{ "article": { "LEGIARTI000006316415": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*228-3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-06-09", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316415", "URL": "article/LEGI/ARTI/00/00/06/31/64/LEGIARTI000006316415.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR228ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 384 septies-0 G", "@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": "LEGIARTI000042707465", "@num": "384 septies-0 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 septies-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180168", "@fin": "2999-01-01", "#text": "I : Dispositions communes", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163153", "@fin": "2019-06-09", "#text": "Section II : Exercice des poursuites pénales", "@debut": "1982-01-01" }, { "@id": "LEGISCTA000038623951", "@fin": "2999-01-01", "#text": "Section II : Exercice des poursuites pénales et publication des sanctions administratives", "@debut": "2019-06-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147389", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@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": "LEGIARTI000006316415", "@fin": "2019-06-09", "@num": "R*228-3", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038623920", "@fin": "2999-01-01", "@num": "R*228-3", "@etat": "VIGUEUR", "@debut": "2019-06-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le président de la commission peut communiquer ces informations au ministre. Il peut aussi recueillir auprès de celui-ci tout renseignement complémentaire nécessaire à l'instruction du dossier.

\n
\n
" } }, "LEGIARTI000023019104": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "384 septies-0 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-06-12", "DATE_DEBUT": "2010-11-08" } }, "META_COMMUN": { "ID": "LEGIARTI000023019104", "URL": "article/LEGI/ARTI/00/00/23/01/91/LEGIARTI000023019104.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023010122", "@num": "1", "#text": "Décret n°2010-1324\n du 5 novembre 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000023009023", "@nortexte": "ECEE1014059D", "@numtexte": "2010-1324", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-11-05" }, { "@id": "LEGIARTI000006296225", "@num": "384 septies-0 C", "#text": "Code général des impôts, annexe II, CGIANII. - art. 384 septies-0 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296226", "@num": "384 septies-0 D", "#text": "Code général des impôts, annexe II, CGIANII. - art. 384 septies-0 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316415", "@num": "R*228-3", "#text": "Livre des procédures fiscales - art. R*228-3", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316418", "@num": "R*228-6", "#text": "Livre des procédures fiscales - art. R*228-6", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133715", "@fin": "2999-01-01", "#text": "Section I : Commission des infractions fiscales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114404", "@fin": "2999-01-01", "#text": "Chapitre I bis : Pénalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084162", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1970-11-11" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296224", "@fin": "2010-11-08", "@num": "384 septies-0 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023019104", "@fin": "2011-06-12", "@num": "384 septies-0 B", "@etat": "MODIFIE", "@debut": "2010-11-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024182187", "@fin": "2015-01-01", "@num": "384 septies-0 B", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029983033", "@fin": "2020-12-20", "@num": "384 septies-0 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042707465", "@fin": "2999-01-01", "@num": "384 septies-0 B", "@etat": "VIGUEUR", "@debut": "2020-12-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-La commission comprend quatre sections. Chaque section est composée de trois membres.

\n
\n

L'une des sections est présidée par le président de la commission. Chacune des trois autres est présidée par un de ses membres, qui a la qualité de représentant du président de la commission. Toutefois, le président de la commission peut décider de présider certaines séances de ces sections. Dans ce cas, la section peut comporter quatre membres, y compris le président.

\n
\n

En cas d'empêchement d'un représentant, celui-ci est remplacé par son suppléant. En cas d'empêchement du président de la commission, la présidence de la section dont il a la charge est assurée par son suppléant. Celui-ci peut aussi présider une section à la demande du président empêché.

\n
\n

La répartition des membres titulaires et suppléants entre les sections est établie par arrêté du ministre du budget. Les trois représentants du président et leurs suppléants sont désignés par ce même arrêté qui est pris sur proposition du président de la commission.

