{ "article": { "LEGIARTI000006316148": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R36 B-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2004-08-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006316148", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316148.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR036AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323275", "@num": "11", "#text": "Ordonnance n°2004-281 du 25 mars 2004 - art. 11 () JORF 27 mars 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000797800", "@nortexte": "ECOX0400020R", "@numtexte": "2004-281", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-03-25" }, { "@id": "JORFTEXT000000256097", "#text": "Décret 2004-1070 2004-10-08", "@sens": "source", "@cidtexte": "JORFTEXT000000256097", "@nortexte": "ECOF0400053D", "@numtexte": "2004-1070", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-08" }, { "@id": "LEGIARTI000006315659", "@num": "L28", "#text": "Livre des procédures fiscales - art. L28 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314982", "@num": "L31", "#text": "Livre des procédures fiscales - art. L31 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314988", "@num": "L34", "#text": "Livre des procédures fiscales - art. L34 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197482", "@fin": "2999-01-01", "#text": "1 : Contributions indirectes", "@debut": "1984-07-24" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191990", "@fin": "2999-01-01", "#text": "B : Contrôle sur les lieux d'exercice d'activité", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180141", "@fin": "2999-01-01", "#text": "III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163133", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316146", "@fin": "2000-03-31", "@num": "R36 B-1", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316147", "@fin": "2004-08-31", "@num": "R36 B-1", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006316148", "@fin": "2999-01-01", "@num": "R36 B-1", "@etat": "VIGUEUR", "@debut": "2004-08-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La direction générale des douanes et droits indirects exerce les compétences prévues aux articles L. 28, L. 29, L. 31, L. 32, L. 34, L 34 A, L. 35, L. 36 et L. 36 A.
\n
" } }, "LEGIARTI000006314982": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L31", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-12-31", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006314982", "URL": "article/LEGI/ARTI/00/00/06/31/49/LEGIARTI000006314982.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL031AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 324 (AL. 4, AL. 5)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 324 (AL. 4, AL. 5)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006309768", "@num": "324", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 324 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1934-07-19 ART. 12 (LOI 1934-07-06 ART. 13)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 1934-07-19 ART. 12 (LOI 1934-07-06 ART. 13)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006927475", "@num": "1", "#text": "Décret n°93-265 du 26 février 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "#text": "LOI 1903-03-31 ART. 19", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1903-03-31 ART. 19", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1923-02-28 ART. 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1923-02-28 ART. 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006316148", "@num": "R36 B-1", "#text": "Livre des procédures fiscales - art. R36 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197477", "@fin": "2007-09-01", "#text": "Contributions indirectes.", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191967", "@fin": "2999-01-01", "#text": "B : Contrôle sur les lieux d'exercice de l'activité", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180031", "@fin": "2999-01-01", "#text": "III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163089", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314982", "@fin": "1992-12-31", "@num": "L31", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314983", "@fin": "2020-12-31", "@num": "L31", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042915045", "@fin": "2999-01-01", "@num": "L31", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Chez les bouilleurs de cru titulaires d'un compte d'entrepôt, l'intervention des agents de l'administration des impôts n'est autorisée que pour la constatation des alcools détenus et seulement au moment de la campagne suivante de distillation ; les intéressés ont la faculté de se faire assister de deux témoins majeurs qui peuvent signer leurs dépositions au procès-verbal mais dont l'absence ne peut faire obstacle à l'action des agents.
\n
" } }, "LEGIARTI000006314983": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L31", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "1992-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006314983", "URL": "article/LEGI/ARTI/00/00/06/31/49/LEGIARTI000006314983.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL031AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 324 (AL. 4, AL. 5)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 1934-07-19 ART. 12 (LOI 1934-07-06 ART. 13)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006318463", "@num": "108", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 108 (Ab) JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006535294", "@num": "1", "#text": "Décret n°92-1431 du 30 décembre 1992 - art. 1 (VT) JORF 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000725511", "@nortexte": "BUDF9200035D", "@numtexte": "92-1431", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006927475", "@num": "1", "#text": "Décret n°93-265 du 26 février 1993 - art. 1 (V) JORF 28 février 1993 en vigueur le 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006927475", "@num": "1", "#text": "Décret n°93-265 du 26 février 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006309768", "@num": "324", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 324 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1903-03-31 ART. 19", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1923-02-28 ART. 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006316148", "@num": "R36 B-1", "#text": "Livre des procédures fiscales - art. R36 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197478", "@fin": "2999-01-01", "#text": "1 : Contributions indirectes", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191967", "@fin": "2999-01-01", "#text": "B : Contrôle sur les lieux d'exercice de l'activité", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180031", "@fin": "2999-01-01", "#text": "III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163089", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314982", "@fin": "1992-12-31", "@num": "L31", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314983", "@fin": "2020-12-31", "@num": "L31", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042915045", "@fin": "2999-01-01", "@num": "L31", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Chez les bouilleurs de cru titulaires d'un compte d'entrepôt, l'intervention des agents de l'administration n'est autorisée que pour la constatation des alcools détenus et seulement au moment de la campagne suivante de distillation ; les intéressés ont la faculté de se faire assister de deux témoins majeurs qui peuvent signer leurs dépositions au procès-verbal mais dont l'absence ne peut faire obstacle à l'action des agents.
\n
" } }, "LEGIARTI000006314988": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L34", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-12-31", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006314988", "URL": "article/LEGI/ARTI/00/00/06/31/49/LEGIARTI000006314988.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL034AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 492", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 492, 515", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 515 (al. 3 P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "JORFTEXT000000337222", "#text": "Décret 79-200 1979-03-05 ART. 3 : le terme degré est remplacé par titre alcoométrique volumique", "@sens": "source", "@cidtexte": "JORFTEXT000000337222", "@numtexte": "79-200", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1979-03-05" }, { "@id": "LEGIARTI000006927475", "@num": "1", "#text": "Décret n°93-265 du 26 février 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006309943", "@num": "494", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 494 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309968", "@num": "515", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 515 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639422", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654744", "@num": "L665-4", "#text": "Code rural et de la pêche maritime - art. L665-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1948-12-09 art. 585", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006316585", "@num": "R*32-2", "#text": "Livre des procédures fiscales - art. R*32-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316148", "@num": "R36 B-1", "#text": "Livre des procédures fiscales - art. R36 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1816-04-28 art. 101", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1836-04-23 article unique", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1875-07-17 art. 7", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1880-07-19 art. 9", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197477", "@fin": "2007-09-01", "#text": "Contributions indirectes.", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191967", "@fin": "2999-01-01", "#text": "B : Contrôle sur les lieux d'exercice de l'activité", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180031", "@fin": "2999-01-01", "#text": "III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163089", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314988", "@fin": "1992-12-31", "@num": "L34", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314989", "@fin": "2000-03-31", "@num": "L34", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314990", "@fin": "2000-03-31", "@num": "L34", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314991", "@fin": "2001-08-31", "@num": "L34", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314992", "@fin": "2017-07-01", "@num": "L34", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781331", "@fin": "2022-01-01", "@num": "L34", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044874411", "@fin": "2999-01-01", "@num": "L34", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Chez les marchands en gros de boissons et les fabricants de vinaigre, les agents de l'administration des impôts peuvent intervenir dans les magasins, caves et celliers, depuis le lever jusqu'au coucher du soleil en vue d'effectuer les vérifications nécessaires à la constatation des quantités de boissons restant en magasin ou de s'assurer de la régularité des opérations.
\n
Ces vérifications ne peuvent être empêchées par aucun obstacle du fait des marchands en gros ; ceux-ci doivent toujours être en mesure soit par eux-mêmes, soit par leurs préposés s'ils sont absents, de déférer immédiatement aux réquisitions des agents auxquels doivent être déclarés les espèces et quantités de boissons existant dans les fûts, vaisseaux, foudres et autres récipients, ainsi que le degré des alcools. Il doit être énoncé, le cas échéant, s'il s'agit d'alcools libres, d'alcools de rétrocession ou de produits à base d'alcools de rétrocession, ainsi que l'appellation d'origine attribuée aux vins, vins de liqueur et eaux-de-vie.
" } }, "LEGIARTI000006314989": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L34", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1992-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006314989", "URL": "article/LEGI/ARTI/00/00/06/31/49/LEGIARTI000006314989.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL034AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 492", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 492, 515", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 515 (al. 3 P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "LEGIARTI000006318463", "@num": "108", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 108 (Ab) JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006535294", "@num": "1", "#text": "Décret n°92-1431 du 30 décembre 1992 - art. 1 (VT) JORF 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000725511", "@nortexte": "BUDF9200035D", "@numtexte": "92-1431", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006927475", "@num": "1", "#text": "Décret n°93-265 du 26 février 1993 - art. 1 (V) JORF 28 février 1993 en vigueur le 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006927475", "@num": "1", "#text": "Décret n°93-265 du 26 février 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006309943", "@num": "494", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 494 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309968", "@num": "515", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 515 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639422", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654744", "@num": "L665-4", "#text": "Code rural et de la pêche maritime - art. L665-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1948-12-09 art. 585", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006316585", "@num": "R*32-2", "#text": "Livre des procédures fiscales - art. R*32-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316148", "@num": "R36 B-1", "#text": "Livre des procédures fiscales - art. R36 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1816-04-28 art. 101", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1836-04-23 article unique", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1875-07-17 art. 7", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1880-07-19 art. 9", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197478", "@fin": "2999-01-01", "#text": "1 : Contributions indirectes", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191967", "@fin": "2999-01-01", "#text": "B : Contrôle sur les lieux d'exercice de l'activité", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180031", "@fin": "2999-01-01", "#text": "III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163089", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314988", "@fin": "1992-12-31", "@num": "L34", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314989", "@fin": "2000-03-31", "@num": "L34", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314990", "@fin": "2000-03-31", "@num": "L34", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314991", "@fin": "2001-08-31", "@num": "L34", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314992", "@fin": "2017-07-01", "@num": "L34", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781331", "@fin": "2022-01-01", "@num": "L34", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044874411", "@fin": "2999-01-01", "@num": "L34", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Chez les marchands en gros de boissons et les fabricants de vinaigre, les agents de l'administration peuvent intervenir dans les magasins, caves et celliers, depuis le lever jusqu'au coucher du soleil en vue d'effectuer les vérifications nécessaires à la constatation des quantités de boissons restant en magasin ou de s'assurer de la régularité des opérations.
\n
