{ "article": { "LEGIARTI000006316046": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L278", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-02", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316046", "URL": "article/LEGI/ARTI/00/00/06/31/60/LEGIARTI000006316046.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL278AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1953 (AL. 1 1RE PHRASE 2EME MEMBRE DE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L277", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 1 2 (AL. 2, AL. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000339574", "#text": "LOI 81-1179 1981-12-31 ART. 9 FINANCES RECTIFICATIVE POUR 1981 :", "@sens": "source", "@cidtexte": "JORFTEXT000000339574", "@numtexte": "81-1179", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" }, { "@id": "LEGIARTI000006273593", "@num": "9", "#text": "Loi n°81-1179 du 31 décembre 1981 - art. 9 () JORF 1 JANVIER 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000339574", "@numtexte": "81-1179", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-31" }, { "@id": "LEGIARTI000006296358", "@num": "396 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "modifie l'article L278 du livre des procédures fiscales", "@sens": "source", "@typelien": "SPEC_APPLI" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133982", "@fin": "1987-07-09", "#text": "LE SURSIS DE PAIEMENT.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114557", "@fin": "1987-12-31", "#text": "LE RECOUVREMENT 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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006316046", "@fin": "1982-01-02", "@num": "L278", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020058949", "@fin": "2999-01-01", "@num": "L278", "@etat": "VIGUEUR", "@debut": "2009-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En ce qui concerne les sommes dont le recouvrement incombe aux comptables de la direction générale des impôts, à concurrence de la fraction contestée des droits, le paiement des amendes, pénalités, droits supplémentaires et tous accessoires n'est demandé qu'après qu'une décision définitive ait été prise sur la réclamation prévue par l'article L. 277.
\n
" } }, "LEGIARTI000006273593": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "9", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006273593", "URL": "article/LEGI/ARTI/00/00/06/27/35/LEGIARTI000006273593.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEBWXXXXXX009AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006316042", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316046", "@num": "L278", "#text": "Livre des procédures fiscales - art. L278 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000339574", "@num": "81-1179", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°81-1179 du 31 décembre 1981 DE FINANCES RECTIFICATIVE POUR 1981", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000339574", "@c_titre_court": "Loi n°81-1179 du 31 décembre 1981" }, { "@fin": "2999-01-01", "#text": "Loi n° 81-1179 du 31 décembre 1981 DE FINANCES RECTIFICATIVE POUR 1981 (1)", "@debut": "1982-01-01", "@id_txt": "LEGITEXT000006068710", "@c_titre_court": "Loi n° 81-1179 du 31 décembre 1981" } ], "@date_publi": "1982-01-01", "@date_signature": "1981-12-31" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006273593", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002293601", "@fin": "2999-01-01", "@num": "9", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006296358": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "396 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-04-19", "DATE_DEBUT": "1992-01-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006296358", "URL": "article/LEGI/ARTI/00/00/06/29/63/LEGIARTI000006296358.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0396ACXXXXXAE" } }, "NOTA": { "CONTENU": "
NOTA : (1) Voir l'article 207 sexies de l'annexe IV.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1929 quater", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000303845", "#text": "Décret 72-917 1972-10-02", "@sens": "source", "@cidtexte": "JORFTEXT000000303845", "@numtexte": "72-917", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1972-10-02" }, { "@id": "LEGIARTI000006326489", "@num": "1", "#text": "Décret n°92-37 du 7 janvier 1992 - art. 1 (V) JORF 12 janvier 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000722918", "@nortexte": "BUDR9104048D", "@numtexte": "92-37", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-01-07" }, { "@id": "LEGIARTI000006302010", "@num": "207 sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 207 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006493929", "@num": "1", "#text": "Loi n°71-1029 du 24 décembre 1971 - art. 1 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000874700", "@numtexte": "71-1029", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-12-24" }, { "@id": "LEGIARTI000006316041", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316046", "@num": "L278", "#text": "Livre des procédures fiscales - art. L278 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315588", "@num": "L279 A", "#text": "Livre des procédures fiscales - art. L279 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133731", "@fin": "2999-01-01", "#text": "Section I : Publicité du privilège du Trésor", "@debut": "1992-01-12" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114406", "@fin": "2999-01-01", "#text": "Chapitre II bis : Sûretés et privilèges", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084162", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1970-11-11" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296354", "@fin": "1982-01-01", "@num": "396 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296355", "@fin": "1985-03-05", "@num": "396 bis", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296356", "@fin": "1987-07-09", "@num": "396 