{ "article": { "LEGIARTI000006316157": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R27-2", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006316157", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316157.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR027ABXXXXXAC" } }, "NOTA": { "CONTENU": "

Article devenu sans objet en conséquence de la loi n° 2006-1666 du 21 décembre 2006, article 92-I [1°] et III, conformément au décret n° 2009-388 du 7 avril 2009, article 2.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006329830", "@num": "3", "#text": "Décret n°95-1185 du 6 novembre 1995 - art. 3 () JORF 9 novembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000190605", "@nortexte": "ECOD9550015D", "@numtexte": "95-1185", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-11-06" }, { "@id": "LEGIARTI000020497106", "@num": "2", "#text": "Décret n°2009-388\n du 7 avril 2009 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000020496041", "@nortexte": "ECEL0904793D", "@numtexte": "2009-388", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@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": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" } ] }, "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": "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 et les fabricants de sirop d'inuline, les agents du service des douanes et droits indirects peuvent effectuer tous inventaires ou prélèvements d'échantillons qui leur paraissent nécessaires.
\n
" } }, "LEGIARTI000006329830": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006329830", "URL": "article/LEGI/ARTI/00/00/06/32/98/LEGIARTI000006329830.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHJSXXXXXX003AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006316154", "@num": "R27-1", "#text": "Livre des procédures fiscales - art. R27-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316157", "@num": "R27-2", "#text": "Livre des procédures fiscales - art. R27-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000190605", "@nor": "ECOD9550015D", "@num": "95-1185", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 95-1185 du 6 novembre 1995 portant modification de l'annexe III au code général des impôts et du livre des procédures fiscales en ce qui concerne le régime économique de l'isoglucose et du sirop d'inuline", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000190605", "@c_titre_court": "Décret n°95-1185 du 6 novembre 1995" }, { "@fin": "2999-01-01", "#text": "Décret n°95-1185 du 6 novembre 1995 portant modification de l'annexe III au code général des impôts et du livre des procédures fiscales en ce qui concerne le régime économique de l'isoglucose et du sirop d'inuline", "@debut": "1995-11-09", "@id_txt": "LEGITEXT000005619789", "@c_titre_court": "Décret n°95-1185 du 6 novembre 1995" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DU PLAN", "@date_publi": "1995-11-09", "@date_signature": "1995-11-06" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006329830", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000020497106": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020497106", "URL": "article/LEGI/ARTI/00/00/20/49/71/LEGIARTI000020497106.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029499355", "@num": "R431-6", "#text": "Code de justice administrative - art. R431-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070933", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020502981", "@num": "R*200-2", "#text": "Livre des procédures fiscales - art. R*200-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020502978", "@num": "R*256-6", "#text": "Livre des procédures fiscales - art. R*256-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020502991", "@num": "R*64-2", "#text": "Livre des procédures fiscales - art. R*64-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020502987", "@num": "R*80 B-8", "#text": "Livre des procédures fiscales - art. R*80 B-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020502997", "@num": "R23 B-1", "#text": "Livre des procédures fiscales - art. R23 B-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316154", "@num": "R27-1", "#text": "Livre des procédures fiscales - art. R27-1 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316157", "@num": "R27-2", "#text": "Livre des procédures fiscales - art. R27-2 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000020496041", "@nor": "ECEL0904793D", "@num": "2009-388", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2009-388 du 7 avril 2009 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000020496041", "@c_titre_court": "Décret n°2009-388 du 7 avril 2009" }, { "@fin": "2999-01-01", "#text": "Décret n° 2009-388 du 7 avril 2009 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre", "@debut": "2009-04-10", "@id_txt": "LEGITEXT000020497097", "@c_titre_court": "Décret n°2009-388 du 7 avril 2009" } ], "@ministere": "Ministère de l'économie, de l'industrie et de l'emploi", "@date_publi": "2009-04-09", "@date_signature": "2009-04-07" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000020497106", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000020496076", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. R23 B-1, Art. R27-1, Art. R27-2, Art. R*64-2, Art. R*80 B-8, Art. R*200-2, Art. R*256-6\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006329830", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316157", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000020497106", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316157", "typelien": "PERIME" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006316157", "liens_entrants": true }

Article R27-2 AUTONOME PERIME, en vigueur du 12/05/1996 au 10/04/2009 (Livre des procédures fiscales)