Ces vérifications ne peuvent être empêchées par aucun obstacle du fait des marchands en gros ; ceux-ci doivent toujours être en mesure soit par eux-mêmes, soit par leurs préposés s'ils sont absents, de déférer immédiatement aux réquisitions des agents auxquels doivent être déclarés les espèces et quantités de boissons existant dans les fûts, vaisseaux, foudres et autres récipients, ainsi que le degré des alcools. Il doit être énoncé, le cas échéant, s'il s'agit d'alcools libres, d'alcools de rétrocession ou de produits à base d'alcools de rétrocession, ainsi que l'appellation d'origine attribuée aux vins, vins de liqueur et eaux-de-vie.
" } }, "LEGIARTI000006314990": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L34", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006314990", "URL": "article/LEGI/ARTI/00/00/06/31/49/LEGIARTI000006314990.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL034AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 492", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 492, 515", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 515 (al. 3 P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 515, 302 G, 302 M", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "LEGIARTI000006927475", "@num": "1", "#text": "Décret n°93-265 du 26 février 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006320696", "@num": "18", "#text": "Loi - art. 18 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006309943", "@num": "494", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 494 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309968", "@num": "515", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 515 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639422", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654744", "@num": "L665-4", "#text": "Code rural et de la pêche maritime - art. L665-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1948-12-09 art. 585", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006316585", "@num": "R*32-2", "#text": "Livre des procédures fiscales - art. R*32-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316148", "@num": "R36 B-1", "#text": "Livre des procédures fiscales - art. R36 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1816-04-28 art. 101", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1836-04-23 article unique", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1875-07-17 art. 7", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1880-07-19 art. 9", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197478", "@fin": "2999-01-01", "#text": "1 : Contributions indirectes", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191967", "@fin": "2999-01-01", "#text": "B : Contrôle sur les lieux d'exercice de l'activité", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180031", "@fin": "2999-01-01", "#text": "III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163089", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314988", "@fin": "1992-12-31", "@num": "L34", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314989", "@fin": "2000-03-31", "@num": "L34", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314990", "@fin": "2000-03-31", "@num": "L34", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314991", "@fin": "2001-08-31", "@num": "L34", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314992", "@fin": "2017-07-01", "@num": "L34", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781331", "@fin": "2022-01-01", "@num": "L34", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044874411", "@fin": "2999-01-01", "@num": "L34", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Chez les entrepositaires agréés et les fabricants de vinaigre, les agents de l'administration peuvent intervenir dans les magasins, caves et celliers, entre 8 heures et 20 heures en vue d'effectuer les vérifications nécessaires à la constatation des quantités de boissons restant en magasin ou de s'assurer de la régularité des opérations.
\n
Un avis de contrôle est remis, lors du contrôle, aux entrepositaires agréés ; ceux-ci doivent toujours être en mesure soit par eux-mêmes, soit par leurs préposés s'ils sont absents, de déférer immédiatement aux réquisitions des agents auxquels doivent être déclarés les espèces et quantités de boissons existant dans les fûts, vaisseaux, foudres et autres récipients, ainsi que le degré des alcools. Il doit être énoncé, le cas échéant, s'il s'agit d'alcools libres, d'alcools de rétrocession ou de produits à base d'alcools de rétrocession, ainsi que l'appellation d'origine attribuée aux vins, vins de liqueur et eaux-de-vie.
\n
Les entrepositaires agréés sont tenus, à première réquisition, de présenter la comptabilité matières mentionnée, selon le cas, au III de l'article 302 G et à l'article 515 du code général des impôts. Les agents de l'administration contrôlent la régularité des énonciations qui y sont portées. A l'occasion de cet examen, les agents peuvent contrôler la cohérence entre les indications portées dans la comptabilité matières et les pièces de recettes et de dépenses et sur les documents d'accompagnement visés à l'article 302 M. Ils peuvent demander, en outre, tous renseignements, justifications ou éclaircissements, relatifs aux indications portées dans la comptabilité matières.
\n
Chaque intervention fait l'objet d'un procès-verbal relatant les opérations effectuées, dont copie est transmise à l'occupant des locaux contrôlés.
" } }, "LEGIARTI000006314991": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L34", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-08-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006314991", "URL": "article/LEGI/ARTI/00/00/06/31/49/LEGIARTI000006314991.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL034AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 492", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 492, 515", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 515 (al. 3 P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 515, 302 G, 302 M", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "LEGIARTI000006927475", "@num": "1", "#text": "Décret n°93-265 du 26 février 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006331181", "@num": "1", "#text": "Décret n°2000-478 du 2 juin 2000 - art. 1 () JORF 3 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000582832", "@nortexte": "ECOF0000017D", "@numtexte": "2000-478", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-02" }, { "@id": "LEGIARTI000006309943", "@num": "494", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 494 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309968", "@num": "515", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 515 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639422", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654744", "@num": "L665-4", "#text": "Code rural et de la pêche maritime - art. L665-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1948-12-09 art. 585", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006316585", "@num": "R*32-2", "#text": "Livre des procédures fiscales - art. R*32-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316148", "@num": "R36 B-1", "#text": "Livre des procédures fiscales - art. R36 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1816-04-28 art. 101", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1836-04-23 article unique", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1875-07-17 art. 7", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1880-07-19 art. 9", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197478", "@fin": "2999-01-01", "#text": "1 : Contributions indirectes", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191967", "@fin": "2999-01-01", "#text": "B : Contrôle sur les lieux d'exercice de l'activité", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180031", "@fin": "2999-01-01", "#text": "III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163089", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314988", "@fin": "1992-12-31", "@num": "L34", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314989", "@fin": "2000-03-31", "@num": "L34", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314990", "@fin": "2000-03-31", "@num": "L34", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314991", "@fin": "2001-08-31", "@num": "L34", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314992", "@fin": "2017-07-01", "@num": "L34", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781331", "@fin": "2022-01-01", "@num": "L34", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044874411", "@fin": "2999-01-01", "@num": "L34", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Chez les entrepositaires agréés et les fabricants de vinaigre, les agents de l'administration peuvent intervenir dans les magasins, caves et celliers, entre 8 heures et 20 heures en vue d'effectuer les vérifications nécessaires à la constatation des quantités de boissons restant en magasin ou de s'assurer de la régularité des opérations.
\n
Un avis de contrôle est remis, lors du contrôle, aux entrepositaires agréés ; ceux-ci doivent toujours être en mesure soit par eux-mêmes, soit par leurs préposés s'ils sont absents, de déférer immédiatement aux réquisitions des agents auxquels doivent être déclarés les espèces et quantités de boissons existant dans les fûts, vaisseaux, foudres et autres récipients, ainsi que le degré des alcools. Il doit être énoncé, le cas échéant, s'il s'agit d'alcools libres, d'alcools de rétrocession ou de produits à base d'alcools de rétrocession, ainsi que l'appellation d'origine attribuée aux vins, vins de liqueur et eaux-de-vie.
\n
Les entrepositaires agréés sont tenus, à première réquisition, de présenter la comptabilité matières mentionnée, selon le cas, au III de l'article 302 G et à l'article 515 du code général des impôts. Les agents de l'administration contrôlent la régularité des énonciations qui y sont portées. A l'occasion de cet examen, les agents peuvent contrôler la cohérence entre les indications portées dans la comptabilité matières et les pièces de recettes et de dépenses et sur les documents d'accompagnement visés à l'article 302 M du code précité. Ils peuvent demander, en outre, tous renseignements, justifications ou éclaircissements, relatifs aux indications portées dans la comptabilité matières.
\n
Chaque intervention fait l'objet d'un procès-verbal relatant les opérations effectuées, dont copie est transmise à l'occupant des locaux contrôlés.
" } }, "LEGIARTI000006314992": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L34", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-07-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006314992", "URL": "article/LEGI/ARTI/00/00/06/31/49/LEGIARTI000006314992.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL034AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 492", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 492, 515", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 515 (al. 3 P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "LEGIARTI000006927475", "@num": "1", "#text": "Décret n°93-265 du 26 février 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006843041", "@num": "15", "#text": "Ordonnance n°2001-766 du 29 août 2001 - art. 15 () JORF 31 août 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000772947", "@nortexte": "ECOX0100087R", "@numtexte": "2001-766", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2001-08-29" }, { "@id": "LEGIARTI000006304689", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304707", "@num": "302 M", "#text": "Code général des impôts, CGI. - art. 302 M (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309943", "@num": "494", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 494 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309968", "@num": "515", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 515 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639422", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654744", "@num": "L665-4", "#text": "Code rural et de la pêche maritime - art. L665-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1948-12-09 art. 585", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006316585", "@num": "R*32-2", "#text": "Livre des procédures fiscales - art. R*32-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316148", "@num": "R36 B-1", "#text": "Livre des procédures fiscales - art. R36 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1816-04-28 art. 101", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1836-04-23 article unique", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1875-07-17 art. 7", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1880-07-19 art. 9", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197478", "@fin": "2999-01-01", "#text": "1 : Contributions indirectes", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191967", "@fin": "2999-01-01", "#text": "B : Contrôle sur les lieux d'exercice de l'activité", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180031", "@fin": "2999-01-01", "#text": "III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163089", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314988", "@fin": "1992-12-31", "@num": "L34", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314989", "@fin": "2000-03-31", "@num": "L34", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314990", "@fin": "2000-03-31", "@num": "L34", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314991", "@fin": "2001-08-31", "@num": "L34", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314992", "@fin": "2017-07-01", "@num": "L34", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781331", "@fin": "2022-01-01", "@num": "L34", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044874411", "@fin": "2999-01-01", "@num": "L34", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Chez les entrepositaires agréés, les agents de l'administration peuvent intervenir dans les magasins, caves et celliers, entre 8 heures et 20 heures en vue d'effectuer les vérifications nécessaires à la constatation des quantités de boissons restant en magasin ou de s'assurer de la régularité des opérations.
\n
Un avis de contrôle est remis, lors du contrôle, aux entrepositaires agréés ; ceux-ci doivent toujours être en mesure soit par eux-mêmes, soit par leurs préposés s'ils sont absents, de déférer immédiatement aux réquisitions des agents auxquels doivent être déclarés les espèces et quantités de boissons existant dans les fûts, vaisseaux, foudres et autres récipients, ainsi que le titre alcoométrique volumique des alcools. Il doit être énoncé, le cas échéant, s'il s'agit d'alcools libres, d'alcools de rétrocession ou de produits à base d'alcools de rétrocession, ainsi que l'appellation d'origine attribuée aux vins, vins de liqueur et eaux-de-vie.
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Les entrepositaires agréés sont tenus, à première réquisition, de présenter la comptabilité matières mentionnée au III de l'article 302 G du code général des impôts. Les agents de l'administration contrôlent la régularité des énonciations qui y sont portées. A l'occasion de cet examen, les agents peuvent contrôler la cohérence entre les indications portées dans la comptabilité matières et les pièces de recettes et de dépenses et sur les documents d'accompagnement visés à l'article 302 M du code précité. Ils peuvent demander, en outre, tous renseignements, justifications ou éclaircissements, relatifs aux indications portées dans la comptabilité matières.
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Chaque intervention fait l'objet d'un procès-verbal relatant les opérations effectuées, dont copie est transmise à l'occupant des locaux contrôlés.
