{ "article": { "LEGIARTI000006316155": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R27-2", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-05", "DATE_DEBUT": "1982-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006316155", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316155.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR027ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323962", "@num": "6", "#text": "Décret n°82-323 du 5 avril 1982 - art. 6 (V) JORF 10 AVRIL 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000335580", "@numtexte": "82-323", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-04-05" }, { "@id": "LEGIARTI000006299168", "@num": "219 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 U (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310051", "@num": "564 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 564 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 82-882 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197483", "@fin": "1996-05-12", "#text": "Contributions indirectes.", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006316155", "@fin": "1993-01-05", "@num": "R27-2", "@etat": "MODIFIE", "@debut": "1982-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316156", "@fin": "1996-05-12", "@num": "R27-2", "@etat": "MODIFIE", "@debut": "1993-01-05", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316157", "@fin": "2009-04-10", "@num": "R27-2", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Chez les fabricants d'isoglucose, les agents des impôts peuvent effectuer tous inventaires ou prélèvements d'échantillons qui leur paraissent nécessaires.
\n
" } }, "LEGIARTI000006299168": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "219 U", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "1993-01-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006299168", "URL": "article/LEGI/ARTI/00/00/06/29/91/LEGIARTI000006299168.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0219AUXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 219 R", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000361563", "#text": "Décret 93-14 1993-01-04 art. 3 JORF 5 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000361563", "@nortexte": "BUDF9200062D", "@numtexte": "93-14", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000615000", "#text": "Loi 2006-1666 2006-12-21 art. 92 I, III Finances pour 2007 JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000006322836", "@num": "92", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 92 (V) JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006315950", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316155", "@num": "R27-2", "#text": "Livre des procédures fiscales - art. R27-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146834", "@fin": "2007-01-01", "#text": "Chapitre III ter : Régime économique de l'isoglucose.", "@debut": "1982-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133754", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299167", "@fin": "1993-01-05", "@num": "219 U", "@etat": "MODIFIE", "@debut": "1982-04-10", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006299168", "@fin": "2007-01-01", "@num": "219 U", "@etat": "PERIME", "@debut": "1993-01-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les agents du service des douanes et droits indirects procèdent en début et en fin de campagne de fabrication à l'inventaire des quantités d'isoglucose existantes (1).
\n
Pour l'application de l'article L. 51 du livre des procédures fiscales, les rapprochements auxquels donne lieu l'établissement de l'inventaire, entre le compte de fabrication prévu par l'article 219 R et la comptabilité commerciale, constituent des opérations déterminées.
\n
(1) Voir également livre des procédures fiscales, art. R27-2.
\n
" } }, "LEGIARTI000006310050": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "564 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-01-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006310050", "URL": "article/LEGI/ARTI/00/00/06/31/00/LEGIARTI000006310050.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0564ADXXXXXAC" } }, "NOTA": { "CONTENU": "
(1) Voir les articles 219 P à 219 V de l'annexe III et les articles R. 27-1 et R. 27-2 du livre des procédures fiscales.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 219 P à 219 V", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006514764", "@num": "11", "#text": "Loi n°93-1420 du 31 décembre 1993 - art. 11 () JORF 1er janvier 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000361983", "@nortexte": "EURX9200218L", "@numtexte": "93-1420", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-31" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006316152", "@num": "R27-1", "#text": "Livre des procédures fiscales - art. R27-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316155", "@num": "R27-2", "#text": "Livre des procédures fiscales - art. R27-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Règlement CEE 1785-81 1981-06-30 art. 28", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147302", "@fin": "2006-12-27", "#text": "Chapitre III ter : Régime économique de l'isoglucose.", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310048", "@fin": "1981-07-01", "@num": "564 quater", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310049", "@fin": "1995-10-27", "@num": "564 quater", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310050", "@fin": "2003-01-01", "@num": "564 quater", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310051", "@fin": "2006-12-27", "@num": "564 quater", "@etat": "ABROGE", "@debut": "2003-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une cotisation à la production sur l'isoglucose est perçue dans les conditions prévues par l'article 28 du règlement n° 1785 du 30 juin 1981 du conseil des ministres de la communauté européenne portant organisation commune des marchés dans le secteur du sucre (1).
\n
" } }, "LEGIARTI000006310051": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "564 quater", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-27", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006310051", "URL": "article/LEGI/ARTI/00/00/06/31/00/LEGIARTI000006310051.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0564ADXXXXXAD" } }, "NOTA": { "CONTENU": "
(1) Voir les articles 219 P à 219 V de l'annexe III et les articles R. 27-1 et R. 27-2 du livre des procédures fiscales.
\n
(2) Loi n° 2006-1666 art. 92 III : spécificités d'application.
" }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 219 P à 219 V", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2003", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006322836", "@num": "92", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 92 (V) JORF 27 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "LEGIARTI000006316152", "@num": "R27-1", "#text": "Livre des procédures fiscales - art. R27-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316155", "@num": "R27-2", "#text": "Livre des procédures fiscales - art. R27-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Règlement CE 1260-2001 2001-06-19", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Règlement CE 1260-2001 2001-06-19 art. 1 2 JOCE 30 juin 2001", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147302", "@fin": "2006-12-27", "#text": "Chapitre III ter : Régime économique de l'isoglucose.", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133849", "@fin": "2999-01-01", "#text": "Titre III : Contributions indirectes et taxes diverses", "@debut": "1970-07-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310048", "@fin": "1981-07-01", "@num": "564 quater", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310049", "@fin": "1995-10-27", "@num": "564 quater", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006310050", "@fin": "2003-01-01", "@num": "564 quater", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006310051", "@fin": "2006-12-27", "@num": "564 quater", "@etat": "ABROGE", "@debut": "2003-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une cotisation à la production sur l'isoglucose est perçue dans les conditions prévues par l'article 15 du règlement (CE) n° 1260/2001 du Conseil du 19 juin 2001 portant organisation commune des marchés dans le secteur du sucre (1) (2).
\n
" } }, "LEGIARTI000006323962": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1982-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006323962", "URL": "article/LEGI/ARTI/00/00/06/32/39/LEGIARTI000006323962.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHEPXXXXXX006AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI L51", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006299167", "@num": "219 U", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 219 U (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316155", "@num": "R27-2", "#text": "Livre des procédures fiscales - art. R27-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084748", "@fin": "2999-01-01", "#text": "CONTROLE DE LA FABRICATION D'ISOGLUCOSE", "@debut": "1982-04-10" } ] }, "@cid": "JORFTEXT000000335580", "@num": "82-323", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°82-323 du 5 avril 1982 RELATIF AU CONTROLE DE LA FABRICATION ET DE LA CIRCULATION D'ISOGLUCOSE EN VUE DU RECOUVREMENT DE LA COTISATION A LA PRODUCTION ET DE LA SURVEILLANCE DES CONDITIONS DE DETENTION ET D'UTILISATION DE CE PRODUIT", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000335580", "@c_titre_court": "Décret n°82-323 du 5 avril 1982" }, { "@fin": "2999-01-01", "#text": "Décret n°82-323 du 5 avril 1982 N° 82-323 DU 5 AVRIL 1982 RELATIF AU CONTROLE DE LA FABRICATION ET DE LA CIRCULATION D'ISOGLUCOSE EN VUE DU RECOUVREMENT DE LA COTISATION A LA PRODUCTION ET DE LA SURVEILLANCE DES CONDITIONS DE DETENTION ET D'UTILISATION DE CE PRODUIT.", "@debut": "1982-04-10", "@id_txt": "LEGITEXT000006063747", "@c_titre_court": "Décret n°82-323 du 5 avril 1982" } ], "@date_publi": "1982-04-10", "@date_signature": "1982-04-05" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006323962", "@fin": "2999-01-01", "@num": "6", "@etat": "VIGUEUR", "@debut": "1982-04-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les agents des services intéressés procèdent, en début et en fin de campagne de fabrication, à l'inventaire des quantités d'isoglucose existantes.

