{ "article": { "LEGIARTI000006315998": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L246", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-06-11", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315998", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315998.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL246AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1751 1 (1RE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1751 1 (1RE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1751 1 (1RE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1751 1 (1re phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1751 1 (1re phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006525687", "@num": "5", "#text": "Ordonnance n°45-1484 du 30 juin 1945 - art. 5 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000339789", "@numtexte": "45-1484", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-06-30" }, { "@id": "LEGIARTI000006525682", "@num": "6", "#text": "Ordonnance n°45-1484 du 30 juin 1945 - art. 6 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000339789", "@numtexte": "45-1484", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-06-30" }, { "@id": "LEGIARTI000006525688", "@num": "7", "#text": "Ordonnance n°45-1484 du 30 juin 1945 - art. 7 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000339789", "@numtexte": "45-1484", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-06-30" }, { "@id": "JORFTEXT000000516428", "#text": "LOI 52-401 1952-04-14 ART. 49", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000038725560", "@num": "1751", "#text": "Code général des impôts, CGI. - art. 1751 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147372", "@fin": "1986-12-09", "#text": "EXERCICE DES POURSUITES PENALES.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133978", "@fin": "1986-12-09", "#text": "LES PROCEDURES PENALES", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114555", "@fin": "1987-07-09", "#text": "LE CONTENTIEUX 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": "LEGIARTI000006315998", "@fin": "1983-06-11", "@num": "L246", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315999", "@fin": "1986-12-09", "@num": "L246", "@etat": "MODIFIE", "@debut": "1983-06-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316000", "@fin": "1997-04-11", "@num": "L246", "@etat": "MODIFIE", "@debut": "1986-12-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316001", "@fin": "2001-03-31", "@num": "L246", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006316002", "@fin": "2999-01-01", "@num": "L246", "@etat": "VIGUEUR", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les ventes sans factures, constatées dans les conditions prévues aux articles 5, 6 et 7 de l'ordonnance n° 45-1484 du 30 juin 1945 modifiée, sont poursuivies pénalement dans le délai le plus bref selon les procédures du flagrant délit, de l'information ou de la citation directe.
\n
" } }, "LEGIARTI000006313002": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1751", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006313002", "URL": "article/LEGI/ARTI/00/00/06/31/30/LEGIARTI000006313002.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1751AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 406 A 12 à 406 A 16", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000545997", "#text": "Décret 93-1127 1993-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160740", "@num": "406 A 12", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 A 12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299773", "@num": "406 A 13", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 A 13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Livre des procédures fiscales L246 (1 1è phr. du CGI 1751)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Loi 1940-10-05", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Nouveau code de procédure civile 485, 486", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006527720", "@num": "31", "#text": "Ordonnance n°86-1243 du 1 décembre 1986 - art. 31 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000333548", "@numtexte": "86-1243", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-12-01" }, { "@id": "LEGIARTI000006924652", "@num": "2", "#text": "Loi n°92-1442 du 31 décembre 1992 - art. 2 () JORF 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000360202", "@nortexte": "ECOX9100199L", "@numtexte": "92-1442", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006512592", "@num": "10", "#text": "Loi n°96-588 du 1 juillet 1996 - art. 10 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000560166", "@nortexte": "ECOX9600012L", "@numtexte": "96-588", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-01" }, { "@id": "LEGIARTI000006512624", "@num": "17", "#text": "Loi n°96-588 du 1 juillet 1996 - art. 17 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000560166", "@nortexte": "ECOX9600012L", "@numtexte": "96-588", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-01" }, { "@id": "LEGIARTI000006315998", "@num": "L246", "#text": "Livre des procédures fiscales - art. L246 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147256", "@fin": "2006-01-01", "#text": "B : Sanctions pénales.", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243396", "@fin": "1979-07-01", "@num": "1751", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312999", "@fin": "1982-01-01", "@num": "1751", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313000", "@fin": "1986-12-09", "@num": "1751", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313001", "@fin": "1993-08-18", "@num": "1751", "@etat": "MODIFIE", "@debut": "1986-12-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313002", "@fin": "2001-03-31", "@num": "1751", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313003", "@fin": "2006-01-01", "@num": "1751", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313004", "@fin": "2008-04-03", "@num": "1751", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618912", "@fin": "2019-07-05", "@num": "1751", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038725560", "@fin": "2999-01-01", "@num": "1751", "@etat": "VIGUEUR", "@debut": "2019-07-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. (Abrogé).
\n
\n
2. Dans tous les cas où est relevée l'infraction aux règles de facturation telles que prévues à l'article 31 modifié de l'ordonnance n° 86-1243 du 1er décembre 1986 relative à la liberté des prix et de la concurrence, l'entreprise de l'auteur du délit peut être placée sous séquestre jusqu'à l'exécution de la décision définitive. La mesure de séquestre pourra être étendue à l'ensemble du patrimoine de l'auteur du délit (1).
