{ "article": { "LEGIARTI000006316008": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L199 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1988-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316008", "URL": "article/LEGI/ARTI/00/00/06/31/60/LEGIARTI000006316008.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL199ADXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 15 juillet 1988", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006275177", "@num": "93", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 93 () JORF 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "LEGIARTI000006275229", "@num": "14", "#text": "Loi n°87-1127 du 31 décembre 1987 - art. 14 () JORF 1er janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000874489", "@nortexte": "JUST8700055L", "@numtexte": "87-1127", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-31" }, { "@id": "JORFTEXT000000872790", "#text": "Décret 88-1002 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000872790", "@nortexte": "BUDF8800012D", "@numtexte": "88-1002", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191976", "@fin": "2999-01-01", "#text": "A : Dispositions générales", "@debut": "1984-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180070", "@fin": "2999-01-01", "#text": "II : Règles de procédure", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163109", "@fin": "2999-01-01", "#text": "Section II : Procédure devant les tribunaux", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006316007", "@fin": "1987-12-31", "@num": "L199 C", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316008", "@fin": "1997-04-11", "@num": "L199 C", "@etat": "MODIFIE", "@debut": "1988-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316009", "@fin": "2020-01-01", "@num": "L199 C", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000039278597", "@fin": "2999-01-01", "@num": "L199 C", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'administration, ainsi que le contribuable dans la limite du dégrèvement ou de la restitution sollicités, peuvent faire valoir tout moyen nouveau, tant devant le tribunal administratif que devant la cour administrative d'appel, jusqu'à la clôture de l'instruction. Il en est de même devant le tribunal de grande instance.
\n
" } }, "LEGIARTI000006275177": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "93", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006275177", "URL": "article/LEGI/ARTI/00/00/06/27/51/LEGIARTI000006275177.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDXXXXXXX093AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006274865", "@num": "81", "#text": "Loi n°86-1317 du 30 décembre 1986 - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "LEGIARTI000006316008", "@num": "L199 C", "#text": "Livre des procédures fiscales - art. L199 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000317543", "@nor": "ECOX8700122L", "@num": "87-1060", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°87-1060 du 30 décembre 1987 de finances pour 1988", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000317543", "@c_titre_court": "Loi n°87-1060 du 30 décembre 1987" }, { "@fin": "2999-01-01", "#text": "Loi n° 87-1060 du 30 décembre 1987 de finances pour 1988 (1)", "@debut": "1987-12-31", "@id_txt": "LEGITEXT000006068983", "@c_titre_court": "Loi n° 87-1060 du 30 décembre 1987" } ], "@date_publi": "1987-12-31", "@date_signature": "1987-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006275177", "@fin": "2999-01-01", "@num": "93", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001138796", "@fin": "2999-01-01", "@num": "93", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006275229": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "14", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006275229", "URL": "article/LEGI/ARTI/00/00/06/27/52/LEGIARTI000006275229.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PPEBJXXXXXX014AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000006068958", "#text": "Loi n°86-14 du 6 janvier 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000693697", "@numtexte": "86-14", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "LEGIARTI000006274940", "@num": "1", "#text": "Loi n°86-14 du 6 janvier 1986 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693697", "@numtexte": "86-14", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "LEGIARTI000006492530", "@num": "10", "#text": "Loi n°86-14 du 6 janvier 1986 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693697", "@numtexte": "86-14", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "LEGIARTI000006492531", "@num": "11", "#text": "Loi n°86-14 du 6 janvier 1986 - art. 11 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693697", "@numtexte": "86-14", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "LEGIARTI000006492532", "@num": "12", "#text": "Loi n°86-14 du 6 janvier 1986 - art. 12 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693697", "@numtexte": "86-14", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "LEGIARTI000006274941", "@num": "13", "#text": "Loi n°86-14 du 6 janvier 1986 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693697", "@numtexte": "86-14", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "LEGIARTI000006492534", "@num": "14", "#text": "Loi n°86-14 du 6 janvier 1986 - art. 14 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693697", "@numtexte": "86-14", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "LEGIARTI000006492535", "@num": "15", "#text": "Loi