{ "article": { "LEGIARTI000006315808": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L95", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-09-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315808", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315808.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL095AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1996", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000692920", "#text": "LOI 49-946 1949-07-16 ART. 11 (AL. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000692920", "@numtexte": "49-946", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1949-07-16" }, { "@id": "LEGIARTI000006761557", "@num": "54", "#text": "Décret n°60-452 du 12 mai 1960 - art. 54 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000313767", "@numtexte": "60-452", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1960-05-12" }, { "@id": "LEGIARTI000043169809", "@num": "L114-20", "#text": "Code de la sécurité sociale. - art. L114-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048600629", "@num": "L5312-13-2", "#text": "Code du travail - art. L5312-13-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037379708", "@num": "L8113-5-2", "#text": "Code du travail - art. L8113-5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@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": { "TITRE_TM": [ { "@id": "LEGISCTA000006147354", "@fin": "1988-01-05", "#text": "DEFINITION ET ETENDUE DU DROIT DE COMMUNICATION *CHAMP D'APPLICATION*.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133972", "@fin": "1988-01-05", "#text": "LE DROIT DE COMMUNICATION", "@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": "LEGIARTI000006315808", "@fin": "1982-09-01", "@num": "L95", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315809", "@fin": "1990-06-15", "@num": "L95", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315810", "@fin": "2999-01-01", "@num": "L95", "@etat": "VIGUEUR", "@debut": "1990-06-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les caisses de mutualité sociale agricole doivent communiquer à l'administration des impôts, sur sa demande, les documents d'assiette des cotisations des prestations sociales agricoles.
\n
" } }, "LEGIARTI000017844926": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L114-20", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-12-11", "DATE_DEBUT": "2007-12-22" } }, "META_COMMUN": { "ID": "LEGIARTI000017844926", "URL": "article/LEGI/ARTI/00/00/17/84/49/LEGIARTI000017844926.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000017730905", "@num": "115", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 115", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000006315130", "@num": "L82 C", "#text": "Livre des procédures fiscales - art. L82 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315133", "@num": "L83 A", "#text": "Livre des procédures fiscales - art. L83 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315134", "@num": "L83 B", "#text": "Livre des procédures fiscales - art. L83 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315120", "@num": "L84", "#text": "Livre des procédures fiscales - art. L84", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315137", "@num": "L84 A", "#text": "Livre des procédures fiscales - art. L84 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315797", "@num": "L91", "#text": "Livre des procédures fiscales - art. L91", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315808", "@num": "L95", "#text": "Livre des procédures fiscales - art. L95", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315149", "@num": "L96 B", "#text": "Livre des procédures fiscales - art. L96 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048850284", "@num": "L214-16", "#text": "Code de l'action sociale et des familles - art. L214-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017752992", "@num": "L114-19", "#text": "Code de la sécurité sociale. - art. L114-19 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039787628", "@num": "L168-15", "#text": "Code de la sécurité sociale. - art. L168-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006156003", "@fin": "2018-12-24", "#text": "Chapitre 4 ter : Contrôle et lutte contre la fraude", "@debut": "2005-12-20" }, { "@id": "LEGISCTA000037948986", "@fin": "2999-01-01", "#text": "Chapitre 4 ter : Dispositifs de contrôle et relatifs à la lutte contre la fraude", "@debut": "2018-12-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141600", "@fin": "2999-01-01", "#text": "Titre I : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017844926", "@fin": "2016-12-11", "@num": "L114-20", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033614110", "@fin": "2018-12-23", "@num": "L114-20", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043169809", "@fin": "2999-01-01", "@num": "L114-20", "@etat": "VIGUEUR", "@debut": "2018-12-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Sans préjudice des autres dispositions législatives applicables en matière d'échanges d'informations, le droit de communication défini à l'article L. 114-19 est exercé dans les conditions prévues et auprès des personnes mentionnées à la section 1 du chapitre II du titre II du livre des procédures fiscales à l'exception des personnes mentionnées aux articles L. 82 C, L. 83 A, L. 83 B, L. 84, L. 84 A, L. 91, L. 95 et L. 96 B à L. 96 F." } }, "LEGIARTI000026730729": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R81-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-06-06", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026730729", "URL": "article/LEGI/ARTI/00/00/26/73/07/LEGIARTI000026730729.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000256097", "#text": "Décret n°2004-1070 du 8 octobre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000256097", "@nortexte": "ECOF0400053D", "@numtexte": "2004-1070", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-08" }, { "@id": "LEGITEXT000026729401", "#text": "Décret n°2012-1352\n du 4 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026728618", "@nortexte": "EFIE1238652D", "@numtexte": "2012-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-04" }, { "@id": "LEGIARTI000026729406", "@num": "1", "#text": "Décret n°2012-1352\n du 4 décembre 2012 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000026728618", "@nortexte": "EFIE1238652D", "@numtexte": "2012-1352", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-04" }, { "@id": "LEGIARTI000006309991", "@num": "527", "#text": "Code général des impôts, CGI. - art. 527", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314894", "@num": "A85-1", "#text": "Livre des procédures fiscales - art. A85-1", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315169", "@num": "L101", "#text": "Livre des procédures fiscales - art. L101", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315759", "@num": "L81", "#text": "Livre des procédures fiscales - art. L81", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315130", "@num": "L82 C", "#text": "Livre des procédures fiscales - art. L82 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315770", "@num": "L83", "#text": "Livre des procédures fiscales - art. L83", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315120", "@num": "L84", "#text": "Livre des procédures fiscales - art. L84", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315776", "@num": "L85", "#text": "Livre des procédures fiscales - art. L85 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315123", "@num": "L85 A", "#text": "Livre des procédures fiscales - art. L85 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023372017", "@num": "L85-0 B", "#text": "Livre des procédures fiscales - art. L85-0 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315784", "@num": "L87", "#text": "Livre des procédures fiscales - art. L87", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315794", "@num": "L90", "#text": "Livre des procédures fiscales - art. L90", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315800", "@num": "L92", "#text": "Livre des procédures fiscales - art. L92", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315808", "@num": "L95", "#text": "Livre des procédures fiscales - art. L95", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023372462", "@num": "L96 H", "#text": "Livre des procédures fiscales - art. L96 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316249", "@num": "R*101-1", "#text": "Livre des procédures fiscales - art. R*101-1", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316597", "@num": "R*81-1", "#text": "Livre des procédures fiscales - art. R*81-1", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316601", "@num": "R*81-4", "#text": "Livre des procédures fiscales - art. R*81-4", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147384", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@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": "LEGIARTI000006316227", "@fin": "1994-09-02", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316228", "@fin": "2004-07-01", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316229", "@fin": "2004-08-31", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2004-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316230", "@fin": "2011-06-12", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2004-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166701", "@fin": "2012-04-01", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025625223", "@fin": "2013-01-01", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026730729", "@fin": "2015-06-06", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030680537", "@fin": "2015-08-31", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031118915", "@fin": "2019-06-08", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2015-08-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038623870", "@fin": "2999-01-01", "@num": "R81-5", "@etat": "VIGUEUR", "@debut": "2019-06-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le droit de communication mentionné à l'article L. 81 est exercé par les agents de la direction générale des finances publiques. Il peut être exercé par les agents de la direction générale des douanes et droits indirects dans les conditions définies aux articles L. 82 C, L. 83, L. 84, au premier alinéa de l'article L. 85, aux articles L. 85-0 B, L. 85 A, L. 87, L. 90, L. 92, L. 95, L. 96 H, L. 101, au I de l'article R. * 81-1, aux articles R. * 81-4, R. * 101-1 et A. 85-1 en ce qui concerne les contributions indirectes, droits, taxes, redevances et impositions obéissant aux mêmes règles et la contribution prévue par l'article 527 du code général des impôts.