bis", "@etat": "MODIFIE", "@debut": "1985-03-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296357", "@fin": "1992-01-12", "@num": "396 bis", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296358", "@fin": "2007-04-19", "@num": "396 bis", "@etat": "MODIFIE", "@debut": "1992-01-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296359", "@fin": "2009-02-21", "@num": "396 bis", "@etat": "MODIFIE", "@debut": "2007-04-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020285523", "@fin": "2009-08-23", "@num": "396 bis", "@etat": "MODIFIE", "@debut": "2009-02-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020989234", "@fin": "2020-01-01", "@num": "396 bis", "@etat": "MODIFIE", "@debut": "2009-08-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039439926", "@fin": "2020-01-01", "@num": "396 bis", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000039742902", "@fin": "2023-01-01", "@num": "396 bis", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044952415", "@fin": "2999-01-01", "@num": "396 bis", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. L'inscription des sommes privilégiées dues au Trésor prescrite au 1 de l'article 1929 quater du code général des impôts est faite :
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1° Si le redevable est une personne physique, au greffe du tribunal de commerce ou du tribunal de grande instance statuant commercialement, dans le ressort duquel se trouve son principal établissement commercial ;
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2° Si le redevable est une personne morale de droit privé immatriculée au registre du commerce et des sociétés, au greffe du tribunal de commerce ou du tribunal de grande instance statuant commercialement, dans le ressort duquel se trouve son siège social ;
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3° Si le redevable est une personne morale de droit privé non immatriculée au registre du commerce et des sociétés, au greffe du tribunal de grande instance dans le ressort duquel se trouve son siège.
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Pour les redevables visés aux 2° et 3° dont le siège n'est pas situé sur le territoire métropolitain ou dans les départements d'outre-mer, l'inscription est requise, selon le cas, au greffe du tribunal de commerce ou du tribunal de grande instance statuant commercialement ou au greffe du tribunal de grande instance dans le ressort duquel se trouve le principal établissement du redevable.
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2. Lorsque la publicité est faite à titre obligatoire, en application du 4 de l'article 1929 quater du code général des impôts, l'inscription des sommes déterminées dans les conditions fixées au 3 dudit article doit être requise au plus tard :
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a. Le 28 ou 29 février pour les sommes dues au 31 décembre de l'année précédente ;
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b. Le 31 mai pour les sommes dues au 31 mars de l'année courante ;
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c. Le 31 août pour les sommes dues au 30 juin de l'année courante ;
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d. Le 30 novembre pour les sommes dues au 30 septembre de l'année courante.
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L'octroi de délais de paiement ne fait pas obstacle à l'application des dispositions du présent article.
\n
3. Pour requérir l'inscription des sommes privilégiées dues au Trésor, le comptable public chargé du recouvrement remet ou adresse par lettre recommandée avec demande d'avis de réception, au greffier compétent, un bordereau établi en double exemplaire et comportant les indications suivantes :
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a. Date à laquelle il est établi ;
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b. Désignation du comptable public requérant ;
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c. Nom, prénoms, raison ou dénomination sociale, adresse de l'établissement principal ou du siège du redevable ;
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d. Montant des sommes dues au Trésor au dernier jour du trimestre civil précédant l'inscription.
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Le comptable avise le contribuable qu'il a requis une inscription à son encontre.
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4. Un des exemplaires du bordereau prévu au 3 est restitué ou renvoyé au comptable par le greffier, après avoir été revêtu de la mention d'inscription qui comprend la date de celle-ci et le numéro sous lequel elle a été faite. Le second exemplaire portant les mêmes mentions est conservé au greffe pour constituer le registre des inscriptions ; le greffier tient en outre un répertoire alphabétique.
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5. Lorsqu'un redevable a contesté une imposition ayant fait l'objet d'une inscription et qu'il bénéficie du sursis de paiement dans les conditions prévues aux articles L. 277 à L. 279 A du livre des procédures fiscales, il peut faire mentionner par le greffier l'existence de la contestation ; cette mention est portée en marge de l'inscription.
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Le redevable doit produire à cet effet une attestation délivrée par le comptable chargé du recouvrement de l'imposition contestée.
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La fraction non encore payée d'une imposition contestée ayant fait l'objet d'une mention au registre public figure d'une manière distincte sur le bordereau établi par le comptable en vue d'une nouvelle inscription dans les conditions prévues au 6, premier alinéa.
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6. Chaque nouvelle inscription requise par un même comptable à l'encontre du même redevable rend caduque l'inscription précédente.