n°86-14 du 6 janvier 1986 - art. 15 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693697", "@numtexte": "86-14", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "LEGIARTI000006274942", "@num": "16", "#text": "Loi n°86-14 du 6 janvier 1986 - art. 16 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693697", "@numtexte": "86-14", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "LEGIARTI000006492538", "@num": "17", "#text": "Loi n°86-14 du 6 janvier 1986 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693697", "@numtexte": "86-14", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "LEGIARTI000006274944", "@num": "18", "#text": "Loi n°86-14 du 6 janvier 1986 - art. 18 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693697", "@numtexte": "86-14", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "LEGIARTI000006274946", "@num": "19", "#text": "Loi n°86-14 du 6 janvier 1986 - art. 19 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693697", "@numtexte": "86-14", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "LEGIARTI000006492518", "@num": "2", "#text": "Loi n°86-14 du 6 janvier 1986 - art. 2 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693697", "@numtexte": "86-14", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "LEGIARTI000006274947", "@num": "20", "#text": "Loi n°86-14 du 6 janvier 1986 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693697", "@numtexte": "86-14", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "LEGIARTI000006274949", "@num": "21", "#text": "Loi n°86-14 du 6 janvier 1986 - art. 21 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693697", "@numtexte": "86-14", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "LEGIARTI000006492520", "@num": "3", "#text": "Loi n°86-14 du 6 janvier 1986 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693697", "@numtexte": "86-14", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "LEGIARTI000006492521", "@num": "4", "#text": "Loi n°86-14 du 6 janvier 1986 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693697", "@numtexte": "86-14", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "LEGIARTI000006492522", "@num": "5", "#text": "Loi n°86-14 du 6 janvier 1986 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693697", "@numtexte": "86-14", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "LEGIARTI000006492525", "@num": "6", "#text": "Loi n°86-14 du 6 janvier 1986 - art. 6 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693697", "@numtexte": "86-14", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "LEGIARTI000006492526", "@num": "7", "#text": "Loi n°86-14 du 6 janvier 1986 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693697", "@numtexte": "86-14", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "LEGIARTI000006492527", "@num": "8", "#text": "Loi n°86-14 du 6 janvier 1986 - art. 8 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693697", "@numtexte": "86-14", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "LEGIARTI000006492529", "@num": "9", "#text": "Loi n°86-14 du 6 janvier 1986 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693697", "@numtexte": "86-14", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-01-06" }, { "@id": "LEGIARTI000006794327", "@num": "L102", "#text": "Code des pensions militaires d'invalidité et des v - art. L102 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006794328", "@num": "L102-1", "#text": "Code des pensions militaires d'invalidité et des v - art. L102-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006560903", "@num": "L1", "#text": "Code des tribunaux administratifs et des cours adm - art. L1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071344", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006560948", "@num": "L21", "#text": "Code des tribunaux administratifs et des cours adm - art. L21 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071344", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006560915", "@num": "L3", "#text": "Code des tribunaux administratifs et des cours adm - art. L3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071344", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006560916", "@num": "L4", "#text": "Code des tribunaux administratifs et des cours adm - art. L4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071344", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006560920", "@num": "L5", "#text": "Code des tribunaux administratifs et des cours adm - art. L5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071344", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006560922", "@num": "L6", "#text": "Code des tribunaux administratifs et des cours adm - art. L6 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071344", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006560923", "@num": "L7", "#text": "Code des tribunaux administratifs et des cours adm - art. L7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071344", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006560924", "@num": "L8", "#text": "Code des tribunaux administratifs et des cours adm - art. L8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071344", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316008", "@num": "L199 C", "#text": "Livre des procédures fiscales - art. L199 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006095921", "@fin": "2016-01-01", "#text": "CHAPITRE III : Procédure.", "@debut": "1988-01-01" } ] }, "@cid": "JORFTEXT000000874489", "@nor": "JUST8700055L", "@num": "87-1127", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 87-1127 du 31 décembre 1987 portant réforme du contentieux administratif", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000874489", "@c_titre_court": "Loi n°87-1127 du 31 décembre 1987" }, { "@fin": "2016-01-01", "#text": "Loi n° 87-1127 du 31 décembre 1987 portant réforme du contentieux administratif (1)", "@debut": "1988-01-01", "@id_txt": "LEGITEXT000006068986", "@c_titre_court": "Loi n° 87-1127 du 31 décembre 1987" } ], "@date_publi": "1988-01-01", "@date_signature": "1987-12-31" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006275229", "@fin": "2999-01-01", "@num": "14", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002471005", "@fin": "2999-01-01", "@num": "14", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
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" } }, "LEGIARTI000006794328": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2002-04-01", "DATE_DEBUT": "1989-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006794328", "URL": "article/LEGI/ARTI/00/00/06/79/43/LEGIARTI000006794328.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SVAXXXXXXXX1X102L01AXXAA" } }, "NOTA": { "CONTENU": "
\n
" }, "LIENS": { "LIEN": [ { "#text": "Décret 51-469 1951-04-24 JORF 26 avril 1951", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000874489", "#text": "Loi 87-1127 1987-12-31 art. 16 I", "@sens": "source", "@cidtexte": "JORFTEXT000000874489", "@nortexte": "JUST8700055L", "@numtexte": "87-1127", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1987-12-31" }, { "@id": "LEGIARTI000006275229", "@num": "14", "#text": "Loi n°87-1127 du 31 décembre 1987 - art. 14 () JORF 1er janvier 1988 en vigueur le 1er janvier 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000874489", "@nortexte": "JUST8700055L", "@numtexte": "87-1127", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1987-12-31" }, { "@id": "LEGIARTI000006697231", "@num": "84", "#text": "Loi n°2002-73 du 17 janvier 2002 - art. 84 () JORF 18 janvier 2002 en vigueur le 1er avril 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000408905", "@nortexte": "MESX0000077L", "@numtexte": "2002-73", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2002-01-17" }, { "@id": "LEGIARTI000006794327", "@num": "L102", "#text": "Code des pensions militaires d'invalidité et des v - art. L102 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006074068", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006174135", "@fin": "2002-04-01", "#text": "Section 3 : Conseil d'Etat.", "@debut": "1951-04-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006157384", "@fin": "2017-01-01", "#text": "Chapitre II : Voies de recours.", "@debut": "1951-04-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006142752", "@fin": "2017-01-01", "#text": "Titre V : Révision et voies de recours.", "@debut": "1951-04-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006128433", "@fin": "2999-01-01", "#text": "Livre Ier : Régime général des pensions militaires d'invalidité.", "@debut": "1951-04-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006107974", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1951-04-26" } ] }, "@cid": "LEGITEXT000006074068", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2017-01-01", "#text": "Code des pensions militaires d'invalidité et des victimes de la guerre", "@debut": "1951-04-26", "@id_txt": "LEGITEXT000006074068", "@c_titre_court": "Code des pensions militaires d'invalidité et des victimes de la guerre." }, { "@fin": "2999-01-01", "#text": "Code des pensions militaires d'invalidité et des victimes de guerre", "@debut": "2017-01-01", "@id_txt": "LEGITEXT000031712069", "@c_titre_court": "Code des pensions militaires d'invalidité et des victimes de guerre." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006794328", "@fin": "2002-04-01", "@num": "L102-1", "@etat": "ABROGE", "@debut": "1989-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsqu'il intente un pourvoi en cassation contre un arrêt d'une cour régionale des pensions, le ministre chargé des anciens combattants et des victimes de guerre doit, dans un délai de six mois à compter de l'enregistrement de son pourvoi, présenter un mémoire ampliatif explicitant les faits et moyens de sa requête. A défaut de présentation dudit mémoire dans le délai susvisé, il est réputé se désister de son pourvoi.
\n
Lorsqu'un particulier intente un pourvoi en cassation contre un arrêt d'une cour régionale des pensions, le ministre chargé des anciens combattants et des victimes de guerre est réputé acquiescer aux faits énoncés dans ce pourvoi si, dans un délai de six mois à compter de la communication qui lui en a été donnée, il s'est abstenu de produire un mémoire en défense.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006275229", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316008", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006275177", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316008", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000872790": { "SM": { "CONTENU": "A COMPTER DU 15-07-1988,MODIFIE ET COMPLETE LES PREMIERE ET DEUXIEME PARTIES DU LIVRE DES PROCEDURES FISCALES.
MODIFIE LES ART. L24,L62,L80-E,L182,L199-C,L277,*R94-1,*R213-3,*R255-1.
ABROGE L'ART. *R24-1.
AJOUTE L'ART. *R260-1,L'ART. L260 AUQUEL SE RATTACHE LES DISPOSITIONS DE L'ART. *R260-A-1.
L'ART. L93 DEVIENT SANS OBJET.