" } }, "LEGIARTI000030680537": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R81-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-08-31", "DATE_DEBUT": "2015-06-06" } }, "META_COMMUN": { "ID": "LEGIARTI000030680537", "URL": "article/LEGI/ARTI/00/00/30/68/05/LEGIARTI000030680537.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence de l'article 21-II et III C de la loi n° 2014-1655 du 29 décembre 2014.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000256097", "#text": "Décret n°2004-1070 du 8 octobre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000256097", "@nortexte": "ECOF0400053D", "@numtexte": "2004-1070", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-08" }, { "@id": "LEGITEXT000026729401", "#text": "Décret n°2012-1352\n du 4 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026728618", "@nortexte": "EFIE1238652D", "@numtexte": "2012-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-04" }, { "@id": "LEGIARTI000030675292", "@num": "2", "#text": "DÉCRET n°2015-609 du 3 juin 2015 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000030673881", "@nortexte": "FCPE1507723D", "@numtexte": "2015-609", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "LEGIARTI000006309991", "@num": "527", "#text": "Code général des impôts, CGI. - art. 527", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315169", "@num": "L101", "#text": "Livre des procédures fiscales - art. L101", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315759", "@num": "L81", "#text": "Livre des procédures fiscales - art. L81", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315130", "@num": "L82 C", "#text": "Livre des procédures fiscales - art. L82 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315770", "@num": "L83", "#text": "Livre des procédures fiscales - art. L83", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315120", "@num": "L84", "#text": "Livre des procédures fiscales - art. L84", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315776", "@num": "L85", "#text": "Livre des procédures fiscales - art. L85", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315123", "@num": "L85 A", "#text": "Livre des procédures fiscales - art. L85 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023372017", "@num": "L85-0 B", "#text": "Livre des procédures fiscales - art. L85-0 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315784", "@num": "L87", "#text": "Livre des procédures fiscales - art. L87", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315794", "@num": "L90", "#text": "Livre des procédures fiscales - art. L90", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315800", "@num": "L92", "#text": "Livre des procédures fiscales - art. L92", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315808", "@num": "L95", "#text": "Livre des procédures fiscales - art. L95", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023372462", "@num": "L96 H", "#text": "Livre des procédures fiscales - art. L96 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316249", "@num": "R*101-1", "#text": "Livre des procédures fiscales - art. R*101-1", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316597", "@num": "R*81-1", "#text": "Livre des procédures fiscales - art. R*81-1", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147384", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@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": "LEGIARTI000006316227", "@fin": "1994-09-02", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316228", "@fin": "2004-07-01", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316229", "@fin": "2004-08-31", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2004-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316230", "@fin": "2011-06-12", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2004-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166701", "@fin": "2012-04-01", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025625223", "@fin": "2013-01-01", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026730729", "@fin": "2015-06-06", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030680537", "@fin": "2015-08-31", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031118915", "@fin": "2019-06-08", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2015-08-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038623870", "@fin": "2999-01-01", "@num": "R81-5", "@etat": "VIGUEUR", "@debut": "2019-06-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le droit de communication mentionné à l'article L. 81 est exercé par les agents de la direction générale des finances publiques. Il peut être exercé par les agents de la direction générale des douanes et droits indirects dans les conditions définies aux articles L. 82 C, L. 83, L. 84, L. 85, L. 85-0 B, L. 85 A, L. 87, L. 90, L. 92, L. 95, L. 96 H, L. 101, au I de l'article R. * 81-1, et à l'article R. * 101-1 en ce qui concerne les contributions indirectes, droits, taxes, redevances et impositions obéissant aux mêmes règles et la contribution prévue par l'article 527 du code général des impôts.

