{ "article": { "LEGIARTI000006316244": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*96 E-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2005-09-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006316244", "URL": "article/LEGI/ARTI/00/00/06/31/62/LEGIARTI000006316244.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR096AEXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006245088", "@num": "2", "#text": "Décret n°2005-1167 du 13 septembre 2005 - art. 2 () JORF 16 septembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000238644", "@nortexte": "BUDF0520288D", "@numtexte": "2005-1167", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-13" }, { "@id": "LEGIARTI000006315153", "@num": "L96 E", "#text": "Livre des procédures fiscales - art. L96 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316597", "@num": "R*81-1", "#text": "Livre des procédures fiscales - art. R*81-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180152", "@fin": "2999-01-01", "#text": "22° : Etablissements diffuseurs ou distributeurs de services payants de programme de télévision", "@debut": "2005-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163138", "@fin": "2999-01-01", "#text": "Section I : Conditions d'exercice du droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147384", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006316244", "@fin": "2999-01-01", "@num": "R*96 E-1", "@etat": "VIGUEUR", "@debut": "2005-09-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le droit de communication prévu à l'article L. 96-E s'effectue dans les conditions prévues à l'article R.* 81-1. Il s'exerce par correspondance ou sur place.

" } }, "LEGIARTI000006245088": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006245088", "URL": "article/LEGI/ARTI/00/00/06/24/50/LEGIARTI000006245088.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FCHFKXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006316132", "@num": "R*16 C-1", "#text": "Livre des procédures fiscales - art. R*16 C-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316348", "@num": "R*198-11", "#text": "Livre des procédures fiscales - art. R*198-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316244", "@num": "R*96 E-1", "#text": "Livre des procédures fiscales - art. R*96 E-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000238644", "@nor": "BUDF0520288D", "@num": "2005-1167", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2005-1167 du 13 septembre 2005 relatif au régime, au contrôle et au contentieux de la redevance audiovisuelle et modifiant l'annexe II au code général des impôts et la partie réglementaire du livre des procédures fiscales", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000238644", "@c_titre_court": "Décret n°2005-1167 du 13 septembre 2005" }, { "@fin": "2999-01-01", "#text": "Décret n°2005-1167 du 13 septembre 2005 relatif au régime, au contrôle et au contentieux de la redevance audiovisuelle et modifiant l'annexe II au code général des impôts et la partie réglementaire du livre des procédures fiscales", "@debut": "2005-09-16", "@id_txt": "LEGITEXT000006052422", "@c_titre_court": "Décret n°2005-1167 du 13 septembre 2005" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE BUDGET ET REFORME DE L'ETAT", "@date_publi": "2005-09-16", "@date_signature": "2005-09-13" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006245088", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000002040709", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006315153": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L96 E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315153", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315153.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL096AFXXXXXAA" } }, "NOTA": { "CONTENU": "
Un décret en Conseil d'Etat fixe les modalités d'application du présent article.
\n
" }, "LIENS": { "LIEN": [ { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006322123", "@num": "41", "#text": "Loi n°2004-1484 du 30 décembre 2004 - art. 41 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000789373", "@nortexte": "ECOX0400222L", "@numtexte": "2004-1484", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000023245849", "@num": "3", "#text": "Arrêté du 25 octobre 2005 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000449059", "@nortexte": "BUDR0503046A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-10-25" }, { "@id": "LEGIARTI000006313831", "@num": "1770 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1770 nonies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314052", "@num": "1840 W quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 W quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316244", "@num": "R*96 E-1", "#text": "Livre des procédures fiscales - art. R*96 E-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022786513", "@fin": "2999-01-01", "#text": "22° : Etablissements diffuseurs ou distributeurs de services payants de programmes de télévision", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163096", "@fin": "2999-01-01", "#text": "Section I : Conditions d'exercice du droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315153", "@fin": "2010-01-01", "@num": "L96 E", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000021629511", "@fin": "2025-01-01", "@num": "L96 E", "@etat": "ABROGE", "@debut": "2010-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les établissements diffuseurs ou distributeurs de services payants de programmes de télévision sont tenus de fournir à l'administration, sur sa demande, les éléments des contrats de certains de leurs clients strictement nécessaires à l'établissement de l'assiette de la redevance audiovisuelle. Ces informations se composent exclusivement de l'identité du client, de son adresse et de la date du contrat. Un décret en Conseil d'Etat définit les modalités de cette communication.