II.-En vue d'assurer la continuité de l'activité de la commission, le président de celle-ci ou, en cas d'absence ou d'empêchement, son suppléant peut constituer une section temporaire, pour une durée qui ne peut excéder trois mois. Il la préside et désigne deux autres membres de la section, ainsi que leurs suppléants, parmi les membres de la commission. En cas d'absence ou d'empêchement du président de la commission et de son suppléant, la présidence de la section temporaire est assurée par l'un des représentants du président, présidant une section, ou son suppléant, selon l'ordre arrêté par le président de la commission ou son suppléant.
\n
Lorsqu'un représentant du président, présidant une section, ou son suppléant, assure la présidence de la section temporaire, il exerce, pour le fonctionnement de celle-ci, les attributions dévolues au président de la commission par les articles 384 septies-0 C et 384 septies-0 D de la présente annexe et, le cas échéant, par les articles R. * 228-3 et R. * 228-6 du livre des procédures fiscales.

\n
" } }, "LEGIARTI000024182187": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "384 septies-0 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2011-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000024182187", "URL": "article/LEGI/ARTI/00/00/24/18/21/LEGIARTI000024182187.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024154178", "@num": "2", "#text": "Décret n°2011-645\n du 9 juin 2011 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000024152033", "@nortexte": "EFIE1112221D", "@numtexte": "2011-645", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "LEGIARTI000006296225", "@num": "384 septies-0 C", "#text": "Code général des impôts, annexe II, CGIANII. - art. 384 septies-0 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296226", "@num": "384 septies-0 D", "#text": "Code général des impôts, annexe II, CGIANII. - art. 384 septies-0 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316415", "@num": "R*228-3", "#text": "Livre des procédures fiscales - art. R*228-3", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316418", "@num": "R*228-6", "#text": "Livre des procédures fiscales - art. R*228-6", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133715", "@fin": "2999-01-01", "#text": "Section I : Commission des infractions fiscales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114404", "@fin": "2999-01-01", "#text": "Chapitre I bis : Pénalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084162", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1970-11-11" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296224", "@fin": "2010-11-08", "@num": "384 septies-0 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023019104", "@fin": "2011-06-12", "@num": "384 septies-0 B", "@etat": "MODIFIE", "@debut": "2010-11-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024182187", "@fin": "2015-01-01", "@num": "384 septies-0 B", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029983033", "@fin": "2020-12-20", "@num": "384 septies-0 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042707465", "@fin": "2999-01-01", "@num": "384 septies-0 B", "@etat": "VIGUEUR", "@debut": "2020-12-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-La commission comprend quatre sections. Chaque section est composée de trois membres.

Lorsqu'un représentant du président, présidant une section, ou son suppléant, assure la présidence de la section temporaire, il exerce, pour le fonctionnement de celle-ci, les attributions dévolues au président de la commission par les articles 384 septies-0 C et 384 septies-0 D et, le cas échéant, par les articles R. * 228-3 et R. * 228-6 du livre des procédures fiscales.

" } }, "LEGIARTI000029983033": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "384 septies-0 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-20", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029983033", "URL": "article/LEGI/ARTI/00/00/29/98/30/LEGIARTI000029983033.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029974897", "@num": "2", "#text": "DÉCRET n°2014-1636 du 26 décembre 2014 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000029965927", "@nortexte": "FCPE1408274D", "@numtexte": "2014-1636", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-12-26" }, { "@id": "LEGIARTI000006296225", "@num": "384 septies-0 C", "#text": "Code général des impôts, annexe II, CGIANII. - art. 384 septies-0 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296226", "@num": "384 septies-0 D", "#text": "Code général des impôts, annexe II, CGIANII. - art. 384 septies-0 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312988", "@num": "1741 A", "#text": "Code général des impôts, CGI. - art. 1741 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316415", "@num": "R*228-3", "#text": "Livre des procédures fiscales - art. R*228-3", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316418", "@num": "R*228-6", "#text": "Livre des procédures fiscales - art. R*228-6", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133715", "@fin": "2999-01-01", "#text": "Section I : Commission des infractions fiscales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114404", "@fin": "2999-01-01", "#text": "Chapitre I bis : Pénalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084162", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1970-11-11" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296224", "@fin": "2010-11-08", "@num": "384 septies-0 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023019104", "@fin": "2011-06-12", "@num": "384 septies-0 B", "@etat": "MODIFIE", "@debut": "2010-11-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024182187", "@fin": "2015-01-01", "@num": "384 septies-0 B", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029983033", "@fin": "2020-12-20", "@num": "384 septies-0 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042707465", "@fin": "2999-01-01", "@num": "384 septies-0 B", "@etat": "VIGUEUR", "@debut": "2020-12-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – La commission comprend quatre sections. Chaque section est composée de sept membres titulaires :