" } }, "LEGIARTI000031118915": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R81-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-06-08", "DATE_DEBUT": "2015-08-31" } }, "META_COMMUN": { "ID": "LEGIARTI000031118915", "URL": "article/LEGI/ARTI/00/00/31/11/89/LEGIARTI000031118915.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000256097", "#text": "Décret n°2004-1070 du 8 octobre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000256097", "@nortexte": "ECOF0400053D", "@numtexte": "2004-1070", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-08" }, { "@id": "LEGITEXT000026729401", "#text": "Décret n°2012-1352\n du 4 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026728618", "@nortexte": "EFIE1238652D", "@numtexte": "2012-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-04" }, { "@id": "LEGIARTI000031117359", "@num": "1", "#text": "DÉCRET n°2015-1091 du 28 août 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031113463", "@nortexte": "FCPE1509130D", "@numtexte": "2015-1091", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-08-28" }, { "@id": "LEGIARTI000006309991", "@num": "527", "#text": "Code général des impôts, CGI. - art. 527", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315169", "@num": "L101", "#text": "Livre des procédures fiscales - art. L101", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315759", "@num": "L81", "#text": "Livre des procédures fiscales - art. L81", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315130", "@num": "L82 C", "#text": "Livre des procédures fiscales - art. L82 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315770", "@num": "L83", "#text": "Livre des procédures fiscales - art. L83", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315120", "@num": "L84", "#text": "Livre des procédures fiscales - art. L84", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315776", "@num": "L85", "#text": "Livre des procédures fiscales - art. L85", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315123", "@num": "L85 A", "#text": "Livre des procédures fiscales - art. L85 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023372017", "@num": "L85-0 B", "#text": "Livre des procédures fiscales - art. L85-0 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315784", "@num": "L87", "#text": "Livre des procédures fiscales - art. L87", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315794", "@num": "L90", "#text": "Livre des procédures fiscales - art. L90", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315800", "@num": "L92", "#text": "Livre des procédures fiscales - art. L92", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315808", "@num": "L95", "#text": "Livre des procédures fiscales - art. L95", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023372462", "@num": "L96 H", "#text": "Livre des procédures fiscales - art. L96 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316249", "@num": "R*101-1", "#text": "Livre des procédures fiscales - art. R*101-1", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316597", "@num": "R*81-1", "#text": "Livre des procédures fiscales - art. R*81-1", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147384", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@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": "LEGIARTI000006316227", "@fin": "1994-09-02", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316228", "@fin": "2004-07-01", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316229", "@fin": "2004-08-31", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2004-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316230", "@fin": "2011-06-12", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2004-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166701", "@fin": "2012-04-01", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025625223", "@fin": "2013-01-01", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026730729", "@fin": "2015-06-06", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030680537", "@fin": "2015-08-31", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031118915", "@fin": "2019-06-08", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2015-08-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038623870", "@fin": "2999-01-01", "@num": "R81-5", "@etat": "VIGUEUR", "@debut": "2019-06-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le droit de communication mentionné à l'article L. 81 est exercé par les agents de la direction générale des finances publiques. Il peut être exercé par les agents de la direction générale des douanes et droits indirects dans les conditions définies aux articles L. 82 C, L. 83, L. 84, L. 85, L. 85-0 B, L. 85 A, L. 87, L. 90, L. 92, L. 95, L. 96 H, L. 101, R. * 81-1, R. * 81-3 et à l'article R. * 101-1 en ce qui concerne les contributions indirectes, droits, taxes, redevances et impositions obéissant aux mêmes règles et la contribution prévue par l'article 527 du code général des impôts.

