{ "article": { "LEGIARTI000006316417": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*228-5", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-31", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006316417", "URL": "article/LEGI/ARTI/00/00/06/31/64/LEGIARTI000006316417.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR228AEXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 7 JORF 24 JUILLET 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGITEXT000042868997", "#text": "Décret n°2020-1731 du 29 décembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042754717", "@nortexte": "ECOE2002101D", "@numtexte": "2020-1731", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-12-29" } ] }, "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": "LEGIARTI000006316417", "@fin": "2020-12-31", "@num": "R*228-5", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042906501", "@fin": "2999-01-01", "@num": "R*228-5", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les séances de la commission et des sections ne sont pas publiques .La commission et les sections délibèrent en dehors de la présence de l'autorité qui l'a saisie et du contribuable.
\n
" } } }, "texte_version": { "JORFTEXT000000868835": { "SM": { "CONTENU": "ART. 1: LES ART. L2,L45-C,L59-A (2),L82-1,L82-B,L102-A,L225-A,L274-B SE SUBSTITUENT RESPECTIVEMENT AUX ART. 1652 (3),298 (7),39 (5 DERNIER AL.),241-BIS,86 (AL. 2),804,1840-N-SEXIES ET 1723-UNDECIES DU CGI.
ART. 2: ABROGATION DES ART. 1653-B-2 ET 64 (2,AL. 5) DU CGI ISSUS RESPECTIVEMENT DES ART. 206 DU DECRET 481986 DU 09-12-1948 ET 46 (AL. 2) DE LA LOI 711061 DU 29-12-1971.
ART. 3: ABROGATION DE LA PHRASE SUIVANTE DE L'ART. 54 (AL. 2) DE L'ORDONNANCE 581372 DU 29-12-1958 CODIFIEE SOUS L'ART. L266 (AL. 2,2EME PHRASE DU CGI): \"QUI STATUE COMME EN MATIERE SOMMAIRE\".
ART. 4: ABROGATION DE L'ART. 48 (1,AL. 2) DE LA LOI 631316 DU 27-12-1963.
ART. 5: ABROGATION DES ART. SUIVANTS SU CGI:
177 ET 183 DE L'ANNEXE I (ISSUS DES ART. 13 ET 19 DU DECRET 48794 DU 05-05-1948).
350-B DE L'ANNEXE III ISSU DE L'ART. 5 DU DECRET 4985 DU 21-01-1949.
344-J DE L'ANNEXE III ISSU DES ART. 1,2 ET 4 DU DECRET 64369 DU 23-04-1964.
348-A DE L'ANNEXE III ISSU DE L'ART. 1 DU DECRET 64370 DU 23-04-1964.
66 DE L'ANNEXE I ISSU DE L'ART. 2 DU DECRET 761329 DU 31-12-1976.
371-Y DE L'ANNEXE II ISSU DE L'ART. 2 (AL. 2,3EME PHRASE DU DECRET 771520 DU 31-12-1977.
396-TERDECIES ET 396-QUATERDECIES DE L'ANNEXE II ISSUS DES ART. 10 ET 11 DU DECRET 78635 DU 12-06-1978.
384-SEPTIES-OJ ET 384-SEPTIES-OK DE L'ANNEXE II ISSUS DES ART. 10 ET 11 DU DECRET 78636 DU 12-06-1978.
ART. 6: MODIFICATION DES ART. L2 (AL. 1 ET 4EME),L20 (AL. 4),L36 (AL. 2),L59 (AL. 1),L86 (AL. 2),L89 (AL. 1),L179,L180 (AL. 1),L184,L213 (AL. 1),L224,L230 (AL. 2),L266 (AL. 2),L272 (AL. 3) DU LIVRE DES PROCEDURES FISCALES ET ADJONCTION DES ART. L45-C,L54-B (REMPLACANT L'ART. L58),L59-A,L82-A ET L82-B,L102-A,L225-A ET L274-A ET L274-B.
ART. 7: INSERTION DES ART. R1-3,*R26-1,*R26-2,*R59-B-1,*R59-B-2,R62-1,R62-2,R62-3,*R97-2,*R196-6,*R228-5,*R228-6,*R247-15,*R247-16,*R266-1 ET MODIFICATION DES ART. *R1-2,*R32-2 (AL. 2),*R81-1,R111-1,*R199-1,*R200-8,*R200-4,*R226-2 (B-BIS) DU LIVRE DES PROCEDURES FISCALES.
APPLICATION DE L'ART. 78 DE LA LOI DE FINANCES POUR 1962 (621316)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000498375", "#text": "Décret n°48-794 du 5 mai 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000498375", "@numtexte": "48-794", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1948-05-05" }, { "@id": "JORFTEXT000000686689", "#text": "Décret n°48-1986 du 9 décembre 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFTEXT000000305126", "#text": "Décret n°49-85 du 21 janvier 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000305126", "@numtexte": "49-85", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1949-01-21" }, { "@id": "JORFTEXT000000705345", "#text": "Ordonnance n°58-1372 du 29 décembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "JORFARTI000001503841", "@num": "54", "#text": "Ordonnance n°58-1372 du 29 décembre 1958 - art. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "JORFTEXT000000314905", "#text": "Loi n° 61-1396 du 21 décembre 1961", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFARTI000001491983", "@num": "78", "#text": "Loi n° 61-1396 du 21 décembre 1961 - art. 78", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFTEXT000000509287", "#text": "Loi n°63-1316 du 27 décembre 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000328187", "#text": "Décret n°64-370 du 23 avril 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000328187", "@numtexte": "64-370", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1964-04-23" }, { "@id": "JORFTEXT000000691886", "#text": "Décret n°64-369 du 23 avril 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000691886", "@numtexte": "64-369", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1964-04-23" }, { "@id": "JORFTEXT000000687436", "#text": "Loi n°71-1061 du 29 décembre 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000687436", "@numtexte": "71-1061", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-12-29" }, { "@id": "JORFARTI000001097896", "@num": "46", "#text": "Loi n°71-1061 du 29 décembre 1971 - art. 46", "@sens": "source", "@cidtexte": "JORFTEXT000000687436", "@numtexte": "71-1061", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-12-29" }, { "@id": "JORFTEXT000000506566", "#text": "Décret n°76-1329 du 31 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000506566", "@numtexte": "76-1329", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-31" }, { "@id": "JORFTEXT000000885849", "#text": "Décret n°77-1520 du 31 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000885849", "@numtexte": "77-1520", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "JORFARTI000002284910", "@num": "2", "#text": "Décret n°77-1520 du 31 décembre 1977 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000885849", "@numtexte": "77-1520", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "JORFTEXT000000875622", "#text": "Décret n°78-635 du 12 juin 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000875622", "@numtexte": "78-635", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1978-06-12" }, { "@id": "JORFTEXT000000875623", "#text": "Décret n°78-636 du 12 juin 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000875623", "@numtexte": "78-636", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1978-06-12" }, { "@id": "JORFTEXT000000518094", "#text": "Décret n°85-36 du 9 janvier 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000518094", "@numtexte": "85-36", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-01-09" }, { "@id": "JORFTEXT000000870114", "#text": "Décret n°86-1087 du 7 octobre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000870114", "@numtexte": "86-1087", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFARTI000001295603", "@num": "1", "#text": "Décret