\n
La mise sous séquestre peut être ordonnée par le juge d'instruction ou par le tribunal correctionnel saisis, en tout état de la procédure, sur réquisition du procureur de la République. Elle peut l'être également, hors le cas de la saisine du juge d'instruction ou du tribunal correctionnel, par le président du tribunal statuant en référé dans les conditions prévues aux articles 485 et 486 du nouveau code de procédure civile. Dans tous les cas, la décision ordonnant le séquestre est, de plein droit, exécutoire par provision et sur minute, avant enregistrement.
\n
Le séquestre est confié au service des domaines dans les formes et conditions prévues par la loi validée du 5 octobre 1940, relative aux biens mis sous séquestre en conséquence d'une mesure de sûreté générale.
\n
3. Un décret pris sur le rapport du garde des sceaux, ministre de la justice, du ministre de l'économie et des finances et du secrétaire d'Etat au budget détermine les conditions d'application du présent article (2).
\n
\n
(1) Voir également livre des procédures fiscales, art. L 246.
\n
(2) Annexe III, art. 406 A 12 à 406 A 16.
" } }, "LEGIARTI000006313003": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1751", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313003", "URL": "article/LEGI/ARTI/00/00/06/31/30/LEGIARTI000006313003.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1751AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 406 A 12 à 406 A 16", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000588663", "#text": "Décret 2001-435 2001-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGITEXT000005634379", "#text": "Code de commerce L441-3 à L441-5", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160740", "@num": "406 A 12", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 A 12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299773", "@num": "406 A 13", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 A 13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315998", "@num": "L246", "#text": "Livre des procédures fiscales - art. L246 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L246 (1 1è phr. du CGI 1751)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Loi 1940-10-05", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006512592", "@num": "10", "#text": "Loi n°96-588 du 1 juillet 1996 - art. 10 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000560166", "@nortexte": "ECOX9600012L", "@numtexte": "96-588", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-01" }, { "@id": "LEGIARTI000006512624", "@num": "17", "#text": "Loi n°96-588 du 1 juillet 1996 - art. 17 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000560166", "@nortexte": "ECOX9600012L", "@numtexte": "96-588", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-07-01" }, { "#text": "Nouveau code de procédure civile 485, 486", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000219662", "#text": "Ordonnance 2000-912 2000-09-18 art. 4 I 36° JORF 21 septembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000219662", "@nortexte": "JUSX0000038R", "@numtexte": "2000-912", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-18" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147256", "@fin": "2006-01-01", "#text": "B : Sanctions pénales.", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243396", "@fin": "1979-07-01", "@num": "1751", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312999", "@fin": "1982-01-01", "@num": "1751", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313000", "@fin": "1986-12-09", "@num": "1751", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313001", "@fin": "1993-08-18", "@num": "1751", "@etat": "MODIFIE", "@debut": "1986-12-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313002", "@fin": "2001-03-31", "@num": "1751", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313003", "@fin": "2006-01-01", "@num": "1751", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313004", "@fin": "2008-04-03", "@num": "1751", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618912", "@fin": "2019-07-05", "@num": "1751", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038725560", "@fin": "2999-01-01", "@num": "1751", "@etat": "VIGUEUR", "@debut": "2019-07-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. (Abrogé).
\n
\n
2. Dans tous les cas où est relevée l'infraction aux règles de facturation telles que prévues aux articles L441-3 à L441-5 du code de commerce (1), l'entreprise de l'auteur du délit peut être placée sous séquestre jusqu'à l'exécution de la décision définitive. La mesure de séquestre pourra être étendue à l'ensemble du patrimoine de l'auteur du délit.
\n
La mise sous séquestre peut être ordonnée par le juge d'instruction ou par le tribunal correctionnel saisis, en tout état de la procédure, sur réquisition du procureur de la République. Elle peut l'être également, hors le cas de la saisine du juge d'instruction ou du tribunal correctionnel, par le président du tribunal statuant en référé dans les conditions prévues aux articles 485 et 486 du nouveau code de procédure civile. Dans tous les cas, la décision ordonnant le séquestre est, de plein droit, exécutoire par provision et sur minute, avant enregistrement.
\n
Le séquestre est confié au service des domaines dans les formes et conditions prévues par la loi validée du 5 octobre 1940, relative aux biens mis sous séquestre en conséquence d'une mesure de sûreté générale.
\n
3. Un décret pris sur le rapport du garde des sceaux, ministre de la justice, du ministre de l'économie et des finances et du secrétaire d'Etat au budget détermine les conditions d'application du présent article (2).
\n
\n
(1) Voir également livre des procédures fiscales, art. L 246.
\n
(2) Voir les articles art. 406 A 12 à 406 A 16 de l'annexe III.
