{ "article": { "LEGIARTI000006316188": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R62-3", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006316188", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316188.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR062ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 344 J 4°", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 5, art. 7 JORF 24 JUILLET 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "JORFTEXT000000259568", "#text": "Décret 2005-331 2005-04-06", "@sens": "source", "@cidtexte": "JORFTEXT000000259568", "@nortexte": "BUDF0500008D", "@numtexte": "2005-331", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000240757", "#text": "Loi 2004-1485 2004-12-30 art. 25 I, II Finances rectificative pour 2005 JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322279", "@num": "25", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 25 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006315694", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180143", "@fin": "2005-01-01", "#text": "II : Procédure de règlement particulière.", "@debut": "1984-07-24" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006316188", "@fin": "2005-01-01", "@num": "R62-3", "@etat": "ABROGE", "@debut": "1984-07-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les droits simples et les intérêts de retard afférents à des impôts directs perçus selon la procédure de règlement particulière visée à l'article L. 62 font l'objet d'une ordonnance de régularisation délivrée par le directeur des services fiscaux.
\n
" } }, "LEGIARTI000006315694": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L62", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315694", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315694.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL062AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043050855", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "#text": "CGI 1649 septies G", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1649 septies G", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1728", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1734", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 344 J", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 33", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000693424", "#text": "LOI 70-1199 1970-12-21 ART. 73", "@sens": "source", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "LEGIARTI000006314949", "@num": "L13 C", "#text": "Livre des procédures fiscales - art. L13 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315688", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316186", "@num": "R62-1", "#text": "Livre des procédures fiscales - art. R62-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316188", "@num": "R62-3", "#text": "Livre des procédures fiscales - art. R62-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147349", "@fin": "1989-07-14", "#text": "PROCEDURES DE REDRESSEMENT.", "@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", "LIEN_ART": { "@id": "LEGIARTI000006315694", "@fin": "1983-12-30", "@num": "L62", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315695", "@fin": "1987-07-09", "@num": "L62", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315696", "@fin": "1987-07-09", "@num": "L62", "@etat": "MODIFIE_MORT_NE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315697", "@fin": "2004-06-01", "@num": "L62", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315698", "@fin": "2004-12-31", "@num": "L62", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315699", "@fin": "2005-12-31", "@num": "L62", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315700", "@fin": "2017-01-01", "@num": "L62", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815137", "@fin": "2018-08-12", "@num": "L62", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037312536", "@fin": "2999-01-01", "@num": "L62", "@etat": "VIGUEUR", "@debut": "2018-08-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A l'issue d'une vérification de comptabilité et pour l'ensemble des impôts sur lesquels porte cette vérification, les contribuables dont le chiffre d'affaires de l'un quelconque des exercices soumis à vérification, ajusté, s'il y a lieu, à une période de douze mois, ne dépasse pas le double des limites prévues pour l'admission au régime du forfait, peuvent, à condition de présenter une demande en ce sens avant toute notification de redressement, réparer, moyennant le paiement d'un intérêt de retard de 0,75 % par mois, les erreurs ou inexactitudes, omissions ou insuffisances constatées.

\n
\n
\n

Cette procédure de règlement particulière ne peut être appliquée que si :

\n
\n

1° Aucune infraction exclusive de la bonne foi n'a été relevée au cours de la vérification ;

\n
\n

2° A l'appui de leur demande, les contribuables déposent des déclarations complémentaires ;

\n
\n

3° Les intéressés s'engagent à verser, dans le délai de deux mois suivant la date du dépôt de ces déclarations et selon les modalités fixées par décret (1) les suppléments de droits simples et les intérêts de retard calculés d'après le taux indiqué au premier alinéa.

\n
\n

Si le versement n'est pas effectué dans le délai prévu, les droits simples ainsi que l'indemnité ou l'intérêt de retard mentionnés aux articles 1728 et 1734 du code général des impôts sont perçus selon les règles de recouvrement propres à chaque catégorie d'impôts.

\n
\n

(1) Voir code général des impôts, annexe III, art. 344 J.

\n
\n
" } }, "LEGIARTI000006315695": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L62", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-07-09", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006315695", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315695.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL062AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043050855", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "#text": "CGI 1649 septies G", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1649 septies G", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 302 septies A I", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 33", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000693424", "#text": "LOI 70-1199 1970-12-21 ART. 73", "@sens": "source", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "LEGIARTI000006317405", "@num": "94", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 94 () JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006314949", "@num": "L13 C", "#text": "Livre des procédures fiscales - art. L13 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315688", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316186", "@num": "R62-1", "#text": "Livre des procédures fiscales - art. R62-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316188", "@num": "R62-3", "#text": "Livre des procédures fiscales - art. R62-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147349", "@fin": "1989-07-14", "#text": "PROCEDURES DE REDRESSEMENT.", "@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", "LIEN_ART": { "@id": "LEGIARTI000006315694", "@fin": "1983-12-30", "@num": "L62", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315695", "@fin": "1987-07-09", "@num": "L62", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315696", "@fin": "1987-07-09", "@num": "L62", "@etat": "MODIFIE_MORT_NE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315697", "@fin": "2004-06-01", "@num": "L62", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315698", "@fin": "2004-12-31", "@num": "L62", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315699", "@fin": "2005-12-31", "@num": "L62", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315700", "@fin": "2017-01-01", "@num": "L62", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815137", "@fin": "2018-08-12", "@num": "L62", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037312536", "@fin": "2999-01-01", "@num": "L62", "@etat": "VIGUEUR", "@debut": "2018-08-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A l'issue d'une vérification de comptabilité et pour l'ensemble des impôts sur lesquels porte cette vérification, les contribuables dont le chiffre d'affaires de l'un quelconque des exercices soumis à vérification, ajusté, s'il y a lieu, à une période de douze mois, ne dépasse pas les limites prévues au paragraphe I de l'article 302 septies A du code général des impôts, peuvent, à condition de présenter une demande en ce sens avant toute notification de redressement, réparer, moyennant le paiement d'un intérêt de retard de 0,75% par mois, les erreurs ou inexactitudes, omissions ou insuffisances constatées.

\n
\n
\n

Cette procédure de règlement particulière ne peut être appliquée que si :

\n
\n

1° Aucune infraction exclusive de la bonne foi n'a été relevée au cours de la vérification ;

\n
\n

2° A l'appui de leur demande, les contribuables déposent des déclarations complémentaires ;

\n
\n

(1) Voir code général des impôts, annexe III, art. 344 J.

\n
\n
" } }, "LEGIARTI000006315696": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L62", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1987-07-09", "DATE_DEBUT": "1987-07-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006315696", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315696.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL062AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies G", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1649 septies G", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 302 septies A I", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 33", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000693424", "#text": "LOI 70-1199 1970-12-21 ART. 73", "@sens": "source", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "JORFTEXT000000321412", "#text": "Loi 87-502 1987-07-08 art. 13 JORF 9 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "JORFARTI000001492585", "@num": "2", "#text": "Loi n°87-502 du 8 juillet 1987 - art. 2, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "LEGIARTI000043050855", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000006314949", "@num": "L13 C", "#text": "Livre des procédures fiscales - art. L13 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315688", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316186", "@num": "R62-1", "#text": "Livre des procédures fiscales - art. R62-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316188", "@num": "R62-3", "#text": "Livre des procédures fiscales - art. R62-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147349", "@fin": "1989-07-14", "#text": "PROCEDURES DE REDRESSEMENT.", "@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", "LIEN_ART": { "@id": "LEGIARTI000006315694", "@fin": "1983-12-30", "@num": "L62", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315695", "@fin": "1987-07-09", "@num": "L62", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315696", "@fin": "1987-07-09", "@num": "L62", "@etat": "MODIFIE_MORT_NE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315697", "@fin": "2004-06-01", "@num": "L62", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315698", "@fin": "2004-12-31", "@num": "L62", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315699", "@fin": "2005-12-31", "@num": "L62", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315700", "@fin": "2017-01-01", "@num": "L62", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815137", "@fin": "2018-08-12", "@num": "L62", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037312536", "@fin": "2999-01-01", "@num": "L62", "@etat": "VIGUEUR", "@debut": "2018-08-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A l'issue d'une vérification de comptabilité et pour l'ensemble des impôts sur lesquels porte cette vérification, les contribuables dont le chiffre d'affaires de l'un quelconque des exercices soumis à vérification, ajusté, s'il y a lieu, à une période de douze mois, ne dépasse pas les limites prévues au paragraphe I de l'article 302 septies A du code général des impôts, peuvent, à condition de présenter une demande en ce sens avant toute notification de redressement, réparer, moyennant le paiement de intérêt de retard visé au paragraphe I de l'article 2 de la loi n° 87-502 du 8 juillet 1987 modifiant les procédures fiscales douanières, les erreurs ou inexactitudes, omissions ou insuffisances constatées.

\n
\n
\n

Cette procédure de règlement particulière ne peut être appliquée que si :

\n
\n

1° Aucune infraction exclusive de la bonne foi n'a été relevée au cours de la vérification ;

\n
\n

2° A l'appui de leur demande, les contribuables déposent des déclarations complémentaires ;

\n
\n

(1) Voir code général des impôts, annexe III, art. 344 J.