" } }, "LEGIARTI000006315659": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L28", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1938-06-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315659", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315659.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL028AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 410 (P.) \"IMPOTS\"", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 410 (P.) \"IMPOTS\"", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 410 (P.) \"IMPOTS\"", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006927475", "@num": "1", "#text": "Décret n°93-265 du 26 février 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "#text": "LOI 1942-11-16 ART. 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1942-11-16 ART. 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1942-11-16 ART. 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006316148", "@num": "R36 B-1", "#text": "Livre des procédures fiscales - art. R36 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147348", "@fin": "1989-07-14", "#text": "DISPOSITIONS PARTICULIERES A CERTAINS IMPOTS.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133970", "@fin": "1989-07-14", "#text": "LE DROIT DE CONTROLE DE L'ADMINISTRATION", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315659", "@fin": "1938-06-01", "@num": "L28", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315660", "@fin": "1992-12-31", "@num": "L28", "@etat": "MODIFIE", "@debut": "1938-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315661", "@fin": "2020-12-31", "@num": "L28", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042915054", "@fin": "2999-01-01", "@num": "L28", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Chez les viticulteurs, l'intervention des agents de l'administration des impôts est limitée aux chais et ne peut avoir pour objet que de vérifier les déclarations de récolte ou de stocks et de prélever des échantillons de vendanges, de moûts ou de vins.
\n
" } }, "LEGIARTI000006315660": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L28", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-12-31", "DATE_DEBUT": "1938-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315660", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315660.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL028AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 410 (P.) \"IMPOTS\"", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 410 (P.) \"IMPOTS\"", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 410 (P.) \"IMPOTS\"", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 84-876 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006927475", "@num": "1", "#text": "Décret n°93-265 du 26 février 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "#text": "Décret-loi 1938-05-31 art. 4 JORF 1er juin 1938", "@sens": "source", "@typelien": "MODIFICATION" }, { "#text": "LOI 1942-11-16 ART. 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1942-11-16 ART. 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1942-11-16 ART. 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006316148", "@num": "R36 B-1", "#text": "Livre des procédures fiscales - art. R36 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197477", "@fin": "2007-09-01", "#text": "Contributions indirectes.", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191967", "@fin": "2999-01-01", "#text": "B : Contrôle sur les lieux d'exercice de l'activité", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180031", "@fin": "2999-01-01", "#text": "III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163089", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315659", "@fin": "1938-06-01", "@num": "L28", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315660", "@fin": "1992-12-31", "@num": "L28", "@etat": "MODIFIE", "@debut": "1938-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315661", "@fin": "2020-12-31", "@num": "L28", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042915054", "@fin": "2999-01-01", "@num": "L28", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Chez les viticulteurs, l'intervention des agents de l'administration des impôts est limitée aux chais et ne peut avoir pour objet que de vérifier les déclarations de récolte ou de stocks et de prélever des échantillons de vendanges, de moûts ou de vins.
\n
Les vérifications ne peuvent être empêchées par aucun obstacle du fait des viticulteurs. Ces derniers doivent déclarer aux agents les quantités de boissons existant dans les fûts, vaisseaux, foudres ou autres récipients.
" } }, "LEGIARTI000006315661": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L28", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "1992-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315661", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315661.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL028AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 410 (P.) \"IMPOTS\"", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006318463", "@num": "108", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 108 (Ab) JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006535294", "@num": "1", "#text": "Décret n°92-1431 du 30 décembre 1992 - art. 1 (VT) JORF 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000725511", "@nortexte": "BUDF9200035D", "@numtexte": "92-1431", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006927475", "@num": "1", "#text": "Décret n°93-265 du 26 février 1993 - art. 1 (V) JORF 28 février 1993 en vigueur le 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006927475", "@num": "1", "#text": "Décret n°93-265 du 26 février 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "#text": "LOI 1942-11-16 ART. 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006316148", "@num": "R36 B-1", "#text": "Livre des procédures fiscales - art. R36 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197478", "@fin": "2999-01-01", "#text": "1 : Contributions indirectes", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191967", "@fin": "2999-01-01", "#text": "B : Contrôle sur les lieux d'exercice de l'activité", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180031", "@fin": "2999-01-01", "#text": "III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163089", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315659", "@fin": "1938-06-01", "@num": "L28", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315660", "@fin": "1992-12-31", "@num": "L28", "@etat": "MODIFIE", "@debut": "1938-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315661", "@fin": "2020-12-31", "@num": "L28", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042915054", "@fin": "2999-01-01", "@num": "L28", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Chez les viticulteurs, l'intervention des agents de l'administration est limitée aux chais et ne peut avoir pour objet que de vérifier les déclarations de récolte ou de stocks et de prélever des échantillons de vendanges, de moûts ou de vins.
\n
Les vérifications ne peuvent être empêchées par aucun obstacle du fait des viticulteurs. Ces derniers doivent déclarer aux agents les quantités de boissons existant dans les fûts, vaisseaux, foudres ou autres récipients.
" } }, "LEGIARTI000006323275": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "11", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006323275", "URL": "article/LEGI/ARTI/00/00/06/32/32/LEGIARTI000006323275.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAFATXXXXXX011AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006294746", "@num": "289", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 289 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299052", "@num": "125", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 125 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298891", "@num": "126", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 126 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299054", "@num": "127", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 127 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298892", "@num": "128", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 128 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298894", "@num": "129", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 129 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299057", "@num": "131", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 131 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299059", "@num": "132", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 132 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298895", "@num": "133", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 133 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298896", "@num": "134", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 134 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298897", "@num": "135", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 135 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298898", "@num": "136", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 136 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298900", "@num": "137", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 137 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297010", "@num": "138", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 138 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298901", "@num": "139", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 139 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299061", "@num": "140", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 140 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298902", "@num": "141", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 141 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299063", "@num": "142", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 142 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299065", "@num": "143", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 143 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300433", "@num": "50-00 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 50-00 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305023", "@num": "350", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 350 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305024", "@num": "351", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 351 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304742", "@num": "352", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 352 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305026", "@num": "353", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 353 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305027", "@num": "355", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 355 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305030", "@num": "356", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 356 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305031", "@num": "357", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 357 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305116", "@num": "564", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 564 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314987", "@num": "L33", "#text": "Livre des procédures fiscales - art. L33 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316167", "@num": "R33-1", "#text": "Livre des procédures fiscales - art. R33-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316148", "@num": "R36 B-1", "#text": "Livre des procédures fiscales - art. R36 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006114869", "@fin": "2999-01-01", "#text": "Section 4 : Dispositions relatives aux contributions indirectes", "@debut": "2999-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084686", "@fin": "2999-01-01", "#text": "Chapitre Ier : Abrogation et adaptation de dispositions fiscales devenues sans objet ou obsolètes", "@debut": "2004-03-27" } ] }, "@cid": "JORFTEXT000000797800", "@nor": "ECOX0400020R", "@num": "2004-281", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2004-281 du 25 mars 2004 relative à des mesures de simplification en matière fiscale", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000797800", "@c_titre_court": "Ordonnance n°2004-281 du 25 mars 2004" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2004-281 du 25 mars 2004 relative à des mesures de simplification en matière fiscale", "@debut": "2004-03-27", "@id_txt": "LEGITEXT000005765581", "@c_titre_court": "Ordonnance n° 2004-281 du 25 mars 2004" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "2004-03-27", "@date_signature": "2004-03-25", "@num_parution_jo": "0074" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006323275", "@fin": "2999-01-01", "@num": "11", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000031781331": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L34", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2017-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031781331", "URL": "article/LEGI/ARTI/00/00/31/78/13/LEGIARTI000031781331.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 492", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 492, 515", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 515 (al. 3 P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "LEGIARTI000006927475", "@num": "1", "#text": "Décret n°93-265 du 26 février 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000031734728", "@num": "81", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000031781393", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304707", "@num": "302 M", "#text": "Code général des impôts, CGI. - art. 302 M (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309943", "@num": "494", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 494 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309968", "@num": "515", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 515 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639422", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654744", "@num": "L665-4", "#text": "Code rural et de la pêche maritime - art. L665-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1948-12-09 art. 585", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006316585", "@num": "R*32-2", "#text": "Livre des procédures fiscales - art. R*32-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316148", "@num": "R36 B-1", "#text": "Livre des procédures fiscales - art. R36 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1816-04-28 art. 101", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1836-04-23 article unique", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1875-07-17 art. 7", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1880-07-19 art. 9", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197478", "@fin": "2999-01-01", "#text": "1 : Contributions indirectes", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191967", "@fin": "2999-01-01", "#text": "B : Contrôle sur les lieux d'exercice de l'activité", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180031", "@fin": "2999-01-01", "#text": "III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163089", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314988", "@fin": "1992-12-31", "@num": "L34", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314989", "@fin": "2000-03-31", "@num": "L34", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314990", "@fin": "2000-03-31", "@num": "L34", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314991", "@fin": "2001-08-31", "@num": "L34", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314992", "@fin": "2017-07-01", "@num": "L34", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781331", "@fin": "2022-01-01", "@num": "L34", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044874411", "@fin": "2999-01-01", "@num": "L34", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Chez les entrepositaires agréés, les agents de l'administration peuvent intervenir dans les magasins, caves et celliers, entre 8 heures et 20 heures en vue d'effectuer les vérifications nécessaires à la constatation des quantités de boissons restant en magasin ou de s'assurer de la régularité des opérations.