\n
\n
" } }, "LEGIARTI000006316597": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*81-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1984-07-24", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316597", "URL": "article/LEGI/ARTI/00/00/06/31/65/LEGIARTI000006316597.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR081AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI L81", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 406 bis (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN2 409 (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000880684", "#text": "Décret 81-860 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000880684", "@numtexte": "81-860", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000022740051", "@num": "2-1", "#text": "Décret n°2000-738 du 1 août 2000 - art. 2-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000218155", "@nortexte": "ECOP0000190D", "@numtexte": "2000-738", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "LEGIARTI000006258436", "@num": "2", "#text": "Décret n°2006-1723 du 23 décembre 2006 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000460486", "@nortexte": "ECOP0600792D", "@numtexte": "2006-1723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGIARTI000029969212", "@num": "4", "#text": "Décret n° 2009-707 du 16 juin 2009 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@id": "LEGIARTI000030593644", "@num": "409", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 409 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316244", "@num": "R*96 E-1", "#text": "Livre des procédures fiscales - art. R*96 E-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623870", "@num": "R81-5", "#text": "Livre des procédures fiscales - art. R81-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147402", "@fin": "1988-01-23", "#text": "DEFINITION ET ETENDUE DU DROIT DE COMMUNICATION.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133990", "@fin": "1988-01-23", "#text": "LE DROIT DE COMMUNICATION", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114564", "@fin": "2001-03-31", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316597", "@fin": "1984-07-24", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316598", "@fin": "1987-01-17", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316599", "@fin": "2004-06-09", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "1987-01-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316600", "@fin": "2011-06-12", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "2004-06-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166712", "@fin": "2015-05-15", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030593629", "@fin": "2999-01-01", "@num": "R*81-1", "@etat": "VIGUEUR", "@debut": "2015-05-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le droit de communication défini à l'article L. 81 est exclusivement exercé par les agents de l'administration des impôts titulaires ou stagiaires, appartenant à des corps des catégories A et B et agissant dans le ressort territorial du service auquel il sont affectés.
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Toutefois, ce droit peut être exercé par des fonctionnaires ayant le grade d'agent de constatation ou d'assiette lorsqu'ils agissent sur ordre écrit d'un agent ayant au moins le grade de contrôleur ; cet ordre, qui doit être présenté au contribuable, précise le nom du ou des contribuables intéressés.
\n
Le droit de communication peut également, lorsque les besoins du service le requierent et qu'il n'existe aucun fonctionnaire apte à l'exercer, être confié par intérim à d'anciens fonctionnaires des mêmes catégories ou grades.