n°86-1087 du 7 octobre 1986 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000870114", "@numtexte": "86-1087", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFTEXT000000238682", "#text": "Décret2003-610", "@sens": "cible", "@cidtexte": "JORFTEXT000000238682", "@nortexte": "BUDF0300019D", "@numtexte": "2003-610", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-27" }, { "@id": "JORFTEXT000000784293", "#text": "Décret2004-501", "@sens": "cible", "@cidtexte": "JORFTEXT000000784293", "@nortexte": "ECOF0400010D", "@numtexte": "2004-501", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-02" }, { "@id": "LEGIARTI000006296367", "@num": "396 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 terdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297404", "@num": "344 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 J (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306999", "@num": "1652", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1652 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309270", "@num": "241 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 241 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310441", "@num": "804", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 804 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293339", "@num": "177", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 177 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293340", "@num": "183", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 183 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315173", "@num": "L102 A", "#text": "Livre des procédures fiscales - art. L102 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315909", "@num": "L179", "#text": "Livre des procédures fiscales - art. L179 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315911", "@num": "L180", "#text": "Livre des procédures fiscales - art. L180 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315919", "@num": "L184", "#text": "Livre des procédures fiscales - art. L184 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315614", "@num": "L2", "#text": "Livre des procédures fiscales - art. L2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315650", "@num": "L20", "#text": "Livre des procédures fiscales - art. L20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315985", "@num": "L213", "#text": "Livre des procédures fiscales - art. L213 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315988", "@num": "L224", "#text": "Livre des procédures fiscales - art. L224 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315496", "@num": "L225 A", "#text": "Livre des procédures fiscales - art. L225 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315992", "@num": "L230", "#text": "Livre des procédures fiscales - art. L230 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316004", "@num": "L250", "#text": "Livre des procédures fiscales - art. L250 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316023", "@num": "L266", "#text": "Livre des procédures fiscales - art. L266 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316036", "@num": "L272", "#text": "Livre des procédures fiscales - art. L272 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315663", "@num": "L36", "#text": "Livre des procédures fiscales - art. L36 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315015", "@num": "L45 C", "#text": "Livre des procédures fiscales - art. L45 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315033", "@num": "L54 B", "#text": "Livre des procédures fiscales - art. L54 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315690", "@num": "L58", "#text": "Livre des procédures fiscales - art. L58 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315692", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315039", "@num": "L59 A", "#text": "Livre des procédures fiscales - art. L59 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315044", "@num": "L59 B", "#text": "Livre des procédures fiscales - art. L59 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315762", "@num": "L81", "#text": "Livre des procédures fiscales - art. L81 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315115", "@num": "L82 A", "#text": "Livre des procédures fiscales - art. L82 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315117", "@num": "L82 B", "#text": "Livre des procédures fiscales - art. L82 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315782", "@num": "L86", "#text": "Livre des procédures fiscales - art. L86 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316579", "@num": "R*1-2", "#text": "Livre des procédures fiscales - art. R*1-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316313", "@num": "R*196-6", "#text": "Livre des procédures fiscales - art. R*196-6 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316636", "@num": "R*199-1", "#text": "Livre des procédures fiscales - art. R*199-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316647", "@num": "R*200-8", "#text": "Livre des procédures fiscales - art. 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R62-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°84-686 du 17 juillet 1984", "MCS_TXT": { "MC": [ "CODE", "CGI", "PROCEDURE FISCALE", "SIMPLIFICATION", "ALLEGEMENT", "CODIFICATION", "IMPOT", "LIVRE DES PROCEDURES FISCALES" ] }, "TITREFULL": "Décret n°84-686 du 17 juillet 1984 MODIFIANT LE LIVRE DES PROCEDURES FISCALES" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000868835", "NUM": "84-686", "DATE_PUBLI": "1984-07-24", "DATE_TEXTE": "1984-07-17", "ORIGINE_PUBLI": "JORF du 24 juillet 1984", "PAGE_DEB_PUBLI": 2413 } }, "META_COMMUN": { "ID": "JORFTEXT000000868835", "URL": "texte/version/JORF/TEXT/00/00/00/86/88/JORFTEXT000000868835.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX984686" } } }, "JORFTEXT000042754717": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000039683923", "#text": "LOI n° 2019-1479 du 28 décembre 2019", "@sens": "source", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "JORFTEXT000039683923", "#text": "LOI n° 2019-1479 du 28 décembre 2019 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "JORFARTI000039684086", "@num": "149", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 149", "@sens": "source", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI. 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\n
Le Premier ministre,
Sur le rapport du ministre de l'économie, des finances et de la relance,
Vu le code général des impôts, notamment ses articles 1729 A bis et 1740 D ;
Vu le livre des procédures fiscales, notamment ses articles L. 16 C, L. 228, R.* 228-1, R.* 228-2, R.* 228-5 et R.* 228-6 ;
Vu la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020, notamment ses articles 184 et 189 ;
Le Conseil d'Etat (section des finances) entendu,
Décrète :

