{ "article": { "LEGIARTI000006316341": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*198-9", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006316341", "URL": "article/LEGI/ARTI/00/00/06/31/63/LEGIARTI000006316341.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR198AIXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1937", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000179801", "#text": "Décret 93-1095 1993-09-16", "@sens": "source", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "LEGIARTI000006329265", "@num": "2", "#text": "Décret n°93-1095 du 16 septembre 1993 - art. 2 () JORF 18 septembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "LEGIARTI000006316328", "@num": "R*198-3", "#text": "Livre des procédures fiscales - art. R*198-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180163", "@fin": "2999-01-01", "#text": "III : Instruction des réclamations", "@debut": "1993-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163147", "@fin": "2999-01-01", "#text": "Section I : Procédure préalable auprès de l'administration", "@debut": "1993-03-11" } ] }, "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
" } }, "LEGIARTI000006316328": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*198-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316328", "URL": "article/LEGI/ARTI/00/00/06/31/63/LEGIARTI000006316328.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR198ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1650", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1936 1", "@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": "LEGIARTI000006316341", "@num": "R*198-9", "#text": "Livre des procédures fiscales - art. R*198-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635636", "@num": "R*211-2", "#text": "Livre des procédures fiscales - art. R*211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006316328", "@fin": "1993-08-18", "@num": "R*198-3", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316329", "@fin": "2006-01-01", "@num": "R*198-3", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316330", "@fin": "2012-01-01", "@num": "R*198-3", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025101143", "@fin": "2999-01-01", "@num": "R*198-3", "@etat": "VIGUEUR", "@debut": "2012-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A l'exception de celles qui concernent les impôts sur les revenus et taxes accessoires à ces impôts, ainsi que la taxe pour frais de chambre de métiers et les amendes fiscales, les réclamations en matière d'impôts directs sont communiquées, pour avis, au maire ou à la commission communale des impôts directs prévue à l'article 1650 du code général des impôts, lorsque le litige porte sur une question de fait.
\n
Elles sont communiquées au maire seul lorsqu'elles concernent la taxe foncière ou la taxe professionnelle et à la commission communale dans les autres cas.
" } }, "LEGIARTI000006316329": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*198-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006316329", "URL": "article/LEGI/ARTI/00/00/06/31/63/LEGIARTI000006316329.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR198ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1650", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1936 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000179801", "#text": "Décret 93-1095 1993-09-16", "@sens": "source", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "LEGIARTI000006329265", "@num": "2", "#text": "Décret n°93-1095 du 16 septembre 1993 - art. 2 () JORF 18 septembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006316341", "@num": "R*198-9", "#text": "Livre des procédures fiscales - art. R*198-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635636", "@num": "R*211-2", "#text": "Livre des procédures fiscales - art. R*211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180163", "@fin": "2999-01-01", "#text": "III : Instruction des réclamations", "@debut": "1993-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163147", "@fin": "2999-01-01", "#text": "Section I : Procédure préalable auprès de l'administration", "@debut": "1993-03-11" } ] }, "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": "LEGIARTI000006316328", "@fin": "1993-08-18", "@num": "R*198-3", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316329", "@fin": "2006-01-01", "@num": "R*198-3", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316330", "@fin": "2012-01-01", "@num": "R*198-3", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025101143", "@fin": "2999-01-01", "@num": "R*198-3", "@etat": "VIGUEUR", "@debut": "2012-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A l'exception de celles qui concernent les impôts sur les revenus et taxes accessoires à ces impôts, ainsi que la taxe pour frais de chambre de métiers et les amendes fiscales, les réclamations en matière d'impôts directs sont communiquées, pour avis, au maire ou à la commission communale des impôts directs prévue à l'article 1650 du code général des impôts, lorsque le litige porte sur une question de fait.
\n
Elles sont communiquées au maire seul lorsqu'elles concernent la taxe foncière ou la taxe professionnelle et à la commission communale dans les autres cas.
