{ "article": { "LEGIARTI000006316183": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*60-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-12-25", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316183", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316183.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR060ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 bis 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000880684", "#text": "Décret 81-860 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000880684", "@numtexte": "81-860", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGITEXT000046050891", "#text": "Décret n°2022-1005 du 15 juillet 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046048661", "@nortexte": "ECOE2212774D", "@numtexte": "2022-1005", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-07-15" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-06-16 13M-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180142", "@fin": "2999-01-01", "#text": "I : Procédure de rectification contradictoire", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163135", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@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": "LEGIARTI000006316183", "@fin": "2008-12-25", "@num": "R*60-3", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019993554", "@fin": "2016-06-12", "@num": "R*60-3", "@etat": "MODIFIE", "@debut": "2008-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032693581", "@fin": "2017-09-01", "@num": "R*60-3", "@etat": "MODIFIE", "@debut": "2016-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034616025", "@fin": "2022-07-17", "@num": "R*60-3", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046051854", "@fin": "2999-01-01", "@num": "R*60-3", "@etat": "VIGUEUR", "@debut": "2022-07-17", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'avis ou la décision de la commission départementale doit être motivé. Il est notifié au contribuable par l'administration des impôts.
\n
" } } }, "texte_version": { "JORFTEXT000000880684": { "SM": { "CONTENU": "Application de l'article 78 de la loi de finances pour 1962 (n° 61-1396 du 21 décembre ‎‎1961).‎" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000314905", "#text": "Loi n° 61-1396 du 21 décembre 1961", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFARTI000001491983", "@num": "78", "#text": "Loi n° 61-1396 du 21 décembre 1961 - art. 78", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFTEXT000000799060", "#text": "Décret2004-257", "@sens": "cible", "@cidtexte": "JORFTEXT000000799060", "@nortexte": "BUDF0400014D", "@numtexte": "2004-257", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": 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"ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313362", "@num": "1932", "#text": "Code général des impôts, CGI. - art. 1932 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313363", "@num": "1932 bis", "#text": "Code général des impôts, CGI. - art. 1932 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313364", "@num": "1933", "#text": "Code général des impôts, CGI. - art. 1933 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313365", "@num": "1934", "#text": "Code général des impôts, CGI. - art. 1934 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313366", "@num": "1935", "#text": "Code général des impôts, CGI. - art. 1935 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313367", "@num": "1936", "#text": "Code général des impôts, CGI. - art. 1936 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313368", "@num": "1937", "#text": "Code général des impôts, CGI. - art. 1937 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313369", "@num": "1938", "#text": "Code général des impôts, CGI. - art. 1938 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313371", "@num": "1940", "#text": "Code général des impôts, CGI. - art. 1940 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313373", "@num": "1942", "#text": "Code général des impôts, CGI. - art. 1942 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313375", "@num": "1944", "#text": "Code général des impôts, CGI. - art. 1944 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313376", "@num": "1945", "#text": "Code général des impôts, CGI. - art. 1945 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313378", "@num": "1947", "#text": "Code général des impôts, CGI. - art. 1947 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313379", "@num": "1948", "#text": "Code général des impôts, CGI. - art. 1948 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313380", "@num": "1949", "#text": "Code général des impôts, CGI. - art. 1949 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313382", "@num": "1951", "#text": "Code général des impôts, CGI. - art. 1951 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313383", "@num": "1951 A", "#text": "Code général des impôts, CGI. - art. 1951 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313391", "@num": "1958", "#text": "Code général des impôts, CGI. - art. 1958 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313392", "@num": "1959", "#text": "Code général des impôts, CGI. - art. 1959 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313416", "@num": "1965 J", "#text": "Code général des impôts, CGI. - art. 1965 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313419", "@num": "1966", "#text": "Code général des impôts, CGI. - art. 1966 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313453", "@num": "2002", "#text": "Code général des impôts, CGI. - art. 2002 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313459", "@num": "2009", "#text": "Code général des impôts, CGI. - art. 2009 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295713", "@num": "307", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 307 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296335", "@num": "384 septies-0 E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 septies-0 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296336", "@num": "384 septies-0 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 septies-0 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296337", "@num": "384 septies-0 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 septies-0 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296338", "@num": "384 septies-0 H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 septies-0 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296339", "@num": "384 septies-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 septies-0 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296341", "@num": "384 septies-0 K", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 septies-0 K (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296343", "@num": "387", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 387 