{ "article": { "LEGIARTI000006315818": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L98", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-04-03", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006315818", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315818.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL098AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000538773", "#text": "Décret 95-1282 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000538773", "@nortexte": "BUDF9500020D", "@numtexte": "95-1282", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000006311611", "@num": "1414", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1414 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006757819", "@num": "12", "#text": "Loi n°93-936 du 22 juillet 1993 - art. 12 (V) JORF 23 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000545719", "@nortexte": "SPSX9300090L", "@numtexte": "93-936", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-07-22" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163098", "@fin": "2999-01-01", "#text": "Section II : Renseignements communiqués à l'administration sans demande préalable de sa part", "@debut": "1993-08-18" } ] }, "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", "LIEN_ART": { "@id": "LEGIARTI000006315815", "@fin": "1985-12-21", "@num": "L98", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315816", "@fin": "1993-08-18", "@num": "L98", "@etat": "MODIFIE", "@debut": "1985-12-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315817", "@fin": "1995-10-27", "@num": "L98", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315818", "@fin": "2008-04-03", "@num": "L98", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000018570233", "@fin": "2999-01-01", "@num": "L98", "@etat": "VIGUEUR", "@debut": "2008-04-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les organismes débiteurs de l'allocation supplémentaire mentionnée à l'article L. 815-2 ou à l'article L. 815-3 du code de la sécurité sociale sont tenus de fournir à l'administration des impôts, avant le 31 janvier de chaque année, la liste des personnes auxquelles l'allocation a été attribuée ou supprimée au cours de l'année précédente.
\n
" } }, "LEGIARTI000006757819": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "12", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1993-07-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006757819", "URL": "article/LEGI/ARTI/00/00/06/75/78/LEGIARTI000006757819.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSEADQXXXXX012AXXXXXXXAA" } }, "NOTA": { "CONTENU": "
Loi 93-936 du 22 juillet 1993 art. 12 JORF 23 / 7 / 93 :
SPSX9300090L SPSX9300090L-12
\n
I Toute référence, dans les textes législatifs et règlementaires :
1°) à \" l'allocation supplémentaire du Fonds national de solidarité \" est remplacée par la référence à \" l'allocation supplémentaire mentionnée à l'article L815-2 ou à l'article L815-3 du code de la sécurité sociale \" ;
2°) au \" Fonds national de solidarité \" est remplacée par la référence au \" fonds de solidarité vieillesse instituée par l'article L135-1 du code de la sécurité sociale \" ou au \" fonds spécial d'invalidité mentionné par l'article L815-3-1 du même code \" ;
\n
II Toute référence, dans les textes législatifs et règlementaires au \" fonds spécial \" ou \" fonds spécial d'allocation vieillesse \" est remplacée par la référence au \" service de l'allocation spéciale vieillesse \". *]
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I. - Toute référence dans les textes législatifs et réglementaires :
\n
1° A l'allocation supplémentaire du Fonds national de solidarité est remplacée par la référence à l'allocation supplémentaire mentionnée à l'article L. 815-2 ou à l'article L. 815-3 du code de la sécurité sociale ;
\n
2° Au Fonds national de solidarité est remplacée par la référence au fonds de solidarité vieillesse institué par l'article L. 135-1 du code de la sécurité sociale ou au fonds spécial d'invalidité mentionné par l'article L. 815-3 1 du même code.
\n
II. - Toute référence dans les textes législatifs et réglementaires au fonds spécial ou fonds spécial d'allocation vieillesse est remplacée par la référence au service de l'allocation spéciale vieillesse.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006757819", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315818", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000538773": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006315213", "@num": "L114 A", "#text": "Livre des procédures fiscales - art. L114 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315223", "@num": "L121", "#text": "Livre des procédures fiscales - art. L121 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315869", "@num": "L153", "#text": "Livre des procédures fiscales - art. L153 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315537", "@num": "L251 A", "#text": "Livre des procédures fiscales - art. L251 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315539", "@num": "L252 A", "#text": "Livre des procédures fiscales - art. L252 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315545", "@num": "L255 A", "#text": "Livre des procédures fiscales - art. L255 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315581", "@num": "L274 A", "#text": "Livre des procédures fiscales - art. L274 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315584", "@num": "L274 B", "#text": "Livre des procédures fiscales - art. L274 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315103", "@num": "L80 I", "#text": "Livre des procédures fiscales - art. L80 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315138", "@num": "L84 A", "#text": "Livre des procédures fiscales - art. L84 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315145", "@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": "LEGIARTI000006315818", "@num": "L98", "#text": "Livre des procédures fiscales - art. L98 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316275", "@num": "R*114 A-3", "#text": "Livre des procédures fiscales - art. R*114 A-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316277", "@num": "R*114 A-4", "#text": "Livre des procédures fiscales - art. R*114 A-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316278", "@num": "R*135 B-1", "#text": "Livre des procédures fiscales - art. R*135 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622475", "@num": "R*135 B-1", "#text": "Livre des procédures fiscales - art. R*135 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030680520", "@num": "R*135 B-1", "#text": "Livre des procédures fiscales - art. R*135 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028250103", "@num": "R*135 B-1", "#text": "Livre des procédures fiscales - art. R*135 B-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316279", "@num": "R*135 B-2", "#text": "Livre des procédures fiscales - art. R*135 B-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316280", "@num": "R*135 B-3", "#text": "Livre des procédures fiscales - art. R*135 B-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622484", "@num": "R*135 B-3", "#text": "Livre des procédures fiscales - art. R*135 B-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316281", "@num": "R*135 B-4", "#text": "Livre des procédures fiscales - art. R*135 B-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622479", "@num": "R*135 B-4", "#text": "Livre des procédures fiscales - art. R*135 B-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316220", "@num": "R80 F-2", "#text": "Livre des procédures fiscales - art. R80 F-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°95-1282 du 11 décembre 1995", "MINISTERE": "MINISTERE DE L'ECONOMIE ET DES FINANCES", "TITREFULL": "Décret no 95-1282 du 11 décembre 1995 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000538773", "NOR": "BUDF9500020D", "NUM": "95-1282", "DATE_PUBLI": "1995-12-13", "DATE_TEXTE": "1995-12-11", "ORIGINE_PUBLI": "JORF n°289 du 13 décembre 1995" } }, "META_COMMUN": { "ID": "JORFTEXT000000538773", "URL": "texte/version/JORF/TEXT/00/00/00/53/87/JORFTEXT000000538773.xml", "NATURE": "DECRET", "ORIGINE": "JORF" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre de l'économie et des finances,
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,
Décrète :
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 11 décembre 1995.
\n

ALAIN JUPPE

Par le Premier ministre :

Le ministre de l'économie et des finances,
JEAN ARTHUIS

Le ministre délégué au budget,

porte-parole du Gouvernement,

ALAIN LAMASSOURE

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000538773", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315818", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006315818", "liens_entrants": true }

Article L98 AUTONOME MODIFIE, en vigueur du 27/10/1995 au 03/04/2008 (Livre des procédures fiscales)