" } }, "LEGIARTI000033614110": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L114-20", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-12-23", "DATE_DEBUT": "2016-12-11" } }, "META_COMMUN": { "ID": "LEGIARTI000033614110", "URL": "article/LEGI/ARTI/00/00/33/61/41/LEGIARTI000033614110.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033562085", "@num": "160", "#text": "LOI n°2016-1691 du 9 décembre 2016 - art. 160", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000006315130", "@num": "L82 C", "#text": "Livre des procédures fiscales - art. L82 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033614130", "@num": "L83 A", "#text": "Livre des procédures fiscales - art. L83 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315120", "@num": "L84", "#text": "Livre des procédures fiscales - art. L84", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315137", "@num": "L84 A", "#text": "Livre des procédures fiscales - art. L84 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315797", "@num": "L91", "#text": "Livre des procédures fiscales - art. L91", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315808", "@num": "L95", "#text": "Livre des procédures fiscales - art. L95", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315149", "@num": "L96 B", "#text": "Livre des procédures fiscales - art. L96 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048850284", "@num": "L214-16", "#text": "Code de l'action sociale et des familles - art. L214-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017752992", "@num": "L114-19", "#text": "Code de la sécurité sociale. - art. L114-19", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039787628", "@num": "L168-15", "#text": "Code de la sécurité sociale. - art. L168-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006156003", "@fin": "2018-12-24", "#text": "Chapitre 4 ter : Contrôle et lutte contre la fraude", "@debut": "2005-12-20" }, { "@id": "LEGISCTA000037948986", "@fin": "2999-01-01", "#text": "Chapitre 4 ter : Dispositifs de contrôle et relatifs à la lutte contre la fraude", "@debut": "2018-12-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141600", "@fin": "2999-01-01", "#text": "Titre I : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017844926", "@fin": "2016-12-11", "@num": "L114-20", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033614110", "@fin": "2018-12-23", "@num": "L114-20", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043169809", "@fin": "2999-01-01", "@num": "L114-20", "@etat": "VIGUEUR", "@debut": "2018-12-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sans préjudice des autres dispositions législatives applicables en matière d'échanges d'informations, le droit de communication défini à l'article L. 114-19 est exercé dans les conditions prévues et auprès des personnes mentionnées à la section 1 du chapitre II du titre II du livre des procédures fiscales à l'exception des personnes mentionnées aux articles L. 82 C, L. 83 A, L. 84, L. 84 A, L. 91, L. 95 et L. 96 B à L. 96 F.