" } }, "LEGIARTI000018618912": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1751", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-07-05", "DATE_DEBUT": "2008-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000018618912", "URL": "article/LEGI/ARTI/00/00/18/61/89/LEGIARTI000018618912.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence de l'article 26-IV, premier alinéa, de la loi n° 2007-1787 du 20 décembre 2007.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018559051", "@num": "1", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGIARTI000006232229", "@num": "L441-3", "#text": "Code de commerce - art. L441-3", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160740", "@num": "406 A 12", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 A 12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299773", "@num": "406 A 13", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 406 A 13 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315998", "@num": "L246", "#text": "Livre des procédures fiscales - art. L246 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006410749", "@num": "485", "#text": "Code de procédure civile - art. 485 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070716", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L246 (1 1è phr. du CGI 1751)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147294", "@fin": "2999-01-01", "#text": "C : Sanctions pénales", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243396", "@fin": "1979-07-01", "@num": "1751", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312999", "@fin": "1982-01-01", "@num": "1751", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313000", "@fin": "1986-12-09", "@num": "1751", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313001", "@fin": "1993-08-18", "@num": "1751", "@etat": "MODIFIE", "@debut": "1986-12-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313002", "@fin": "2001-03-31", "@num": "1751", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313003", "@fin": "2006-01-01", "@num": "1751", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313004", "@fin": "2008-04-03", "@num": "1751", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618912", "@fin": "2019-07-05", "@num": "1751", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038725560", "@fin": "2999-01-01", "@num": "1751", "@etat": "VIGUEUR", "@debut": "2019-07-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. (Abrogé).

2. Dans tous les cas où est relevée l'infraction aux règles de facturation telles que prévues aux articles L441-3 à L441-5 du code de commerce (1), l'entreprise de l'auteur du délit peut être placée sous séquestre jusqu'à l'exécution de la décision définitive. La mesure de séquestre pourra être étendue à l'ensemble du patrimoine de l'auteur du délit.

La mise sous séquestre peut être ordonnée par le juge d'instruction ou par le tribunal correctionnel saisis, en tout état de la procédure, sur réquisition du procureur de la République. Elle peut l'être également, hors le cas de la saisine du juge d'instruction ou du tribunal correctionnel, par le président du tribunal statuant en référé dans les conditions prévues aux articles 485 et 486 du code de procédure civile. Dans tous les cas, la décision ordonnant le séquestre est, de plein droit, exécutoire par provision et sur minute, avant enregistrement.

Le séquestre est confié au service des domaines dans les formes et conditions prévues par la loi validée du 5 octobre 1940, relative aux biens mis sous séquestre en conséquence d'une mesure de sûreté générale.

3. Un décret pris sur le rapport du garde des sceaux, ministre de la justice, du ministre de l'économie et des finances et du secrétaire d'Etat au budget détermine les conditions d'application du présent article (2).

(1) Voir également livre des procédures fiscales, art. L. 246.

(2) Voir les articles art. 406 A 12 à 406 A 16 de l'annexe III.

" } }, "LEGIARTI000038725560": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1751", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-07-05" } }, "META_COMMUN": { "ID": "LEGIARTI000038725560", "URL": "article/LEGI/ARTI/00/00/38/72/55/LEGIARTI000038725560.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038722703", "@num": "6", "#text": "Ordonnance n°2019-698 du 3 juillet 2019 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000038721017", "@nortexte": "ECOC1914005R", "@numtexte": "2019-698", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2019-07-03" }, { "@id": "LEGIARTI000006232229", "@num": "L441-3", "#text": "Code de commerce - art. L441-3", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028743895", "@num": "L441-9", "#text": "Code de commerce - art. L441-9", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006232367", "@num": "L443-3", "#text": "Code de commerce - art. 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L246", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006410749", "@num": "485", "#text": "Code de procédure civile - art. 485", "@sens": "source", "@cidtexte": "LEGITEXT000006070716", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L246 (1 1è phr. du CGI 1751)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147294", "@fin": "2999-01-01", "#text": "C : Sanctions pénales", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243396", "@fin": "1979-07-01", "@num": "1751", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312999", "@fin": "1982-01-01", "@num": "1751", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313000", "@fin": "1986-12-09", "@num": "1751", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313001", "@fin": "1993-08-18", "@num": "1751", "@etat": "MODIFIE", "@debut": "1986-12-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313002", "@fin": "2001-03-31", "@num": "1751", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313003", "@fin": "2006-01-01", "@num": "1751", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313004", "@fin": "2008-04-03", "@num": "1751", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618912", "@fin": "2019-07-05", "@num": "1751", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038725560", "@fin": "2999-01-01", "@num": "1751", "@etat": "VIGUEUR", "@debut": "2019-07-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

1. (Abrogé).

2. Dans tous les cas où est constaté un manquement aux règles de facturation telles que prévues aux articles L. 441-9 et L. 443-3 du code de commerce (1), l'entreprise de l'auteur du délit peut être placée sous séquestre jusqu'à l'exécution de la décision définitive. La mesure de séquestre pourra être étendue à l'ensemble du patrimoine de l'auteur du délit.

(1) Voir également livre des procédures fiscales, art. L. 246.