" } }, "LEGIARTI000006316598": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*81-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-01-17", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006316598", "URL": "article/LEGI/ARTI/00/00/06/31/65/LEGIARTI000006316598.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR081AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "#text": "CGI L81", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L83", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L84", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L85", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L87", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI R81-1 AL. 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 406 bis (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN2 409 (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 7 JORF 24 JUILLET 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000022740051", "@num": "2-1", "#text": "Décret n°2000-738 du 1 août 2000 - art. 2-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000218155", "@nortexte": "ECOP0000190D", "@numtexte": "2000-738", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "LEGIARTI000006258436", "@num": "2", "#text": "Décret n°2006-1723 du 23 décembre 2006 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000460486", "@nortexte": "ECOP0600792D", "@numtexte": "2006-1723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGIARTI000029969212", "@num": "4", "#text": "Décret n° 2009-707 du 16 juin 2009 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000030593644", "@num": "409", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 409 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316244", "@num": "R*96 E-1", "#text": "Livre des procédures fiscales - art. R*96 E-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623870", "@num": "R81-5", "#text": "Livre des procédures fiscales - art. R81-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147402", "@fin": "1988-01-23", "#text": "DEFINITION ET ETENDUE DU DROIT DE COMMUNICATION.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133990", "@fin": "1988-01-23", "#text": "LE DROIT DE COMMUNICATION", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114564", "@fin": "2001-03-31", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316597", "@fin": "1984-07-24", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316598", "@fin": "1987-01-17", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316599", "@fin": "2004-06-09", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "1987-01-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316600", "@fin": "2011-06-12", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "2004-06-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166712", "@fin": "2015-05-15", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030593629", "@fin": "2999-01-01", "@num": "R*81-1", "@etat": "VIGUEUR", "@debut": "2015-05-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsqu'il concerne les documents mentionnés aux articles L. 83 à L. 85 et L. 87, le droit de communication défini à l'article L. 81 ne peut être exercé que par les fonctionnaires titulaires ou stagiaires, appartenant à des corps des catégories A et B et agissant dans le ressort territorial du service auquel ils sont affectés.
\n
Toutefois, ce droit peut être exercé par des fonctionnaires ayant le grade d'agent de constatation ou d'assiette lorsqu'ils agissent sur ordre écrit d'un agent ayant au moins le grade de contrôleur ; cet ordre, qui doit être présenté au contribuable, précise le nom du ou des contribuables intéressés.
\n
Le droit de communication peut également, lorsque les besoins du service le requièrent et qu'il n'existe aucun fonctionnaire apte à l'exercer, être confié par intérim à d'anciens fonctionnaires des mêmes catégories ou grades.
" } }, "LEGIARTI000006316599": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*81-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-09", "DATE_DEBUT": "1987-01-17" } }, "META_COMMUN": { "ID": "LEGIARTI000006316599", "URL": "article/LEGI/ARTI/00/00/06/31/65/LEGIARTI000006316599.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR081AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 406 bis (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN2 409 (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000334046", "#text": "Décret 87-24 1987-01-15 art. 1 JORF 17 janvier 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000334046", "@numtexte": "87-24", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-01-15" }, { "@id": "LEGIARTI000022740051", "@num": "2-1", "#text": "Décret n°2000-738 du 1 août 2000 - art. 2-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000218155", "@nortexte": "ECOP0000190D", "@numtexte": "2000-738", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "LEGIARTI000006258436", "@num": "2", "#text": "Décret n°2006-1723 du 23 décembre 2006 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000460486", "@nortexte": "ECOP0600792D", "@numtexte": "2006-1723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGIARTI000029969212", "@num": "4", "#text": "Décret n° 2009-707 du 16 juin 2009 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@id": "LEGIARTI000030593644", "@num": "409", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 409 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 10 août 1987", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315759", "@num": "L81", "#text": "Livre des procédures fiscales - art. L81 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315784", "@num": "L87", "#text": "Livre des procédures fiscales - art. L87 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316244", "@num": "R*96 E-1", "#text": "Livre des procédures fiscales - art. R*96 E-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623870", "@num": "R81-5", "#text": "Livre des procédures fiscales - art. R81-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales L83 à L85, L87, L81", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147384", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316597", "@fin": "1984-07-24", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316598", "@fin": "1987-01-17", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316599", "@fin": "2004-06-09", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "1987-01-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316600", "@fin": "2011-06-12", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "2004-06-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166712", "@fin": "2015-05-15", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030593629", "@fin": "2999-01-01", "@num": "R*81-1", "@etat": "VIGUEUR", "@debut": "2015-05-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsqu'il concerne les documents mentionnés aux articles L. 83 à L. 85 et L. 87, le droit de communication défini à l'article L. 81 ne peut être exercé que par les fonctionnaires titulaires ou stagiaires, appartenant à des corps des catégories A et B et agissant soit dans l'ensemble du département où ils exercent leurs fonctions, soit lorsqu'il est plus étendu, dans le ressort territorial du service auquel ils sont affectés.