1° Deux conseillers d'Etat, en activité ou honoraires ;

2° Deux conseillers maîtres à la Cour des comptes, en activité ou honoraires ;

3° Deux magistrats honoraires à la Cour de cassation ;

4° Une des personnalités qualifiées mentionnées aux 4° et 5° de l'article 1741 A du code général des impôts.

L'une des sections est présidée par le président de la commission. Chacune des trois autres est présidée par un de ses membres mentionnés aux 1° à 3° de l'article 1741 A du code général des impôts, qui a la qualité de représentant du président de la commission. Toutefois, le président de la commission peut décider de présider certaines séances de ces sections. Dans ce cas, la section peut comporter huit membres, y compris le président.

Le président de la commission répartit les membres titulaires entre les sections. Il désigne son suppléant parmi les conseillers d'Etat membres titulaires ou suppléants de la commission. Il désigne également ses trois représentants et leurs suppléants issus de la même juridiction que ces derniers.

En cas d'empêchement de l'un des autres membres de la commission mentionnés aux 1° à 3° de l'article 1741 A du code général des impôts, le président de la commission désigne, pour chaque séance de la commission ou de la section, son remplaçant parmi les membres suppléants issus de la même juridiction.

II. – En vue d'assurer la continuité de l'activité de la commission, le président de celle-ci ou, en cas d'absence ou d'empêchement, son suppléant peut constituer une section temporaire, pour une durée qui ne peut excéder trois mois. Il la préside et désigne six autres membres de la section, ainsi que, le cas échéant, leurs suppléants, parmi les membres de la commission. En cas d'absence ou d'empêchement du président de la commission et de son suppléant, la présidence de la section temporaire est assurée par l'un des représentants du président, présidant une section, ou son suppléant, selon l'ordre arrêté par le président de la commission ou son suppléant.

" } }, "LEGIARTI000042707465": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "384 septies-0 B", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-12-20" } }, "META_COMMUN": { "ID": "LEGIARTI000042707465", "URL": "article/LEGI/ARTI/00/00/42/70/74/LEGIARTI000042707465.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 11 du décret n° 2020-1616 du 17 décembre 2020, ces dispositions entrent en vigueur le lendemain de la publication du présent décret. Elles prennent effet pour chaque commission à l'expiration des mandats en cours à cette date.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042703307", "@num": "2", "#text": "Décret n°2020-1616 du 17 décembre 2020 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000042700364", "@nortexte": "JUSB2023596D", "@numtexte": "2020-1616", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-17" }, { "@id": "LEGIARTI000006296225", "@num": "384 septies-0 C", "#text": "Code général des impôts, annexe II, CGIANII. - art. 384 septies-0 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296226", "@num": "384 septies-0 D", "#text": "Code général des impôts, annexe II, CGIANII. - art. 384 septies-0 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312988", "@num": "1741 A", "#text": "Code général des impôts, CGI. - art. 1741 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316415", "@num": "R*228-3", "#text": "Livre des procédures fiscales - art. R*228-3", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316418", "@num": "R*228-6", "#text": "Livre des procédures fiscales - art. R*228-6", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133715", "@fin": "2999-01-01", "#text": "Section I : Commission des infractions fiscales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114404", "@fin": "2999-01-01", "#text": "Chapitre I bis : Pénalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084162", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1970-11-11" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296224", "@fin": "2010-11-08", "@num": "384 septies-0 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023019104", "@fin": "2011-06-12", "@num": "384 septies-0 B", "@etat": "MODIFIE", "@debut": "2010-11-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024182187", "@fin": "2015-01-01", "@num": "384 septies-0 B", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029983033", "@fin": "2020-12-20", "@num": "384 septies-0 B", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042707465", "@fin": "2999-01-01", "@num": "384 septies-0 B", "@etat": "VIGUEUR", "@debut": "2020-12-20", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – La commission comprend quatre sections. Chaque section est composée de sept membres titulaires :

1° Deux membres du Conseil d'Etat, en activité ou honoraires ;

2° Deux magistrats de la Cour des comptes ;

3° Deux magistrats honoraires à la Cour de cassation ;

4° Une des personnalités qualifiées mentionnées aux 4° et 5° de l'article 1741 A du code général des impôts.