Un avis de contrôle est remis, lors du contrôle, aux entrepositaires agréés ; ceux-ci doivent toujours être en mesure soit par eux-mêmes, soit par leurs préposés s'ils sont absents, de déférer immédiatement aux réquisitions des agents auxquels doivent être déclarés les espèces et quantités de boissons existant dans les fûts, vaisseaux, foudres et autres récipients, ainsi que le titre alcoométrique volumique des alcools. Il doit être énoncé, le cas échéant, s'il s'agit d'alcools libres, d'alcools de rétrocession ou de produits à base d'alcools de rétrocession, ainsi que l'appellation d'origine attribuée aux vins, vins de liqueur et eaux-de-vie.

Les entrepositaires agréés sont tenus, à première réquisition, de présenter la comptabilité matières mentionnée au III de l'article 302 G du code général des impôts. Les agents de l'administration contrôlent la régularité des énonciations qui y sont portées. A l'occasion de cet examen, les agents peuvent contrôler la cohérence entre les indications portées dans la comptabilité matières et les pièces de recettes et de dépenses et sur les documents d'accompagnement mentionnés aux articles 302 M à 302 M ter du code précité. Ils peuvent demander, en outre, tous renseignements, justifications ou éclaircissements, relatifs aux indications portées dans la comptabilité matières.