\n
Toutefois, ce droit peut être exercé par des fonctionnaires ayant le grade d'agent de constatation ou d'assiette lorsqu'ils agissent sur ordre écrit d'un agent ayant au moins le grade de contrôleur ; cet ordre, qui doit être présenté au contribuable, précise le nom du ou des contribuables intéressés.
\n
Le droit de communication peut également, lorsque les besoins du service le requièrent et qu'il n'existe aucun fonctionnaire apte à l'exercer, être confié par intérim à d'anciens fonctionnaires des mêmes catégories ou grades.
" } }, "LEGIARTI000006316600": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*81-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-06-12", "DATE_DEBUT": "2004-06-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006316600", "URL": "article/LEGI/ARTI/00/00/06/31/66/LEGIARTI000006316600.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR081AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 406 bis (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN2 409 (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000022740051", "@num": "2-1", "#text": "Décret n°2000-738 du 1 août 2000 - art. 2-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000218155", "@nortexte": "ECOP0000190D", "@numtexte": "2000-738", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "LEGIARTI000006231215", "@num": "1", "#text": "Décret n°2004-501 du 2 juin 2004 - art. 1 () JORF 9 juin 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000784293", "@nortexte": "ECOF0400010D", "@numtexte": "2004-501", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-02" }, { "@id": "LEGIARTI000006258436", "@num": "2", "#text": "Décret n°2006-1723 du 23 décembre 2006 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000460486", "@nortexte": "ECOP0600792D", "@numtexte": "2006-1723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGIARTI000029969212", "@num": "4", "#text": "Décret n° 2009-707 du 16 juin 2009 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@id": "LEGIARTI000030593644", "@num": "409", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 409 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 août 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315759", "@num": "L81", "#text": "Livre des procédures fiscales - art. L81 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316244", "@num": "R*96 E-1", "#text": "Livre des procédures fiscales - art. R*96 E-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623870", "@num": "R81-5", "#text": "Livre des procédures fiscales - art. R81-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147384", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316597", "@fin": "1984-07-24", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316598", "@fin": "1987-01-17", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316599", "@fin": "2004-06-09", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "1987-01-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316600", "@fin": "2011-06-12", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "2004-06-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166712", "@fin": "2015-05-15", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030593629", "@fin": "2999-01-01", "@num": "R*81-1", "@etat": "VIGUEUR", "@debut": "2015-05-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le droit de communication défini à l'article L. 81 est exercé par les fonctionnaires titulaires ou stagiaires appartenant à des corps de catégorie A ou B ou par des fonctionnaires titulaires appartenant à des corps de catégorie C agissant soit dans l'ensemble de la région où est situé le service auquel ils sont affectés, soit, lorsqu'il est plus étendu, dans le ressort territorial de ce service.