" }, "NOTICE": { "CONTENU": "

\n
Publics concernés : opérateurs de plateforme dont la direction générale des finances publiques (DGFiP) envisage de publier l'identité sur la liste des opérateurs de plateforme non coopératifs.\n
Objet : définir la procédure à suivre lorsque la DGFiP entend rendre publique l'identité des opérateurs de plateforme qui ne coopèrent pas, dans certaines situations et de manière réitérée, avec elle ou lorsque la DGFiP ou la direction générale des douanes et droits indirects (DGDDI) entendent publier les amendes ou majorations infligées à des contribuables auteurs de manquements graves caractérisés par le recours à des manœuvres frauduleuses.\n
Entrée en vigueur : le décret entre en vigueur le lendemain de sa publication\n .\n
Notice : le décret est pris à titre principal pour l'application de l'article 1740 D du code général des impôts, dans sa rédaction résultant de l'article 149 de la loi n° 2019-1479 du 28 décembre 2019 de finances pour 2020, qui prévoit la possibilité de publier, sur le site internet de l'administration fiscale, l'identité des opérateurs de plateforme qui ne coopèrent pas, dans certaines situations et de manière réitérée, avec elle.\n
Il précise les autorités compétentes pour saisir la commission des infractions fiscales, qui doit être consultée préalablement à cette publication, mais également préalablement à tout dépôt de plainte pour sanctions pénales en matière fiscale dont l'administration prend l'initiative.\n
Références : les articles R.* 228-1, R.* 228-2, R.* 228-5 et R.* 228-6 du livre des procédures fiscales, modifiés par le décret, peuvent être consultés, dans leur rédaction issue de cette modification, sur le site Légifrance (https://www.legifrance.gouv.fr).\n

