", "#text": "Loi n° 88-227 du 11 mars 1988 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000026289963", "@num": "4", "#text": "LOI n°2012-958\n du 16 août 2012 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026288927", "@nortexte": "EFIX1227267L", "@numtexte": "2012-958", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2012-08-16" }, { "@id": "LEGIARTI000035588461", "@num": "L4122-8", "#text": "Code de la défense. - art. L4122-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071307", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464739", "@num": "1691 bis", "#text": "Code général des impôts, CGI. - art. 1691 bis (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033812270", "@num": "1723 ter-00 A", "#text": "Code général des impôts, CGI. - art. 1723 ter-00 A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044992184", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045916890", "@num": "1728", "#text": "Code général des impôts, CGI. - art. 1728 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024429952", "@num": "1730", "#text": "Code général des impôts, CGI. - art. 1730 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028312297", "@num": "1840 C", "#text": "Code général des impôts, CGI. - art. 1840 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815565", "@num": "885 I bis", "#text": "Code général des impôts, CGI. - art. 885 I bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815539", "@num": "885 I quater", "#text": "Code général des impôts, CGI. - art. 885 I quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024429961", "@num": "885 Z", "#text": "Code général des impôts, CGI. - art. 885 Z (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815979", "@num": "885-0 V bis A", "#text": "Code général des impôts, CGI. - art. 885-0 V bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025886976", "@num": "299 duodecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 299 duodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028059563", "@num": "LO135-3", "#text": "Code électoral - art. LO135-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070239", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000049635574", "@num": "L139 B", "#text": "Livre des procédures fiscales - art. L139 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428464", "@num": "L180", "#text": "Livre des procédures fiscales - art. L180 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428451", "@num": "L181-0 A", "#text": "Livre des procédures fiscales - art. L181-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037095007", "@num": "L23 A", "#text": "Livre des procédures fiscales - art. L23 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195272", "@num": "L253", "#text": "Livre des procédures fiscales - art. L253 (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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147160", "@fin": "1987-01-01", "#text": "OBLIGATIONS DES REDEVABLES.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133874", "@fin": "1987-01-01", "#text": "IMPOT SUR LES GRANDES FORTUNES *IGF*", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114499", "@fin": "1982-12-30", "#text": "IMPOTS D'ETAT", "@debut": "1967-12-29" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084250", "@fin": "1982-12-30", "#text": "ASSIETTE ET LIQUIDATION DE L'IMPOT", "@debut": "1959-01-09" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310973", "@fin": "1983-10-09", "@num": "885 W", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310974", "@fin": "1987-01-01", "@num": "885 W", "@etat": "ABROGE", "@debut": "1983-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310975", "@fin": "2000-03-31", "@num": "885 W", "@etat": "MODIFIE", "@debut": "1988-12-28", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310976", "@fin": "2005-12-31", "@num": "885 W", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310977", "@fin": "2011-01-01", "@num": "885 W", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374355", "@fin": "2011-07-31", "@num": "885 W", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024429964", "@fin": "2013-01-01", "@num": "885 W", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000026947140", "@fin": "2018-01-01", "@num": "885 W", "@etat": "ABROGE", "@debut": "2013-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Les redevables doivent souscrire au plus tard le 15 juin de chaque année une déclaration de leur fortune déposée à la recette des impôts de leur domicile au 1er janvier et accompagnée du paiement de l'impôt.
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II. L'épouse du redevable est habilitée à signer la déclaration prévue au I dans les conditions fixées par l'article 173 A.
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III. En cas de décès du redevable, les dispositions de l'article 204-2 sont applicables.
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(1) Pour l'année 1982, la date du 15 juin est reportée au 15 octobre.
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" } }, "LEGIARTI000006312881": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1727 A", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312881", "URL": "article/LEGI/ARTI/00/00/06/31/28/LEGIARTI000006312881.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1727ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1727", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L76 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006273478", "@num": "8", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 8 (V) JORF 31 DECEMBRE 1981 date d'entrée en vigueur 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006275031", "@num": "24", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 24 () JORF 12 juillet 1986 en vigueur le 1er janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133909", "@fin": "1988-12-28", "#text": "DISPOSITIONS COMMUNES.", "@debut": "1976-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114510", "@fin": "2006-01-01", "#text": "PENALITES", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084262", "@fin": "2006-01-01", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006312881", "@fin": "1987-01-01", "@num": "1727 A", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312882", "@fin": "1996-05-12", "@num": "1727 A", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312883", "@fin": "2001-07-11", "@num": "1727 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312884", "@fin": "2003-08-02", "@num": "1727 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312885", "@fin": "2003-12-31", "@num": "1727 A", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312886", "@fin": "2004-06-01", "@num": "1727 A", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006312887", "@fin": "2006-01-01", "@num": "1727 A", "@etat": "ABROGE", "@debut": "2004-06-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'indemnité prévue à l'article 1727 est applicable en cas de retard dans le paiement de l'impôt sur les grandes fortunes. Toutefois le taux de celle-ci est porté à 10 % pour le premier mois.
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Lorsque le montant des droits a été arbitré en application de l'article L. 76 B du livre des procédures fiscales l'indemnité ne peut être inférieure à 30 % de l'impôt dont le versement a été différé.
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000033789380", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315748", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006273478", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315748", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006315748", "liens_entrants": true }

Article L76 B AUTONOME MODIFIE_MORT_NE, en vigueur du 01/01/1982 au 31/12/1981 (Livre des procédures fiscales)