" } }, "LEGIARTI000006316330": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*198-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316330", "URL": "article/LEGI/ARTI/00/00/06/31/63/LEGIARTI000006316330.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR198ACXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1650", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1936 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000637070", "#text": "Décret 2006-357 2006-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000637070", "@nortexte": "BUDF0600013D", "@numtexte": "2006-357", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000006250214", "@num": "2", "#text": "Décret n°2006-357 du 24 mars 2006 - art. 2 () JORF 26 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000637070", "@nortexte": "BUDF0600013D", "@numtexte": "2006-357", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006316341", "@num": "R*198-9", "#text": "Livre des procédures fiscales - art. R*198-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635636", "@num": "R*211-2", "#text": "Livre des procédures fiscales - art. R*211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180163", "@fin": "2999-01-01", "#text": "III : Instruction des réclamations", "@debut": "1993-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163147", "@fin": "2999-01-01", "#text": "Section I : Procédure préalable auprès de l'administration", "@debut": "1993-03-11" } ] }, "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": "LEGIARTI000006316328", "@fin": "1993-08-18", "@num": "R*198-3", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316329", "@fin": "2006-01-01", "@num": "R*198-3", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316330", "@fin": "2012-01-01", "@num": "R*198-3", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025101143", "@fin": "2999-01-01", "@num": "R*198-3", "@etat": "VIGUEUR", "@debut": "2012-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A l'exception de celles qui concernent les impôts sur les revenus et taxes accessoires à ces impôts, ainsi que la taxe pour frais de chambre de métiers et de l'artisanat et les amendes fiscales, les réclamations en matière d'impôts directs sont communiquées, pour avis, au maire ou à la commission communale des impôts directs prévue à l'article 1650 du code général des impôts, lorsque le litige porte sur une question de fait.
\n
Elles sont communiquées au maire seul lorsqu'elles concernent la taxe foncière ou la taxe professionnelle et à la commission communale dans les autres cas.
" } }, "LEGIARTI000006329265": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006329265", "URL": "article/LEGI/ARTI/00/00/06/32/92/LEGIARTI000006329265.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHEUXXXXXX002AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006316135", "@num": "R*19-1", "#text": "Livre des procédures fiscales - art. R*19-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316303", "@num": "R*196-1", "#text": "Livre des procédures fiscales - art. R*196-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316305", "@num": "R*196-2", "#text": "Livre des procédures fiscales - art. R*196-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316307", "@num": "R*196-3", "#text": "Livre des procédures fiscales - art. R*196-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316310", "@num": "R*196-4", "#text": "Livre des procédures fiscales - art. R*196-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316312", "@num": "R*196-5", "#text": "Livre des procédures fiscales - art. R*196-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316314", "@num": "R*196-6", "#text": "Livre des procédures fiscales - art. R*196-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316316", "@num": "R*197-1", "#text": "Livre des procédures fiscales - art. R*197-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316318", "@num": "R*197-2", "#text": "Livre des procédures fiscales - art. R*197-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316633", "@num": "R*197-3", "#text": "Livre des procédures fiscales - art. R*197-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316320", "@num": "R*197-4", "#text": "Livre des procédures fiscales - art. R*197-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316322", "@num": "R*197-5", "#text": "Livre des procédures fiscales - art. R*197-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316327", "@num": "R*198-2", "#text": "Livre des procédures fiscales - art. R*198-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316329", "@num": "R*198-3", "#text": "Livre des procédures fiscales - art. R*198-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316332", "@num": "R*198-4", "#text": "Livre des procédures fiscales - art. R*198-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316335", "@num": "R*198-5", "#text": "Livre des procédures fiscales - art. R*198-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316337", "@num": "R*198-7", "#text": "Livre des procédures fiscales - art. R*198-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316341", "@num": "R*198-9", "#text": "Livre des procédures fiscales - art. R*198-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316469", "@num": "R*256-1", "#text": "Livre des procédures fiscales - art. R*256-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316475", "@num": "R*256-2", "#text": "Livre des procédures fiscales - art. R*256-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316479", "@num": "R*256-3", "#text": "Livre des procédures fiscales - art. R*256-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316484", "@num": "R*256-4", "#text": "Livre des procédures fiscales - art. R*256-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316488", "@num": "R*256-5", "#text": "Livre des procédures fiscales - art. R*256-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316496", "@num": "R*256-7", "#text": "Livre des procédures fiscales - art. R*256-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316507", "@num": "R*257-1", "#text": "Livre des procédures fiscales - art. R*257-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316499", "@num": "R*257-2", "#text": "Livre des procédures fiscales - art. R*257-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316246", "@num": "R*97-1", "#text": "Livre des procédures fiscales - art. R*97-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316248", "@num": "R*97-2", "#text": "Livre des procédures fiscales - art. R*97-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000179801", "@nor": "BUDF9300030D", "@num": "93-1095", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 93-1095 du 16 septembre 1993 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000179801", "@c_titre_court": "Décret n°93-1095 du 16 septembre 1993" }, { "@fin": "2999-01-01", "#text": "Décret n°93-1095 du 16 septembre 1993 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre", "@debut": "1993-09-18", "@id_txt": "LEGITEXT000006082694", "@c_titre_court": "Décret n°93-1095 du 16 septembre 1993" } ], "@date_publi": "1993-09-18", "@date_signature": "1993-09-16", "@num_parution_jo": "217" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006329265", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000025101143": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*198-3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025101143", "URL": "article/LEGI/ARTI/00/00/25/10/11/LEGIARTI000025101143.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1936 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000637070", "#text": "Décret n°2006-357 du 24 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000637070", "@nortexte": "BUDF0600013D", "@numtexte": "2006-357", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000025090491", "@num": "2", "#text": "Décret n°2011-2064\n du 30 décembre 2011 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000025060146", "@nortexte": "EFIE1113659D", "@numtexte": "2011-2064", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-12-30" }, { "@id": "LEGIARTI000006306980", "@num": "1650", "#text": "Code général des impôts, CGI. - art. 1650 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316341", "@num": "R*198-9", "#text": "Livre des procédures fiscales - art. R*198-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635636", "@num": "R*211-2", "#text": "Livre des procédures fiscales - art. R*211-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180163", "@fin": "2999-01-01", "#text": "III : Instruction des réclamations", "@debut": "1993-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163147", "@fin": "2999-01-01", "#text": "Section I : Procédure préalable auprès de l'administration", "@debut": "1993-03-11" } ] }, "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": "LEGIARTI000006316328", "@fin": "1993-08-18", "@num": "R*198-3", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316329", "@fin": "2006-01-01", "@num": "R*198-3", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316330", "@fin": "2012-01-01", "@num": "R*198-3", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025101143", "@fin": "2999-01-01", "@num": "R*198-3", "@etat": "VIGUEUR", "@debut": "2012-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A l'exception de celles qui concernent les impôts sur les revenus et taxes accessoires à ces impôts, ainsi que la taxe pour frais de chambre de métiers et de l'artisanat et les amendes fiscales, les réclamations en matière d'impôts directs sont communiquées, pour avis, au maire ou à la commission communale des impôts directs prévue à l'article 1650 du code général des impôts, lorsque le litige porte sur une question de fait.

Elles sont communiquées au maire seul lorsqu'elles concernent la taxe foncière, la taxe professionnelle ou la cotisation foncière des entreprises et à la commission communale dans les autres cas.

