{ "article": { "LEGIARTI000006316340": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*198-9", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006316340", "URL": "article/LEGI/ARTI/00/00/06/31/63/LEGIARTI000006316340.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR198AIXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1937", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI R198-3 à CGI R198-7", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318315", "@num": "32", "#text": "Loi - art. 32 () JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000725202", "#text": "Décret 92-837 1992-08-27", "@sens": "source", "@cidtexte": "JORFTEXT000000725202", "@nortexte": "BUDF9200025D", "@numtexte": "92-837", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180162", "@fin": "1993-08-18", "#text": "III : Instruction des réclamations.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163146", "@fin": "1993-08-18", "#text": "Section I : Procédure préalable auprès de l'administration des impôts", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147388", "@fin": "2999-01-01", "#text": "Chapitre premier : Le contentieux de l'établissement de l'impôt et les dégrèvements d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133985", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006316339", "@fin": "1992-07-04", "@num": "R*198-9", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316340", "@fin": "1993-08-18", "@num": "R*198-9", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006316341", "@fin": "2999-01-01", "@num": "R*198-9", "@etat": "VIGUEUR", "@debut": "1993-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Il peut être statué immédiatement, sans instruction préalable et sans que soit recueilli l'avis des autorités désignées aux articles R. 198-3 à R. 198-7 sur les réclamations présentées après le délai légal ou qu'un vice de forme rend définitivement irrecevables.
\n
" } }, "LEGIARTI000006318315": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "32", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006318315", "URL": "article/LEGI/ARTI/00/00/06/31/83/LEGIARTI000006318315.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEFJXXXXXX032AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006294146", "@num": "152", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 152 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294147", "@num": "153", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 153 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294148", "@num": "154", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 154 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294149", "@num": "155", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 155 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294150", "@num": "156", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 156 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294151", "@num": "157", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 157 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294152", "@num": "158", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 158 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295353", "@num": "159", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 159 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303806", "@num": "234", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 234 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316290", "@num": "R*172 D-1", "#text": "Livre des procédures fiscales - art. R*172 D-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "PEREMPTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316324", "@num": "R*198-1", "#text": "Livre des procédures fiscales - art. R*198-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316340", "@num": "R*198-9", "#text": "Livre des procédures fiscales - art. R*198-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000355987", "@nor": "ECOX9100184L", "@num": "91-1323", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1991 (n° 91-1323 du 30 décembre 1991) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000355987", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 91-1323 du 30 décembre 1991 de finances rectificative pour 1991 (1)", "@debut": "1991-12-31", "@id_txt": "LEGITEXT000006078469", "@c_titre_court": "Loi n° 91-1323 du 30 décembre 1991" } ], "@date_publi": "1991-12-31", "@date_signature": "1991-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006318315", "@fin": "2999-01-01", "@num": "32", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006318315", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316340", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000725202": { "SM": { "CONTENU": "A COMPTER DU 04-07-1992 MODIFIE ET COMPLETE:
LA PREMIERE PARTIE: MODIFIE ART. L59-13,L124,L125,L134,L138,L141,L145-D,L173 (AL. 2),L263 (AL. 2 DEVIENT AL. 3).
AJOUTE LES ART. L146,L147-B,L176 (AL. 3),L263 (AL. 2).
LA DEUXIEME PARTIE: AJOUTER LES ART. R96-C-1,R96-C-2,R96-C-3.
SANS OBJET: *R172-D-1,*R198-8.
MODIFIE: R111-1 (AL. 1),*R198-1 (AL. 1),*R198-9,*R211-1 (AL. 3),*R211-2 (AL. 3),*R281-4 (AL. 2),*R281-5 (AL. 1 ET 2).