\n
\n
" } }, "LEGIARTI000006315697": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L62", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-01", "DATE_DEBUT": "1987-07-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006315697", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315697.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL062AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies G", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1649 septies G", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 302 septies A I, 1727, 1729", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 33", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000693424", "#text": "LOI 70-1199 1970-12-21 ART. 73", "@sens": "source", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "JORFTEXT000000321412", "#text": "Loi 87-502 1987-07-08 art. 2 JORF 9 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "JORFTEXT000000872790", "#text": "Décret 88-1002 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000872790", "@nortexte": "BUDF8800012D", "@numtexte": "88-1002", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "LEGIARTI000043050855", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000006314949", "@num": "L13 C", "#text": "Livre des procédures fiscales - art. L13 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315688", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316186", "@num": "R62-1", "#text": "Livre des procédures fiscales - art. R62-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316188", "@num": "R62-3", "#text": "Livre des procédures fiscales - art. R62-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180130", "@fin": "2999-01-01", "#text": "II : Procédure de régularisation", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163091", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1981-07-01" } ] }, "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": "LEGIARTI000006315694", "@fin": "1983-12-30", "@num": "L62", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315695", "@fin": "1987-07-09", "@num": "L62", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315696", "@fin": "1987-07-09", "@num": "L62", "@etat": "MODIFIE_MORT_NE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315697", "@fin": "2004-06-01", "@num": "L62", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315698", "@fin": "2004-12-31", "@num": "L62", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315699", "@fin": "2005-12-31", "@num": "L62", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315700", "@fin": "2017-01-01", "@num": "L62", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815137", "@fin": "2018-08-12", "@num": "L62", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037312536", "@fin": "2999-01-01", "@num": "L62", "@etat": "VIGUEUR", "@debut": "2018-08-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A l'issue d'une vérification de comptabilité et pour l'ensemble des impôts sur lesquels porte cette vérification, les contribuables dont le chiffre d'affaires de l'un quelconque des exercices soumis à vérification, ajusté, s'il y a lieu, à une période de douze mois, ne dépasse pas les limites prévues au paragraphe I de l'article 302 septies A du code général des impôts, peuvent, à condition de présenter une demande en ce sens avant toute notification de redressement, réparer, moyennant le paiement de l'intérêt de retard visé à l'article 1727 du même code, les erreurs ou inexactitudes, omissions ou insuffisances constatées.
\n
\n
Cette procédure de règlement particulière ne peut être appliquée que si :
\n
1° Aucune infraction exclusive de la bonne foi n'a été relevée au cours de la vérification ;
\n
2° A l'appui de leur demande, les contribuables déposent des déclarations complémentaires ;
\n
3° Les intéressés s'engagent à verser, dans le délai de deux mois suivant la date du dépôt de ces déclarations et selon les modalités fixées par décret les suppléments de droits simples et les intérêts de retard calculés d'après le taux prévu à l'article 1727 précité ;
\n
Si le versement n'est pas effectué dans le délai prévu, les droits simples ainsi que les pénalités prévues à l'article 1729 du code général des impôts sont perçus selon les règles de recouvrement propres à chaque catégorie d'impôts.
" } }, "LEGIARTI000006315698": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L62", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "2004-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315698", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315698.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL062AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043050855", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "#text": "CGI 1649 septies G", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1649 septies G", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 302 septies A I, 1727, 1729", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 août 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 33", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000693424", "#text": "LOI 70-1199 1970-12-21 ART. 73", "@sens": "source", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "LEGIARTI000006314949", "@num": "L13 C", "#text": "Livre des procédures fiscales - art. L13 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315688", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316186", "@num": "R62-1", "#text": "Livre des procédures fiscales - art. R62-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316188", "@num": "R62-3", "#text": "Livre des procédures fiscales - art. R62-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Ordonnance 2004-281 2004-12-25 art. 27 JORF 27 mars 2004 en vigueur le 1er juin 2004", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180130", "@fin": "2999-01-01", "#text": "II : Procédure de régularisation", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163091", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1981-07-01" } ] }, "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": "LEGIARTI000006315694", "@fin": "1983-12-30", "@num": "L62", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315695", "@fin": "1987-07-09", "@num": "L62", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315696", "@fin": "1987-07-09", "@num": "L62", "@etat": "MODIFIE_MORT_NE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315697", "@fin": "2004-06-01", "@num": "L62", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315698", "@fin": "2004-12-31", "@num": "L62", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315699", "@fin": "2005-12-31", "@num": "L62", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315700", "@fin": "2017-01-01", "@num": "L62", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815137", "@fin": "2018-08-12", "@num": "L62", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037312536", "@fin": "2999-01-01", "@num": "L62", "@etat": "VIGUEUR", "@debut": "2018-08-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A l'issue d'une vérification de comptabilité et pour l'ensemble des impôts sur lesquels porte cette vérification, les contribuables dont le chiffre d'affaires de l'un quelconque des exercices soumis à vérification, ajusté, s'il y a lieu, à une période de douze mois, ne dépasse pas les limites prévues au paragraphe I de l'article 302 septies A du code général des impôts, peuvent, à condition de présenter une demande en ce sens avant toute proposition de rectification, réparer, moyennant le paiement de l'intérêt de retard visé à l'article 1727 du même code, les erreurs ou inexactitudes, omissions ou insuffisances constatées.
\n
\n
Cette procédure de règlement particulière ne peut être appliquée que si :
\n
1° Aucune infraction exclusive de la bonne foi n'a été relevée au cours de la vérification ;
\n
2° A l'appui de leur demande, les contribuables déposent des déclarations complémentaires ;
\n
3° Les intéressés s'engagent à verser, dans le délai de deux mois suivant la date du dépôt de ces déclarations et selon les modalités fixées par décret les suppléments de droits simples et les intérêts de retard calculés d'après le taux prévu à l'article 1727 précité ;
\n
Si le versement n'est pas effectué dans le délai prévu, les droits simples ainsi que les pénalités prévues à l'article 1729 du code général des impôts sont perçus selon les règles de recouvrement propres à chaque catégorie d'impôts.
" } }, "LEGIARTI000006315699": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L62", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315699", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315699.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL062AAXXXXXAF" } }, "NOTA": { "CONTENU": "
NOTA : Ces dispositions sont applicables aux contrôles engagés à compter du 1er janvier 2005.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies G", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1649 septies G", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1727", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 33", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000693424", "#text": "LOI 70-1199 1970-12-21 ART. 73", "@sens": "source", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "LEGIARTI000006322279", "@num": "25", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 25 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000043050855", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000006314949", "@num": "L13 C", "#text": "Livre des procédures fiscales - art. L13 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315688", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316186", "@num": "R62-1", "#text": "Livre des procédures fiscales - art. R62-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316188", "@num": "R62-3", "#text": "Livre des procédures fiscales - art. R62-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180130", "@fin": "2999-01-01", "#text": "II : Procédure de régularisation", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163091", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1981-07-01" } ] }, "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": "LEGIARTI000006315694", "@fin": "1983-12-30", "@num": "L62", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315695", "@fin": "1987-07-09", "@num": "L62", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315696", "@fin": "1987-07-09", "@num": "L62", "@etat": "MODIFIE_MORT_NE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315697", "@fin": "2004-06-01", "@num": "L62", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315698", "@fin": "2004-12-31", "@num": "L62", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315699", "@fin": "2005-12-31", "@num": "L62", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315700", "@fin": "2017-01-01", "@num": "L62", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815137", "@fin": "2018-08-12", "@num": "L62", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037312536", "@fin": "2999-01-01", "@num": "L62", "@etat": "VIGUEUR", "@debut": "2018-08-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Au cours d'une vérification de comptabilité et pour les impôts sur lesquels porte cette vérification, le contribuable peut régulariser les erreurs, inexactitudes, omissions ou insuffisances dans les déclarations souscrites dans les délais, moyennant le paiement d'un intérêt de retard égal à 50 % de l'intérêt de retard prévu à l'article 1727 du code général des impôts.
\n
Cette procédure de régularisation spontanée ne peut être appliquée que si :
\n
1° Le contribuable en fait la demande avant toute proposition de rectification ;
\n
2° La régularisation ne concerne pas une infraction exclusive de bonne foi ;
\n
3° Le contribuable dépose une déclaration complémentaire dans les trente jours de sa demande et acquitte l'intégralité des suppléments de droits simples et des intérêts de retard au moment du dépôt de la déclaration, ou à la date limite de paiement portée sur l'avis d'imposition en cas de mise en recouvrement par voie de rôle.
" } }, "LEGIARTI000006315700": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L62", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315700", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315700.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL062AAXXXXXAG" } }, "NOTA": { "CONTENU": "
Loi 2005-1719 2005-12-30 art. 29 V Finances pour 2006 :
dispositions d'application.
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies G", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1649 septies G", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 33", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000693424", "#text": "LOI 70-1199 1970-12-21 ART. 73", "@sens": "source", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "LEGIARTI000006322436", "@num": "29", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 29 (V) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000043050855", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000006312875", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314949", "@num": "L13 C", "#text": "Livre des procédures fiscales - art. L13 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315688", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316186", "@num": "R62-1", "#text": "Livre des procédures fiscales - art. R62-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316188", "@num": "R62-3", "#text": "Livre des procédures fiscales - art. R62-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180130", "@fin": "2999-01-01", "#text": "II : Procédure de régularisation", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163091", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1981-07-01" } ] }, "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": "LEGIARTI000006315694", "@fin": "1983-12-30", "@num": "L62", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315695", "@fin": "1987-07-09", "@num": "L62", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315696", "@fin": "1987-07-09", "@num": "L62", "@etat": "MODIFIE_MORT_NE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315697", "@fin": "2004-06-01", "@num": "L62", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315698", "@fin": "2004-12-31", "@num": "L62", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315699", "@fin": "2005-12-31", "@num": "L62", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315700", "@fin": "2017-01-01", "@num": "L62", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815137", "@fin": "2018-08-12", "@num": "L62", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037312536", "@fin": "2999-01-01", "@num": "L62", "@etat": "VIGUEUR", "@debut": "2018-08-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Au cours d'une vérification de comptabilité et pour les impôts sur lesquels porte cette vérification, le contribuable peut régulariser les erreurs, inexactitudes, omissions ou insuffisances dans les déclarations souscrites dans les délais, moyennant le paiement d'un intérêt de retard égal à 70 % de l'intérêt de retard prévu à l'article 1727 du code général des impôts.
\n
Cette procédure de régularisation spontanée ne peut être appliquée que si :
\n
1° Le contribuable en fait la demande avant toute proposition de rectification ;
\n
2° La régularisation ne concerne pas une infraction exclusive de bonne foi ;
\n
3° Le contribuable dépose une déclaration complémentaire dans les trente jours de sa demande et acquitte l'intégralité des suppléments de droits simples et des intérêts de retard au moment du dépôt de la déclaration, ou à la date limite de paiement portée sur l'avis d'imposition en cas de mise en recouvrement par voie de rôle.
" } }, "LEGIARTI000006322279": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "25", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2004-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006322279", "URL": "article/LEGI/ARTI/00/00/06/32/22/LEGIARTI000006322279.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEKUXXXXXX025AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000240757", "#text": "Loi 2004-1485 2004-12-30 finances rectificative pour 2004 JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006314949", "@num": "L13 C", "#text": "Livre des procédures fiscales - art. L13 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315689", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315699", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316186", "@num": "R62-1", "#text": "Livre des procédures fiscales - art. R62-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316187", "@num": "R62-2", "#text": "Livre des procédures fiscales - art. R62-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316188", "@num": "R62-3", "#text": "Livre des procédures fiscales - art. R62-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134234", "@fin": "2999-01-01", "#text": "I. - MESURES CONCERNANT LA FISCALITÉ.", "@debut": "2004-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114819", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2004-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084657", "@fin": "2999-01-01", "#text": "DEUXIÈME PARTIE : MOYENS DES SERVICES ET DISPOSITIONS SPÉCIALES", "@debut": "2004-12-31" } ] }, "@cid": "JORFTEXT000000240757", "@nor": "ECOX0400254L", "@num": "2004-1485", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2004-1485 du 30 décembre 2004 de finances rectificative pour 2004 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000240757", "@c_titre_court": "Loi n°2004-1485 du 30 décembre 2004" }, { "@fin": "2999-01-01", "#text": "Loi n° 2004-1485 du 30 décembre 2004 de finances rectificative pour 2004 (1)", "@debut": "2004-12-31", "@id_txt": "LEGITEXT000005992336", "@c_titre_court": "Loi n° 2004-1485 du 30 décembre 2004" } ], "@date_publi": "2004-12-31", "@date_signature": "2004-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006322279", "@fin": "2999-01-01", "@num": "25", "@etat": "VIGUEUR", "@debut": "2004-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. (paragraphe modificateur).
\n
II. - 1. Les dispositions du 1° du I sont applicables aux demandes présentées à compter du 1er janvier 2005.
\n
2. Les dispositions du 2° du I sont applicables aux contrôles engagés à compter du 1er janvier 2005.
" } }, "LEGIARTI000033815137": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L62", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-08-12", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033815137", "URL": "article/LEGI/ARTI/00/00/33/81/51/LEGIARTI000033815137.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies G", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1649 septies G", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 33", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000693424", "#text": "LOI 70-1199 1970-12-21 ART. 73", "@sens": "source", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "LEGIARTI000033782225", "@num": "14", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000043050855", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000006312875", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314949", "@num": "L13 C", "#text": "Livre des procédures fiscales - art. L13 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315688", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316186", "@num": "R62-1", "#text": "Livre des procédures fiscales - art. R62-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316188", "@num": "R62-3", "#text": "Livre des procédures fiscales - art. R62-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180130", "@fin": "2999-01-01", "#text": "II : Procédure de régularisation", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163091", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1981-07-01" } ] }, "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": "LEGIARTI000006315694", "@fin": "1983-12-30", "@num": "L62", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315695", "@fin": "1987-07-09", "@num": "L62", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315696", "@fin": "1987-07-09", "@num": "L62", "@etat": "MODIFIE_MORT_NE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315697", "@fin": "2004-06-01", "@num": "L62", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315698", "@fin": "2004-12-31", "@num": "L62", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315699", "@fin": "2005-12-31", "@num": "L62", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315700", "@fin": "2017-01-01", "@num": "L62", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815137", "@fin": "2018-08-12", "@num": "L62", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037312536", "@fin": "2999-01-01", "@num": "L62", "@etat": "VIGUEUR", "@debut": "2018-08-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Au cours d'une vérification de comptabilité ou d'un examen de comptabilité et pour les impôts sur lesquels porte cette vérification ou cet examen, le contribuable peut régulariser les erreurs, inexactitudes, omissions ou insuffisances dans les déclarations souscrites dans les délais, moyennant le paiement d'un intérêt de retard égal à 70 % de l'intérêt de retard prévu à l'article 1727 du code général des impôts.