Le président de la commission répartit les membres titulaires entre les sections. Il désigne son suppléant parmi les membres du Conseil d'Etat membres titulaires ou suppléants de la commission. Il désigne également ses trois représentants et leurs suppléants issus de la même juridiction que ces derniers.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000029983033", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316415", "typelien": "CITATION" }, { "article_id": "LEGIARTI000024182187", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316415", "typelien": "CITATION" }, { "article_id": "LEGIARTI000023019104", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316415", "typelien": "CITATION" }, { "article_id": "LEGIARTI000042707465", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316415", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000880684": { "SM": { "CONTENU": "Application de l'article 78 de la loi de finances pour 1962 (n° 61-1396 du 21 décembre ‎‎1961).‎" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000314905", "#text": "Loi n° 61-1396 du 21 décembre 1961", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", 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"DECRET", "@datesignatexte": "2022-05-04" }, { "@id": "JORFTEXT000045757446", "#text": "Décret n°2022-783 du 4 mai 2022, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000045757446", "@nortexte": "ECOE2207365D", "@numtexte": "2022-783", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-04" }, { "@id": "LEGITEXT000047619639", "#text": "Décret n°2023-423 du 31 mai 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047618906", "@nortexte": "ECOE2306447D", "@numtexte": "2023-423", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-31" }, { "@id": "JORFTEXT000047618906", "#text": "Décret n°2023-423 du 31 mai 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000047618906", "@nortexte": "ECOE2306447D", "@numtexte": "2023-423", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-31" }, { "@id": "JORFTEXT000049629868", "#text": "Décret n°2024-497 du 30 mai 2024", "@sens": "cible", "@cidtexte": "JORFTEXT000049629868", "@nortexte": "ECOE2406676D", "@numtexte": "2024-497", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-30" }, { "@id": "LEGITEXT000049633030", "#text": "Décret n°2024-497 du 30 mai 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049629868", "@nortexte": "ECOE2406676D", "@numtexte": "2024-497", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-05-30" }, { "@id": "LEGIARTI000006301503", "@num": "93 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 93 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313264", "@num": "1862", "#text": "Code général des impôts, CGI. - art. 1862 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313266", "@num": "1864", "#text": "Code général des impôts, CGI. - art. 1864 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313280", "@num": "1880", "#text": "Code général des impôts, CGI. - art. 1880 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313281", "@num": "1884", "#text": "Code général des impôts, CGI. - art. 1884 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313282", "@num": "1885", "#text": "Code général des impôts, CGI. - art. 1885 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313283", "@num": "1886", "#text": "Code général des impôts, CGI. - art. 1886 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313285", "@num": "1892", "#text": "Code général des impôts, CGI. - art. 1892 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313361", "@num": "1931", "#text": "Code général des impôts, CGI. - art. 1931 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313362", "@num": "1932", "#text": "Code général des impôts, CGI. - art. 1932 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313363", "@num": "1932 bis", "#text": "Code général des impôts, CGI. - art. 1932 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313364", "@num": "1933", "#text": "Code général des impôts, CGI. - art. 1933 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313365", "@num": "1934", "#text": "Code général des impôts, CGI. - art. 1934 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313366", "@num": "1935", "#text": "Code général des impôts, CGI. - art. 1935 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313367", "@num": "1936", "#text": "Code général des impôts, CGI. - art. 1936 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313368", "@num": "1937", "#text": "Code général des impôts, CGI. - art. 1937 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313369", "@num": "1938", "#text": "Code général des impôts, CGI. - art. 1938 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313371", "@num": "1940", "#text": "Code général des impôts, CGI. - art. 1940 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313373", "@num": "1942", "#text": "Code général des impôts, CGI. - art. 1942 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313375", "@num": "1944", "#text": "Code général des impôts, CGI. - art. 1944 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313376", "@num": "1945", "#text": "Code général des impôts, CGI. - art. 1945 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313378", "@num": "1947", "#text": "Code général des impôts, CGI. - art. 1947 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313379", "@num": "1948", "#text": "Code général des impôts, CGI. - art. 1948 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313380", "@num": "1949", "#text": "Code général des impôts, CGI. - art. 1949 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313382", "@num": "1951", "#text": "Code général des impôts, CGI. - art. 1951 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313383", "@num": "1951 A", "#text": "Code général des impôts, CGI. - art. 1951 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313391", "@num": "1958", "#text": "Code général des impôts, CGI. - art. 1958 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313392", "@num": "1959", "#text": "Code général des impôts, CGI. - art. 1959 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313416", "@num": "1965 J", "#text": "Code général des impôts, CGI. - art. 1965 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313419", "@num": "1966", "#text": "Code général des impôts, CGI. - art. 