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En dehors du cas prévu au 7, une inscription peut faire l'objet à tout moment d'une radiation totale à la diligence du redevable, sur présentation au greffe d'une attestation constatant le paiement et établie par le comptable ayant requis l'inscription. Une radiation partielle ne peut être faite que pour une somme au moins égale au montant minimum prévu pour l'inscription.
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Toute radiation consécutive à un dégrèvement est faite à l'initiative du comptable qui avait requis l'inscription. Il est de même procédé à radiation sur l'initiative du comptable en cas d'erreur commise par celui-ci sur le montant des sommes privilégiées ou sur l'identité du redevable.
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Le greffier mentionne les radiations en marge de l'inscription correspondante.
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7. Pour inscrire son privilège, le subrogé dans les droits du Trésor produit au greffier un certificat établi par le comptable public chargé du recouvrement et attestant la subrogation. Si la créance ayant fait l'objet d'une subrogation est comprise dans une inscription, le certificat vaut radiation de cette inscription à due concurrence.
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8. Les attestations ou certificats prévus aux 5, 6 et 7 sont remis en double exemplaire ou adressés aux greffiers par lettre recommandée avec demande d'avis de réception. L'un des exemplaires est rendu ou renvoyé à titre de récépissé au requérant, après avoir été revêtu, dès réception, d'une mention indiquant la date d'accomplissement de la formalité requise. Le deuxième exemplaire est conservé au greffe.
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9. Les greffiers sont tenus de délivrer à tous ceux qui le requièrent et aux frais du requérant soit un état des inscriptions existantes, soit un certificat indiquant qu'il n'existe aucune inscription. Chaque réquisition ne peut viser qu'un redevable nommément désigné.
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L'état des inscriptions délivré par le greffier doit comporter l'indication du comptable ou du tiers subrogé ayant requis l'inscription, la date de l'inscription, le montant des sommes inscrites et, le cas échéant, les mentions de contestations.
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10. Le modèle des bordereaux, attestations, certificats, réquisitions et états des inscriptions prévus aux 3, 5, 6, 7 et 9 est fixé par arrêté conjoint du ministre de l'économie et des finances et du garde des sceaux, ministre de la justice (1).
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11. En cas de destruction totale ou partielle ou de disparition, par suite d'un sinistre ou de tout autre fait, du registre de publicité des créances privilégiées du Trésor public mentionné à l'article 1er de la loi n° 71-1029 du 24 décembre 1971, quel que soit le greffe dans lequel ce registre était ou est conservé, il est procédé à sa reconstitution de la façon suivante :
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Les comptables publics qui avaient obtenu l'inscription de privilèges pour des sommes dues au Trésor, demandent au greffier, par simple requête et sur présentation du second exemplaire du bordereau d'inscription prévu au 4, la réinscription du privilège du Trésor pour les sommes indiquées sur cet exemplaire.
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Les subrogés dans les droits du Trésor procèdent de la même manière sur production du deuxième exemplaire de l'attestation ou certificat prévu au 8.
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La réinscription du privilège du Trésor ou des subrogés est notifiée par le greffier au redevable par lettre recommandée avec demande d'avis de réception dans les huit jours de cette réinscription.
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Le redevable, s'il estime que la réinscription n'est pas conforme à l'inscription primitive, peut, dans le délai de quinze jours à compter de la date de réception de cette lettre, présenter une réclamation devant la commission visée à l'article 1er du décret n° 72-917 du 2 octobre 1972.