Cette procédure de régularisation spontanée ne peut être appliquée que si :

1° Le contribuable en fait la demande, en cas de vérification de comptabilité, avant toute proposition de rectification et, en cas d'examen de comptabilité, dans un délai de trente jours à compter de la réception de la proposition de rectification ;

2° La régularisation ne concerne pas une infraction exclusive de bonne foi ;

3° Le contribuable dépose une déclaration complémentaire dans les trente jours de sa demande et acquitte l'intégralité des suppléments de droits simples et des intérêts de retard au moment du dépôt de la déclaration, ou à la date limite de paiement portée sur l'avis d'imposition en cas de mise en recouvrement par voie de rôle.

" } }, "LEGIARTI000037312536": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L62", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2018-08-12" } }, "META_COMMUN": { "ID": "LEGIARTI000037312536", "URL": "article/LEGI/ARTI/00/00/37/31/25/LEGIARTI000037312536.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 9, II de la loi n° 2018-727 du 10 août 2018, ces dispositions sont applicables aux demandes mentionnées aux articles L. 10, L. 16 ou L. 23 A du livre des procédures fiscales envoyées ou aux propositions de rectifications adressées à compter de la publication de la présente loi et, en cas de vérification de comptabilité, d'examen de comptabilité ou d'examen contradictoire de situation fiscale personnelle, aux contrôles dont les avis sont adressés à compter de la publication de ladite loi.

Conformément à l'article 74 de la loi n° 2018-727 du 10 août 2018, ces dispositions font l'objet d'une évaluation comptable et financière établie par la Cour des comptes et transmise au Parlement, deux ans après leur entrée en vigueur.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies G", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1649 septies G", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 33", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000693424", "#text": "LOI 70-1199 1970-12-21 ART. 73", "@sens": "source", "@cidtexte": "JORFTEXT000000693424", "@numtexte": "70-1199", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1970-12-21" }, { "@id": "LEGIARTI000037309073", "@num": "9", "#text": "LOI n°2018-727 du 10 août 2018 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037307624", "@nortexte": "CPAX1730519L", "@numtexte": "2018-727", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-08-10" }, { "@id": "LEGIARTI000043050855", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000006312875", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315625", "@num": "L10", "#text": "Livre des procédures fiscales - art. L10", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314949", "@num": "L13 C", "#text": "Livre des procédures fiscales - art. L13 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315634", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315652", "@num": "L23 A", "#text": "Livre des procédures fiscales - art. L23 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315688", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316186", "@num": "R62-1", "#text": "Livre des procédures fiscales - art. R62-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316188", "@num": "R62-3", "#text": "Livre des procédures fiscales - art. R62-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180130", "@fin": "2999-01-01", "#text": "II : Procédure de régularisation", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163091", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1981-07-01" } ] }, "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": "LEGIARTI000006315694", "@fin": "1983-12-30", "@num": "L62", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315695", "@fin": "1987-07-09", "@num": "L62", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315696", "@fin": "1987-07-09", "@num": "L62", "@etat": "MODIFIE_MORT_NE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315697", "@fin": "2004-06-01", "@num": "L62", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315698", "@fin": "2004-12-31", "@num": "L62", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315699", "@fin": "2005-12-31", "@num": "L62", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315700", "@fin": "2017-01-01", "@num": "L62", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815137", "@fin": "2018-08-12", "@num": "L62", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037312536", "@fin": "2999-01-01", "@num": "L62", "@etat": "VIGUEUR", "@debut": "2018-08-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Si, dans un délai de trente jours à compter de la réception d'une demande mentionnée aux articles L. 10, L. 16 ou L. 23 A du présent code ou de la réception d'une proposition de rectification ou, dans le cadre d'une vérification de comptabilité ou d'un examen de situation fiscale personnelle, avant toute proposition de rectification, le contribuable demande à régulariser les erreurs, inexactitudes, omissions ou insuffisances dans les déclarations souscrites dans les délais, il est redevable d'un montant égal à 70 % de l'intérêt de retard prévu à l'article 1727 du code général des impôts.

Cette procédure de régularisation ne peut être appliquée que si :

1° Elle ne concerne pas une infraction exclusive de bonne foi ;

2° Le contribuable dépose une déclaration complémentaire dans les trente jours de la demande de régularisation mentionnée au premier alinéa du présent article et s'acquitte de l'intégralité des suppléments de droits simples dus et des intérêts de retard calculés en application du même premier alinéa soit au moment du dépôt de cette déclaration complémentaire, soit, en cas de mise en recouvrement par voie de rôle, au plus tard à la date limite de paiement portée sur l'avis d'imposition.

A défaut de paiement immédiat des droits simples ou, s'agissant des impositions recouvrées par voie de rôle, de paiement effectué au plus tard à la date limite de paiement portée sur l'avis d'imposition, le bénéfice de la réduction de l'intérêt de retard est conservé en cas d'acceptation par le comptable public d'un plan de règlement des droits simples.

" } }, "LEGIARTI000006314949": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L13 C", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006314949", "URL": "article/LEGI/ARTI/00/00/06/31/49/LEGIARTI000006314949.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL013ADXXXXXAA" } }, "NOTA": { "CONTENU": "
ces dispositions sont applicables aux demandes présentées à compter du 1er janvier 2005.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006322279", "@num": "25", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 25 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006258435", "@num": "1", "#text": "Décret n°2006-1723 du 23 décembre 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000460486", "@nortexte": "ECOP0600792D", "@numtexte": "2006-1723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGIARTI000035399808", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000030695271", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314943", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044992297", "@num": "L13 CA", "#text": "Livre des procédures fiscales - art. L13 CA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315694", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022916610", "@fin": "2999-01-01", "#text": "2° bis : Dispositions relatives au contrôle sur demande", "@debut": "2005-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163088", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1982-01-01" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006314949", "@fin": "2999-01-01", "@num": "L13 C", "@etat": "VIGUEUR", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les contribuables dont le chiffre d'affaires n'excède pas 1,5 million d'euros, s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place ou de fournir le logement, ou 450 000 €, s'il s'agit d'autres entreprises, peuvent, y compris pour la période ou l'exercice en cours, demander à l'administration, sur certains points précisés dans leur demande, de contrôler les opérations réalisées. Lorsque l'administration a donné suite à cette demande, elle informe le contribuable des résultats de ce contrôle sur chacun de ces points. Les erreurs, inexactitudes, omissions ou insuffisances constatées sur ces points dans les déclarations souscrites peuvent être régularisées par le contribuable dans les conditions prévues à l'article L. 62. A défaut, elles font l'objet d'une procédure de rectification.