" } }, "LEGIARTI000006316246": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*97-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006316246", "URL": "article/LEGI/ARTI/00/00/06/31/62/LEGIARTI000006316246.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR097AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1994 (AL. 1 DERNIERE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000179801", "#text": "Décret 93-1095 1993-09-16", "@sens": "source", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "LEGIARTI000006329265", "@num": "2", "#text": "Décret n°93-1095 du 16 septembre 1993 - art. 2 () JORF 18 SEPTEMBRE 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "LEGIARTI000006315155", "@num": "L97", "#text": "Livre des procédures fiscales - art. L97 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163140", "@fin": "2999-01-01", "#text": "Section II : Renseignements communiqués à l'administration sans demande préalable de sa part", "@debut": "1993-08-18" } ] }, "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": "LEGIARTI000006316245", "@fin": "1993-08-18", "@num": "R*97-1", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006316246", "@fin": "2999-01-01", "@num": "R*97-1", "@etat": "VIGUEUR", "@debut": "1993-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La forme du relevé prévu par l'article L. 97, dont un double doit être adressé au redevable, est déterminée par un arrêté du ministre chargé des finances, du ministre chargé des affaires sociales et du ministre chargé de l'agriculture.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000025101143", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316341", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006316329", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316341", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006329265", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316341", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006316330", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316341", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006316328", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316341", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000179801": { "SM": { "CONTENU": "INSERE DANS LES 1ERE ET 2EME PARTIES DU LIVRE DES PROCEDURES FISCALES LES DISPOSITIONS LEGISLATIVES ET REGLEMENTAIRES INTERVENUES ENTRE LE 04-07-1992 ET LE 18-08-1993.
LES PRINCIPAUX TEXTES CODIFIES SONT LA LOI DE FINANCES POUR 1993 (921376),LES LOIS 92677,921446,LES DECRETS 92797,93819,9310,93265 ET 93309: CONSEQUENCES DU TRANSFERT DE LA GESTION DES CONTRIBUTIONS INDIRECTES DE LA DGI A LA DGDDI.
CREATION D'ARTICLES: SONT CODIFIEES AUX ARTICLES L80-F A L80-J (CHAP. I-BIS DU TITRE II) DU LIVRE DES PROCEDURES FISCALES,LES DISPOSITIONS RELATIVES AU DROIT D'ENQUETE.L'ART. L84-A DEFINIT LES CONDITIONS D'EXERCICE DU DROIT DE COMMUNICATION ENTRE LA COMMISSION NATIONALE DES COMPTES DE CAMPAGNE ET DES FINANCEMENTS POLITIQUES ET L'ADMINISTRATION FISCALE.L'ART. R23-B-1 PRECISE LA PROCEDURE DE L'ECHANGE DE RENSEIGNEMENTS ET JUSTIFICATIONS ENTRE L'ADMINISTRATION ET LES PERSONNES MORALES ASSUJETTIES A LA TAXE DE 3% SUR LA VALEUR VENALE DES IMMEUBLES POSSEDES EN FRANCE.L'ART. R96-D-1 DEFINIT LES CONDITIONS D'EXERCICE DU DROIT DE COMMUNICATION ENTRE L'ADMINISTRATION ET LES ORGANISMES GESTIONNAIRES D'UN PLAN D'EPARGNE EN ACTIONS.
LA CODIFICATION DE DISPOSITIONS NOUVELLES A NECESSITE L'ADAPTATION DE NOMBREUX ARTICLES DU LIVRE DES PROCEDURES FISCALES: TRANSFERT DES COMPETENCES DE LA DGI A LA DGDDI EN MATIERE DE CONTRIBUTIONS INDIRECTES ET DE REGLEMENTATIONS ASSIMILEES.
MODIFIE ET COMPLETE DANS:
LA 1ERE PARTIE: LES ART. L25,L29 (AL. 1),L38 (1,3,4 ET AJOUT D'UN 7),L56 (2EMEMENT),L82-E; L'INTITULE DE LA SECTION II DU CHAP. II DU TITRE II; LES ART. L101,L116,L117,L118,L134-B,L139,L139-A,L140 (AL. 1 ET 2),L144,L145-A A L145-D,L147,L168,L177-A,L201 (AL. 1),L208 (AL. 1),L235 (AL. 1 ET 2); NOUVEL INTITULE DU II DES SECTIONS I ET II DU CHAP. I DU TITRE IV; LES ART. L257 (AL. 1),L261,L266 (AL. 2),L268,L269-A.