\n
Celle-ci statue dans les conditions prévues au chapitre premier du même décret.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006296358", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316046", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006273593", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316046", "typelien": "ABROGATION" } ], "texte_version": { "JORFTEXT000000339574": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000497216", "#text": "Loi du 12 juillet 1941", "@sens": "source", "@cidtexte": "JORFTEXT000000497216", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1941-07-12" }, { "@id": "JORFTEXT000000321863", "#text": "LOI n° 72-11 du 3 janvier 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000321863", "@numtexte": "72-11", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": "JORFTEXT000000695144", "#text": "Directive 77/799/CEE du Conseil du 19 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000695144", "@nortexte": "31977L0799", "@numtexte": "77-799", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1977-12-19" }, { "@id": "LEGIARTI000006317097", "@num": "82", "#text": "Loi n°77-1467 du 30 décembre 1977 - art. 82 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000704549", "#text": "LOI n° 77-1467 du 30 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFARTI000002480161", "@num": "82", "#text": "LOI n° 77-1467 du 30 décembre 1977 - art. 82", "@sens": "source", "@cidtexte": "JORFTEXT000000704549", "@numtexte": "77-1467", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-30" }, { "@id": "JORFTEXT000000886458", "#text": "LOI n° 78-1239 du 29 décembre 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFARTI000001691486", "@num": "104", "#text": "LOI n° 78-1239 du 29 décembre 1978 - art. 104", "@sens": "source", "@cidtexte": "JORFTEXT000000886458", "@numtexte": "78-1239", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000516622", "#text": "Loi n°79-1102 du 21 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFARTI000001118219", "@num": "14", "#text": "Loi n°79-1102 du 21 décembre 1979 - art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000516622", "@numtexte": "79-1102", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1979-12-21" }, { "@id": "JORFTEXT000000704705", "#text": "Directive Européenne n°79-1070 du 6 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000704705", "@nortexte": "379L1070", "@numtexte": "79-1070", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1979-12-06" }, { "@id": "JORFTEXT000000888504", "#text": "Directive Européenne n°79-1071 du 6 décembre 1979", "@sens": "source", "@cidtexte": "JORFTEXT000000888504", "@nortexte": "379L1071", "@numtexte": "79-1071", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "1979-12-06" }, { "@id": "JORFTEXT000000705191", "#text": "Loi n°80-30 du 18 janvier 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000501865", "#text": "Décret n°81-1217 du 31 décembre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000501865", "@numtexte": "81-1217", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-12-31" }, { "@id": "JORFTEXT000000292966", "#text": "Arrêté du 5 janvier 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000292966", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-01-05" }, { "@id": "JORFTEXT000000520659", "#text": "Décision Européenne du 31 décembre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000520659", "@typelien": "MODIFIE", "@naturetexte": "DECISION_CC", "@datesignatexte": "1981-12-31" }, { "@id": "JORFTEXT000000698716", "#text": "Décret n°82-44 du 16 janvier 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000698716", "@numtexte": "82-44", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-01-16" }, { "@id": "JORFTEXT000000519381", "#text": "Décret n°82-434 du 19 mai 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000519381", "@numtexte": "82-434", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-05-19" }, { "@id": "JORFTEXT000000336525", "#text": "Décret n°82-573 du 2 juillet 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000336525", "@numtexte": "82-573", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-07-02" }, { "@id": "LEGITEXT000006063854", "#text": "Décret n°82-661 du 28 juillet 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000313513", "@numtexte": "82-661", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-07-28" }, { "@id": "LEGIARTI000006324041", "@num": "1", "#text": "Décret n°82-661 du 28 juillet 1982 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313513", "@numtexte": "82-661", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-07-28" }, { "@id": "LEGIARTI000006324042", "@num": "2", "#text": "Décret n°82-661 du 28 juillet 1982 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313513", "@numtexte": "82-661", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-07-28" }, { "@id": "LEGIARTI000006324043", "@num": "3", "#text": "Décret n°82-661 du 28 juillet 1982 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313513", "@numtexte": "82-661", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-07-28" }, { "@id": "LEGIARTI000006324045", "@num": "4", "#text": "Décret n°82-661 du 28 juillet 1982 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313513", "@numtexte": "82-661", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-07-28" }, { "@id": "LEGIARTI000006324047", "@num": "5", "#text": "Décret n°82-661 du 28 juillet 1982 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313513", "@numtexte": "82-661", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-07-28" }, { "@id": "LEGIARTI000006324047", "@num": "5", "#text": "Décret n°82-661 du 28 juillet 1982 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313513", "@numtexte": "82-661", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-07-28" }, { "@id": "LEGIARTI000006324046", "@num": "5", "#text": "Décret