\n
\n

Les opérations réalisées lors de ce contrôle ne constituent pas une vérification de comptabilité au sens de l'article L. 13.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006315694", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316188", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315695", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316188", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315696", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316188", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315697", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316188", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315698", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316188", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315699", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316188", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315700", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316188", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033815137", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316188", "typelien": "CITATION" }, { "article_id": "LEGIARTI000037312536", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316188", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006322279", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316188", "typelien": "ABROGATION" } ], "texte_version": { "JORFTEXT000000240757": { "SM": { "CONTENU": "Livre des procédures fiscales :- Création : après l'article L. 189 de l'article L. 189 A, après l'article L. 45 de l'article L. 45-00 A, après l'article L. 114 B de l'article L. 114 C, après l'article L. 13 B de l'article L. 13 C.- Modification : de l'article L. 80 B (création des 6°, 7°), de l'intitulé de la section 8 du chapitre IV du titre II de la première partie, des articles L. 45, L. 114 A, L. 80 B, L. 62, L. 59 A, L. 48, L. 80, L. 169 A (3° abrogé), L. 36, L. 26, L. 20, L. 106.- Abrogation : des articles L. 222, L. 218.Code des douanes :- Création : après l'article 65 C des articles 65 D et 65 E, après l'article 65 de l'article 65 bis, après l'article 158 C de l'article 158 D.- Modification : des articles 85, 95, 63 ter, 64, 64 A, 65, 265 B.Code du travail :- Création : après l'article L. 951-10 de l'article L. 951-10-1.- Modification : de l'article L. 951-11. Code général des impôts :- Création : après l'article 1651 F de l'article 1651 G, après l'article 38 quater de l'article 38 quinquies, après l'article 243 bis de l'article 243 ter, après l'article 1768 bis de l'article 1768 bis A, de l'article 125 D, après l'article 237 sexies de l'article 237 septies, après l'article 244 quater F de l'article 244 quater K, des articles 199 ter J, 220 L, 223 O, après l'article 1382 B de l'article 1382 C, après l'article 1638 de l'article 1638-00 bis, après l'article 691 de l'article 691 bis, dans le chapitre III du titre IV de la première partie du livre I d'une section 01 quater « Taxes sur certaines opérations de crédit » comprenant l'article 990 J, après l'article 239 quater C de l'article 239 quater D, après l'article 764 de l'article 764 A,- Modification : des articles 1647, 1651 C, 1651 F, 1668, 234 terdecies, 1649 quater B quater, 1681 septies, 1695 quater, 242 ter, 199 quater C, 200, 69, 69 B, 81, 199 quater C, 154 quinquies, 242 ter, 243 bis, 1768 bis, 158 dans sa rédaction issue de l'article 93 de la loi de finances pour 2004 (n° 2003-1311 du 30 décembre 2003), 200 septies, 150-0 D, 157, 163 quinquies D, 197, 200 quinquies, 200 sexies, 885 V bis, 163 bis A, 209 sexies, 234 undecies, 234 duodecies, 1665 bis, 219, 209 quater, 223 D, 120, 122, 125-0 A, 125 A, 170, 1417, 199 ter, 1678 quater, 1681 quinquies, 44 septies, 39 quinquies H, 44 sexies A, 244 quater B, 244 quater E, 302 nonies, 1383 A, 1464 B, 1602 A, 209, 210 A, 54 septies, 223 I, 38, 119 ter, 244 quater B, 72 D ter, 220 sexies, 220 F, 29, 31, 234 nonies, 234 undecies, 150 U, 150 UB, 150 VB, 150 VF, 200 B, 244 bis A, 1600-0 1, 238 quaterdecies, 1600 (III et VI abrogés), 1639 A, 1382, 1639 A quater, 1518 bis, 199 undecies A, 1521, 1639 A bis, 1469, 1609 nonies C, 1638-0 bis, 1518 B, 1638, 256, 256 bis, 258, 259 B, 275, 283, 287, 289 A, 291, 278 quinquies, 298 bis, 302 bis MB, 1693 bis, 260 B, 260 C, 261 C, 522, 522 bis, 524 bis, 527, 548, 549, 521, 531, 533, 536, 539, 543, 545, 553, 1810, 684, 714, 726, 719, 722 bis, 683 bis, 721, 722, 723, 733, 730 ter, 746, 750, 750 bis A, 674, 687, 739, 844, 1020, 680, 685, 686, 716, 717, 730 bis, 731, 732, 738, 847, 848, 1038, 1050, 1051, 733, 809, 810, 811, 812, 816, 827, 828, 810 ter, 846 bis, 1594-0 G, 730, 661 (1° abrogé), 780, 995, 1021, 1025, 1028 quater, 1046, 1047, 1056, 1058, 1059, 1063, 1069, 1074, 1077, 1078, 1083, 1119, 1125 bis, 1128 bis, 1128 ter, 1129, 796, 834 bis, 1070, 1084, 852, 866, 991, 1023, 1028, 1033, 1045, 1040, 1041, 1048, 1052, 1053, 1055, 1067, 1087, 1054, 1062, 1066, 1071, 1072, 1089 B, 1090 A, 1116, 1122, 1962, 849, 862, 868, 980 bis, 1030, 1042 A, 1088, 1089 A, 846 bis, 38 quater, 206, 39 C, 238 bis K, 209-0 B,202 ter, 302 bis KD (4 abrogé à compter du 01-01-2005), 1609 quinterdecies A, 302 bis MB, 964, - Abrogation : des articles 1609 quinquies, 167, 298 bis A, 298 bis B, 892, 895 à 897, 899 à 900 A, 901 A à 908, 969 à 971, 973 à 975, 977, 977 bis, 1134,Code monétaire et financier : - Modification : de l'article L. 221- 15.Code de la sécurité sociale :- Modification : des articles L. 136-7, L. 245-15, L. 871-1.Code général des collectivités territoriales :- Création : après l'article L. 2212-5 de l'article L. 2212-5-1.- Modification : des articles L. 1615-7, L. 2224-13, L. 1617-5, L. 2313-1, L. 1615-2, L. 2333-76, L. 5211-21-1, L. 5211-30, L. 2531-13, L. 2335-9, L. 2335-10, de la section 2 du chapitre II du titre III du livre II de la troisième partie « Electrification » comprenant l'article L. 3232-2,- Abrogation : des articles L. 2335-11, L. 3232-3, L. 3553-6.Code de l'environnement :- Modification : des articles L. 541-10-1, L. 213-6.Code rural :- Modification : de l'article L. 251-17.Code de l'aviation civile :- Création : après l'article L. 611-4 de l'article L. 611-5.Code de la construction et de l'habitation :- Modification : de l'article L. 421- 10.Code de la santé publique :- Modification : de l'article L. 2133-1.Code des pensions civiles et militaires de retraite :- Modification : de l'article 24.Première partie : Conditions générales de l'équilibre financier.Deuxième partie : Moyens des services et dispositions speciales.Etats législatifs annexés.Modification de la loi de finances rectificative pour 1982 (n° 82-540 du 28 juin 1982) :- Modification : des articles 13, 18. 14.Modification de la loi de finances pour 1987 (n° 86-1317 du 30 décembre 1986) :- Modification : de l'article 6.Modification de la loi de finances pour 1993 (n° 92-1376 du 30 décembre 1992) :- Modification : de l'article 9.Modification de la loi n° 94-1131 du 27 décembre 1994 portant statut fiscal de la Corse :- Modification : de l'article 2.Modification de la loi de finances pour 2004 (n° 2003-1311 du 30 décembre 2003) :- Modification : des articles 59, 93. 95Modification de la loi n° 72-657 du 13 juillet 1972 instituant des mesures en faveur de certaines catégories de commerçants et artisans âgés :- Modification : de l'article 3.Modification de la loi de finances pour 1999 (n° 98-1266 du 30 décembre 1998) :- Modification : de l'article 51.Modification de la loi de finances rectificative pour 2003 (n° 2003-1312 du 30 décembre 2003) :- Modification : des articles 24, 76, 77, 80, 81Modification de la loi n° 92-666 du 16 juillet 1992 relative au plan d'épargne en actions :- Modification : de l'article 3 (1 abrogé),Modification de l'ordonnance n° 96-50 du 24 janvier 1996 relative au remboursement de la dette sociale : - Modification : de l'article 16,Modification de la loi n° 2004-626 du 30 juin 2004 relative à la solidarité pour l'autonomie des personnes âgées et des personnes handicapées :- Modification : de l'article 19,Modification de la loi de finances pour 2003 (n° 2002-1575 du 30 décembre 2002) :- Modification : de l'article 29,Modification de la loi de finances pour 1994 (n° 93-1352 du 30 décembre 1993) :- Modification : de l'article 54.Modification de la loi n° 2004-809 du 13 août 2004 relative aux libertés et responsabilités locales : - Création : après l'article 199 de l'article 199-1.- Modification : des articles 154, 199.Modification de la loi n° 93-923 du 19 juillet 1993 de privatisation :- Modification : de la liste annexée.Modification de la loi n° 2003-721 du 1er août 2003 pour l'initiative économique :- Modification : de l'article 50.Modification de la loi de finances rectificative pour 1991 (n° 91-1323 du 30 décembre 1991) :- Modification : de l'article 64.Modification de la loi n° 2000-108 du 10 février 2000 relative à la modernisation et au développement du service public de l'électricité :- Modification : des article, 5, 30.Modification de la loi de finances pour 1963 (n° 63-156 du 23 février 1963) :- Modification : de l'article 60.Modification de la loi n° 83-692 du 27 juillet 1983 portant règlement définitif du budget de 1981 :- Abrogation : de l'article 14.Modification de la loi n° 72-650 du 11 juillet 1972 portant diverses dispositions d'ordre économique et financier : - Abrogation : de l'article 7.Modification de la loi n° 57-444 du 8 avril 1957 instituant un régime particulier de retraite en faveur des personnels actifs de la police :- Modification : de l'article 2.Modification de la loi de finances rectificative pour 1992 (n° 92-1476 du 31 décembre 1992) :- Modification : de l'article 99.Modification de la loi du 1er juin 1924 mettant en vigueur la législation civile française dans les départements du Bas-Rhin, du Haut-Rhin et de la Moselle :- Modification : de l'article 37 (IV issu de la loi 2002-306).Modification de la loi n° 2002-306 du 4 mars 2002 portant réforme de la loi du 1er juin 1924 mettant en vigueur la législation civile française dans les départements du Bas-Rhin, du Haut- Rhin et de la Moselle :- Modification : des articles 2, 8.Abrogation des dispositions de la loi n° 76-660 du 19 juillet 1976 portant imposition des plus-values et création d'une taxe forfaitaire sur les métaux précieux, les bijoux, les objets d'art, de collection et d'antiquité sont abrogées à l'exception de celles prévues à l'article 8, aux VII et VIII de l'article 9 et aux articles 10 à 13." }, "TP": { "CONTENU": "

(1) Travaux préparatoires : loi n° 2004-1485.

Assemblée nationale :

Projet de loi n° 1921 ;

Rapport de M. Gilles Carrez, rapporteur général, au nom de la commission des finances, n° 1976 ;

Avis de M. Philippe Vitel, au nom de la commission de la défense, n° 1970 ;

Discussion les 9 et 10 décembre 2004 et adoption le 10 décembre 2004.

Sénat :

Projet de loi, adopté par l'Assemblée nationale, n° 112 (2004-2005) ;

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission des finances, n° 114 (2004-2005) ;

Discussion les 17 et 20 décembre 2004 et adoption le 20 décembre 2004.

Assemblée nationale :

Projet de loi, modifié en première lecture par le Sénat, n° 1997 ;

Rapport de M. Gilles Carrez, au nom de la commission mixte paritaire, n° 2015 ;

Discussion et adoption le 22 décembre 2004.

Sénat :

Rapport de M. Philippe Marini, rapporteur général, au nom de la commission mixte paritaire, n° 136 (2004-2005) ;

Discussion et adoption le 22 décembre 2004.

" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000869867", "#text": "Loi du 1 juin 1924", "@sens": "source", "@cidtexte": "JORFTEXT000000869867", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1924-06-01" }, { "@id": "JORFTEXT000000501084", "#text": "Loi n° 57-444 du 8 avril 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000501084", "@numtexte": "57-444", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1957-04-08" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "LEGIARTI000006272698", "@num": "60", "#text": "Loi n°63-156 du 23 février 1963 - art. 60 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000509290", "@numtexte": "63-156", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1963-02-23" }, { "@id": "LEGIARTI000029007872", "@num": "6-1", "#text": "Décret n°64-1333 du 22 décembre 1964 - art. 6-1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000865946", "@numtexte": "64-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-22" }, { "@id": "LEGIARTI000006360685", "@num": "6-1", "#text": "Décret n°64-1333 du 22 décembre 1964 - art. 6-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000865946", "@numtexte": "64-1333", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1964-12-22" }, { "@id": "LEGIARTI000006696592", "@num": "7", "#text": "Loi n°72-650 du 11 juillet 1972 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000875579", "@numtexte": "72-650", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1972-07-11" }, { "@id": "JORFTEXT000000875579", "#text": "Loi n°72-650 du 11 juillet 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000875579", "@numtexte": "72-650", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-11" }, { "@id": "JORFTEXT000000875580", "#text": "Loi n° 72-657 du 13 juillet 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000875580", "@numtexte": "72-657", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-13" }, { "@id": "JORFTEXT000000879848", "#text": "Loi n°76-660 du 19 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000879848", "@numtexte": "76-660", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "JORFTEXT000000691740", "#text": "Loi n°82-540 du 28 juin 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691740", "@numtexte": "82-540", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-06-28" }, { "@id": "JORFTEXT000000880772", "#text": "Loi n°83-692 du 27 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000880772", "@numtexte": "83-692", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-27" }, { "@id": "JORFTEXT000000317305", "#text": "LOI n° 86-1317 du 30 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000317305", "@numtexte": "86-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1986-12-30" }, { "@id": "JORFTEXT000000355987", "#text": "Loi n° 91-1323 du 30 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000540003", "#text": "LOI n° 92-666 du 16 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000540003", "@nortexte": "ECOX9200083L", "@numtexte": "92-666", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-16" }, { "@id": "JORFTEXT000000178406", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000179313", "#text": "Loi n° 92-1476 du 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000361895", "#text": "Loi n°93-923 du 19 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000361895", "@nortexte": "ECOX9300080L", "@numtexte": "93-923", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-07-19" }, { "@id": "JORFTEXT000000509319", "#text": "Loi n° 93-1352 du 30 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509319", "@nortexte": "BUDX9300137L", "@numtexte": "93-1352", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "JORFTEXT000000551860", "#text": "Loi n°94-1131 du 27 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000551860", "@nortexte": "BUDX9400011L", "@numtexte": "94-1131", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1994-12-27" }, { "@id": "JORFTEXT000000190291", "#text": "Ordonnance n° 96-50 du 24 janvier 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "JORFTEXT000000209044", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006426455", "@num": "16", "#text": "Décret n°99-79 du 5 février 1999 - art. 16 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000377874", "@nortexte": "MCCT9900011D", "@numtexte": "99-79", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-02-05" }, { "@id": "LEGIARTI000006628145", "@num": "5", "#text": "Loi n°2000-108 du 10 février 2000 - art. 5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000750321", "@nortexte": "ECOX9800166L", "@numtexte": "2000-108", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-02-10" }, { "@id": "JORFTEXT000000750321", "#text": "LOI n° 2000-108 du 10 février 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000750321", "@nortexte": "ECOX9800166L", "@numtexte": "2000-108", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2000-02-10" }, { "@id": "JORFTEXT000000410733", "#text": "Loi n°2002-306 du 4 mars 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000410733", "@nortexte": "JUSX0105254L", "@numtexte": "2002-306", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2002-03-04" }, { "@id": "JORFTEXT000000414455", "#text": "Loi n° 2003-721 du 1 août 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000414455", "@nortexte": "ECOX0200174L", "@numtexte": "2003-721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2003-08-01" }, { "@id": "JORFTEXT000000880986", "#text": "Directive Européenne n°2003-92 du 7 octobre 2003", "@sens": "cible", "@cidtexte": "JORFTEXT000000880986", "@nortexte": "303L0092", "@numtexte": "2003-92", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2003-10-07" }, { "@id": "JORFTEXT000000513220", "#text": "Directive Européenne n°2003-93 du 7 octobre 2003", "@sens": "cible", "@cidtexte": "JORFTEXT000000513220", "@nortexte": "303L0093", "@numtexte": "2003-93", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2003-10-07" }, { "@id": "JORFTEXT000000705879", "#text": "Directive Européenne n°2003-123 du 22 décembre 2003", "@sens": "cible", "@cidtexte": "JORFTEXT000000705879", "@nortexte": "303L0123", "@numtexte": "2003-123", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2003-12-22" }, { "@id": "JORFTEXT000000702740", "#text": "Directive Européenne n°2004-56 du 21 avril 2004", "@sens": "cible", "@cidtexte": "JORFTEXT000000702740", "@nortexte": "304L0127", "@numtexte": "2004-56", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2004-04-21" }, { "@id": "JORFTEXT000000622485", "#text": "Loi n°2004-626 du 30 juin 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000622485", "@nortexte": "SOCX0300201L", "@numtexte": "2004-626", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-06-30" }, { "@id": "JORFTEXT000000804607", "#text": "Loi n° 2004-809 du 13 août 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000804607", "@nortexte": "INTX0300078L", "@numtexte": "2004-809", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2004-08-13" }, { "@id": "JORFTEXT000000331468", "#text": "Directive Européenne n°106 du 16 novembre 2004", "@sens": "cible", "@cidtexte": "JORFTEXT000000331468", "@nortexte": "304L0106", "@numtexte": "106", "@typelien": "APPLICATION", "@naturetexte": "DIRECTIVE_EURO", "@datesignatexte": "2004-11-16" }, { "@id": "JORFTEXT000000607004", "#text": "Décret2004-1522", "@sens": "cible", "@cidtexte": "JORFTEXT000000607004", "@nortexte": "BUDB0410101D", "@numtexte": "2004-1522", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322143", "@num": "54", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 54 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGITEXT000005992336", "#text": "Loi n°2004-1485 du 30 décembre 2004", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322250", "@num": "1", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322250", "@num": "1", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322261", "@num": "10", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322361", "@num": "101", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 101 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322364", "@num": "104", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 104 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322365", "@num": "105", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 105 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322366", "@num": "106", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 106 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322367", "@num": "107", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 107 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322368", "@num": "108", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 108 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322370", "@num": "109", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 109 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322262", "@num": "11", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322371", "@num": "110", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 110 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322372", "@num": "111", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 111 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322374", "@num": "113", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 113 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322376", "@num": "115", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 115 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322378", "@num": "117", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 117 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322379", "@num": "118", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 118 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322263", "@num": "12", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322384", "@num": "121", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 121 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322386", "@num": "123", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 123 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322387", "@num": "124", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 124 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322388", "@num": "125", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 125 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322390", "@num": "127", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 127 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322391", "@num": "128", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 128 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322264", "@num": "13", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322395", "@num": "130", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 130 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322400", "@num": "134", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 134 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322401", "@num": "135", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 135 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322402", "@num": "136", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 136 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322265", "@num": "14", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322268", "@num": "15", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322269", "@num": "16", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322270", "@num": "17", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322271", "@num": "18", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322272", "@num": "19", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322274", "@num": "20", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322275", "@num": "21", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322276", "@num": "22", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322277", "@num": "23", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 23 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322278", "@num": "24", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322278", "@num": "24", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322279", "@num": "25", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322280", "@num": "26", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322281", "@num": "27", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322282", "@num": "28", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322283", "@num": "29", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 29 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322252", "@num": "3", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322252", "@num": "3", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322285", "@num": "30", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322286", "@num": "31", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322287", "@num": "32", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322288", "@num": "33", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322290", "@num": "35", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 35 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322292", "@num": "37", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322293", "@num": "38", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322293", "@num": "38", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 38 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322294", "@num": "39", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 39 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322295", "@num": "40", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322295", "@num": "40", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 40 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322296", "@num": "41", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 41 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322297", "@num": "42", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 42 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322298", "@num": "43", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 43 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322299", "@num": "44", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 44 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322300", "@num": "45", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 45 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322301", "@num": "46", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322302", "@num": "47", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322303", "@num": "48", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322304", "@num": "49", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322306", "@num": "50", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322306", "@num": "50", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322308", "@num": "52", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322309", "@num": "53", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 53 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322311", "@num": "55", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322312", "@num": "56", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322314", "@num": "58", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 58 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322255", "@num": "6", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322256", "@num": "7", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322329", "@num": "72", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322330", "@num": "73", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 73 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322331", "@num": "74", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 74 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322332", "@num": "75", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 75 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322333", "@num": "76", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 76 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322334", "@num": "77", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 77 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322335", "@num": "78", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 78 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322259", "@num": "8", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322338", "@num": "81", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 81 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322339", "@num": "82", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322340", "@num": "83", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 83 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322341", "@num": "84", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 84 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322342", "@num": "85", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 85 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322343", "@num": "86", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 86 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322344", "@num": "87", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 87 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322260", "@num": "9", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322348", "@num": "90", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322350", "@num": "92", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322353", "@num": "95", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 95 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322355", "@num": "96", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 96 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322356", "@num": "97", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 97 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "JORFTEXT000000605302", "#text": "Décret2005-60", "@sens": "cible", "@cidtexte": "JORFTEXT000000605302", "@nortexte": "PMEA0420058D", "@numtexte": "2005-60", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-01-27" }, { "@id": "JORFTEXT000000809828", "#text": "Décret2005-164", "@sens": "cible", "@cidtexte": "JORFTEXT000000809828", "@nortexte": "ECOD0580001D", "@numtexte": "2005-164", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-02-17" }, { "@id": "LEGIARTI000006239070", "@num": "1", "#text": "Décret n°2005-183 du 25 février 2005 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000628879", "@nortexte": "BUDF0500004D", "@numtexte": "2005-183", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-02-25" }, { "@id": "JORFTEXT000000628879", "#text": "Décret2005-183", "@sens": "cible", "@cidtexte": "JORFTEXT000000628879", "@nortexte": "BUDF0500004D", "@numtexte": "2005-183", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-02-25" }, { "@id": "JORFTEXT000000424011", "#text": "Décret2005-315", "@sens": "cible", "@cidtexte": "JORFTEXT000000424011", "@nortexte": "MCCK0500101D", "@numtexte": "2005-315", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-01" }, { "@id": "JORFTEXT000000239980", "#text": "Décret2005-407", "@sens": "cible", "@cidtexte": "JORFTEXT000000239980", "@nortexte": "BUDF0500023D", "@numtexte": "2005-407", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-29" }, { "@id": "JORFTEXT000000810344", "#text": "Décret2005-449", "@sens": "cible", "@cidtexte": "JORFTEXT000000810344", "@nortexte": "FPPA0500030D", "@numtexte": "2005-449", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-05-10" }, { "@id": "JORFARTI000001137805", "@num": "1", "#text": "Arrêté du 13 mai 2005 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000446431", "@nortexte": "BUDR0504189A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-05-13" }, { "@id": "JORFTEXT000000628303", "#text": "Décret2005-566", "@sens": "cible", "@cidtexte": "JORFTEXT000000628303", "@nortexte": "ECOD0470010D", "@numtexte": "2005-566", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-05-20" }, { "@id": "JORFTEXT000000813253", "#text": "LOI2005-781", "@sens": "cible", "@cidtexte": "JORFTEXT000000813253", "@nortexte": "ECOX0400059L", "@numtexte": "2005-781", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2005-07-13" }, { "@id": "JORFTEXT000000630898", "#text": "Décret2005-957", "@sens": "cible", "@cidtexte": "JORFTEXT000000630898", "@nortexte": "BUDR0503018D", "@numtexte": "2005-957", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-09" }, { "@id": "JORFTEXT000000447815", "#text": "Décret2005-1096", "@sens": "cible", "@cidtexte": "JORFTEXT000000447815", "@nortexte": "MCCT0500408D", "@numtexte": "2005-1096", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-02" }, { "@id": "JORFTEXT000000265658", "#text": "Décret2005-1244", "@sens": "cible", "@cidtexte": "JORFTEXT000000265658", "@nortexte": "BUDF0500014D", "@numtexte": "2005-1244", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-27" }, { "@id": "JORFTEXT000000632026", "#text": "Décret2005-1252", "@sens": "cible", "@cidtexte": "JORFTEXT000000632026", "@nortexte": "BUDF0520202D", "@numtexte": "2005-1252", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-10-03" }, { "@id": "JORFTEXT000000263338", "#text": "Décret2005-1284", "@sens": "cible", "@cidtexte": "JORFTEXT000000263338", "@nortexte": "BUDF0500006D", "@numtexte": "2005-1284", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-10-11" }, { "@id": "JORFTEXT000000263718", "#text": "Décret2005-1417", "@sens": "cible", "@cidtexte": "JORFTEXT000000263718", "@nortexte": "BUDR0560125D", "@numtexte": "2005-1417", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-11-15" }, { "@id": "JORFTEXT000000331919", "#text": "n°2005-1428 du 14 novembre 2005", "@sens": "cible", "@cidtexte": "JORFTEXT000000331919", "@nortexte": "BUDF0500034D", "@numtexte": "2005-1428", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-11-14" }, { "@id": "JORFTEXT000000636089", "#text": "Décret2005-1517", "@sens": "cible", "@cidtexte": "JORFTEXT000000636089", "@nortexte": "BUDF0500045D", "@numtexte": "2005-1517", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000006247468", "@num": "1", "#text": "Décret n°2005-1583 du 19 décembre 2005 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000815587", "@nortexte": "BUDF0500048D", "@numtexte": "2005-1583", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-19" }, { "@id": "JORFTEXT000000815587", "#text": "Décret2005-1583", "@sens": "cible", "@cidtexte": "JORFTEXT000000815587", "@nortexte": "BUDF0500048D", "@numtexte": "2005-1583", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-19" }, { "@id": "JORFTEXT000000456296", "#text": "Décret2005-1608", "@sens": "cible", "@cidtexte": "JORFTEXT000000456296", "@nortexte": "SANP0523276D", "@numtexte": "2005-1608", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-19" }, { "@id": "JORFTEXT000000636924", "#text": "Décret2005-1680", "@sens": "cible", "@cidtexte": "JORFTEXT000000636924", "@nortexte": "EQUA0501872D", "@numtexte": "2005-1680", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-28" }, { "@id": "JORFTEXT000000815792", "#text": "Décret2005-1702", "@sens": "cible", "@cidtexte": "JORFTEXT000000815792", "@nortexte": "BUDF0500051D", "@numtexte": "2005-1702", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-12-28" }, { "@id": "JORFTEXT000000423583", "#text": "Décret2006-446", "@sens": "cible", "@cidtexte": "JORFTEXT000000423583", "@nortexte": "BUDF0600006D", "@numtexte": "2006-446", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-04-14" }, { "@id": "JORFTEXT000000241020", "#text": "Décret2006-657", "@sens": "cible", "@cidtexte": "JORFTEXT000000241020", "@nortexte": "MCCT0600254D", "@numtexte": "2006-657", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-06-02" }, { "@id": "JORFTEXT000000814677", "#text": "Décret2006-908", "@sens": "cible", "@cidtexte": "JORFTEXT000000814677", "@nortexte": "BUDD0670001D", "@numtexte": "2006-908", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-07-21" }, { "@id": "JORFTEXT000000245212", "#text": "Décret2006-1367", "@sens": "cible", "@cidtexte": "JORFTEXT000000245212", "@nortexte": "SOCX0609647D", "@numtexte": "2006-1367", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-11-10" }, { "@id": "LEGIARTI000006322785", "@num": "48", "#text": "Loi n°2006-1666 du 21 décembre 2006 - art. 48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000615000", "@nortexte": "ECOX0600160L", "@numtexte": "2006-1666", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-21" }, { "@id": "JORFTEXT000000817636", "#text": "Décret2006-1797", "@sens": "cible", "@cidtexte": "JORFTEXT000000817636", "@nortexte": "BUDF0600066D", "@numtexte": "2006-1797", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "JORFTEXT000000273196", "#text": "LOI2006-1771", "@sens": "cible", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "JORFTEXT000000246141", "#text": "Décret2007-567", "@sens": "cible", "@cidtexte": "JORFTEXT000000246141", "@nortexte": "BUDF0700021D", "@numtexte": "2007-567", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-17" }, { "@id": "JORFTEXT000000252496", "#text": "Ordonnance2007-1434", "@sens": "cible", "@cidtexte": "JORFTEXT000000252496", "@nortexte": "IOCX0765544R", "@numtexte": "2007-1434", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2007-10-05" }, { "@id": "JORFTEXT000000618667", "#text": "Décret2007-1528", "@sens": "cible", "@cidtexte": "JORFTEXT000000618667", "@nortexte": "BCFR0764046D", "@numtexte": "2007-1528", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-10-24" }, { "@id": "LEGITEXT000017788386", "#text": "Décret n°2007-1889\n du 26 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017765112", "@nortexte": "ECET0773213D", "@numtexte": "2007-1889", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-12-26" }, { "@id": "LEGITEXT000018984381", "#text": "Arrêté du 11 juin 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018979772", "@nortexte": "BCFR0804901A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-11" }, { "@id": "JORFTEXT000018979772", "#text": "Arrêté du 11 juin 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018979772", "@nortexte": "BCFR0804901A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-11" }, { "@id": "LEGITEXT000018984089", "#text": "Décret n°2008-554\n du 11 juin 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018979716", "@nortexte": "BCFR0804949D", "@numtexte": "2008-554", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-11" }, { "@id": "JORFTEXT000018979716", "#text": "Décret n°2008-554 du 11 juin 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018979716", "@nortexte": "BCFR0804949D", "@numtexte": "2008-554", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-06-11" }, { "@id": "LEGITEXT000019387683", "#text": "Ordonnance n°2008-860\n du 28 août 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019386792", "@nortexte": "IOCM0816150R", "@numtexte": "2008-860", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-08-28" }, { "@id": "JORFTEXT000019386792", "#text": "Ordonnance n°2008-860 du 28 août 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019386792", "@nortexte": "IOCM0816150R", "@numtexte": "2008-860", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2008-08-28" }, { "@id": "JORFTEXT000019386780", "#text": "Rapport du , v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019386780", "@nortexte": "IOCM0816150P", "@typelien": "CITATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000020575579", "#text": "Arrêté du 22 avril 2009 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000020574451", "@nortexte": "BCFB0904448A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-22" }, { "@id": "JORFTEXT000021569870", "#text": "Décret n°2009-1709 du 30 décembre 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021569870", "@nortexte": "ECET0930731D", "@numtexte": "2009-1709", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-30" }, { "@id": "JORFARTI000022166149", "@num": "1", "#text": "Décret n°2010-421 du 27 avril 2010 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022166146", "@nortexte": "ECEL1006799D", "@numtexte": "2010-421", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGITEXT000022331895", "#text": "Ordonnance n°2010-638\n du 10 juin 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "JORFTEXT000022330885", "#text": "Ordonnance n°2010-638 du 10 juin 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022330885", "@nortexte": "ECEL1009623R", "@numtexte": "2010-638", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-06-10" }, { "@id": "LEGITEXT000022807619", "#text": "Décret n°2010-1071\n du 8 septembre 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022807152", "@nortexte": "MCCT1003089D", "@numtexte": "2010-1071", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-08" }, { "@id": "JORFTEXT000022807152", "#text": "Décret