1966 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313453", "@num": "2002", "#text": "Code général des impôts, CGI. - art. 2002 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313459", "@num": "2009", "#text": "Code général des impôts, CGI. - art. 2009 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295713", "@num": "307", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 307 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296335", "@num": "384 septies-0 E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 septies-0 E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296336", "@num": "384 septies-0 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 septies-0 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296337", "@num": "384 septies-0 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 septies-0 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296338", "@num": "384 septies-0 H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 septies-0 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296339", "@num": "384 septies-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 septies-0 J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296341", "@num": "384 septies-0 K", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 384 septies-0 K (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296343", "@num": "387", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 387 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296345", "@num": "389", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 389 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296346", "@num": "390", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 390 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296347", "@num": "391", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 391 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296348", "@num": "392", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 392 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296349", "@num": "393", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 393 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296351", "@num": "394", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 394 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296352", "@num": "395", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 395 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296353", "@num": "396", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296366", "@num": "396 decies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 decies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296363", "@num": "396 nonies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 nonies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296362", "@num": "396 octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 396 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296259", "@num": "397", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 397 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296261", "@num": "399", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 399 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296262", "@num": "401", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 401 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296263", "@num": "402", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 402 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296265", "@num": "404", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 404 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296372", "@num": "406 bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 406 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296373", "@num": "407", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 407 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297007", "@num": "130", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 130 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299928", "@num": "416 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299929", "@num": "416 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299930", "@num": "416 C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299931", "@num": "416 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 416 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299933", "@num": "417", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 417 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299934", "@num": "418", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 418 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299935", "@num": "419", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 419 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299936", "@num": "419 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 419 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299937", "@num": "419 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 419 B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299938", "@num": "420", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 420 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299939", "@num": "421", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 421 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299946", "@num": "424", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 424 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299947", "@num": "425", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 425 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299987", "@num": "444 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 444 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299994", "@num": "447", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 447 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299997", "@num": "448", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 448 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296813", "@num": "49 septies A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296814", "@num": "49 septies B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296815", "@num": "49 septies C", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296817", "@num": "49 septies D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296818", "@num": "49 septies E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 septies E (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296968", "@num": "94", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 94 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316121", "@num": "R*1-1", "#text": "Livre des procédures fiscales - art. 