n°82-661 du 28 juillet 1982 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313513", "@numtexte": "82-661", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-07-28" }, { "@id": "LEGIARTI000006324046", "@num": "5", "#text": "Décret n°82-661 du 28 juillet 1982 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313513", "@numtexte": "82-661", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-07-28" }, { "@id": "LEGIARTI000006324048", "@num": "5", "#text": "Décret n°82-661 du 28 juillet 1982 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313513", "@numtexte": "82-661", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-07-28" }, { "@id": "LEGIARTI000006324048", "@num": "5", "#text": "Décret n°82-661 du 28 juillet 1982 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000313513", "@numtexte": "82-661", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1982-07-28" }, { "@id": "JORFTEXT000000331943", "#text": "Décret n°82-998 du 17 novembre 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000331943", "@numtexte": "82-998", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-11-17" }, { "@id": "JORFTEXT000000704427", "#text": "Loi n°82-1152 du 30 décembre 1982", "@sens": "cible", "@cidtexte": "JORFTEXT000000704427", "@numtexte": "82-1152", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-30" }, { "@id": "LEGIARTI000006273800", "@num": "14", "#text": "Loi n°82-1152 du 30 décembre 1982 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000704427", "@numtexte": "82-1152", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-30" }, { "@id": "JORFARTI000002278542", "@num": "14", "#text": "Loi n°82-1152 du 30 décembre 1982 - art. 14, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000704427", "@numtexte": "82-1152", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-30" }, { "@id": "JORFTEXT000000880778", "#text": "Loi n°84-1208 du 29 décembre 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "JORFARTI000001493229", "@num": "115", "#text": "Loi n°84-1208 du 29 décembre 1984 - art. 115, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000880778", "@numtexte": "84-1208", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1984-12-29" }, { "@id": "LEGITEXT000006064840", "#text": "Décret n°85-1486 du 31 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000517827", "@numtexte": "85-1486", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-31" }, { "@id": "LEGITEXT000006064840", "#text": "Décret n°85-1486 du 31 décembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000517827", "@numtexte": "85-1486", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-31" }, { "@id": "LEGIARTI000006324908", "@num": "1", "#text": "Décret n°85-1486 du 31 décembre 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517827", "@numtexte": "85-1486", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-31" }, { "@id": "LEGIARTI000006324908", "@num": "1", "#text": "Décret n°85-1486 du 31 décembre 1985 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517827", "@numtexte": "85-1486", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-31" }, { "@id": "LEGIARTI000006324909", "@num": "2", "#text": "Décret n°85-1486 du 31 décembre 1985 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517827", "@numtexte": "85-1486", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-31" }, { "@id": "LEGIARTI000006324909", "@num": "2", "#text": "Décret n°85-1486 du 31 décembre 1985 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000517827", "@numtexte": "85-1486", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-12-31" }, { "@id": "LEGIARTI000006311775", "@num": "17", "#text": "Loi n° 86-912 du 6 août 1986 - art. 17 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317767", "@numtexte": "86-912", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-08-06" }, { "@id": "LEGIARTI000006311774", "@num": "17", "#text": "Loi n°86-912 du 6 août 1986 - art. 17 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317767", "@numtexte": "86-912", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-08-06" }, { "@id": "LEGIARTI000042727403", "@num": "60", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 60 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000044260161", "@num": "60", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 60 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000042727389", "@num": "61", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 61 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000044260148", "@num": "61", "#text": "Loi n° 86-1067 du 30 septembre 1986 - art. 61 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000006420641", "@num": "60", "#text": "Loi n°86-1067 du 30 septembre 1986 - art. 60 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "LEGIARTI000006420642", "@num": "61", "#text": "Loi n°86-1067 du 30 septembre 1986 - art. 61 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512205", "@numtexte": "86-1067", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-09-30" }, { "@id": "JORFTEXT000000356878", "#text": "DECRET92-305", "@sens": "cible", "@cidtexte": "JORFTEXT000000356878", "@nortexte": "BUDD9250001D", "@numtexte": "92-305", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-03-30" }, { "@id": "LEGIARTI000006309245", "@num": "248 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 248 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309246", "@num": "248 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 248 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304214", "@num": "248 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 248 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304216", "@num": "248 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 248 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304218", "@num": "248 