\n
" } }, "LEGIARTI000021629511": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L96 E", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2025-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021629511", "URL": "article/LEGI/ARTI/00/00/21/62/95/LEGIARTI000021629511.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023245849", "@num": "3", "#text": "Arrêté du 25 octobre 2005 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000449059", "@nortexte": "BUDR0503046A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-10-25" }, { "@id": "LEGIARTI000021575741", "@num": "32", "#text": "LOI n°2009-1673\n du 30 décembre 2009 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000046188339", "@num": "6", "#text": "LOI n°2022-1157 du 16 août 2022 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046186661", "@nortexte": "ECOX2218099L", "@numtexte": "2022-1157", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2022-08-16" }, { "@id": "LEGIARTI000006313831", "@num": "1770 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1770 nonies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178519", "@num": "1840 W quater", "#text": "Code général des impôts, CGI. - art. 1840 W quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316244", "@num": "R*96 E-1", "#text": "Livre des procédures fiscales - art. R*96 E-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022786513", "@fin": "2999-01-01", "#text": "22° : Etablissements diffuseurs ou distributeurs de services payants de programmes de télévision", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163096", "@fin": "2999-01-01", "#text": "Section I : Conditions d'exercice du droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315153", "@fin": "2010-01-01", "@num": "L96 E", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000021629511", "@fin": "2025-01-01", "@num": "L96 E", "@etat": "ABROGE", "@debut": "2010-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les établissements diffuseurs ou distributeurs de services payants de programmes de télévision sont tenus de fournir à l'administration, sur sa demande, les éléments des contrats de certains de leurs clients strictement nécessaires à l'établissement de l'assiette de la contribution à l'audiovisuel public. Ces informations se composent exclusivement de l'identité du client, de son adresse et de la date du contrat. Un décret en Conseil d'Etat définit les modalités de cette communication.

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\n
" } }, "LEGIARTI000024166712": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*81-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-05-15", "DATE_DEBUT": "2011-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000024166712", "URL": "article/LEGI/ARTI/00/00/24/16/67/LEGIARTI000024166712.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
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Modifications effectuées en conséquence de l'article 4-III du décret n° 2009-707 du 16 juin 2009 et de l'article 2 [1°, b] du décret n° 2010-939 du 24 août 2010.

" }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 406 bis (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN2 409 (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000022740051", "@num": "2-1", "#text": "Décret n°2000-738 du 1 août 2000 - art. 2-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000218155", "@nortexte": "ECOP0000190D", "@numtexte": "2000-738", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "LEGIARTI000006258436", "@num": "2", "#text": "Décret n°2006-1723 du 23 décembre 2006 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000460486", "@nortexte": "ECOP0600792D", "@numtexte": "2006-1723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGIARTI000029969212", "@num": "4", "#text": "Décret n° 2009-707 du 16 juin 2009 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000024156007", "@num": "2", "#text": "Décret n°2011-646 du 9 juin 2011 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000024152998", "@nortexte": "EFIE1112237D", "@numtexte": "2011-646", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@id": "LEGIARTI000024156785", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030593644", "@num": "409", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 409 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315759", "@num": "L81", "#text": "Livre des procédures fiscales - art. L81", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316244", "@num": "R*96 E-1", "#text": "Livre des procédures fiscales - art. R*96 E-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623870", "@num": "R81-5", "#text": "Livre des procédures fiscales - art. R81-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147384", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316597", "@fin": "1984-07-24", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316598", "@fin": "1987-01-17", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316599", "@fin": "2004-06-09", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "1987-01-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316600", "@fin": "2011-06-12", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "2004-06-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166712", "@fin": "2015-05-15", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030593629", "@fin": "2999-01-01", "@num": "R*81-1", "@etat": "VIGUEUR", "@debut": "2015-05-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Le droit de communication défini à l'article L. 81 est exercé par les fonctionnaires titulaires ou stagiaires appartenant à des corps de catégorie A ou B ou par des fonctionnaires titulaires appartenant à des corps de catégorie C agissant soit dans l'ensemble de la région où est situé le service auquel ils sont affectés, soit, lorsqu'il est plus étendu, dans le ressort territorial de ce service.

II.-Dans le cadre prévu par l'article 376 de l'annexe II au code général des impôts et par dérogation au I du présent article, les agents mentionnés à ce même I peuvent exercer le droit de communication prévu à l'article L. 81 à l'égard de toute personne ou organisme soumis à l'exercice de ce droit.