(2) Voir les articles art. 406 A 12 à 406 A 16 de l'annexe III.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006313002", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315998", "typelien": "CITATION" }, { "article_id": "LEGIARTI000018618912", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315998", "typelien": "CITATION" }, { "article_id": "LEGIARTI000038725560", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315998", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006313003", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315998", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000516428": { "SM": { "CONTENU": "Modification du code général des impôts, du code des douanes, du code d'instruction criminelle. \nModification de l'ordonnance n° 45-2250 du 4 octobre 1945 portant organisation de la sécurité sociale : modification des articles 45, 31. \nModification de la loi n° 47-1684 du 3 septembre 1947 rétablissant et règlementant le conseil supérieur des transports : abrogation des articles 5 à 8.\nAbrogation de la loi n° 49-58 modifiant et complétant la loi n° 47-1684 du 3 septembre 1947 rétablissant et règlementant le conseil supérieur des transports du 14 janvier 1949.\nModification de la loi n° 51-1495 du 31 décembre 1951 relative au développement des crédits affectés aux dépenses de fonctionnement des services civils pour l'exercice 1952 (marine marchande) : abrogation de l'article 2.\nModification de la loi de finances du 29 juillet 1881 : modification de l'article 35. Modification du décret du 31 mai 1862 portant règlement général sur la comptabilité publique : modification de l'article 56. \nModification du décret n° 48-2016 du 31 décembre 1948 : modification de l'article 4.\nModification de la loi du 1er août 1905 sur les fraudes et falsifications en matière de produits ou de services : modification de l'article 9. \nModification de la loi n° 52-4 du 3 janvier 1952 : modification de l'article 8. \nModification de la loi n° 51-1509 du 31 décembre 1951 : modification de l'article 6." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE: ART. 49,ART. 13 INCORPORE DANS LE CODE DE LA SANTE PUBLIQUE,ART. 25-III" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000877119", "#text": "Loi du 29 juillet 1881", "@sens": "source", "@cidtexte": "JORFTEXT000000877119", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1881-07-29" }, { "@id": "JORFTEXT000000877119", "#text": "Loi du 29 juillet 1881", "@sens": "source", "@cidtexte": "JORFTEXT000000877119", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1881-07-29" }, { "@id": "JORFTEXT000000508748", "#text": "Loi du 1 août 1905", "@sens": "source", "@cidtexte": "JORFTEXT000000508748", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1905-08-01" }, { "@id": "JORFTEXT000000339789", "#text": "Ordonnance n°45-1484 du 30 juin 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000339789", "@numtexte": "45-1484", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-06-30" }, { "@id": "LEGIARTI000038229390", "@num": "31", "#text": "Ordonnance n° 45-2250 du 4 octobre 1945 - art. 31 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698857", "@numtexte": "45-2250", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-10-04" }, { "@id": "LEGIARTI000038229364", "@num": "45", "#text": "Ordonnance n° 45-2250 du 4 octobre 1945 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000698857", "@numtexte": "45-2250", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-10-04" }, { "@id": "JORFTEXT000000698857", "#text": "Ordonnance n° 45-2250 du 4 octobre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000698857", "@numtexte": "45-2250", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-10-04" }, { "@id": "JORFTEXT000000509718", "#text": "LOI n° 47-1684 du 3 septembre 1947", "@sens": "source", "@cidtexte": "JORFTEXT000000509718", "@numtexte": "47-1684", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1947-09-03" }, { "@id": "JORFTEXT000000496201", "#text": "Décret n° 48-2016 du 31 décembre 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000496201", "@numtexte": "48-2016", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-31" }, { "@id": "JORFTEXT000000501678", "#text": "LOI n° 49-58 du 14 janvier 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000501678", "@numtexte": "49-58", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-01-14" }, { "@id": "JORFTEXT000000691940", "#text": "Loi n°49-1040 du 1 août 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000691940", "@numtexte": "49-1040", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1949-08-01" }, { "@id": "JORFTEXT000000886663", "#text": "Loi n°51-1480 du 30 décembre 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000886663", "@numtexte": "51-1480", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-12-30" }, { "@id": "LEGIARTI000006319197", "@num": "1", "#text": "Loi n°52-401 du 14 avril 1952 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000006319218", "@num": "20", "#text": "Loi n°52-401 du 14 avril 1952 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000006319284", "@num": "25", "#text": "Loi n°52-401 du 14 avril 1952 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000006319226", "@num": "28", "#text": "Loi n°52-401 du 14 avril 1952 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000006319202", "@num": "6", "#text": "Loi n°52-401 du 14 avril 1952 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000006319262", "@num": "60", "#text": "Loi n°52-401 du 14 avril 1952 - art. 60 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000006319263", "@num": "61", "#text": "Loi n°52-401 du 14 avril 1952 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000006319264", "@num": "62", "#text": "Loi