n°2010-1071 du 8 septembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022807152", "@nortexte": "MCCT1003089D", "@numtexte": "2010-1071", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-09-08" }, { "@id": "LEGITEXT000024251573", "#text": "Décret n°2011-723\n du 23 juin 2011 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024248710", "@nortexte": "MCCE1107863D", "@numtexte": "2011-723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-23" }, { "@id": "JORFTEXT000024248710", "#text": "Décret n°2011-723 du 23 juin 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024248710", "@nortexte": "MCCE1107863D", "@numtexte": "2011-723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-23" }, { "@id": "LEGITEXT000025024456", "#text": "Ordonnance n°2011-1895\n du 19 décembre 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025009816", "@nortexte": "JUSC1105458R", "@numtexte": "2011-1895", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2011-12-19" }, { "@id": "JORFTEXT000025009816", "#text": "Ordonnance n°2011-1895 du 19 décembre 2011, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025009816", "@nortexte": "JUSC1105458R", "@numtexte": "2011-1895", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2011-12-19" }, { "@id": "JORFARTI000025208822", "@num": "1", "#text": "Décision n°2011-214 QPC du 27 janvier 2012 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025208806", "@nortexte": "CSCX1202728S", "@numtexte": "2011-214 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2012-01-27" }, { "@id": "JORFARTI000025208807", "#text": "Décision n°2011-214 QPC du 27 janvier 2012 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025208806", "@nortexte": "CSCX1202728S", "@numtexte": "2011-214 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2012-01-27" }, { "@id": "JORFTEXT000028402384", "#text": "Décret n°2013-1281 du 29 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028402384", "@nortexte": "EFIT1328718D", "@numtexte": "2013-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-29" }, { "@id": "LEGITEXT000028447214", "#text": "Décret n°2013-1281 du 29 décembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028402384", "@nortexte": "EFIT1328718D", "@numtexte": "2013-1281", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-29" }, { "@id": "JORFTEXT000029559498", "#text": "DÉCISION n°2014-419 QPC du 8 octobre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029559498", "@nortexte": "CSCX1423824S", "@numtexte": "2014-419 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2014-10-08" }, { "@id": "LEGITEXT000030310606", "#text": "DÉCRET n°2015-243 du 2 mars 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030308769", "@nortexte": "FCPE1431024D", "@numtexte": "2015-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-02" }, { "@id": "JORFTEXT000030308769", "#text": "DÉCRET n°2015-243 du 2 mars 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030308769", "@nortexte": "FCPE1431024D", "@numtexte": "2015-243", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-03-02" }, { "@id": "LEGITEXT000033840631", "#text": "Décret n°2016-1936 du 29 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033735234", "@nortexte": "ECFT1632999D", "@numtexte": "2016-1936", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-29" }, { "@id": "JORFTEXT000033735234", "#text": "Décret n°2016-1936 du 29 décembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033735234", "@nortexte": "ECFT1632999D", "@numtexte": "2016-1936", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000036503597", "#text": "Décret n°2017-1874 du 30 décembre 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036341867", "@nortexte": "ECOT1731509D", "@numtexte": "2017-1874", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-12-30" }, { "@id": "LEGITEXT000037600607", "#text": "Décret n°2018-969 du 8 novembre 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037598635", "@nortexte": "CPAE1812942D", "@numtexte": "2018-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "JORFTEXT000037598635", "#text": "Décret n°2018-969 du 8 novembre 2018, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000037598635", "@nortexte": "CPAE1812942D", "@numtexte": "2018-969", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-11-08" }, { "@id": "JORFARTI000038133974", "#text": "Décision n°2018-764 QPC du 15 février 2019 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000038133973", "@nortexte": "CSCX1905085S", "@numtexte": "2018-764 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2019-02-15" }, { "@id": "JORFTEXT000046846232", "#text": "Décret n°2022-1733 du 30 décembre 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000046846232", "@nortexte": "ECOT2232211D", "@numtexte": "2022-1733", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-12-30" }, { "@id": "JORFTEXT000047911472", "#text": "Arrêté du 26 juillet 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047911472", "@nortexte": "ECOB2320895A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2023-07-26" }, { "@id": "JORFARTI000049629765", "@num": "1", "#text": "Décret n°2024-496 du 30 mai 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049629761", "@nortexte": "ECOE2406674D", "@numtexte": "2024-496", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-30" }, { "@id": "LEGIARTI000049632923", "@num": "1", "#text": "Décret n°2024-496 du 30 mai 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049629761", "@nortexte": "ECOE2406674D", "@numtexte": "2024-496", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-30" }, { "@id": "JORFTEXT000050822638", "#text": "Décret n°2024-1206 du 23 décembre 2024", "@sens": "cible", "@cidtexte": "JORFTEXT000050822638", "@nortexte": "ECOT2433325D", "@numtexte": "2024-1206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-23" }, { "@id": "LEGITEXT000050823904", "#text": "Décret n°2024-1206 du 23 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050822638", "@nortexte": "ECOT2433325D", "@numtexte": "2024-1206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-23" }, { "@id": "LEGIARTI000006840165", "@num": "L16-8", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L16-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840167", "@num": "L16-9", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L16-9 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305598", "@num": "892", "#text": "CODE GENERAL DES IAbPOTS, CGI. - art. 892 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305601", "@num": "895", "#text": "CODE GENERAL DES IAbPOTS, CGI. - art. 895 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311025", "@num": "905", "#text": "CODE GENERAL DES IAbPOTS, CGI. - art. 905 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299014", "@num": "244 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 undecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298257", "@num": "46 quater-0 YN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 YN (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298489", "@num": "49 septies H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 49 septies H (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300340", "@num": "30-0 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 30-0 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300346", "@num": "30-0 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 30-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300405", "@num": "50 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 50 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300806", "@num": "93 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 93 I (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311394", "@num": "1020", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1020 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305733", "@num": "1021", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1021 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305739", "@num": "1023", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1023 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311403", "@num": "1025", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1025 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311407", "@num": "1028", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1028 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305752", "@num": "1028 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1028 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311411", "@num": "1030", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1030 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305759", "@num": "1033", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1033 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311428", "@num": "1038", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1038 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305768", "@num": "1040", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1040 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305773", "@num": "1041", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1041 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305777", "@num": "1042 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1042 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305790", "@num": "1045", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1045 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305797", "@num": "1046", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1046 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305799", "@num": "1047", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1047 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305804", "@num": "1048", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1048 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305806", "@num": "1048", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1048 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311446", "@num": "1050", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1050 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311460", "@num": "1051", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1051 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311465", "@num": "1052", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1052 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305811", "@num": "1053", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1053 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305813", "@num": "1054", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1054 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305816", "@num": "1055", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1055 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305826", "@num": "1056", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1056 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305830", "@num": "1058", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1058 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305832", "@num": "1059", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1059 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305836", "@num": "1062", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1062 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305838", "@num": "1063", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1063 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305845", "@num": "1066", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1066 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311476", "@num": "1067", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1067 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305847", "@num": "1069", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1069 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305849", "@num": "1070", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1070 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305851", "@num": "1071", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1071 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305853", "@num": "1072", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1072 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311480", "@num": "1074", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1074 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305857", "@num": "1077", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1077 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305860", "@num": "1078", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1078 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305864", "@num": "1083", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1083 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305866", "@num": "1084", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1084 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311488", "@num": "1087", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1087 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305869", "@num": "1088", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1088 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305872", "@num": "1089 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1089 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305880", "@num": "1089 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1089 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311499", "@num": "1090 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1090 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305895", "@num": "1112 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1112 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305910", "@num": "1116", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1116 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305912", "@num": "1119", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1119 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305914", "@num": "1122", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1122 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305919", "@num": "1125 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1125 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305923", "@num": "1128 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1128 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305926", "@num": "1128 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1128 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305942", "@num": "1134", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1134 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306376", "@num": "1594-0 G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1594-0 G (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306551", "@num": "1600", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1600 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313093", "@num": "1768 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313399", "@num": "1962", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1962 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305211", "@num": "661", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 661 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310182", "@num": "674", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 674 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305234", "@num": "678 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 678 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310206", "@num": "680", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 680 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305241", "@num": "683 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 683 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305245", "@num": "684", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 684 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310220", "@num": "685", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 685 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310231", "@num": "686", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 686 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310240", "@num": "687", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 687 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305251", "@num": "691 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 691 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305277", "@num": "714", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 714 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310290", "@num": "716", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 716 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310302", "@num": "717", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 717 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310755", "@num": "719", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 719 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305287", "@num": "721", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 721 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305293", "@num": "722", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 722 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305298", "@num": "722 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 722 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305302", "@num": "723", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 723 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310783", "@num": "726", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 726 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305310", "@num": "730", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 730 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310798", "@num": "730 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 730 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305313", "@num": "730 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 730 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310810", "@num": "731", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 731 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310821", "@num": "732", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 732 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310830", "@num": "733", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 733 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310843", "@num": "738", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 738 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310853", "@num": "739", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 739 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305333", "@num": "746", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 746 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305341", "@num": "750", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 750 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305352", "@num": "750 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 750 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310367", "@num": "780", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 780 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305486", "@num": "796", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 796 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310447", "@num": "806", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 806 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310459", "@num": "809", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 809 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310474", "@num": "810", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 810 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305509", "@num": "810 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 810 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305512", "@num": "810 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 810 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310486", "@num": "811", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 811 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310500", "@num": "812", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 812 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310534", "@num": "816", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 816 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310603", "@num": "827", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 827 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310615", "@num": "828", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 828 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312649", "@num": "834 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 834 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310669", "@num": "844", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 844 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310682", "@num": "846 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 846 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310683", "@num": "846 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 846 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310694", "@num": "847", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 847 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310706", "@num": "848", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 848 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310710", "@num": "849", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 849 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310716", "@num": "852", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 852 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310729", "@num": "862", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 862 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310732", "@num": "866", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 866 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310742", "@num": "868", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 868 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305603", "@num": "896", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 896 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305605", "@num": "897", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 897 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310994", "@num": "899", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 899 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305606", "@num": "900", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 900 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305607", "@num": "900 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 900 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305612", "@num": "901 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 901 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311012", "@num": "902", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 902 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305613", "@num": "903", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 903 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305616", "@num": "904", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 904 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311027", "@num": "906", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 906 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311038", "@num": "907", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 907 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305617", "@num": "908", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 908 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305666", "@num": "969", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 969 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305667", "@num": "970", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 970 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305668", "@num": "971", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 971 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305670", "@num": "973", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 973 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305671", "@num": "974", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 974 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305672", "@num": "975", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 975 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305675", "@num": "977", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 977 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305678", "@num": "977 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 977 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311258", "@num": "980 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 980 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305705", "@num": "990 J", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 990 J (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311302", "@num": "991", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 991 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311318", "@num": "995", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 995 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006825234", "@num": "L421-20", "#text": "Code de la construction et de l'habitation. - art. L421-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615112", "@num": "265 B", "#text": "Code des douanes - art. 265 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615409", "@num": "64 A", "#text": "Code des douanes - art. 64 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006581898", "@num": "L125-14", "#text": "Code rural - art. L125-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006582155", "@num": "L152-11", "#text": "Code rural - art. L152-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006582148", "@num": "L152-5", "#text": "Code rural - art. L152-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583190", "@num": "L251-17", "#text": "Code rural - art. L251-17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583415", "@num": "L322-14", "#text": "Code rural - art. L322-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583426", "@num": "L322-17", "#text": "Code rural - art. L322-17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315651", "@num": "L20", "#text": "Livre des procédures fiscales - art. L20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315485", "@num": "L218", "#text": "Livre des procédures fiscales - art. L218 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315689", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316186", "@num": "R62-1", "#text": "Livre des procédures fiscales - art. R62-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316187", "@num": "R62-2", "#text": "Livre des procédures fiscales - art. R62-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316188", "@num": "R62-3", "#text": "Livre des procédures fiscales - art. R62-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "KALIARTI000005792305", "#text": "Régime d'assurance maladie des allocataires - art. (M)", "@sens": "cible", "@cidtexte": "KALITEXT000005654731", "@nortexte": "ASET0650266M", "@typelien": "CITATION", "@naturetexte": "AVENANT", "@datesignatexte": "2005-12-28" } ] }, "TITRE": "Loi n°2004-1485 du 30 décembre 2004", "MCS_TXT": { "MC": [ "ECONOMIE", "LOI DE FINANCES RECTIFICATIVE POUR 2004", "COLLECTIF BUDGETAIRE 2004", "LFR 2004", "FINANCEMENT", "BUDGET", "LIVRE DES PROCEDURES FISCALES", "CODE DES DOUANES", "CODE DU TRAVAIL", "CGI", "CMF", "CSS", "CGCT", "CODE DE L'ENVIRONNEMENT", "CODE RURAL", "CODE DE L'AVIATION CIVILE", "CCH", "CSP", "CODE DES PENSIONS CIVILES ET MILITAIRES DE RETRAITE", "PROJET DE LOI" ] }, "TITREFULL": "LOI n° 2004-1485 du 30 décembre 2004 de finances rectificative pour 2004 (1)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000240757", "NOR": "ECOX0400254L", "NUM": "2004-1485", "DATE_PUBLI": "2004-12-31", "DATE_TEXTE": "2004-12-30", "NUM_PARUTION": 304, "NUM_SEQUENCE": 2, "ORIGINE_PUBLI": "JORF n°304 du 31 décembre 2004", "PAGE_DEB_PUBLI": 22522, "PAGE_FIN_PUBLI": 22567 } }, "META_COMMUN": { "ID": "JORFTEXT000000240757", "URL": "texte/version/JORF/TEXT/00/00/00/24/07/JORFTEXT000000240757.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/loi/2004/12/30/ECOX0400254L/jo/texte", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LS0041485", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/loi/2004/12/30/2004-1485/jo/texte" } } }, "RECT": { "CONTENU": "RECT. JO. du 01-02-2005 p.1650" }, "VISAS": { "CONTENU": "