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" } }, "LEGIARTI000030593629": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*81-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2015-05-15" } }, "META_COMMUN": { "ID": "LEGIARTI000030593629", "URL": "article/LEGI/ARTI/00/00/30/59/36/LEGIARTI000030593629.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 406 bis (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGIAN2 409 (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000022740051", "@num": "2-1", "#text": "Décret n°2000-738 du 1 août 2000 - art. 2-1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000218155", "@nortexte": "ECOP0000190D", "@numtexte": "2000-738", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-08-01" }, { "@id": "LEGIARTI000006258436", "@num": "2", "#text": "Décret n°2006-1723 du 23 décembre 2006 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000460486", "@nortexte": "ECOP0600792D", "@numtexte": "2006-1723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGIARTI000029969212", "@num": "4", "#text": "Décret n° 2009-707 du 16 juin 2009 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000030592808", "@num": "1", "#text": "DÉCRET n°2015-531 du 12 mai 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030591438", "@nortexte": "FCPE1416545D", "@numtexte": "2015-531", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-05-12" }, { "@id": "LEGITEXT000037060152", "#text": "Arrêté du 4 juin 2018 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000037058273", "@nortexte": "CPAE1810946A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-04" }, { "@id": "LEGIARTI000024156785", "@num": "376", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 376", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030593644", "@num": "409", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 409 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315759", "@num": "L81", "#text": "Livre des procédures fiscales - art. L81", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316244", "@num": "R*96 E-1", "#text": "Livre des procédures fiscales - art. R*96 E-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623870", "@num": "R81-5", "#text": "Livre des procédures fiscales - art. R81-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147384", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316597", "@fin": "1984-07-24", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316598", "@fin": "1987-01-17", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316599", "@fin": "2004-06-09", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "1987-01-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316600", "@fin": "2011-06-12", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "2004-06-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166712", "@fin": "2015-05-15", "@num": "R*81-1", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030593629", "@fin": "2999-01-01", "@num": "R*81-1", "@etat": "VIGUEUR", "@debut": "2015-05-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le droit de communication défini à l'article L. 81 est exercé par les fonctionnaires titulaires ou stagiaires appartenant à des corps de catégorie A ou B ou par des fonctionnaires titulaires appartenant à des corps de catégorie C agissant sur l'ensemble du territoire métropolitain et des départements et régions d'outre-mer, pour l'exercice de leurs missions d'établissement de l'assiette, de contrôle et de recouvrement des impôts, droits et taxes.

" } }, "LEGIARTI000006316132": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*16 C-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2012-04-01", "DATE_DEBUT": "2005-09-16" } }, "META_COMMUN": { "ID": "LEGIARTI000006316132", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316132.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR016BAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1605", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006245088", "@num": "2", "#text": "Décret n°2005-1167 du 13 septembre 2005 - art. 2 () JORF 16 septembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000238644", "@nortexte": "BUDF0520288D", "@numtexte": "2005-1167", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-09-13" }, { "@id": "LEGIARTI000025598576", "@num": "42", "#text": "Décret n°2012-430\n du 29 mars 2012 - art. 42", "@sens": "cible", "@cidtexte": "JORFTEXT000025595949", "@nortexte": "EFIE1129555D", "@numtexte": "2012-430", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-29" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180138", "@fin": "2999-01-01", "#text": "I ter : Dispositions particulières à la contribution à l'audiovisuel public", "@debut": "2005-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163133", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006316132", "@fin": "2012-04-01", "@num": "R*16 C-1", "@etat": "ABROGE", "@debut": "2005-09-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les agents du Trésor public assurant le contrôle de la taxe prévue au I de l'article 1605 du code général des impôts sont commissionnés et assermentés par le préfet de région dont relève leur résidence administrative. Ils sont tenus de présenter aux personnes qu'ils contrôlent une commission justifiant de leur identité, des pouvoirs qui leur sont conférés et comportant une photographie d'identité.
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Les services du Trésor public instruisent les réclamations portant sur la redevance audiovisuelle consécutives à un contrôle effectué par les agents de ces services et ils statuent sur ces réclamations.

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Article R*96 E-1 AUTONOME VIGUEUR, en vigueur depuis le 16/09/2005 (Livre des procédures fiscales)