Chaque intervention fait l'objet d'un procès-verbal relatant les opérations effectuées, dont copie est transmise à l'occupant des locaux contrôlés.

" } }, "LEGIARTI000042915045": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L31", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000042915045", "URL": "article/LEGI/ARTI/00/00/42/91/50/LEGIARTI000042915045.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 324 (AL. 4, AL. 5)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 324 (AL. 4, AL. 5)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006309768", "@num": "324", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 324 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1934-07-19 ART. 12 (LOI 1934-07-06 ART. 13)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 1934-07-19 ART. 12 (LOI 1934-07-06 ART. 13)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006927475", "@num": "1", "#text": "Décret n°93-265 du 26 février 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "#text": "LOI 1903-03-31 ART. 19", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1903-03-31 ART. 19", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1923-02-28 ART. 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1923-02-28 ART. 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000042778753", "@num": "184", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 184", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000006316148", "@num": "R36 B-1", "#text": "Livre des procédures fiscales - art. R36 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197478", "@fin": "2999-01-01", "#text": "1 : Contributions indirectes", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191967", "@fin": "2999-01-01", "#text": "B : Contrôle sur les lieux d'exercice de l'activité", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180031", "@fin": "2999-01-01", "#text": "III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163089", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314982", "@fin": "1992-12-31", "@num": "L31", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314983", "@fin": "2020-12-31", "@num": "L31", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042915045", "@fin": "2999-01-01", "@num": "L31", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Chez les bouilleurs de cru titulaires d'un compte d'entrepôt, l'intervention des agents de l'administration est notamment autorisée pour la constatation des alcools détenus et seulement au moment de la campagne suivante de distillation ; les intéressés ont la faculté de se faire assister de deux témoins majeurs qui peuvent signer leurs dépositions au procès-verbal mais dont l'absence ne peut faire obstacle à l'action des agents.