APPLICATION DE L'ART. 11 DE LA LOI 51247 DU 01-03-1951." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000335995", "#text": "Loi n°51-247 du 1 mars 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFARTI000002284993", "@num": "11", "#text": "Loi n°51-247 du 1 mars 1951 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "LEGIARTI000006315231", "@num": "L124", "#text": "Livre des procédures fiscales - art. L124 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024166640", "@num": "L124", "#text": "Livre des procédures fiscales - art. L124 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315234", "@num": "L125", "#text": "Livre des procédures fiscales - art. L125 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315247", "@num": "L134", "#text": "Livre des procédures fiscales - art. L134 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315296", "@num": "L138", "#text": "Livre des procédures fiscales - art. L138 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315304", "@num": "L141", "#text": "Livre des procédures fiscales - art. L141 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315332", "@num": "L145 D", "#text": "Livre des procédures fiscales - art. L145 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315337", "@num": "L146 A", "#text": "Livre des procédures fiscales - art. L146 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315345", "@num": "L147 B", "#text": "Livre des procédures fiscales - art. L147 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315410", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315900", "@num": "L176", "#text": "Livre des procédures fiscales - art. L176 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315563", "@num": "L263", "#text": "Livre des procédures fiscales - art. L263 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025033205", "@num": "L263", "#text": "Livre des procédures fiscales - art. L263 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315045", "@num": "L59 B", "#text": "Livre des procédures fiscales - art. L59 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316290", "@num": "R*172 D-1", "#text": "Livre des procédures fiscales - art. R*172 D-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316324", "@num": "R*198-1", "#text": "Livre des procédures fiscales - art. R*198-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316340", "@num": "R*198-9", "#text": "Livre des procédures fiscales - art. R*198-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316671", "@num": "R*211-1", "#text": "Livre des procédures fiscales - art. R*211-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316680", "@num": "R*211-2", "#text": "Livre des procédures fiscales - art. R*211-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316535", "@num": "R*281-4", "#text": "Livre des procédures fiscales - art. R*281-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316537", "@num": "R*281-5", "#text": "Livre des procédures fiscales - art. R*281-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316618", "@num": "R111-1", "#text": "Livre des procédures fiscales - art. R111-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316236", "@num": "R96 C-1", "#text": "Livre des procédures fiscales - art. R96 C-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316238", "@num": "R96 C-2", "#text": "Livre des procédures fiscales - art. R96 C-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316240", "@num": "R96 C-3", "#text": "Livre des procédures fiscales - art. R96 C-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°92-837 du 27 août 1992", "MCS_TXT": { "MC": [ "BUDGET", "BUDGET 1992", "LIVRE DES PROCEDURES FISCALES", "CODIFICATION", "AIDE A L'EMPLOI", "INSERTION SOCIALE", "INSERTION PROFESSIONNELLE", "TEMPS DU TRAVAIL", "AMENAGEMENT", "PROCEDURE CIVILE D'EXECUTION", "REFORME", "TRAVAIL CLANDESTIN", "ETRANGER", "SEJOUR IRREGULIER", "ADMINISTRATION TERRITORIALE", "COMMISSION DEPARTEMENTALE DES IMPOTS DIRECTS ET DES TAXES SUR LE CHIFFRE D'AFFAIRES", "SAISINE", "COMMISSION DEPARTEMENTALE DE CONCILIATION", "COMITE CONSULTATIF POUR LA REPRESSION DES ABUS DE DROIT", "SURSIS DE PAIEMENT", "SECRET PROFESSIONNEL" ] }, "MINISTERE": "MINISTERE DES AFFAIRES EUROPEENNES", "TITREFULL": "Décret no 92-837 du 27 août 1992 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000725202", "NOR": "BUDF9200025D", "NUM": "92-837", "DATE_PUBLI": "1992-08-29", "DATE_TEXTE": "1992-08-27", "ORIGINE_PUBLI": "JORF n°200 du 29 août 1992", "PAGE_DEB_PUBLI": 11797 } }, "META_COMMUN": { "ID": "JORFTEXT000000725202", "URL": "texte/version/JORF/TEXT/00/00/00/72/52/JORFTEXT000000725202.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX992837" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre du budget,
Vu l'article 11 de la loi no 51-247 du 1er mars 1951;
Vu le décret no 81-859 du 15 septembre 1981 portant codification des textes législatifs concernant les procédures fiscales;
Vu le décret no 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,
\n
" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 27 août 1992.
\n

PIERRE BEREGOVOY

Par le Premier ministre:

Le ministre du budget,
MICHEL CHARASSE" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000725202", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316340", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006316340", "liens_entrants": true }

Article R*198-9 AUTONOME MODIFIE, en vigueur du 04/07/1992 au 18/08/1993 (Livre des procédures fiscales)