n°52-401 du 14 avril 1952 - art. 62 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000006319265", "@num": "63", "#text": "Loi n°52-401 du 14 avril 1952 - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "JORFTEXT000000282451", "#text": "Arrêté du 16 avril 1952", "@sens": "cible", "@cidtexte": "JORFTEXT000000282451", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1952-04-16" }, { "@id": "JORFTEXT000000701682", "#text": "du 17 avril 1952", "@sens": "cible", "@cidtexte": "JORFTEXT000000701682", "@typelien": "APPLICATION", "@naturetexte": "INSTRUCTIONEURO", "@datesignatexte": "1952-04-17" }, { "@id": "JORFTEXT000000886601", "#text": "Décret n°52-510 du 7 mai 1952", "@sens": "cible", "@cidtexte": "JORFTEXT000000886601", "@numtexte": "52-510", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1952-05-07" }, { "@id": "JORFTEXT000000325354", "#text": "Décret n°52-804 du 30 juin 1952", "@sens": "cible", "@cidtexte": "JORFTEXT000000325354", "@numtexte": "52-804", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1952-06-30" }, { "@id": "JORFTEXT000000512405", "#text": "Loi n°52-799 du 10 juillet 1952", "@sens": "cible", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000251487", "#text": "Arrêté du 19 juillet 1952", "@sens": "cible", "@cidtexte": "JORFTEXT000000251487", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1952-07-19" }, { "@id": "JORFTEXT000000867826", "#text": "Décret n°52-951 du 7 août 1952", "@sens": "cible", "@cidtexte": "JORFTEXT000000867826", "@numtexte": "52-951", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1952-08-07" }, { "@id": "JORFTEXT000000503568", "#text": "Décret n°52-1043 du 8 septembre 1952", "@sens": "cible", "@cidtexte": "JORFTEXT000000503568", "@numtexte": "52-1043", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1952-09-08" }, { "@id": "JORFTEXT000000508784", "#text": "Loi n°53-306 du 10 avril 1953", "@sens": "cible", "@cidtexte": "JORFTEXT000000508784", "@numtexte": "53-306", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1953-04-10" }, { "@id": "LEGIARTI000006759091", "@num": "5", "#text": "Loi n°53-306 du 10 avril 1953 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508784", "@numtexte": "53-306", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1953-04-10" }, { "@id": "JORFTEXT000000489441", "#text": "Décret n°53-950 du 30 septembre 1953", "@sens": "cible", "@cidtexte": "JORFTEXT000000489441", "@numtexte": "53-950", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000317034", "#text": "LOI DE FINANCES POUR L'EXERCICE 1954", "@sens": "cible", "@cidtexte": "JORFTEXT000000317034", "@numtexte": "53-1308", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1953-12-31" }, { "@id": "JORFTEXT000000317039", "#text": "Loi n°53-1321 du 31 décembre 1953", "@sens": "cible", "@cidtexte": "JORFTEXT000000317039", "@numtexte": "53-1321", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1953-12-31" }, { "@id": "JORFARTI000002276058", "@num": "3", "#text": "Loi n°53-1321 du 31 décembre 1953 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000317039", "@numtexte": "53-1321", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1953-12-31" }, { "@id": "JORFTEXT000000673895", "#text": "Décret n°54-82 du 22 janvier 1954", "@sens": "cible", "@cidtexte": "JORFTEXT000000673895", "@numtexte": "54-82", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1954-01-22" }, { "@id": "JORFTEXT000000509513", "#text": "Loi n°54-293 du 17 mars 1954", "@sens": "cible", "@cidtexte": "JORFTEXT000000509513", "@numtexte": "54-293", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1954-03-17" }, { "@id": "JORFTEXT000000303176", "#text": "Décret n°54-895 du 2 septembre 1954", "@sens": "cible", "@cidtexte": "JORFTEXT000000303176", "@numtexte": "54-895", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1954-09-02" }, { "@id": "JORFTEXT000000687289", "#text": "Décret n°56-686 du 9 juillet 1956", "@sens": "cible", "@cidtexte": "JORFTEXT000000687289", "@numtexte": "56-686", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1956-07-09" }, { "@id": "JORFTEXT000000516995", "#text": "Ordonnance n°58-1297 du 23 décembre 1958", "@sens": "cible", "@cidtexte": "JORFTEXT000000516995", "@numtexte": "58-1297", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-23" }, { "@id": "JORFARTI000001118402", "@num": "29", "#text": "Ordonnance n°58-1297 du 23 décembre 1958 - art. 29, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000516995", "@numtexte": "58-1297", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-23" }, { "@id": "JORFTEXT000000705213", "#text": "Ordonnance n°58-1383 du 31 décembre 1958", "@sens": "cible", "@cidtexte": "JORFTEXT000000705213", "@numtexte": "58-1383", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-31" }, { "@id": "JORFTEXT000000299599", "#text": "Décret n°62-163 du 9 février 1962", "@sens": "cible", "@cidtexte": "JORFTEXT000000299599", "@numtexte": "62-163", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1962-02-09" }, { "@id": "JORFTEXT000000509940", "#text": "Décret n°62-580 du 15 mai 1962", "@sens": "cible", "@cidtexte": "JORFTEXT000000509940", "@numtexte": "62-580", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1962-05-15" }, { "@id": "JORFTEXT000000329459", "#text": "Décret n°63-528 du 25 mai 1963", "@sens": "cible", "@cidtexte": "JORFTEXT000000329459", "@numtexte": "63-528", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1963-05-25" }, { "@id": "JORFTEXT000000496360", "#text": "Décret n°65-714 du 24 août 1965", "@sens": "cible", "@cidtexte": "JORFTEXT000000496360", "@numtexte": "65-714", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1965-08-24" }, { "@id": "JORFTEXT000000321626", "#text": "Loi n°70-601 du 9 juillet 