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

Fait le 29 décembre 2020.

Jean Castex

Par le Premier ministre :

Le ministre de l'économie, des finances et de la relance,

Bruno Le Maire

" } }, "LEGITEXT000042868997": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "ETAT": "VIGUEUR", "LIENS": { "LIEN": [ { "@id": "JORFTEXT000039683923", "#text": "LOI n° 2019-1479 du 28 décembre 2019", "@sens": "source", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "JORFTEXT000039683923", "#text": "LOI n° 2019-1479 du 28 décembre 2019 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "JORFARTI000039684086", "@num": "149", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 149", "@sens": "source", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI. (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041404970", "@num": "1740 D", "#text": "Code général des impôts, CGI. - art. 1740 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316695", "@num": "R*228-1", "#text": "Livre des procédures fiscales - art. R*228-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316414", "@num": "R*228-2", "#text": "Livre des procédures fiscales - art. R*228-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316417", "@num": "R*228-5", "#text": "Livre des procédures fiscales - art. R*228-5 (V)", "@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 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°2020-1731 du 29 décembre 2020", "DATE_FIN": "2999-01-01", "TITREFULL": "Décret n° 2020-1731 du 29 décembre 2020 relatif aux modalités de saisine de la commission des infractions fiscales et à la procédure suivie devant celle-ci", "DATE_DEBUT": "2020-12-31" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000042754717", "NOR": "ECOE2002101D", "NUM": "2020-1731", "DATE_PUBLI": "2020-12-30", "DATE_TEXTE": "2020-12-29", "NUM_PARUTION": 315, "NUM_SEQUENCE": 37, "ORIGINE_PUBLI": "JORF n°0315 du 30 décembre 2020", "DERNIERE_MODIFICATION": "2020-12-31" } }, "META_COMMUN": { "ID": "LEGITEXT000042868997", "URL": "texte/version/LEGI/TEXT/00/00/42/86/89/LEGITEXT000042868997.xml", "NATURE": "DECRET", "ORIGINE": "LEGI" } }, "VISAS": { "CONTENU": "

" }, "SIGNATAIRES": { "CONTENU": "

Fait le 29 décembre 2020.

Jean Castex

Par le Premier ministre :

Le ministre de l'économie, des finances et de la relance,

Bruno Le Maire

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000868835", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316417", "typelien": "CREATION" }, { "texte_version_id": "JORFTEXT000042754717", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316417", "typelien": "CITATION" }, { "texte_version_id": "LEGITEXT000042868997", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000006316417", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006316417", "liens_entrants": true }

Article R*228-5 AUTONOME MODIFIE, en vigueur du 24/07/1984 au 31/12/2020 (Livre des procédures fiscales)