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296345", "@num": "389", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 389 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296346", "@num": "390", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 390 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296347", "@num": "391", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 391 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296348", "@num": "392", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 392 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296349", "@num": "393", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 393 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296351", "@num": "394", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 394 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296352", "@num": "395", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 395 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296353", "@num": "396", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296366", "@num": "396 decies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 decies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296363", "@num": "396 nonies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 nonies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296362", "@num": "396 octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296259", "@num": "397", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 397 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296261", "@num": "399", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 399 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296262", "@num": "401", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 401 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296263", "@num": "402", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 402 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296265", "@num": "404", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 404 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296372", "@num": "406 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 406 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296373", "@num": "407", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 407 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297007", "@num": "130", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 130 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299928", "@num": "416 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299929", "@num": "416 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299930", "@num": "416 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299931", "@num": "416 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299933", "@num": "417", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 417 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299934", "@num": "418", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 418 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299935", "@num": "419", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 419 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299936", "@num": "419 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 419 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299937", "@num": "419 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 419 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299938", "@num": "420", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 420 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299939", "@num": "421", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 421 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299946", "@num": "424", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 424 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299947", "@num": "425", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 425 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299987", "@num": "444 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 444 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299994", "@num": "447", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 447 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299997", "@num": "448", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 448 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296813", "@num": "49 septies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296814", "@num": "49 septies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296815", "@num": "49 septies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296817", "@num": "49 septies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296818", "@num": "49 septies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296968", "@num": "94", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 94 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316121", "@num": "R*1-1", "#text": "Livre des procédures fiscales - art. R*1-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316578", "@num": "R*1-2", "#text": "Livre des procédures fiscales - art. R*1-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316249", "@num": "R*101-1", "#text": "Livre des procédures fiscales - art. R*101-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316260", "@num": "R*103-1", "#text": "Livre des procédures fiscales - art. R*103-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316262", "@num": "R*109-1", "#text": "Livre des procédures fiscales - art. R*109-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. R*113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316128", "@num": "R*13-1", "#text": "Livre des procédures fiscales - art. 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R106-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316615", "@num": "R111-1", "#text": "Livre des procédures fiscales - art. R111-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316268", "@num": "R111-2", "#text": "Livre des procédures fiscales - art. R111-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049341272", "@num": "R111-2", "#text": "Livre des procédures fiscales - art. 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R111-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316129", "@num": "R13-2", "#text": "Livre des procédures fiscales - art. R13-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316690", "@num": "R213-2", "#text": "Livre des procédures fiscales - art. R213-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316137", "@num": "R24-2", "#text": "Livre des procédures fiscales - art. 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\n
La Première ministre,
Sur le rapport du ministre de l'économie, des finances et de la souveraineté industrielle et numérique,
Vu le code général des impôts, notamment ses articles 244 quater B, 244 quater B bis et 1653 F ;
Vu le livre des procédures fiscales, notamment ses articles L. 59, L. 59 D et L. 60 ;
Le Conseil d'Etat (section des finances) entendu,
Décrète :