LA 2EME PARTIE: NOUVEL INTITULE DU II DE LA SECTION II DU CHAP. I DU TITRE II COMPLETE PAR UN ART. R23-B-1; L'ART. R24-3; INSERTION AUX A ET B DU III DE LA SECTION II SUSVISEE DES ART. R24-4 ET R26-3; INSERTION DES ART. R30-2,R36-B-1,R81-5 (AVANT LA SECTION I DU CHAP. II DU TITRE II) ET A CETTE SECTION I,D'UN ART. R96-D-1; NOUVEL INTITULE DE LA SECTION II DU CHAP. PRECITE; MODIFIE L'ART. R101-1; INSERE LES ART. R107-2,R108-1,R109-2,R190-3; NOUVEL INTITULE DE LA SECTION I DU CHAP. I DU TITRE III; MODIFIE LES AL. 3 DES ART. R211-1 ET R211-2; COMPLETE LA SECTION I (II) DU CHAP. II DU TITRE III PAR LES ART. R213-4 ET 214-1 ET LA SECTION II (III) PAR LES ART. R235-1,R236-1,R237-1,R238-1; MODIFIE LES ART. R247-2 (AL. 1),R247-6 A R247-9,R247-11; INSERE AU TITRE IV,CHAP. I,SECTIONS I (II: L'ART. R256-8),II (R258-1; NOUVEL INTITULE DU II; L'ART. R268-1); MODIFIE LES ART. R277-3 ET R277-5.
APPLICATION DE L'ART. 11 DE LA LOI 21247 DU 01-03-1951.
ENTREE EN VIGUEUR: 18-08-1993." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000877831", "#text": "Loi du 31 mars 1903", "@sens": "source", "@cidtexte": "JORFTEXT000000877831", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1903-03-31" }, { "@id": "JORFTEXT000000522954", "#text": "Loi du 4 avril 1926", "@sens": "source", "@cidtexte": "JORFTEXT000000522954", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1926-04-04" }, { "@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": "JORFARTI000002284993", "@num": "11", "#text": "Loi n° 51-247 du 1er mars 1951 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@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": "JORFTEXT000000874214", "#text": "Loi n°59-1472 du 28 décembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@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": "JORFTEXT000000503722", "#text": "Loi n°65-559 du 10 juillet 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000503722", "@numtexte": "65-559", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "JORFTEXT000000508816", "#text": "Loi n°72-1121 du 20 décembre 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000508816", "@numtexte": "72-1121", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-12-20" }, { "@id": "JORFTEXT000000522697", "#text": "Loi n°77-574 du 7 juin 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@id": "JORFARTI000001688819", "@num": "5", "#text": "Loi n°77-574 du 7 juin 1977 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@id": "JORFARTI000002280023", "@num": "18", "#text": "Loi n°82-594 du 10 juillet 1982 - art. 18", "@sens": "source", "@cidtexte": "JORFTEXT000000691743", "@numtexte": "82-594", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-10" }, { "@id": "JORFTEXT000000501098", "#text": "Loi n°84-148 du 1 mars 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "JORFTEXT000000693911", "#text": "Loi n°85-98 du 25 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFARTI000002280598", "@num": "14", "#text": "Loi n°72-1121 du 20 décembre 1972 - art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000508816", "@numtexte": "72-1121", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-12-20" }, { "@id": "JORFTEXT000000691743", "#text": "Loi n°82-594 du 10 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691743", "@numtexte": "82-594", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-10" }, { "@id": "JORFTEXT000000333548", "#text": "Ordonnance n°86-1243 du 1 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000333548", "@numtexte": "86-1243", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-12-01" }, { "@id": "JORFTEXT000000166186", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990 (rectificatif)", "@sens": "source", "@cidtexte": "JORFTEXT000000166186", "@nortexte": "ECOX8900115Z", "@numtexte": "89-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000356342", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000541388", "#text": "LOI n° 92-677 du 17 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000542278", "#text": "Décret n°92-797 du 17 août 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000542278", "@nortexte": "BUDF9220532D", "@numtexte": "92-797", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "JORFTEXT000000542506", "#text": "Loi n°92-1283 du 11 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000542506", "@nortexte": "AGRX9100211L", "@numtexte": "92-1283", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-11" }, { "@id": "JORFTEXT000000178406", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000725511", "#text": "Décret n°92-1431 du 30 