" } }, "LEGIARTI000042915054": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L28", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000042915054", "URL": "article/LEGI/ARTI/00/00/42/91/50/LEGIARTI000042915054.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 410 (P.) \"IMPOTS\"", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 410 (P.) \"IMPOTS\"", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 410 (P.) \"IMPOTS\"", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006927475", "@num": "1", "#text": "Décret n°93-265 du 26 février 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "#text": "LOI 1942-11-16 ART. 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1942-11-16 ART. 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1942-11-16 ART. 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000042778753", "@num": "184", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 184", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000006316148", "@num": "R36 B-1", "#text": "Livre des procédures fiscales - art. R36 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197478", "@fin": "2999-01-01", "#text": "1 : Contributions indirectes", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191967", "@fin": "2999-01-01", "#text": "B : Contrôle sur les lieux d'exercice de l'activité", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180031", "@fin": "2999-01-01", "#text": "III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163089", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315659", "@fin": "1938-06-01", "@num": "L28", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315660", "@fin": "1992-12-31", "@num": "L28", "@etat": "MODIFIE", "@debut": "1938-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315661", "@fin": "2020-12-31", "@num": "L28", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042915054", "@fin": "2999-01-01", "@num": "L28", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Chez les viticulteurs, l'intervention des agents de l'administration est limitée aux chais et a notamment pour objet de vérifier les déclarations de récolte ou de stocks.