1970", "@sens": "cible", "@cidtexte": "JORFTEXT000000321626", "@numtexte": "70-601", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1970-07-09" }, { "@id": "LEGIARTI000006519437", "@num": "6", "#text": "Loi n°70-601 du 9 juillet 1970 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321626", "@numtexte": "70-601", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-07-09" }, { "@id": "LEGIARTI000020242275", "@num": "6", "#text": "Loi n°70-601 du 9 juillet 1970 - art. 6 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321626", "@numtexte": "70-601", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-07-09" }, { "@id": "JORFARTI000002469363", "@num": "6", "#text": "Loi n°70-601 du 9 juillet 1970 - art. 6, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000321626", "@numtexte": "70-601", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1970-07-09" }, { "@id": "JORFTEXT000000521950", "#text": "Loi n°75-574 du 4 juillet 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000521950", "@numtexte": "75-574", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-07-04" }, { "@id": "JORFARTI000001310193", "@num": "4", "#text": "Loi n°75-574 du 4 juillet 1975 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000521950", "@numtexte": "75-574", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-07-04" }, { "@id": "JORFTEXT000000879844", "#text": "Loi n°76-633 du 13 juillet 1976", "@sens": "cible", "@cidtexte": "JORFTEXT000000879844", "@numtexte": "76-633", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-13" }, { "@id": "JORFTEXT000000339241", "#text": "Loi n°78-753 du 17 juillet 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "JORFARTI000001884247", "@num": "56", "#text": "Loi n°78-753 du 17 juillet 1978 - art. 56, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "LEGIARTI000006880127", "@num": "6", "#text": "Décret n°85-891 du 16 août 1985 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871783", "@numtexte": "85-891", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-16" }, { "@id": "LEGIARTI000017747472", "@num": "6", "#text": "Décret n°85-891 du 16 août 1985 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871783", "@numtexte": "85-891", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-16" }, { "@id": "LEGIARTI000006880675", "@num": "5", "#text": "Décret n°86-567 du 14 mars 1986 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522439", "@numtexte": "86-567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-14" }, { "@id": "LEGIARTI000006880674", "@num": "5", "#text": "Décret n°86-567 du 14 mars 1986 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522439", "@numtexte": "86-567", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-03-14" }, { "@id": "JORFTEXT000000333548", "#text": "Ordonnance n°86-1243 du 1 décembre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000333548", "@numtexte": "86-1243", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-12-01" }, { "@id": "JORFARTI000002293980", "@num": "57", "#text": "Ordonnance n°86-1243 du 1 décembre 1986 - art. 57, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000333548", "@numtexte": "86-1243", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-12-01" }, { "@id": "JORFTEXT000000720683", "#text": "LOI91-1385", "@sens": "cible", "@cidtexte": "JORFTEXT000000720683", "@nortexte": "EQUX9100067L", "@numtexte": "91-1385", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-31" }, { "@id": "JORFTEXT000000174868", "#text": "ORDONNANCE92-254", "@sens": "cible", "@cidtexte": "JORFTEXT000000174868", "@nortexte": "DOMX9200003R", "@numtexte": "92-254", "@typelien": "APPLICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1992-10-04" }, { "@id": "JORFTEXT000000357311", "#text": "DECRET92-608", "@sens": "cible", "@cidtexte": "JORFTEXT000000357311", "@nortexte": "EQUT9200582D", "@numtexte": "92-608", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-07-03" }, { "@id": "JORFTEXT000000357232", "#text": "DECRET92-609", "@sens": "cible", "@cidtexte": "JORFTEXT000000357232", "@nortexte": "EQUT9200450D", "@numtexte": "92-609", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-07-03" }, { "@id": "JORFTEXT000000542541", "#text": "LOI92-1445", "@sens": "cible", "@cidtexte": "JORFTEXT000000542541", "@nortexte": "EQUX9200143L", "@numtexte": "92-1445", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006924692", "@num": "4", "#text": "Loi n°92-1445 du 31 décembre 1992 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542541", "@nortexte": "EQUX9200143L", "@numtexte": "92-1445", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006924693", "@num": "4", "#text": "Loi n°92-1445 du 31 décembre 1992 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542541", "@nortexte": "EQUX9200143L", "@numtexte": "92-1445", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000187054", "#text": "LOI95-96", "@sens": "cible", "@cidtexte": "JORFTEXT000000187054", "@nortexte": "ECOX9400126L", "@numtexte": "95-96", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1995-02-01" }, { "@id": "JORFTEXT000000737922", "#text": "DECRET97-1018", "@sens": "cible", "@cidtexte": "JORFTEXT000000737922", "@nortexte": "EQUT9701157D", "@numtexte": "97-1018", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-11-06" }, { "@id": "JORFTEXT000000386042", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000386042", "@nortexte": "EQUT9701985A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-12-29" }, { "@id": "JORFTEXT000000388282", "#text": "LOI98-69", "@sens": "cible", "@cidtexte": "JORFTEXT000000388282", "@nortexte": "EQUX9700139L", "@numtexte": "98-69", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-02-06" }, { "@id": "JORFTEXT000000697793", "#text": "du 22 décembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000697793", "@nortexte": "CTEX9803330V", "@typelien": "APPLICATION", "@datesignatexte": "1998-12-22" }, { "@id": "JORFTEXT000000760118", "#text": "DECRET99-295", "@sens": "cible", "@cidtexte": "JORFTEXT000000760118", "@nortexte": "EQUT9900381D", "@numtexte": "99-295", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-04-15" }, { "@id": "JORFTEXT000000198352", "#text": "DECRET99-752", "@sens": "cible", "@cidtexte": "JORFTEXT000000198352", "@nortexte": "EQUT9900775D", "@numtexte": "99-752", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-30" }, { "@id": "LEGIARTI000006883139", "@num": "15", "#text": "Décret n°99-752 du 30 août 1999 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198352", "@nortexte": "EQUT9900775D", "@numtexte": "99-752", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-30" }, { "@id": "LEGIARTI000025088567", "@num": "15", "#text": "Décret n°99-752 du 30 août 1999 - art. 15 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198352", "@nortexte": "EQUT9900775D", "@numtexte": "99-752", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-30" }, { "@id": "LEGIARTI000006883120", "@num": "2", "#text": "Décret n°99-752 du 30 août 1999 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198352", "@nortexte": "EQUT9900775D", "@numtexte": "99-752", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-30" }, { "@id": "LEGIARTI000006883121", "@num": "2", "#text": "Décret n°99-752 du 30 août 1999 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000198352", "@nortexte": "EQUT9900775D", "@numtexte": "99-752", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-08-30" }, { "@id": "JORFTEXT000000750508", "#text": "Arrêté", "@sens": "cible", "@cidtexte": "JORFTEXT000000750508", "@nortexte": "EQUT9901625A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1999-11-19" }, { "@id": "LEGIARTI000006878872", "@num": "12", "#text": "Loi n°2002-3 du 3 janvier 2002 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000770901", "@nortexte": "EQUX0000153L", "@numtexte": "2002-3", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-03" }, { "@id": "LEGIARTI000006878873", "@num": "12", "#text": "Loi n°2002-3 du 3 janvier 2002 - art. 12 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000770901", "@nortexte": "EQUX0000153L", "@numtexte": "2002-3", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-03" }, { "@id": "JORFTEXT000000603464", "#text": "LOI2003-495", "@sens": "cible", "@cidtexte": "JORFTEXT000000603464", "@nortexte": "EQUX0200012L", "@numtexte": "2003-495", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2003-06-12" }, { "@id": "JORFTEXT000000796479", "#text": "Ordonnance2003-1216", "@sens": "cible", "@cidtexte": "JORFTEXT000000796479", "@nortexte": "JUSX0300197R", "@numtexte": "2003-1216", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2003-12-18" }, { "@id": "JORFTEXT000000452052", "#text": "LOI2005-882", "@sens": "cible", "@cidtexte": "JORFTEXT000000452052", "@nortexte": "PMEX0500079L", "@numtexte": "2005-882", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-08-02" }, { "@id": "LEGITEXT000017647692", "#text": "Décret n°2007-1743\n du 11 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017644036", "@nortexte": "DEVT0754630D", "@numtexte": "2007-1743", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-11" }, { "@id": "LEGITEXT000022123003", "#text": "Décret n°2010-389\n du 19 avril 2010 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000022122454", "@nortexte": "DEVT0929248D", "@numtexte": "2010-389", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-19" }, { "@id": "JORFTEXT000022122454", "#text": "Décret n°2010-389 du 19 avril 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022122454", "@nortexte": "DEVT0929248D", "@numtexte": "2010-389", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-19" }, { "@id": "LEGIARTI000006886748", "@num": "1", "#text": "Arrêté du 12 novembre 1986 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075005", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-11-12" }, { "@id": "LEGIARTI000006886747", "@num": "1", "#text": "Arrêté du 12 novembre 1986 - art. 1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006075005", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1986-11-12" }, { "@id": "LEGIARTI000006310517", "@num": "813", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 813 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310516", "@num": "813", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 813 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310514", "@num": "813", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 813 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310512", "@num": "813", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 813 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310511", "@num": "813", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 813 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310515", "@num": "813", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 813 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310513", "@num": "813", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 813 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006876074", "@num": "R251", "#text": "Code de la route - art. R251 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074947", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006876072", "@num": "R251", "#text": "Code de la route - art. R251 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074947", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006876073", "@num": "R251", "#text": "Code de la route - art. R251 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074947", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006876071", "@num": "R251", "#text": "Code