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000725511", "@nortexte": "BUDF9200035D", "@numtexte": "92-1431", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000542542", "#text": "Loi n°92-1446 du 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000542542", "@nortexte": "TEFX9200149L", "@numtexte": "92-1446", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000727314", "#text": "Décret n°93-10 du 4 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000727314", "@nortexte": "BUDF9200061D", "@numtexte": "93-10", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000712658", "#text": "Décret n°93-265 du 26 février 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "JORFTEXT000000178570", "#text": "Décret n°93-311 du 9 mars 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "JORFTEXT000000726542", "#text": "Décret n°93-309 du 9 mars 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "JORFTEXT000000164155", "#text": "Décret n°93-819 du 14 mai 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000164155", "@nortexte": "BUDF9300018D", "@numtexte": "93-819", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-05-14" }, { "@id": "JORFTEXT000000529228", "#text": "Loi n° 93-949 du 26 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000529228", "@nortexte": "ECOX9300016L", "@numtexte": "93-949", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-07-26" }, { "@id": "LEGIARTI000028312022", "@num": "L101", "#text": "Livre des procédures fiscales - art. L101 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315170", "@num": "L101", "#text": "Livre des procédures fiscales - art. L101 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817260", "@num": "L101", "#text": "Livre des procédures fiscales - art. L101 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315172", "@num": "L102", "#text": "Livre des procédures fiscales - art. L102 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315174", "@num": "L102 A", "#text": "Livre des procédures fiscales - art. L102 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315850", "@num": "L116", "#text": "Livre des procédures fiscales - art. L116 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315218", "@num": "L117", "#text": "Livre des procédures fiscales - art. L117 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315221", "@num": "L118", "#text": "Livre des procédures fiscales - art. L118 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315253", "@num": "L134 B", "#text": "Livre des procédures fiscales - art. L134 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315862", "@num": "L139", "#text": "Livre des procédures fiscales - art. L139 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315299", "@num": "L139 A", "#text": "Livre des procédures fiscales - art. L139 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315865", "@num": "L140", "#text": "Livre des procédures fiscales - art. L140 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315312", "@num": "L144", "#text": "Livre des procédures fiscales - art. L144 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738395", "@num": "L144", "#text": "Livre des procédures fiscales - art. L144 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315314", "@num": "L145 A", "#text": "Livre des procédures fiscales - art. L145 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315321", "@num": "L145 B", "#text": "Livre des procédures fiscales - art. L145 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315327", "@num": "L145 C", "#text": "Livre des procédures fiscales - art. L145 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315333", "@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": "LEGIARTI000006315342", "@num": "L147", "#text": "Livre des procédures fiscales - art. L147 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315383", "@num": "L168", "#text": "Livre des procédures fiscales - art. L168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635547", "@num": "L168", "#text": "Livre des procédures fiscales - art. L168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638057", "@num": "L168", "#text": "Livre des procédures fiscales - art. L168 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315456", "@num": "L198 A", "#text": "Livre des procédures fiscales - art. L198 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815266", "@num": "L198 A", "#text": "Livre des procédures fiscales - art. L198 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914719", "@num": "L198 A", "#text": "Livre des procédures fiscales - art. L198 