Les vérifications ne peuvent être empêchées par aucun obstacle du fait des viticulteurs. Ces derniers doivent déclarer aux agents les quantités de boissons existant dans les fûts, vaisseaux, foudres ou autres récipients.

" } }, "LEGIARTI000044874411": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L34", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044874411", "URL": "article/LEGI/ARTI/00/00/44/87/44/LEGIARTI000044874411.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 40 de l'ordonnance n° 2021-1843 du 22 décembre 2021, ces dispositions entrent en vigueur le 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 492", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 492, 515", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 515 (al. 3 P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "LEGIARTI000006927475", "@num": "1", "#text": "Décret n°93-265 du 26 février 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000044595102", "@num": "11", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000006304689", "@num": "302 G", "#text": "Code général des impôts, CGI. - art. 302 G", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304707", "@num": "302 M", "#text": "Code général des impôts, CGI. - art. 302 M", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309943", "@num": "494", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 494 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309968", "@num": "515", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 515 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639422", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654744", "@num": "L665-4", "#text": "Code rural et de la pêche maritime - art. L665-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1948-12-09 art. 585", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006316585", "@num": "R*32-2", "#text": "Livre des procédures fiscales - art. R*32-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316148", "@num": "R36 B-1", "#text": "Livre des procédures fiscales - art. 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Les entrepositaires agréés sont tenus, à première réquisition, de présenter la comptabilité matières mentionnée au 6° de l'article L. 311-39 du code des impositions sur les biens et services. Les agents de l'administration contrôlent la régularité des énonciations qui y sont portées. A l'occasion de cet examen, les agents peuvent contrôler la cohérence entre les indications portées dans la comptabilité matières et les pièces de recettes et de dépenses et sur les documents d'accompagnement mentionnés au 4° du même article L. 311-39. Ils peuvent demander, en outre, tous renseignements, justifications ou éclaircissements, relatifs aux indications portées dans la comptabilité matières.