\n
\n

Ils peuvent, en outre, effectuer tous autres inventaires ou prélèvements d'échantillons qui leur paraissent nécessaires.

\n
\n

Pour l'application de l'article L. 51 du livre des procédures fiscales, les rapprochements auxquels donne lieu l'établissement de l'inventaire, entre les comptes prévus ci-dessus et la comptabilité commerciale, constituent des \"opérations déterminées\".

\n
" } }, "LEGIARTI000006299167": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "219 U", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-05", "DATE_DEBUT": "1982-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000006299167", "URL": "article/LEGI/ARTI/00/00/06/29/91/LEGIARTI000006299167.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0219AUXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI L51", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI R27-2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 219 R", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Décret 82-881 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006323962", "@num": "6", "#text": "Décret n°82-323 du 5 avril 1982 - art. 6 (V) JORF 10 AVRIL 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000335580", "@numtexte": "82-323", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1982-04-05" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146846", "@fin": "1995-10-27", "#text": "Chapitre III ter : Régime économique de l'isoglucose.", "@debut": "1982-04-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133755", "@fin": "2001-06-27", "#text": "Titre III : Contributions indirectes et monopoles fiscaux - Taxes diverses", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299167", "@fin": "1993-01-05", "@num": "219 U", "@etat": "MODIFIE", "@debut": "1982-04-10", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006299168", "@fin": "2007-01-01", "@num": "219 U", "@etat": "PERIME", "@debut": "1993-01-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les agents des impôts procèdent en début et en fin de campagne de fabrication à l'inventaire des quantités d'isoglucose existantes (1).
\n Pour l'application de l'article L. 51 du livre des procédures fiscales, les rapprochements auxquels donne lieu l'établissement de l'inventaire, entre le compte de fabrication prévu par l'article 219 R et la comptabilité commerciale, constituent des opérations déterminées.
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(1) Voir également livre des procédures fiscales, art. R27-2.
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000006310051", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316155", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006323962", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316155", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006310050", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316155", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006299168", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316155", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006316155", "liens_entrants": true }

Article R27-2 AUTONOME MODIFIE, en vigueur du 10/04/1982 au 05/01/1993 (Livre des procédures fiscales)