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 248 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315212", "@num": "L114 A", "#text": "Livre des procédures fiscales - art. L114 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315979", "@num": "L209", "#text": "Livre des procédures fiscales - art. L209 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316021", "@num": "L262", "#text": "Livre des procédures fiscales - art. L262 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316046", "@num": "L278", "#text": "Livre des procédures fiscales - art. L278 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315120", "@num": "L84", "#text": "Livre des procédures fiscales - art. L84 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316621", "@num": "R*114 A-5", "#text": "Livre des procédures fiscales - art. R*114 A-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316622", "@num": "R*114 A-5", "#text": "Livre des procédures fiscales - art. R*114 A-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316623", "@num": "R*114 A-5", "#text": "Livre des procédures fiscales - art. R*114 A-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622487", "@num": "R*114 A-5", "#text": "Livre des procédures fiscales - art. R*114 A-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°81-1179 du 31 décembre 1981", "MCS_TXT": { "MC": [ "BUDGET 1981", "LOI DE FINANCES", "LOI DE FINANCES RECTIFICATIVE", "CONSEIL CONSTITUTIONNEL", "ARTICLE NON CONFORME", "BUDGET", "COLLECTIF BUDGETAIRE", "EQUILIBRE BUDGETAIRE", "SERVICE CIVIL", "DEPENSE ORDINAIRE", "OUVERTURE", "DEPENSE EN CAPITAL", "SERVICE MILITAIRE", "BUDGET ANNEXE", "PTT", "IMPOT", "RECOUVREMENT", "SIMPLIFICATION", "FRAUDE FISCALE", "LUTTE", "DROIT DE COMMUNICATION", "PRIVILEGE DU TRESOR", "AVIS A TIERS DETENTEUR", "SURSIS DE PAIEMENT", "INTERET MORATOIRE", "CEE", "COUR", "TRIBUNAL", "AIDE JUDICIAIRE", "FRAIS", "IMPOT DIRECT LOCAL", "TAXE FONCIERE", "PROPRIETE BATIE", "TFPB", "TAXE D'HABITATION", "LOYER", "ACTUALISATION", "ARCHITECTE", "CONSEIL D'ARCHITECTURE", "URBANISME", "ENVIRONNEMENT", "CAUE", "FINANCEMENT", "TAXE DEPARTEMENTALE", "TAXE LOCALE", "TAXE", "LICENCE", "DEBITANT DE BOISSON", "TARIF PROGRESSIF", "REGION", "EPR", "TAXE REGIONALE", "RESSOURCE FISCALE", "DOUANE", "INFRACTION DOUANIERE", "SAISIE", "VEHICULE AUTOMOBILE", "MAIN-LEVEE", "CARBURANT", "COMBUSTIBLE LIQUIDE", "TAXE INTERIEURE", "PRODUIT PETROLIER", "DOM", "SOCIETE", "ENTREPRISE PUBLIQUE", "VALEUR MOBILIERE", "DROIT DE TIMBRE", "ENREGISTREMENT", "IMPOT SUR LE REVENU", "PLUS-VALUE", "SEM", "EPIC", "EMPRUNT", "PRETS", "GARANTIE DE L'ETAT", "UNEDIC", "PENSION", "RETRAITE", "OUTRE-MER", "COMMUNAUTE", "REVALORISATION", "VALIDATION LEGISLATIVE", "PAIEMENT", "MANDAT-CARTE", "VIREMENT DE COMPTE", "SUPPRESSION", "SANTE PUBLIQUE", "HOPITAL", "HOSPICE", "ETABLISSEMENT", "DEPARTEMENT", "DUFRESNE-SOMMEILLER", "DECLASSEMENT", "IMMEUBLE", "DOMAINE PUBLIC", "AFFECTATION", "COLLECTIVITE LOCALE", "DOTATION GLOBALE DE FONCTIONNEMENT", "COMMUNAUTE URBAINE", "VILLE-CENTRE", "PERSONNEL COMMUNAL" ] }, "TITREFULL": "Loi n°81-1179 du 31 décembre 1981 DE FINANCES RECTIFICATIVE POUR 1981" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000339574", "NUM": "81-1179", "DATE_PUBLI": "1982-01-01", "DATE_TEXTE": "1981-12-31", "ORIGINE_PUBLI": "JORF du 1 janvier 1982", "PAGE_DEB_PUBLI": 1, "PAGE_FIN_PUBLI": 152 } }, "META_COMMUN": { "ID": "JORFTEXT000000339574", "URL": "texte/version/JORF/TEXT/00/00/00/33/95/JORFTEXT000000339574.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9811179" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000509287": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CODE GENERAL DES IMPOTS (LIVRE DES PROCEDURES FISCALES (2EME PARTIE)) ART. 48 (AL. 2,1),ART. 2 ET 3-1 CODIFIES DANS LA PREMIERE PARTIE DU LIVRE DES PROCEDURES FISCALES A DATER DU 18-08-1993." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000314390", "#text": "Loi du 22 juillet 1889", "@sens": "source", "@cidtexte": "JORFTEXT000000314390", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1889-07-22" }, { "@id": "JORFTEXT000000312753", "#text": "Loi n°63-254 du 15 mars 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFARTI000001295111", "@num": "27", "#text": "Loi n°63-254 du 15 mars 1963 - art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000887015", "#text": "Décret n°64-40 du 17 janvier 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000887015", "@numtexte": "64-40", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-01-17" }, { "@id": "JORFTEXT000000691886", "#text": "Décret n°64-369 du 23 avril 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000691886", "@numtexte": "64-369", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-04-23" }, { "@id": "JORFTEXT000000510141", "#text": "Décret n°64-428 du 13 mai 1964", "@sens": "cible", "@cidtexte": "JORFTEXT000000510141", "@numtexte": "64-428", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-05-13" }, { "@id": "LEGIARTI000006621296", "@num": "33", "#text": "Décret n°64-902 du 31 août 1964 - art. 33 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303052", "@numtexte": "64-902", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-08-31" }, { "@id": "LEGIARTI000006621297", "@num": "33", "#text": "Décret n°64-902 du 31 août 1964 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000303052", "@numtexte": "64-902", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-08-31" }, { "@id": "JORFTEXT000000320413", "#text": "Loi n°66-10 du 6 janvier 1966", "@sens": "cible", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFARTI000002072137", "@num": "36", "#text": "Loi n°66-10 du 6 janvier 1966 - art. 36, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFARTI000001295652", "@num": "38", "#text": "Loi n°66-10 du 6 janvier 1966 - art. 38, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFTEXT000000512969", "#text": "Décision Européenne du 4 avril 1968", "@sens": "cible", "@cidtexte": "JORFTEXT000000512969", "@typelien": "MODIFIE", "@naturetexte": "DECISION_CC", "@datesignatexte": "1968-04-04" }, { "@id": "JORFTEXT000000868835", "#text": "Décret n°84-686 du 17 juillet 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "JORFTEXT000000509838", "#text": "Décret n°88-1001 du 20 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFARTI000001867845", "@num": "1", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000179801", "#text": "DECRET93-1095", "@sens": "cible", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "LEGIARTI000006312894", "@num": "1729", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1729 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006467088", "@num": "R*70-1", "#text": "Code des postes et des communications électronique - art. R*70-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070987", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293283", "@num": "23 V 13", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 23 V 13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315382", "@num": "L168", "#text": "Livre des procédures fiscales - art. L168 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315383", "@num": "L168", "#text": "Livre des procédures fiscales - art. L168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315890", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315647", "@num": "L17", "#text": "Livre des procédures fiscales - art. L17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315646", "@num": "L17", "#text": "Livre des procédures fiscales - art. L17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315895", "@num": "L172", "#text": "Livre des procédures fiscales - art. L172 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315896", "@num": "L172", "#text": "Livre des procédures fiscales - art. L172 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315408", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315898", "@num": "L176", "#text": "Livre des procédures fiscales - art. L176 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315421", "@num": "L177", "#text": "Livre des procédures fiscales - art. L177 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315904", "@num": "L178", "#text": "Livre des procédures fiscales - art. L178 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315424", "@num": "L178 A", "#text": "Livre des procédures fiscales - art. L178 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315910", "@num": "L180", "#text": "Livre des procédures fiscales - art. L180 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315425", "@num": "L181", "#text": "Livre des procédures fiscales - art. L181 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315426", "@num": "L181", "#text": "Livre des procédures fiscales - art. L181 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315915", "@num": "L182", "#text": "Livre des procédures fiscales - art. L182 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315916", "@num": "L182", "#text": "Livre des procédures fiscales - art. L182 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315430", "@num": "L186", "#text": "Livre des procédures fiscales - art. L186 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315431", "@num": "L186", "#text": "Livre des procédures fiscales - art. L186 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315433", "@num": "L188", "#text": "Livre des procédures fiscales - art. L188 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315921", "@num": "L189", "#text": "Livre des procédures fiscales - art. L189 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315437", "@num": "L190", "#text": "Livre des procédures fiscales - art. L190 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315445", "@num": "L191", "#text": "Livre des procédures fiscales - art. L191 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315962", "@num": "L192", "#text": "Livre des procédures fiscales - art. L192 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315968", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315969", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315967", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315970", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315966", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315971", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315613", "@num": "L2", "#text": "Livre des procédures fiscales - art. L2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315459", "@num": "L201", "#text": "Livre des procédures fiscales - art. L201 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315460", "@num": "L201", "#text": "Livre des procédures fiscales - art. L201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315460", "@num": "L201", "#text": "Livre des procédures fiscales - art. L201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315462", "@num": "L203", "#text": "Livre des procédures fiscales - art. L203 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315463", "@num": "L204", "#text": "Livre des procédures fiscales - art. L204 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315469", "@num": "L205", "#text": "Livre des procédures fiscales - art. L205 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315984", "@num": "L213", "#text": "Livre des procédures fiscales - art. L213 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315987", "@num": "L224", "#text": "Livre des procédures fiscales - art. L224 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315526", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316004", "@num": "L250", "#text": "Livre des procédures fiscales - art. L250 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316003", "@num": "L250", "#text": "Livre