\n
L'Assemblée nationale et le Sénat ont adopté,
Le Président de la République promulgue la loi dont la teneur suit :

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

Fait à Paris, le 30 décembre 2004.

Jacques Chirac

Par le Président de la République :

Le Premier ministre,

Jean-Pierre Raffarin

Le ministre de l'économie,

des finances et de l'industrie,

Hervé Gaymard

Le ministre délégué au budget

et à la réforme budgétaire,

porte-parole du Gouvernement,

Jean-François Copé

" } }, "JORFTEXT000000259568": { "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": "JORFTEXT000000250574", "#text": "Décret n°2004-581 du 21 juin 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000250574", "@nortexte": "SANS0420260D", "@numtexte": "2004-581", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-21" }, { "@id": "JORFTEXT000000237596", "#text": "Décret n°2004-1159 du 29 octobre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000237596", "@nortexte": "JUSC0420812D", "@numtexte": "2004-1159", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2004-10-29" }, { "@id": "LEGIARTI000006315240", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047922071", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315257", "@num": "L135 A", "#text": "Livre des procédures fiscales - art. L135 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315306", "@num": "L141", "#text": "Livre des procédures fiscales - art. L141 (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315965", "@num": "L192", "#text": "Livre des procédures fiscales - art. L192 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993633", "@num": "L192", "#text": "Livre des procédures fiscales - art. L192 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816269", "@num": "L192", "#text": "Livre des procédures fiscales - art. L192 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315468", "@num": "L204", "#text": "Livre des procédures fiscales - art. L204 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315511", "@num": "L235", "#text": "Livre des procédures fiscales - art. L235 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023412154", "@num": "L235", "#text": "Livre des procédures fiscales - art. L235 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024166626", "@num": "L235", "#text": "Livre des procédures fiscales - art. L235 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315612", "@num": "L289", "#text": "Livre des procédures fiscales - art. L289 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315689", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037313072", "@num": "L59 A", "#text": "Livre des procédures fiscales - art. L59 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315041", "@num": "L59 A", "#text": "Livre des procédures fiscales - art. L59 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044992281", "@num": "L59 A", "#text": "Livre des procédures fiscales - art. L59 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817265", "@num": "L59 A", "#text": "Livre des procédures fiscales - art. L59 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315066", "@num": "L77", "#text": "Livre des procédures fiscales - art. L77 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914728", "@num": "L77", "#text": "Livre des procédures fiscales - art. L77 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315075", "@num": "L80", "#text": "Livre des procédures fiscales - art. L80 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315774", "@num": "L83", "#text": "Livre des procédures fiscales - art. L83 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622471", "@num": "R*152-1", "#text": "Livre des procédures fiscales - art. R*152-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035391890", "@num": "R*152-1", "#text": "Livre des procédures fiscales - art. R*152-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037095035", "@num": "R*152-1", "#text": "Livre des procédures fiscales - art. R*152-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316283", "@num": "R*152-1", "#text": "Livre des procédures fiscales - art. R*152-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039405228", "@num": "R*152-1", "#text": "Livre des procédures fiscales - art. R*152-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316346", "@num": "R*198-10", "#text": "Livre des procédures fiscales - art. R*198-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316686", "@num": "R*212-1", "#text": "Livre des procédures fiscales - art. R*212-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316688", "@num": "R*213-1", "#text": "Livre des procédures fiscales - art. R*213-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022992216", "@num": "R*247-18", "#text": "Livre des procédures fiscales - art. R*247-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316455", "@num": "R*247-18", "#text": "Livre des procédures fiscales - art. R*247-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034719528", "@num": "R*247-18", "#text": "Livre des procédures fiscales - art. R*247-18 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316528", "@num": "R*280-1", "#text": "Livre des procédures fiscales - art. R*280-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316285", "@num": "R152-2", "#text": "Livre des procédures fiscales - art. R152-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316186", "@num": "R62-1", "#text": "Livre des procédures fiscales - art. R62-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316187", "@num": "R62-2", "#text": "Livre des procédures fiscales - art. R62-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316188", "@num": "R62-3", "#text": "Livre des procédures fiscales - art. R62-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316608", "@num": "R87-1", "#text": "Livre des procédures fiscales - art. R87-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°2005-331 du 6 avril 2005", "MCS_TXT": { "MC": [ "ECONOMIE", "PROCEDURE FISCALE", "LIVRE DES PROCEDURES FISCALES", "INCORPORATION", "MODIFICATION" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE BUDGET ET REFORME BUDGETAIRE", "TITREFULL": "Décret n° 2005-331 du 6 avril 2005 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000259568", "NOR": "BUDF0500008D", "NUM": "2005-331", "DATE_PUBLI": "2005-04-08", "DATE_TEXTE": "2005-04-06", "NUM_PARUTION": 82, "NUM_SEQUENCE": 28, "ORIGINE_PUBLI": "JORF n°82 du 8 avril 2005", "PAGE_DEB_PUBLI": 6358, "PAGE_FIN_PUBLI": 6359 } }, "META_COMMUN": { "ID": "JORFTEXT000000259568", "URL": "texte/version/JORF/TEXT/00/00/00/25/95/JORFTEXT000000259568.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/decret/2005/4/6/BUDF0500008D/jo/texte", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DS005331", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/decret/2005/4/6/2005-331/jo/texte" } } }, "VISAS": { "CONTENU": "

\n
Le Premier ministre,
Sur le rapport du ministre de l'économie, des finances et de l'industrie et du ministre délégué au budget et à la réforme budgétaire, porte-parole du Gouvernement,
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 le livre des procédures fiscales ;
Vu les textes codifiés et cités dans le présent décret,
Décrète :

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

Fait à Paris, le 6 avril 2005.