de la route - art. R251 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074947", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006876158", "@num": "R277", "#text": "Code de la route - art. R277 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074947", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006876156", "@num": "R277", "#text": "Code de la route - art. R277 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074947", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006876157", "@num": "R277", "#text": "Code de la route - art. R277 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074947", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006841879", "@num": "R325-3", "#text": "Code de la route. - art. R325-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074228", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006841878", "@num": "R325-3", "#text": "Code de la route. - art. R325-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074228", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006841880", "@num": "R325-3", "#text": "Code de la route. - art. R325-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074228", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693446", "@num": "L518", "#text": "Code de la santé publique - art. L518 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006693445", "@num": "L518", "#text": "Code de la santé publique - art. L518 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615236", "@num": "284 quater", "#text": "Code des douanes - art. 284 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615237", "@num": "284 quater", "#text": "Code des douanes - art. 284 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615238", "@num": "284 quater", "#text": "Code des douanes - art. 284 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020242295", "@num": "284 quater", "#text": "Code des douanes - art. 284 quater (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006290734", "@num": "52", "#text": "Code des marchés publics - art. 52 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069562", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006290733", "@num": "52", "#text": "Code des marchés publics - art. 52 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069562", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006466015", "@num": "L128", "#text": "Code des postes et des communications électronique - art. L128 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070987", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316001", "@num": "L246", "#text": "Livre des procédures fiscales - art. L246 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315999", "@num": "L246", "#text": "Livre des procédures fiscales - art. L246 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315998", "@num": "L246", "#text": "Livre des procédures fiscales - art. L246 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316000", "@num": "L246", "#text": "Livre des procédures fiscales - art. L246 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316002", "@num": "L246", "#text": "Livre des procédures fiscales - art. L246 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000882646", "#text": "Loi du 22 juillet 1867", "@sens": "source", "@cidtexte": "JORFTEXT000000882646", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1867-07-22" } ] }, "TITRE": "LOI n° 52-401 du 14 avril 1952", "MCS_TXT": { "MC": [ "BUDGET", "LOI DE FINANCES POUR 1952", "OUVERTURE DE CREDIT", "DEPENSE", "PROJET DE LOI", "CIRCULATION", "ROUTE", "INVESTISSEMENT ROUTIER", "FONDS SPECIAL", "SECURITE SOCIALE", "REGIME SOCIAL", "CONJOINT SEPARE", "DIVORCE", "SEPARATION", "VEUVAGE", "SANTE PUBLIQUE", "PHARMACIE", "CODIFICATION", "COTISATION", "SALAIRE LIMITE", "MODALITE DE CALCUL", "PENSIONS", "RETRAITE", "NON SALARIE", "ALLOCATION TEMPORAIRE", "ALLOCATION VIEILLESSE", "FONDS NATIONAL AGRICOLE", "CHEMIN DE FER", "CONVENTION", "REGIME FINANCIER", "TRANSPORT", "COORDINATION", "RAIL-ROUTE", "INFRACTION", "CONSEIL SUPERIEUR DES TRANSPORTS", "IMPOT", "TAXE", "IMPOT SUR LE REVENU", "CENTRE DE GESTION", "BENEFICE INDUSTRIEL", "BENEFICE COMMERCIAL", "DROIT D'ENREGISTREMENT", "DROIT DE TIMBRE", "LOI DE FINANCES", "BUDGET 1952", "COMBUSTIBLE", "COMBUSTIBLE LIQUIDE", "REGIME FISCAL", "TAXE INTERIEURE DE CONSOMMATION", "PRODUIT PETROLIER", "EVALUATION", "FISC", "STOCK", "ENREGISTREMENT", "MUTATION A TITRE GRATUIT", "VALEUR MOBILIERE", "AMNISTIE FISCALE", "FRAUDE FISCALE", "COMMISSION CONSULTATIVE DEPARTEMENTALE", "CONTROLE FISCAL", "COMMERCE", "INDUSTRIE", "VENTE", "FACTURATION", "VENTE SANS FACTURE", "SANCTION", "COUR", "TRIBUNAL", "OUTRE-MER", "AMENDE PENALE", "FRAUDE", "REGLEMENTATION GENERALE", "LOI DU 01-08-1905" ] }, "TITREFULL": "LOI n° 52-401 du 14 avril 1952 de finances pour l'exercice 1952" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000516428", "NUM": "52-401", "DATE_PUBLI": "1952-04-15", "DATE_TEXTE": "1952-04-14", "ORIGINE_PUBLI": "JORF du 15 avril 1952", "PAGE_DEB_PUBLI": 3921, "PAGE_FIN_PUBLI": 3984 } }, "META_COMMUN": { "ID": "JORFTEXT000000516428", "URL": "texte/version/JORF/TEXT/00/00/00/51/64/JORFTEXT000000516428.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX952401" } }, "RECT": { "CONTENU": "RECT. JO DU 23-04-1952 P4203.
RECT. JO DU 06-06-1952 P5691.
RECT. JO DU 25-04-1952 P5691" }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000516428", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006315998", "typelien": "CONCORDANCE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006315998", "liens_entrants": true }

Article L246 AUTONOME MODIFIE, en vigueur du 01/01/1982 au 11/06/1983 (Livre des procédures fiscales)