des procédures fiscales - art. L250 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315536", "@num": "L251", "#text": "Livre des procédures fiscales - art. L251 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316015", "@num": "L256", "#text": "Livre des procédures fiscales - art. L256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316016", "@num": "L256", "#text": "Livre des procédures fiscales - art. L256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316017", "@num": "L256", "#text": "Livre des procédures fiscales - art. L256 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315550", "@num": "L257", "#text": "Livre des procédures fiscales - art. L257 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315551", "@num": "L257", "#text": "Livre des procédures fiscales - art. L257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315578", "@num": "L274", "#text": "Livre des procédures fiscales - art. L274 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316038", "@num": "L275", "#text": "Livre des procédures fiscales - art. L275 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316042", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316041", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316046", "@num": "L278", "#text": "Livre des procédures fiscales - art. L278 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316047", "@num": "L279", "#text": "Livre des procédures fiscales - art. L279 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316048", "@num": "L279", "#text": "Livre des procédures fiscales - art. L279 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315932", "@num": "L48", "#text": "Livre des procédures fiscales - art. L48 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315620", "@num": "L5", "#text": "Livre des procédures fiscales - art. L5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315619", "@num": "L5", "#text": "Livre des procédures fiscales - art. L5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315950", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315951", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315952", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315954", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315953", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315679", "@num": "L55", "#text": "Livre des procédures fiscales - art. L55 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315683", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315682", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315691", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315047", "@num": "L61", "#text": "Livre des procédures fiscales - art. L61 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315694", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315695", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315701", "@num": "L64", "#text": "Livre des procédures fiscales - art. L64 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315707", "@num": "L65", "#text": "Livre des procédures fiscales - art. L65 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315710", "@num": "L66", "#text": "Livre des procédures fiscales - art. L66 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315056", "@num": "L70", "#text": "Livre des procédures fiscales - art. L70 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314938", "@num": "L8", "#text": "Livre des procédures fiscales - art. L8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315069", "@num": "L80", "#text": "Livre des procédures fiscales - art. L80 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315769", "@num": "L82", "#text": "Livre des procédures fiscales - art. L82 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315768", "@num": "L82", "#text": "Livre des procédures fiscales - art. L82 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315767", "@num": "L82", "#text": "Livre des procédures fiscales - art. L82 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315790", "@num": "L89", "#text": "Livre des procédures fiscales - art. L89 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315803", "@num": "L93", "#text": "Livre des procédures fiscales - art. L93 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315804", "@num": "L93", "#text": "Livre des procédures fiscales - art. L93 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 63-1316 du 27 décembre 1963", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "PROCEDURE", "DELAI", "PENALITE", "FISCALITE", "RECLAMATION", "REDRESSEMENT", "CONTENTIEUX", "PRODUIT DOMANIAL", "CEREALE", "VIN", "TAXE SUR LE CHIFFRE D'AFFAIRES", "TCA", "DROIT DE COMMUNICATION", "REFORME DE L'ENREGISTREMENT", "COUR", "TRIBUNAL", "TRIBUNAL ADMINISTRATIF", "CODE GENERAL DES IMPOTS", "CGI" ] }, "TITREFULL": "Loi n° 63-1316 du 27 décembre 1963 portant unification ou harmonisation des procédures, délais et ‎pénalités en matière fiscale (1)‎" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000509287", "NUM": "63-1316", "DATE_PUBLI": "1963-12-29", "DATE_TEXTE": "1963-12-27", "ORIGINE_PUBLI": "JORF du 29 décembre 1963", "PAGE_DEB_PUBLI": 11827, "PAGE_FIN_PUBLI": 11834 } }, "META_COMMUN": { "ID": "JORFTEXT000000509287", "URL": "texte/version/JORF/TEXT/00/00/00/50/92/JORFTEXT000000509287.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9631316" } } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000509287", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316046", "typelien": "CONCORDANCE" }, { "texte_version_id": "JORFTEXT000000339574", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316046", "typelien": "SPEC_APPLI" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006316046", "liens_entrants": true }

Article L278 AUTONOME ABROGE, en vigueur du 01/01/1982 au 02/01/1982 (Livre des procédures fiscales)