" } }, "LEGIARTI000037379708": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L8113-5-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2018-09-07" } }, "META_COMMUN": { "ID": "LEGIARTI000037379708", "URL": "article/LEGI/ARTI/00/00/37/37/97/LEGIARTI000037379708.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006421546", "@num": "6", "#text": "Loi n° 2004-575 du 21 juin 2004 - art. 6 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000801164", "@nortexte": "ECOX0200175L", "@numtexte": "2004-575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-21" }, { "@id": "LEGIARTI000037368644", "@num": "103", "#text": "LOI n°2018-771 du 5 septembre 2018 - art. 103", "@sens": "cible", "@cidtexte": "JORFTEXT000037367660", "@nortexte": "MTRX1808061L", "@numtexte": "2018-771", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2018-09-05" }, { "@id": "LEGISCTA000006163096", "#text": "Livre des procédures fiscales - Section I : Conditions d'exercice du droit de c... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315130", "@num": "L82 C", "#text": "Livre des procédures fiscales - art. L82 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315133", "@num": "L83 A", "#text": "Livre des procédures fiscales - art. L83 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315120", "@num": "L84", "#text": "Livre des procédures fiscales - art. L84 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315797", "@num": "L91", "#text": "Livre des procédures fiscales - art. L91 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315808", "@num": "L95", "#text": "Livre des procédures fiscales - art. L95 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315149", "@num": "L96 B", "#text": "Livre des procédures fiscales - art. L96 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006465770", "@num": "L34-1", "#text": "Code des postes et des communications électroni... - art. L34-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070987", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904814", "@num": "L8211-1", "#text": "Code du travail - art. L8211-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038580941", "@num": "R8113-3-3", "#text": "Code du travail - art. R8113-3-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006189991", "@fin": "2999-01-01", "#text": "Section 3 : Accès aux documents.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006178263", "@fin": "2999-01-01", "#text": "Chapitre III : Prérogatives et moyens d'intervention", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160845", "@fin": "2999-01-01", "#text": "Titre Ier : Compétences et moyens d'intervention", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145430", "@fin": "2999-01-01", "#text": "Livre Ier : Inspection du travail", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132351", "@fin": "2999-01-01", "#text": "Huitième partie : Contrôle de l'application de la législation du travail", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037379708", "@fin": "2999-01-01", "@num": "L8113-5-2", "@etat": "VIGUEUR", "@debut": "2018-09-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour la recherche et la constatation des infractions constitutives de travail illégal mentionnées à l'article L. 8211-1, les agents de contrôle définis par voie règlementaire disposent d'un droit de communication leur permettant d'obtenir, sans que s'y oppose le secret professionnel, communication de tout document, renseignement ou élément d'information utile à l'accomplissement de leur mission.

Sans préjudice des autres dispositions législatives applicables en matière d'échanges d'informations, le droit de communication défini au présent article est exercé dans les conditions prévues et auprès des personnes mentionnées à la section I du chapitre II du titre II de la première partie du livre des procédures fiscales, à l'exception des personnes mentionnées aux articles L. 82 C, L. 83 A à L. 83 E, L. 84 à L. 84 E, L. 91, L. 95 et L. 96 B à L. 96 F du même livre.

Pour les données conservées et traitées par les opérateurs de communications électroniques dans le cadre de l'article L. 34-1 du code des postes et des communications électroniques et par les prestataires mentionnés aux 1 et 2 du I de l'article 6 de la loi n° 2004-575 du 21 juin 2004 pour la confiance dans l'économie numérique, le droit de communication institué par le présent article ne s'applique qu'aux seules données permettant l'identification des personnes proposant un travail, une prestation ou une activité pouvant relever des infractions constitutives de travail illégal mentionnées à l'article L. 8211-1 du présent code.

Le droit de communication prévu au premier alinéa du présent article s'exerce quel que soit le support utilisé pour la conservation des documents et peut s'accompagner de la prise d'extraits et de copies. Les documents et informations sont communiqués à titre gratuit dans les trente jours qui suivent la réception de la demande écrite.