" }, "NOTICE": { "CONTENU": "

\n
Publics concernés : les entreprises industrielles et commerciales ou agricoles éligibles au crédit d'impôt en faveur de la recherche collaborative codifié à l'article 244 quater B bis du code général des impôts (CGI).\n
Objet : préciser les modalités d'organisation et de fonctionnement du comité consultatif des crédits d'impôt pour dépenses de recherche, prévu à l'article 1653 F du CGI, dans le cadre des litiges afférents au crédit d'impôt en faveur de la recherche collaborative, prévu à l'article 244 quater B bis du CGI.\n
Entrée en vigueur : le texte entre en vigueur le lendemain de sa publication.\n
Notice : l'article 69 de la loi n° 2021-1900 du 30 décembre 2021 de finances pour 2022 a élargi le champ de compétence du comité consultatif du crédit d'impôt pour dépenses de recherche prévu à l'article 1653 F du CGI aux litiges portant sur le crédit d'impôt en faveur de la recherche collaborative (CICo), instauré par l'article 69 précité et codifié à l'article 244 quater B bis du CGI.\n
Le décret, pris pour l'application de l'article 69 susvisé, précise les modalités d'organisation et de fonctionnement de ce comité, ainsi que les conséquences de son intervention, dans le cadre des litiges afférents au CICo. A cet effet, il transpose, à l'identique, les dispositions réglementaires applicables aux litiges afférents au crédit d'impôt recherche.\n
Ainsi, le décret modifie l'intitulé du IV du chapitre Ier du titre II de la troisième partie du livre Ier de l'annexe III au CGI, ainsi que les articles R.* 59-1, R.* 60-1, R. 60-1 A, R. 60-1 B, R.* 60-2, R. 60-2 A, R. 60-2 B, R.* 60-3, R.* 61 A-1 et R.* 201-1 du livre des procédures fiscales (LPF).\n
Références : les articles du livre des procédures fiscales modifiés par le présent décret peuvent être consultés sur le site Légifrance (https://www.legifrance.gouv.fr).\n

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

Fait le 15 juillet 2022.

Élisabeth Borne

Par la Première ministre :

Le ministre de l'économie, des finances et de la souveraineté industrielle et numérique,

Bruno Le Maire

La ministre de l'enseignement supérieur et de la recherche,

Sylvie Retailleau

" } }, "LEGITEXT000046050891": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "ETAT": "VIGUEUR", "LIENS": { "LIEN": [ { "@id": "JORFTEXT000044637640", "#text": "LOI n°2021-1900 du 30 décembre 2021", "@sens": "source", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "JORFARTI000044637727", "@num": "69", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 69 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768172", "@num": "1653 F", "#text": "Code général des impôts, CGI. - art. 1653 F (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044922549", "@num": "244 quater B bis", "#text": "Code général des impôts, CGI. - art. 244 quater B bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316381", "@num": "R*201-1", "#text": "Livre des procédures fiscales - art. R*201-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316177", "@num": "R*59-1", "#text": "Livre des procédures fiscales - art. R*59-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316590", "@num": "R*60-1", "#text": "Livre des procédures fiscales - art. R*60-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316181", "@num": "R*60-2", "#text": "Livre des procédures fiscales - art. R*60-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316183", "@num": "R*60-3", "#text": "Livre des procédures fiscales - art. R*60-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "R. 60-1 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "R. 60-1 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "R. 60-2 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "R. 60-2 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "R.* 61 A-1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "intitulé du IV du chapitre Ier du titre II de la troisième partie du livre Ier de l'annexe III au CGI", "@sens": "source", "@typelien": "CITATION" } ] }, "TITRE": "Décret n°2022-1005 du 15 juillet 2022", "DATE_FIN": "2999-01-01", "TITREFULL": "Décret n° 2022-1005 du 15 juillet 2022 relatif au comité consultatif des crédits d'impôt pour dépenses de recherche", "DATE_DEBUT": "2022-07-17" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000046048661", "NOR": "ECOE2212774D", "NUM": "2022-1005", "DATE_PUBLI": "2022-07-16", "DATE_TEXTE": "2022-07-15", "NUM_PARUTION": 163, "NUM_SEQUENCE": 4, "ORIGINE_PUBLI": "JORF n°0163 du 16 juillet 2022", "DERNIERE_MODIFICATION": "2022-07-17" } }, "META_COMMUN": { "ID": "LEGITEXT000046050891", "URL": "texte/version/LEGI/TEXT/00/00/46/05/08/LEGITEXT000046050891.xml", "NATURE": "DECRET", "ORIGINE": "LEGI" } }, "VISAS": { "CONTENU": "

" }, "SIGNATAIRES": { "CONTENU": "

Fait le 15 juillet 2022.

Élisabeth Borne

Par la Première ministre :

Le ministre de l'économie, des finances et de la souveraineté industrielle et numérique,

Bruno Le Maire

La ministre de l'enseignement supérieur et de la recherche,

Sylvie Retailleau

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Article R*60-3 AUTONOME MODIFIE, en vigueur du 01/01/1982 au 25/12/2008 (Livre des procédures fiscales)