{ "article": { "LEGIARTI000006315796": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L90", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006315796", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315796.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL090AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 2000 1 (AL. 1 P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2000 1 (AL. 1 P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 626 (AL. 1 1ERE PHRASE, AL. 2 P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 626 (AL. 1 1RE PHRASE, AL. 2 P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000532976", "#text": "Décret 90-799 1990-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000532976", "@nortexte": "BUDF9000018D", "@numtexte": "90-799", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "LEGIARTI000006326106", "@num": "1", "#text": "Décret n°90-799 du 10 septembre 1990 - art. 1 () JORF 11 septembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000532976", "@nortexte": "BUDF9000018D", "@numtexte": "90-799", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "#text": "Edition du 15 juin 1990", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 1871-08-23 ART. 22", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1871-08-23 ART. 22", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-05-19 ART. 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-05-19 ART. 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000038623870", "@num": "R81-5", "#text": "Livre des procédures fiscales - art. R81-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180120", "@fin": "2999-01-01", "#text": "12° : Entrepreneurs de transport", "@debut": "1990-06-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163096", "@fin": "2999-01-01", "#text": "Section I : Conditions d'exercice du droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315794", "@fin": "1982-01-01", "@num": "L90", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315795", "@fin": "1990-06-15", "@num": "L90", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315796", "@fin": "2999-01-01", "@num": "L90", "@etat": "VIGUEUR", "@debut": "1990-06-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les entreprises ou compagnies de transport sont tenues de présenter à l'administration, sur sa demande, au siège de leur exploitation et dans les gares, stations, dépôts et succursales, les registres et documents de toute nature concernant le transport d'objets soumis à l'impôt.
\n
Le refus de communication est constaté par procès-verbal.
" } }, "LEGIARTI000006326106": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006326106", "URL": "article/LEGI/ARTI/00/00/06/32/61/LEGIARTI000006326106.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHVZXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006315168", "@num": "L100", "#text": "Livre des procédures fiscales - art. L100 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315763", "@num": "L81", "#text": "Livre des procédures fiscales - art. L81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315116", "@num": "L82 A", "#text": "Livre des procédures fiscales - art. L82 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315118", "@num": "L82 B", "#text": "Livre des procédures fiscales - art. L82 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315130", "@num": "L82 C", "#text": "Livre des procédures fiscales - art. L82 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315772", "@num": "L83", "#text": "Livre des procédures fiscales - art. L83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315121", "@num": "L84", "#text": "Livre des procédures fiscales - art. L84 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315778", "@num": "L85", "#text": "Livre des procédures fiscales - art. L85 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315124", "@num": "L85 A", "#text": "Livre des procédures fiscales - art. L85 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315783", "@num": "L86", "#text": "Livre des procédures fiscales - art. L86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315126", "@num": "L86 A", "#text": "Livre des procédures fiscales - art. L86 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315786", "@num": "L87", "#text": "Livre des procédures fiscales - art. L87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315789", "@num": "L88", "#text": "Livre des procédures fiscales - art. L88 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315793", "@num": "L89", "#text": "Livre des procédures fiscales - art. L89 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315796", "@num": "L90", "#text": "Livre des procédures fiscales - art. L90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315799", "@num": "L91", "#text": "Livre des procédures fiscales - art. L91 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315802", "@num": "L92", "#text": "Livre des procédures fiscales - art. L92 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315807", "@num": "L94", "#text": "Livre des procédures fiscales - art. L94 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315810", "@num": "L95", "#text": "Livre des procédures fiscales - art. L95 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315814", "@num": "L96", "#text": "Livre des procédures fiscales - art. L96 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000532976", "@nor": "BUDF9000018D", "@num": "90-799", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 90-799 du 10 septembre 1990 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000532976", "@c_titre_court": "Décret n°90-799 du 10 septembre 1990" }, { "@fin": "2999-01-01", "#text": "Décret n°90-799 du 10 septembre 1990 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre", "@debut": "1990-09-11", "@id_txt": "LEGITEXT000006076469", "@c_titre_court": "Décret n°90-799 du 10 septembre 1990" } ], "@ministere": "MINISTERE DE L'ECONOMIE, FINANCES ET BUDGET", "@date_publi": "1990-09-11", "@date_signature": "1990-09-10", "@num_parution_jo": "0210" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006326106", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006326106", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315796", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000532976": { "SM": { "CONTENU": "MODIFIE ET COMPLETE LA PREMIERE PARTIE DU LIVRE DES PROCEDURES FISCALES A DATER DU 15-06-1990:
ART. L38 (1ERE PHRASE DU 1,2: AL. 1; AL. 2 SUPPRIME; AL. 3 DEVIENT L'AL. 2; NOUVELLE REDACTION DES AL. 4,5,6,10,11,12 ET 13; LES AL. 5,6,7 DEVIENNENT LES AL. 7,8 ET 9) (ART. 108-II-1,2,3,4 ET 5 DE LA LOI 89935 DU 29-12-1989).
ART. L45-E (ART. 121-IX DE LA LOI 89935),L81,L82-A A L96-A (SECTION I DU CHAP. II DU TITRE II,1ERE PARTIE),L82-C (REPREND L'ART. L100) (ART. 6 DE LA LOI DU 04-04-1926.DECRET 81859 DU 15-09-1981: ART. 1 ET 2) ET L100 (ART. 98-3 ET 103-III DE LA LOI 89935),L113 (AL. 2) (ART. 7 DE LA LOI 891010 DU 31-12-1989),COMPLETE LE III DE LA SECTION II DU CHAP. III DU TITRE II DE LA PREMIERE PARTIE PAR UN ART. L139-A (AL. 2 DE L'ART. 3 DE LA LOI 891010),ART. L145-D (AL. 2 DE L'ART. 11 DE LA LOI 891010).
MODIFIE ET COMPLETE LA DEUXIEME PARTIE DU LIVRE DES PROCEDURES FISCALES A DATER DU 15-06-1990:
ART. *R172-D-1 (ART. 6-IV DE LA LOI 89935),*R198-10 (AL. 3) (ART. 5 DU DECRET 89948DU 22-12-1989; ART. 233,AL. 2 DU CODE DES TRIBUNAUX ADMINISTRATIFS ET DES COURS ADMINISTRATIVES; ART. 1 DU DECRET 89641 DU 07-09-1989)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFTEXT000000335995", "#text": "Loi n° 51-247 du 1er mars 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFARTI000002284993", "@num": "11", "#text": "Loi n° 51-247 du 1er mars 1951 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFTEXT000000701292", "#text": "Décret n° 81-859 du 15 septembre 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFARTI000001109191", "@num": "1", "#text": "Décret n° 81-859 du 15 septembre 1981 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFARTI000001496489", "@num": "2", "#text": "Décret n° 81-859 du 15 septembre 1981 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFTEXT000000704330", "#text": "Décret n° 86-641 du 14 mars 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000704330", "@numtexte": "86-641", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-14" }, { "@id": "JORFTEXT000000336894", "#text": "Décret n°89-948 du 22 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000336894", "@nortexte": "BUDF8900010D", "@numtexte": "89-948", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1989-12-22" }, { "@id": "JORFTEXT000000343019", "#text": "Loi n° 89-1010 du 31 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000343019", "@nortexte": "ECOX8900100L", "@numtexte": "89-1010", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-31" }, { "@id": "JORFTEXT000000166186", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990 (rectificatif)", "@sens": "source", "@cidtexte": "JORFTEXT000000166186", "@nortexte": "ECOX8900115Z", "@numtexte": "89-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006315168", "@num": "L100", "#text": "Livre des procédures fiscales - art. L100 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315183", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315839", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315298", "@num": "L139 A", "#text": "Livre des procédures fiscales - art. L139 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315331", "@num": "L145 D", "#text": "Livre des procédures fiscales - art. L145 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315669", "@num": "L38", "#text": "Livre des procédures fiscales - art. L38 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315018", "@num": "L45 E", "#text": "Livre des procédures fiscales - art. L45 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315763", "@num": "L81", "#text": "Livre des procédures fiscales - art. L81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315116", "@num": "L82 A", "#text": "Livre des procédures fiscales - art. L82 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315118", "@num": "L82 B", "#text": "Livre des procédures fiscales - art. L82 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315130", "@num": "L82 C", "#text": "Livre des procédures fiscales - art. L82 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315121", "@num": "L84", "#text": "Livre des procédures fiscales - art. L84 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315778", "@num": "L85", "#text": "Livre des procédures fiscales - art. L85 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315124", "@num": "L85 A", "#text": "Livre des procédures fiscales - art. L85 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315783", "@num": "L86", "#text": "Livre des procédures fiscales - art. L86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315126", "@num": "L86 A", "#text": "Livre des procédures fiscales - art. L86 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315786", "@num": "L87", "#text": "Livre des procédures fiscales - art. L87 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315789", "@num": "L88", "#text": "Livre des procédures fiscales - art. L88 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432433", "@num": "L88", "#text": "Livre des procédures fiscales - art. L88 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315793", "@num": "L89", "#text": "Livre des procédures fiscales - art. L89 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949970", "@num": "L89", "#text": "Livre des procédures fiscales - art. L89 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315796", "@num": "L90", "#text": "Livre des procédures fiscales - art. L90 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315799", "@num": "L91", "#text": "Livre des procédures fiscales - art. L91 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315802", "@num": "L92", "#text": "Livre des procédures fiscales - art. L92 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046873039", "@num": "L92", "#text": "Livre des procédures fiscales - art. L92 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315807", "@num": "L94", "#text": "Livre des procédures fiscales - art. L94 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315810", "@num": "L95", "#text": "Livre des procédures fiscales - art. L95 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315814", "@num": "L96", "#text": "Livre des procédures fiscales - art. L96 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315143", "@num": "L96 A", "#text": "Livre des procédures fiscales - art. L96 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316290", "@num": "R*172 D-1", "#text": "Livre des procédures fiscales - art. R*172 D-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316343", "@num": "R*198-10", "#text": "Livre des procédures fiscales - art. R*198-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°90-799 du 10 septembre 1990", "MCS_TXT": { "MC": [ "CODE", "CODIFICATION", "CGI", "CODE GENERAL DES IMPOTS", "LIVRE DES PROCEDURES FISCALES", "INCORPORATION", "MODIFICATION" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, FINANCES ET BUDGET", "TITREFULL": "Décret no 90-799 du 10 septembre 1990 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000532976", "NOR": "BUDF9000018D", "NUM": "90-799", "DATE_PUBLI": "1990-09-11", "DATE_TEXTE": "1990-09-10", "NUM_PARUTION": 210, "ORIGINE_PUBLI": "JORF n°210 du 11 septembre 1990", "PAGE_DEB_PUBLI": 11017, "PAGE_FIN_PUBLI": 11072 } }, "META_COMMUN": { "ID": "JORFTEXT000000532976", "URL": "texte/version/JORF/TEXT/00/00/00/53/29/JORFTEXT000000532976.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX990799" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre d'Etat, ministre de l'économie, des finances et du budget,
Vu l'article 11 de la loi no 51-247 du 1er mars 1951;
Vu le décret no 81-859 du 15 septembre 1981 portant codification des textes législatifs concernant les procédures fiscales;
Vu le décret no 81-860 du 15 septembre 1981 portant codification des textes réglementaires concernant les procédures fiscales;
Vu le livre des procédures fiscales;
Vu les textes codifiés et cités dans le présent décret,
\n
" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 10 septembre 1990.
\n

MICHEL ROCARD

Par le Premier ministre:

Le ministre d'Etat, ministre de l'économie,
des finances et du budget,
\n
PIERRE BEREGOVOY

Le ministre délégué auprès du ministre d'Etat,

ministre de l'économie, des finances et du budget,

chargé du budget,

MICHEL CHARASSE

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000532976", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315796", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006315796", "liens_entrants": true }

Article L90 AUTONOME VIGUEUR, en vigueur depuis le 15/06/1990 (Livre des procédures fiscales)