Il peut porter sur des informations relatives à des personnes non identifiées, dans des conditions fixées par décret en Conseil d'Etat pris après avis de la Commission nationale de l'informatique et des libertés.

" } }, "LEGIARTI000038623870": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R81-5", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-06-08" } }, "META_COMMUN": { "ID": "LEGIARTI000038623870", "URL": "article/LEGI/ARTI/00/00/38/62/38/LEGIARTI000038623870.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de la loi n° 2018-1317 du 28 décembre 2018, art. 26-III-5°.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000256097", "#text": "Décret n°2004-1070 du 8 octobre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000256097", "@nortexte": "ECOF0400053D", "@numtexte": "2004-1070", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-08" }, { "@id": "LEGITEXT000026729401", "#text": "Décret n°2012-1352\n du 4 décembre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026728618", "@nortexte": "EFIE1238652D", "@numtexte": "2012-1352", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-12-04" }, { "@id": "LEGIARTI000038621488", "@num": "2", "#text": "Décret n°2019-560 du 6 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038559635", "@nortexte": "ECOE1907436D", "@numtexte": "2019-560", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000006309991", "@num": "527", "#text": "Code général des impôts, CGI. - art. 527", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315169", "@num": "L101", "#text": "Livre des procédures fiscales - art. L101", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315759", "@num": "L81", "#text": "Livre des procédures fiscales - art. L81", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315130", "@num": "L82 C", "#text": "Livre des procédures fiscales - art. L82 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315770", "@num": "L83", "#text": "Livre des procédures fiscales - art. L83", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315120", "@num": "L84", "#text": "Livre des procédures fiscales - art. L84", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315776", "@num": "L85", "#text": "Livre des procédures fiscales - art. L85", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315123", "@num": "L85 A", "#text": "Livre des procédures fiscales - art. L85 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023372017", "@num": "L85-0 B", "#text": "Livre des procédures fiscales - art. L85-0 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315784", "@num": "L87", "#text": "Livre des procédures fiscales - art. L87", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315794", "@num": "L90", "#text": "Livre des procédures fiscales - art. L90", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315800", "@num": "L92", "#text": "Livre des procédures fiscales - art. L92", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315808", "@num": "L95", "#text": "Livre des procédures fiscales - art. L95", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023372462", "@num": "L96 H", "#text": "Livre des procédures fiscales - art. L96 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316249", "@num": "R*101-1", "#text": "Livre des procédures fiscales - art. R*101-1", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316597", "@num": "R*81-1", "#text": "Livre des procédures fiscales - art. R*81-1", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147384", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@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": "LEGIARTI000006316227", "@fin": "1994-09-02", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316228", "@fin": "2004-07-01", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316229", "@fin": "2004-08-31", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2004-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316230", "@fin": "2011-06-12", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2004-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166701", "@fin": "2012-04-01", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025625223", "@fin": "2013-01-01", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026730729", "@fin": "2015-06-06", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030680537", "@fin": "2015-08-31", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2015-06-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031118915", "@fin": "2019-06-08", "@num": "R81-5", "@etat": "MODIFIE", "@debut": "2015-08-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038623870", "@fin": "2999-01-01", "@num": "R81-5", "@etat": "VIGUEUR", "@debut": "2019-06-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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Le droit de communication mentionné à l'article L. 81 est exercé par les agents de la direction générale des finances publiques. Il peut être exercé par les agents de la direction générale des douanes et droits indirects dans les conditions définies aux articles L. 82 C, L. 83, L. 84, L. 85, L. 85-0 B, L. 85 A, L. 87, L. 90, L. 92, L. 95, L. 96 H, L. 101, R. * 81-1, R. * 81-3 et à l'article R. * 101-1 en ce qui concerne les contributions indirectes, droits, taxes, redevances et impositions obéissant aux mêmes règles.