Jean-Pierre Raffarin

Par le Premier ministre :

Le ministre délégué au budget

et à la réforme budgétaire,

porte-parole du Gouvernement,

Jean-François Copé

Le ministre de l'économie,

des finances et de l'industrie,

Thierry Breton

" } }, "JORFTEXT000000868835": { "SM": { "CONTENU": "ART. 1: LES ART. L2,L45-C,L59-A (2),L82-1,L82-B,L102-A,L225-A,L274-B SE SUBSTITUENT RESPECTIVEMENT AUX ART. 1652 (3),298 (7),39 (5 DERNIER AL.),241-BIS,86 (AL. 2),804,1840-N-SEXIES ET 1723-UNDECIES DU CGI.
ART. 2: ABROGATION DES ART. 1653-B-2 ET 64 (2,AL. 5) DU CGI ISSUS RESPECTIVEMENT DES ART. 206 DU DECRET 481986 DU 09-12-1948 ET 46 (AL. 2) DE LA LOI 711061 DU 29-12-1971.
ART. 3: ABROGATION DE LA PHRASE SUIVANTE DE L'ART. 54 (AL. 2) DE L'ORDONNANCE 581372 DU 29-12-1958 CODIFIEE SOUS L'ART. L266 (AL. 2,2EME PHRASE DU CGI): \"QUI STATUE COMME EN MATIERE SOMMAIRE\".
ART. 4: ABROGATION DE L'ART. 48 (1,AL. 2) DE LA LOI 631316 DU 27-12-1963.
ART. 5: ABROGATION DES ART. SUIVANTS SU CGI:
177 ET 183 DE L'ANNEXE I (ISSUS DES ART. 13 ET 19 DU DECRET 48794 DU 05-05-1948).
350-B DE L'ANNEXE III ISSU DE L'ART. 5 DU DECRET 4985 DU 21-01-1949.
344-J DE L'ANNEXE III ISSU DES ART. 1,2 ET 4 DU DECRET 64369 DU 23-04-1964.
348-A DE L'ANNEXE III ISSU DE L'ART. 1 DU DECRET 64370 DU 23-04-1964.
66 DE L'ANNEXE I ISSU DE L'ART. 2 DU DECRET 761329 DU 31-12-1976.
371-Y DE L'ANNEXE II ISSU DE L'ART. 2 (AL. 2,3EME PHRASE DU DECRET 771520 DU 31-12-1977.
396-TERDECIES ET 396-QUATERDECIES DE L'ANNEXE II ISSUS DES ART. 10 ET 11 DU DECRET 78635 DU 12-06-1978.
384-SEPTIES-OJ ET 384-SEPTIES-OK DE L'ANNEXE II ISSUS DES ART. 10 ET 11 DU DECRET 78636 DU 12-06-1978.
ART. 6: MODIFICATION DES ART. L2 (AL. 1 ET 4EME),L20 (AL. 4),L36 (AL. 2),L59 (AL. 1),L86 (AL. 2),L89 (AL. 1),L179,L180 (AL. 1),L184,L213 (AL. 1),L224,L230 (AL. 2),L266 (AL. 2),L272 (AL. 3) DU LIVRE DES PROCEDURES FISCALES ET ADJONCTION DES ART. L45-C,L54-B (REMPLACANT L'ART. L58),L59-A,L82-A ET L82-B,L102-A,L225-A ET L274-A ET L274-B.
ART. 7: INSERTION DES ART. R1-3,*R26-1,*R26-2,*R59-B-1,*R59-B-2,R62-1,R62-2,R62-3,*R97-2,*R196-6,*R228-5,*R228-6,*R247-15,*R247-16,*R266-1 ET MODIFICATION DES ART. *R1-2,*R32-2 (AL. 2),*R81-1,R111-1,*R199-1,*R200-8,*R200-4,*R226-2 (B-BIS) DU LIVRE DES PROCEDURES FISCALES.
APPLICATION DE L'ART. 78 DE LA LOI DE FINANCES POUR 1962 (621316)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000498375", "#text": "Décret n°48-794 du 5 mai 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000498375", "@numtexte": "48-794", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1948-05-05" }, { "@id": "JORFTEXT000000686689", "#text": "Décret n°48-1986 du 9 décembre 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFTEXT000000305126", "#text": "Décret n°49-85 du 21 janvier 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000305126", "@numtexte": "49-85", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1949-01-21" }, { "@id": "JORFTEXT000000705345", "#text": "Ordonnance n°58-1372 du 29 décembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "JORFARTI000001503841", "@num": "54", "#text": "Ordonnance n°58-1372 du 29 décembre 1958 - art. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@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": "JORFTEXT000000509287", "#text": "Loi n°63-1316 du 27 décembre 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000328187", "#text": "Décret n°64-370 du 23 avril 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000328187", "@numtexte": "64-370", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1964-04-23" }, { "@id": "JORFTEXT000000691886", "#text": "Décret n°64-369 du 23 avril 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000691886", "@numtexte": "64-369", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1964-04-23" }, { "@id": "JORFTEXT000000687436", "#text": "Loi n°71-1061 du 29 décembre 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000687436", "@numtexte": "71-1061", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-12-29" }, { "@id": "JORFARTI000001097896", "@num": "46", "#text": "Loi n°71-1061 du 29 décembre 1971 - art. 46", "@sens": "source", "@cidtexte": "JORFTEXT000000687436", "@numtexte": "71-1061", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-12-29" }, { "@id": "JORFTEXT000000506566", "#text": "Décret n°76-1329 du 31 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000506566", "@numtexte": "76-1329", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-31" }, { "@id": "JORFTEXT000000885849", "#text": "Décret n°77-1520 du 31 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000885849", "@numtexte": "77-1520", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "JORFARTI000002284910", "@num": "2", "#text": "Décret n°77-1520 du 31 décembre 1977 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000885849", "@numtexte": "77-1520", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "JORFTEXT000000875622", "#text": "Décret n°78-635 du 12 juin 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000875622", "@numtexte": "78-635", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1978-06-12" }, { "@id": "JORFTEXT000000875623", "#text": "Décret n°78-636 du 12 juin 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000875623", "@numtexte": "78-636", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1978-06-12" }, { "@id": "JORFTEXT000000518094", "#text": "Décret n°85-36 du 9 janvier 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000518094", "@numtexte": "85-36", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-01-09" }, { "@id": "JORFTEXT000000870114", "#text": "Décret n°86-1087 du 7 octobre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000870114", "@numtexte": "86-1087", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFARTI000001295603", "@num": "1", "#text": "Décret n°86-1087 du 7 octobre 1986 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000870114", "@numtexte": "86-1087", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFTEXT000000238682", "#text": "Décret2003-610", "@sens": "cible", "@cidtexte": "JORFTEXT000000238682", "@nortexte": "BUDF0300019D", "@numtexte": "2003-610", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-27" }, { "@id": "JORFTEXT000000784293", "#text": "Décret2004-501", "@sens": "cible", "@cidtexte": "JORFTEXT000000784293", "@nortexte": "ECOF0400010D", "@numtexte": "2004-501", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-02" }, { "@id": "LEGIARTI000006296367", "@num": "396 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 terdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297404", "@num": "344 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 J (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306999", "@num": "1652", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1652 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309270", "@num": "241 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 241 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310441", "@num": "804", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 804 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293339", "@num": "177", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 177 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293340", "@num": "183", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 183 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315173", "@num": "L102 A", "#text": "Livre des procédures fiscales - art. L102 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315909", "@num": "L179", "#text": "Livre des procédures fiscales - art. L179 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315911", "@num": "L180", "#text": "Livre des procédures fiscales - art. L180 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315919", "@num": "L184", "#text": "Livre des procédures fiscales - art. L184 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315614", "@num": "L2", "#text": "Livre des procédures fiscales - art. L2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315650", "@num": "L20", "#text": "Livre des procédures fiscales - art. L20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315985", "@num": "L213", "#text": "Livre des procédures fiscales - art. L213 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315988", "@num": "L224", "#text": "Livre des procédures fiscales - art. L224 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315496", "@num": "L225 A", "#text": "Livre des procédures fiscales - art. L225 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315992", "@num": "L230", "#text": "Livre des procédures fiscales - art. L230 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316004", "@num": "L250", "#text": "Livre des procédures fiscales - art. L250 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316023", "@num": "L266", "#text": "Livre des procédures fiscales - art. L266 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316036", "@num": "L272", "#text": "Livre des procédures fiscales - art. L272 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315663", "@num": "L36", "#text": "Livre des procédures fiscales - art. L36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315015", "@num": "L45 C", "#text": "Livre des procédures fiscales - art. L45 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315033", "@num": "L54 B", "#text": "Livre des procédures fiscales - art. L54 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315690", "@num": "L58", "#text": "Livre des procédures fiscales - art. L58 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315692", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315039", "@num": "L59 A", "#text": "Livre des procédures fiscales - art. L59 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315044", "@num": "L59 B", "#text": "Livre des procédures fiscales - art. L59 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315762", "@num": "L81", "#text": "Livre des procédures fiscales - art. L81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315115", "@num": "L82 A", "#text": "Livre des procédures fiscales - art. L82 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315117", "@num": "L82 B", "#text": "Livre des procédures fiscales - art. L82 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315782", "@num": "L86", "#text": "Livre des procédures fiscales - art. L86 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316579", "@num": "R*1-2", "#text": "Livre des procédures fiscales - art. R*1-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316313", "@num": "R*196-6", "#text": "Livre des procédures fiscales - art. R*196-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316636", "@num": "R*199-1", "#text": "Livre des procédures fiscales - art. R*199-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316647", "@num": "R*200-8", "#text": "Livre des procédures fiscales - art. R*200-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316657", "@num": "R*202-4", "#text": "Livre des procédures fiscales - art. R*202-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316694", "@num": "R*226-2", "#text": "Livre des procédures fiscales - art. R*226-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316417", "@num": "R*228-5", "#text": "Livre des procédures fiscales - art. R*228-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316418", "@num": "R*228-6", "#text": "Livre des procédures fiscales - art. R*228-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316453", "@num": "R*247-15", "#text": "Livre des procédures fiscales - art. R*247-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316454", "@num": "R*247-16", "#text": "Livre des procédures fiscales - art. R*247-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316142", "@num": "R*26-1", "#text": "Livre des procédures fiscales - art. R*26-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316149", "@num": "R*26-2", "#text": "Livre des procédures fiscales - art. R*26-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316510", "@num": "R*266-1", "#text": "Livre des procédures fiscales - art. R*266-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316584", "@num": "R*32-2", "#text": "Livre des procédures fiscales - art. R*32-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316593", "@num": "R*59 B-1", "#text": "Livre des procédures fiscales - art. R*59 B-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316598", "@num": "R*81-1", "#text": "Livre des procédures fiscales - art. R*81-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316247", "@num": "R*97-2", "#text": "Livre des procédures fiscales - art. R*97-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316123", "@num": "R1-3", "#text": "Livre des procédures fiscales - art. R1-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316617", "@num": "R111-1", "#text": "Livre des procédures fiscales - art. R111-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316179", "@num": "R59 B-2", "#text": "Livre des procédures fiscales - art. R59 B-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316186", "@num": "R62-1", "#text": "Livre des procédures fiscales - art. R62-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316187", "@num": "R62-2", "#text": "Livre des procédures fiscales - art. R62-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316188", "@num": "R62-3", "#text": "Livre des procédures fiscales - art. R62-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°84-686 du 17 juillet 1984", "MCS_TXT": { "MC": [ "CODE", "CGI", "PROCEDURE FISCALE", "SIMPLIFICATION", "ALLEGEMENT", "CODIFICATION", "IMPOT", "LIVRE DES PROCEDURES FISCALES" ] }, "TITREFULL": "Décret n°84-686 du 17 juillet 1984 MODIFIANT LE LIVRE DES PROCEDURES FISCALES" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000868835", "NUM": "84-686", "DATE_PUBLI": "1984-07-24", "DATE_TEXTE": "1984-07-17", "ORIGINE_PUBLI": "JORF du 24 juillet 1984", "PAGE_DEB_PUBLI": 2413 } }, "META_COMMUN": { "ID": "JORFTEXT000000868835", "URL": "texte/version/JORF/TEXT/00/00/00/86/88/JORFTEXT000000868835.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX984686" } } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000868835", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316188", "typelien": "CREATION" }, { "texte_version_id": "JORFTEXT000000240757", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316188", "typelien": "ABROGATION" }, { "texte_version_id": "JORFTEXT000000259568", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316188", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006316188", "liens_entrants": true }

Article R62-3 AUTONOME ABROGE, en vigueur du 24/07/1984 au 01/01/2005 (Livre des procédures fiscales)