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315460", "@num": "L201", "#text": "Livre des procédures fiscales - art. L201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315976", "@num": "L208", "#text": "Livre des procédures fiscales - art. L208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315509", "@num": "L235", "#text": "Livre des procédures fiscales - art. L235 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314971", "@num": "L25", "#text": "Livre des procédures fiscales - art. L25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315549", "@num": "L256 A", "#text": "Livre des procédures fiscales - art. L256 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315551", "@num": "L257", "#text": "Livre des procédures fiscales - art. L257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315553", "@num": "L257 A", "#text": "Livre des procédures fiscales - art. L257 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315561", "@num": "L261", "#text": "Livre des procédures fiscales - art. L261 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316027", "@num": "L268", "#text": "Livre des procédures fiscales - art. L268 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314978", "@num": "L29", "#text": "Livre des procédures fiscales - art. L29 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315686", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315095", "@num": "L80 F", "#text": "Livre des procédures fiscales - art. L80 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315106", "@num": "L80 G", "#text": "Livre des procédures fiscales - art. L80 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315098", "@num": "L80 H", "#text": "Livre des procédures fiscales - art. L80 H (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315102", "@num": "L80 I", "#text": "Livre des procédures fiscales - art. L80 I (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315104", "@num": "L80 J", "#text": "Livre des procédures fiscales - art. 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R258-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316143", "@num": "R26-3", "#text": "Livre des procédures fiscales - art. R26-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316512", "@num": "R268-1", "#text": "Livre des procédures fiscales - art. R268-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024678994", "@num": "R268-1", "#text": "Livre des procédures fiscales - art. R268-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316521", "@num": "R277-3", "#text": "Livre des procédures fiscales - art. R277-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316524", "@num": "R277-5", "#text": "Livre des procédures fiscales - art. R277-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316145", "@num": "R30-2", "#text": "Livre des procédures fiscales - art. R30-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316146", "@num": "R36 B-1", "#text": "Livre des procédures fiscales - art. R36 B-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316227", "@num": "R81-5", "#text": "Livre des procédures fiscales - art. R81-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316243", "@num": "R96 D-1", "#text": "Livre des procédures fiscales - art. R96 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°93-1095 du 16 septembre 1993", "MCS_TXT": { "MC": [ "BUDGET", "CODE GENERAL DES IMPOTS", "CGI", "LIVRE DES PROCEDURES FISCALES", "CODIFICATION", "INCORPORATION" ] }, "TITREFULL": "Décret n° 93-1095 du 16 septembre 1993 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000179801", "NOR": "BUDF9300030D", "NUM": "93-1095", "DATE_PUBLI": "1993-09-18", "DATE_TEXTE": "1993-09-16", "NUM_PARUTION": 217, "ORIGINE_PUBLI": "JORF n°217 du 18 septembre 1993", "PAGE_DEB_PUBLI": 13067, "PAGE_FIN_PUBLI": 13071 } }, "META_COMMUN": { "ID": "JORFTEXT000000179801", "URL": "texte/version/JORF/TEXT/00/00/00/17/98/JORFTEXT000000179801.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9931095" } }, "VISAS": { "CONTENU": "
Le Premier ministre,
Sur le rapport du ministre du budget, porte-parole du Gouvernement,
Vu l’article 11 de la loi n° 51-247 du 1er 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 16 septembre 1993.

ÉDOUARD BALLADUR

Par le Premier ministre :

Le ministre du budget, porte-parole du Gouvernement,

NICOLAS SARKOZY

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000179801", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316341", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006316341", "liens_entrants": true }

Article R*198-9 AUTONOME VIGUEUR, en vigueur depuis le 18/08/1993 (Livre des procédures fiscales)