\n
" } }, "LEGIARTI000042868034": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L5312-13-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2020-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000042868034", "URL": "article/LEGI/ARTI/00/00/42/86/80/LEGIARTI000042868034.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042778689", "@num": "268", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 268", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGITEXT000049820717", "#text": "Décret n°2022-955 du 29 juin 2022 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000045979569", "@nortexte": "MTRD2135356D", "@numtexte": "2022-955", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-06-29" }, { "@id": "LEGITEXT000049791978", "#text": "Décret n°2024-606 du 26 juin 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049790576", "@nortexte": "TSSD2410379D", "@numtexte": "2024-606", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-06-26" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315130", "@num": "L82 C", "#text": "Livre des procédures fiscales - art. L82 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315133", "@num": "L83 A", "#text": "Livre des procédures fiscales - art. L83 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315120", "@num": "L84", "#text": "Livre des procédures fiscales - art. L84 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315790", "@num": "L89", "#text": "Livre des procédures fiscales - art. L89 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315808", "@num": "L95", "#text": "Livre des procédures fiscales - art. L95 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315812", "@num": "L96", "#text": "Livre des procédures fiscales - art. L96 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315149", "@num": "L96 B", "#text": "Livre des procédures fiscales - art. L96 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315154", "@num": "L96 F", "#text": "Livre des procédures fiscales - art. L96 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028288201", "@num": "L96 J", "#text": "Livre des procédures fiscales - art. L96 J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023718709", "@num": "L5312-13-1", "#text": "Code du travail - art. L5312-13-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045998598", "@num": "R5312-47", "#text": "Code du travail - art. R5312-47 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049792539", "@num": "R5312-49", "#text": "Code du travail - art. R5312-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006178148", "@fin": "2008-05-01", "#text": "Chapitre II : Agence nationale pour l'emploi.", "@debut": "2008-05-01" }, { "@id": "LEGISCTA000018767057", "@fin": "2999-01-01", "#text": "Chapitre II : Placement et accompagnement des demandeurs d'emploi.", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006160808", "@fin": "2999-01-01", "#text": "Titre Ier : Le service public de l'emploi", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006145417", "@fin": "2999-01-01", "#text": "Livre III : Service public de l'emploi et placement", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006132343", "@fin": "2999-01-01", "#text": "Cinquième partie : L'emploi", "@debut": "2008-05-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006112874", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2008-05-01" } ] }, "@cid": "LEGITEXT000006072050", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code du travail", "@debut": "1973-01-03", "@id_txt": "LEGITEXT000006072050", "@c_titre_court": "Code du travail" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042868034", "@fin": "2024-01-01", "@num": "L5312-13-2", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048600629", "@fin": "2999-01-01", "@num": "L5312-13-2", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les agents chargés de la prévention des fraudes agréés et assermentés mentionnés à l'article L. 5312-13-1 bénéficient d'un droit de communication qui permet d'obtenir, sans que s'y oppose le secret professionnel, les documents et informations nécessaires au contrôle de la sincérité et de l'exactitude des déclarations souscrites ainsi que de l'authenticité des pièces produites en vue de l'attribution et du paiement des allocations, des aides ainsi que de toute autre prestation servies par Pôle emploi.
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Le droit prévu au premier alinéa du présent article peut porter sur des informations relatives à des personnes non identifiées, dans des conditions fixées par décret en Conseil d'Etat pris après avis de la Commission nationale de l'informatique et des libertés.
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Le droit prévu au même premier alinéa s'exerce quel que soit le support utilisé pour la conservation des documents et peut s'accompagner de la prise immédiate d'extraits et de copies.
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Les documents et informations sont communiqués à titre gratuit dans les trente jours qui suivent la réception de la demande.
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La communication des documents et informations est effectuée par voie numérique.
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Le silence gardé ou le refus de déférer à une demande relevant dudit premier alinéa est puni d'une amende de 1 500 € par cotisant ou allocataire concerné, sans que le total de l'amende puisse être supérieur à 10 000 €.
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Le silence gardé ou le refus de déférer à une demande relevant du deuxième alinéa est puni d'une amende de 5 000 €. Cette amende s'applique pour chaque demande, dès lors que tout ou partie des documents ou renseignements sollicités n'est pas communiqué.
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Ces montants sont doublés en cas de récidive de refus ou de silence gardé du tiers dans le délai de cinq ans à compter de l'expiration du délai de trente jours octroyé au tiers pour faire droit à la première demande de Pôle emploi.
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Sans préjudice des autres dispositions législatives applicables en matière d'échanges d'informations, le droit de communication défini au présent article est exercé dans les conditions prévues et auprès des personnes mentionnées à la section I du chapitre II du titre II du livre des procédures fiscales, à l'exception des personnes mentionnées aux articles L. 82 C, L. 83 A à L. 83 E, L. 84 à L. 84 E, L. 89 à L. 91, L. 95, L. 96, L. 96 B à L. 96 CA, L. 96 F à L. 96 H et L. 96 J du même livre.
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Lorsqu'une procédure de recouvrement ou de suppression totale ou partielle d'une allocation, d'une aide ou de toute autre prestation est engagée à l'encontre d'une personne physique ou morale, suite à l'usage du droit mentionné au premier alinéa du présent article, Pôle emploi est tenu d'informer cette personne de la teneur et de l'origine des informations et documents obtenus auprès de tiers sur lesquels est fondée cette décision. Il communique une copie des documents mentionnés au présent alinéa à la personne qui en fait la demande.