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R*59-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316590", "@num": "R*60-1", "#text": "Livre des procédures fiscales - art. R*60-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316181", "@num": "R*60-2", "#text": "Livre des procédures fiscales - art. R*60-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316183", "@num": "R*60-3", "#text": "Livre des procédures fiscales - art. R*60-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316184", "@num": "R*61 A-1", "#text": "Livre des procédures fiscales - art. R*61 A-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316596", "@num": "R*75-1", "#text": "Livre des procédures fiscales - art. R*75-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316597", "@num": "R*81-1", "#text": "Livre des procédures fiscales - art. R*81-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316225", "@num": "R*81-2", "#text": "Livre des procédures fiscales - art. R*81-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316601", "@num": "R*81-4", "#text": "Livre des procédures fiscales - art. R*81-4 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316603", "@num": "R*85-1", "#text": "Livre des procédures fiscales - art. R*85-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316609", "@num": "R*94-1", "#text": "Livre des procédures fiscales - art. R*94-1 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316245", "@num": "R*97-1", "#text": "Livre des procédures fiscales - art. R*97-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316613", "@num": "R106-1", "#text": "Livre des procédures fiscales - art. R106-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316615", "@num": "R111-1", "#text": "Livre des procédures fiscales - art. R111-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316268", "@num": "R111-2", "#text": "Livre des procédures fiscales - art. R111-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049341272", "@num": "R111-2", "#text": "Livre des procédures fiscales - art. R111-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316269", "@num": "R111-3", "#text": "Livre des procédures fiscales - art. R111-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625280", "@num": "R111-3", "#text": "Livre des procédures fiscales - art. R111-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316270", "@num": "R111-4", "#text": "Livre des procédures fiscales - art. R111-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316129", "@num": "R13-2", "#text": "Livre des procédures fiscales - art. R13-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316690", "@num": "R213-2", "#text": "Livre des procédures fiscales - art. R213-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316137", "@num": "R24-2", "#text": "Livre des procédures fiscales - art. R24-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316138", "@num": "R24-3", "#text": "Livre des procédures fiscales - art. R24-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316724", "@num": "R247-10", "#text": "Livre des procédures fiscales - art. R247-10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316731", "@num": "R247-11", "#text": "Livre des procédures fiscales - art. R247-11 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316430", "@num": "R247-2", "#text": "Livre des procédures fiscales - art. R247-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316716", "@num": "R247-6", "#text": "Livre des procédures fiscales - art. R247-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316438", "@num": "R247-7", "#text": "Livre des procédures fiscales - art. R247-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316721", "@num": "R247-8", "#text": "Livre des procédures fiscales - art. R247-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316442", "@num": "R247-9", "#text": "Livre des procédures fiscales - art. R247-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316520", "@num": "R277-3", "#text": "Livre des procédures fiscales - art. R277-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316522", "@num": "R277-4", "#text": "Livre des procédures fiscales - art. R277-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316523", "@num": "R277-5", "#text": "Livre des procédures fiscales - art. R277-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316525", "@num": "R277-6", "#text": "Livre des procédures fiscales - art. R277-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024678998", "@num": "R277-6", "#text": "Livre des procédures fiscales - art. R277-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316166", "@num": "R33-1", "#text": "Livre des procédures fiscales - art. R33-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316168", "@num": "R37-1", "#text": "Livre des procédures fiscales - art. R37-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316126", "@num": "R5-1", "#text": "Livre des procédures fiscales - art. R5-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n° 81-860 du 15 septembre 1981", "MCS_TXT": { "MC": [ "CODE", "CODIFICATION", "PROCEDURE FISCALE", "NOUVEAU CODE DES IMPOTS", "LIVRE DES PROCEDURES FISCALES", "PARTIE REGLEMENTAIRE", "CODE GENERAL DES IMPOTS", "CGI" ] }, "TITREFULL": "Décret n° 81-860 du 15 septembre 1981 portant codification des textes réglementaires ‎concernant les procédures fiscales (deuxième partie : Réglementaire)‎" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000880684", "NUM": "81-860", "DATE_PUBLI": "1981-09-18", "DATE_TEXTE": "1981-09-15", "ORIGINE_PUBLI": "JORF du 18 septembre 1981", "PAGE_DEB_PUBLI": 2495, "PAGE_FIN_PUBLI": 2497 } }, "META_COMMUN": { "ID": "JORFTEXT000000880684", "URL": "texte/version/JORF/TEXT/00/00/00/88/06/JORFTEXT000000880684.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX981860" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000880684", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316415", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006316415", "liens_entrants": true }

Article R*228-3 AUTONOME MODIFIE, en vigueur du 01/01/1982 au 09/06/2019 (Livre des procédures fiscales)