APPLICATION DE L'ART. 11 DE LA LOI 51247 DU 01-03-1951." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000335995", "#text": "Loi n° 51-247 du 1er mars 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFARTI000002284993", "@num": "11", "#text": "Loi n° 51-247 du 1er mars 1951 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFARTI000001492585", "@num": "2", "#text": "Loi n°87-502 du 8 juillet 1987 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "JORFARTI000001138796", "@num": "93", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 93", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFARTI000002072130", "@num": "98", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 98", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000874489", "#text": "Loi n°87-1127 du 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000874489", "@nortexte": "JUST8700055L", "@numtexte": "87-1127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-31" }, { "@id": "JORFARTI000002471005", "@num": "14", "#text": "Loi n°87-1127 du 31 décembre 1987 - art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000874489", "@nortexte": "JUST8700055L", "@numtexte": "87-1127", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-31" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFTEXT000000321412", "#text": "Loi n°87-502 du 8 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "JORFTEXT000000317543", "#text": "Loi n°87-1060 du 30 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFARTI000002072129", "@num": "97", "#text": "Loi n°87-1060 du 30 décembre 1987 - art. 97", "@sens": "source", "@cidtexte": "JORFTEXT000000317543", "@nortexte": "ECOX8700122L", "@numtexte": "87-1060", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-30" }, { "@id": "JORFTEXT000000512242", "#text": "Loi n°87-1158 du 31 décembre 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000512242", "@nortexte": "ECOX8700151L", "@numtexte": "87-1158", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-31" }, { "@id": "JORFARTI000001104657", "@num": "19", "#text": "Loi n°87-1158 du 31 décembre 1987 - art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000512242", "@nortexte": "ECOX8700151L", "@numtexte": "87-1158", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1987-12-31" }, { "@id": "JORFTEXT000000684072", "#text": "Loi n°88-70 du 22 janvier 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000684072", "@nortexte": "ECOX8700048L", "@numtexte": "88-70", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1988-01-22" }, { "@id": "LEGIARTI000006315916", "@num": "L182", "#text": "Livre des procédures fiscales - art. L182 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316008", "@num": "L199 C", "#text": "Livre des procédures fiscales - art. L199 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315657", "@num": "L24", "#text": "Livre des procédures fiscales - art. L24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315559", "@num": "L260 A", "#text": "Livre des procédures fiscales - art. L260 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316044", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315697", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315753", "@num": "L80 E", "#text": "Livre des procédures fiscales - art. L80 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316692", "@num": "R*213-3", "#text": "Livre des procédures fiscales - art. R*213-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316582", "@num": "R*24-1", "#text": "Livre des procédures fiscales - art. R*24-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316745", "@num": "R*255-1", "#text": "Livre des procédures fiscales - art. R*255-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316745", "@num": "R*255-1", "#text": "Livre des procédures fiscales - art. R*255-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316509", "@num": "R*260 A-1", "#text": "Livre des procédures fiscales - art. R*260 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024679222", "@num": "R*260 A-1", "#text": "Livre des procédures fiscales - art. R*260 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316611", "@num": "R*94-1", "#text": "Livre des procédures fiscales - art. R*94-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°88-1002 du 20 octobre 1988", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "CODE GENERAL DES IMPOTS", "CGI", "CODIFICATION", "INCORPORATION", "LIVRE DES PROCEDURES FISCALES", "BON DE REMIS", "TGI", "PROCEDURE" ] }, "TITREFULL": "Décret n°88-1002 du 20 octobre 1988 PORTANT INCORPORATION AU LIVRE DE PROCEDURES FISCALES DE DIVERS TEXTES MODIFIANT ET COMPLETANT CERTAINES DISPOSITIONS DE CE LIVRE" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000872790", "NOR": "BUDF8800012D", "NUM": "88-1002", "DATE_PUBLI": "1988-10-22", "DATE_TEXTE": "1988-10-20", "ORIGINE_PUBLI": "JORF du 22 octobre 1988", "PAGE_DEB_PUBLI": 13334 } }, "META_COMMUN": { "ID": "JORFTEXT000000872790", "URL": "texte/version/JORF/TEXT/00/00/00/87/27/JORFTEXT000000872790.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9881002" } } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000872790", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316008", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006316008", "liens_entrants": true }

Article L199 C AUTONOME MODIFIE, en vigueur du 01/01/1988 au 11/04/1997 (Livre des procédures fiscales)