" } }, "LEGIARTI000043169809": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L114-20", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2018-12-23" } }, "META_COMMUN": { "ID": "LEGIARTI000043169809", "URL": "article/LEGI/ARTI/00/00/43/16/98/LEGIARTI000043169809.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037849646", "@num": "25", "#text": "LOI n°2018-1203 du 22 décembre 2018 - art. 25", "@sens": "source", "@cidtexte": "JORFTEXT000037847585", "@nortexte": "CPAX1824950L", "@numtexte": "2018-1203", "@typelien": "DEPLACEMENT", "@naturetexte": "LOI", "@datesignatexte": "2018-12-22" }, { "@id": "LEGIARTI000006315130", "@num": "L82 C", "#text": "Livre des procédures fiscales - art. 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L91", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315808", "@num": "L95", "#text": "Livre des procédures fiscales - art. L95", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315149", "@num": "L96 B", "#text": "Livre des procédures fiscales - art. L96 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048850284", "@num": "L214-16", "#text": "Code de l'action sociale et des familles - art. L214-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017752992", "@num": "L114-19", "#text": "Code de la sécurité sociale. - art. 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Conformément au V de l’article 6 de la loi n° 2023-1196 du 18 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2024.

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Le droit prévu au premier alinéa du présent article peut porter sur des informations relatives à des personnes non identifiées, dans des conditions fixées par décret en Conseil d'Etat pris après avis de la Commission nationale de l'informatique et des libertés.

Le droit prévu au même premier alinéa s'exerce quel que soit le support utilisé pour la conservation des documents et peut s'accompagner de la prise immédiate d'extraits et de copies.

Les documents et informations sont communiqués à titre gratuit dans les trente jours qui suivent la réception de la demande.

La communication des documents et informations est effectuée par voie numérique.

Le silence gardé ou le refus de déférer à une demande relevant dudit premier alinéa est puni d'une amende de 1 500 € par cotisant ou allocataire concerné, sans que le total de l'amende puisse être supérieur à 10 000 €.

Le silence gardé ou le refus de déférer à une demande relevant du deuxième alinéa est puni d'une amende de 5 000 €. Cette amende s'applique pour chaque demande, dès lors que tout ou partie des documents ou renseignements sollicités n'est pas communiqué.

Ces montants sont doublés en cas de récidive de refus ou de silence gardé du tiers dans le délai de cinq ans à compter de l'expiration du délai de trente jours octroyé au tiers pour faire droit à la première demande de l'opérateur France Travail.

Sans préjudice des autres dispositions législatives applicables en matière d'échanges d'informations, le droit de communication défini au présent article est exercé dans les conditions prévues et auprès des personnes mentionnées à la section I du chapitre II du titre II du livre des procédures fiscales, à l'exception des personnes mentionnées aux articles L. 82 C, L. 83 A à L. 83 E, L. 84 à L. 84 E, L. 89 à L. 91, L. 95, L. 96, L. 96 B à L. 96 CA, L. 96 F à L. 96 H et L. 96 J du même livre.

Lorsqu'une procédure de recouvrement ou de suppression totale ou partielle d'une allocation, d'une aide ou de toute autre prestation est engagée à l'encontre d'une personne physique ou morale, suite à l'usage du droit mentionné au premier alinéa du présent article, l'opérateur France Travail est tenu d'informer cette personne de la teneur et de l'origine des informations et documents obtenus auprès de tiers sur lesquels est fondée cette décision. Il communique une copie des documents mentionnés au présent alinéa à la personne qui en fait la demande.

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Article L95 AUTONOME MODIFIE, en vigueur du 01/01/1982 au 01/09/1982 (Livre des procédures fiscales)