Chaque intervention fait l'objet d'un procès-verbal relatant les opérations effectuées, dont copie est transmise à l'occupant des locaux contrôlés.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006314988", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316148", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006314989", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316148", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006314990", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316148", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006314991", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316148", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006314992", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316148", "typelien": "CITATION" }, { "article_id": "LEGIARTI000031781331", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316148", "typelien": "CITATION" }, { "article_id": "LEGIARTI000042915045", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316148", "typelien": "CITATION" }, { "article_id": "LEGIARTI000042915054", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316148", "typelien": "CITATION" }, { "article_id": "LEGIARTI000044874411", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316148", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006314983", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316148", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006314982", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316148", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315661", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316148", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006323275", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316148", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006315659", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316148", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315660", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316148", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000256097": { "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": "LEGIARTI000006294463", "@num": "242 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - 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art. 137 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297010", "@num": "138", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 138 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298901", "@num": "139", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 139 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299061", "@num": "140", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 140 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298902", "@num": "141", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 141 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299063", "@num": "142", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 142 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299065", "@num": "143", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 143 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297433", "@num": "2 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297484", "@num": "2 duodecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 duodecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297473", "@num": "2 octies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 octies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297459", "@num": "2 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297442", "@num": "2 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 terdecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297489", "@num": "2 terdecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 2 terdecies A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299008", "@num": "244 decies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 decies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299015", "@num": "244 duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 duodecies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299033", "@num": "244 duovicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 duovicies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299027", "@num": "244 novodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 novodecies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299025", "@num": "244 octodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 octodecies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299019", "@num": "244 quaterdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 quaterdecies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299035", "@num": "244 quatervicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 quatervicies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299036", "@num": "244 quinquedecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 quinquedecies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299023", "@num": "244 septdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 septdecies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299004", "@num": "244 septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299021", "@num": "244 sexdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 sexdecies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299002", "@num": "244 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299017", "@num": "244 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 terdecies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299034", "@num": "244 tervicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 tervicies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299013", "@num": "244 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299012", "@num": "244 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 undecies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299031", "@num": "244 unvicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 unvicies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299029", "@num": "244 vicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 vicies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299509", "@num": "344 I bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 I bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299512", "@num": "344 I quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 I quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299551", "@num": "350 nonies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 nonies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299537", "@num": "350 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299543", "@num": "350 quinquies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 quinquies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299577", "@num": "357 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 357 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299688", "@num": "384", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 384 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298031", "@num": "42", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 42 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296739", "@num": "43", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 43 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298100", "@num": "46 AG duodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG duodecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298108", "@num": "46 AG quaterdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 AG quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296761", "@num": "46 quater-0 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298203", "@num": "46 quater-0 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298204", "@num": "46 quater-0 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 I (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298206", "@num": "46 quater-0 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298207", "@num": "46 quater-0 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 K (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298208", "@num": "46 quater-0 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 L (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298209", "@num": "46 quater-0 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 M (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298210", "@num": "46 quater-0 N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298211", "@num": "46 quater-0 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 O (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298212", "@num": "46 quater-0 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 P (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298213", "@num": "46 quater-0 Q", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 Q (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298419", "@num": "46 quindecies M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298423", "@num": "46 quindecies O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies O (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298426", "@num": "46 quindecies P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302660", "@num": "115 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 115 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307291", "@num": "121", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 121 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305988", "@num": "1383 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1383 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306200", "@num": "1466 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1466 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306550", "@num": "1600", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306508", "@num": "1600-0 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306516", "@num": "1600-0 H", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306521", "@num": "1600-0 I", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306530", "@num": "1600-0 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306536", "@num": "1600-0 K", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600-0 K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306602", "@num": "1609 ter A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1609 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311933", "@num": "1647", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1647 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308240", "@num": "173", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 173 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312961", "@num": "1739", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1739 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314482", "@num": "1759", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1759 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308356", "@num": "199", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308598", "@num": "210", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 210 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304503", "@num": "295", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 295 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307582", "@num": "39", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 39 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305276", "@num": "714", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 714 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310323", "@num": "754 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 754 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305421", "@num": "783", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 783 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307842", "@num": "81", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302582", "@num": "83 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 83 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027978119", "@num": "173", "#text": "Code général des impôts, CGI. - art. 173 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027978108", "@num": "199", "#text": "Code général des impôts, CGI. - art. 199 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622311", "@num": "242 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297606", "@num": "10 C sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 10 C sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299509", "@num": "344 I bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 I bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625051", "@num": "344 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 I quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036467355", "@num": "344 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 I quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695678", "@num": "350 nonies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 nonies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030695690", "@num": "350 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702507", "@num": "350 quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315208", "@num": "L114", "#text": "Livre des procédures fiscales - art. L114 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027978397", "@num": "L114", "#text": "Livre des procédures fiscales - art. L114 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448914", "@num": "L114", "#text": "Livre des procédures fiscales - art. L114 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315285", "@num": "L135 L", "#text": "Livre des procédures fiscales - art. L135 L (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315301", "@num": "L139 A", "#text": "Livre des procédures fiscales - art. L139 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829280", "@num": "L145 D", "#text": "Livre des procédures fiscales - art. L145 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030680467", "@num": "L145 D", "#text": "Livre des procédures fiscales - art. 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R214-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316422", "@num": "R235-1", "#text": "Livre des procédures fiscales - art. R235-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625242", "@num": "R235-1", "#text": "Livre des procédures fiscales - art. R235-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316424", "@num": "R236-1", "#text": "Livre des procédures fiscales - art. R236-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625236", "@num": "R236-1", "#text": "Livre des procédures fiscales - art. R236-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316427", "@num": "R238-1", "#text": "Livre des procédures fiscales - art. R238-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625230", "@num": "R238-1", "#text": "Livre des procédures fiscales - art. R238-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316144", "@num": "R26-3", "#text": "Livre des procédures fiscales - art. R26-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625269", "@num": "R26-3", "#text": "Livre des procédures fiscales - art. R26-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316167", "@num": "R33-1", "#text": "Livre des procédures fiscales - art. 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R81-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°2004-1070 du 8 octobre 2004", "MCS_TXT": { "MC": [ "ECONOMIE", "INCORPORATION", "CODE GENERAL DES IMPOTS", "CGI", "LIVRE DES PROCEDURES FISCALES", "EXONERATION D'IMPOT", "PRESTATION", "FIDELISATION", "RECONNAISSANCE", "VERSEMENT", "SAPEUR-POMPIER VOLONTAIRE", "DROIT DE TIMBRE", "DELIVRANCE", "VALIDATION", "PERMIS DE CHASSER", "ASSURANCE MALADIE", "REMBOURSEMENT", "DETTE SOCIALE", "SIMPLIFICATION", "FISCALITE", "TABAC", "DEBITANT DE TABAC", "REVENDEUR", "PROFESSION JUDICIAIRE", "PROFESSION JURIDIQUE" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "TITREFULL": "Décret n° 2004-1070 du 8 octobre 2004 portant incorporation au code général des impôts et au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce code et de ce livre" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000256097", "NOR": "ECOF0400053D", "NUM": "2004-1070", "DATE_PUBLI": "2004-10-10", "DATE_TEXTE": "2004-10-08", "NUM_PARUTION": 237, "NUM_SEQUENCE": 3, "ORIGINE_PUBLI": "JORF n°237 du 10 octobre 2004", "PAGE_DEB_PUBLI": 17336, "PAGE_FIN_PUBLI": 17341 } }, "META_COMMUN": { "ID": "JORFTEXT000000256097", "URL": "texte/version/JORF/TEXT/00/00/00/25/60/JORFTEXT000000256097.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/decret/2004/10/8/ECOF0400053D/jo/texte", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DS0041070", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/decret/2004/10/8/2004-1070/jo/texte" } } }, "VISAS": { "CONTENU": "

\n
Le Premier ministre,
Sur le rapport du ministre d'Etat, ministre de l'économie, des finances et de l'industrie,
Vu le code général des impôts et ses annexes II et III ;
Vu le livre des procédures fiscales ;
Vu l'article 11 de la loi n° 51-247 du 1er mars 1951 portant ouverture de crédits provisoires applicables au mois de mars 1951 ;
Vu le décret n° 81-859 du 15 septembre 1981 portant codification des textes législatifs concernant les procédures fiscales ;
Vu le décret n° 81-860 du 15 septembre 1981 portant codification des textes réglementaires concernant les procédures fiscales ;
Vu les textes codifiés et cités dans le présent décret,
Décrète :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 8 octobre 2004.

Jean-Pierre Raffarin

Par le Premier ministre :

Le ministre d'Etat, ministre de l'économie,

des finances et de l'industrie,

Nicolas Sarkozy

Le secrétaire d'Etat au budget

et à la réforme budgétaire,

Dominique Bussereau

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000256097", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316148", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006316148", "liens_entrants": true }

Article R36 B-1 AUTONOME VIGUEUR, en vigueur depuis le 31/08/2004 (Livre des procédures fiscales)