{ "article": { "LEGIARTI000006317039": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "19", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1977-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006317039", "URL": "article/LEGI/ARTI/00/00/06/31/70/LEGIARTI000006317039.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEASXXXXXX019AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522421", "#text": "LOI 77-1453 1977-12-29 ART. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006317030", "@num": "1", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006315450", "@num": "L195 A", "#text": "Livre des procédures fiscales - art. L195 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084450", "@fin": "2999-01-01", "#text": "AMELIORATION DES PROCEDURES ADMINISTRATIVES : LE COMITE DU CONTENTIEUX FISCAL, DOUANIER ET DES CHANGES", "@debut": "1977-12-30" } ] }, "@cid": "JORFTEXT000000522421", "@num": "77-1453", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°77-1453 du 29 décembre 1977 ANT DES GARANTIES DE PROCEDURE AUX CONTRIBUABLES EN MATIERE FISCALE ET DOUANIERE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000522421", "@c_titre_court": "Loi n°77-1453 du 29 décembre 1977" }, { "@fin": "2999-01-01", "#text": "Loi n° 77-1453 du 29 décembre 1977 ACCORDANT DES GARANTIES DE PROCEDURE AUX CONTRIBUABLES EN MATIERE FISCALE ET DOUANIERE", "@debut": "1977-12-30", "@id_txt": "LEGITEXT000006068571", "@c_titre_court": "Loi n° 77-1453 du 29 décembre 1977" } ], "@date_publi": "1977-12-30", "@date_signature": "1977-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006317039", "@fin": "2999-01-01", "@num": "19", "@etat": "VIGUEUR", "@debut": "1977-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas de contestation juridictionnelle des pénalités fiscales appliquées à un contribuable au titre des impôts et taxes mentionnés à l'article 1er, la preuve de la mauvaise foi ou des manoeuvres frauduleuses incombe à l'administration.
\n
" } }, "LEGIARTI000006315450": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L195 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315450", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315450.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL195ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1731 A", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006317039", "@num": "19", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "JORFTEXT000000701292", "#text": "Décret 81-859 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163107", "@fin": "2999-01-01", "#text": "Charge et administration de la preuve", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147336", "@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": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315450", "@fin": "2999-01-01", "@num": "L195 A", "@etat": "VIGUEUR", "@debut": "1982-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas de contestation des pénalités fiscales appliquées à un contribuable au titre des impôts directs, de la taxe sur la valeur ajoutée et des autres taxes sur le chiffre d'affaires, des droits d'enregistrement, de la taxe de publicité foncière et du droit de timbre, la preuve de la mauvaise foi et des manoeuvres frauduleuses incombe à l'administration.
\n
" } }, "LEGIARTI000006317030": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-03-25", "DATE_DEBUT": "1977-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006317030", "URL": "article/LEGI/ARTI/00/00/06/31/70/LEGIARTI000006317030.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEASXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317039", "@num": "19", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006315990", "@num": "L228", "#text": "Livre des procédures fiscales - art. L228 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084449", "@fin": "2999-01-01", "#text": "POUVOIRS RESPECTIFS DU JUGE ET DE L'ADMINISTRATION EN CAS DE POURSUITES JUDICIAIRES EN MATIERE FISCALE ET DOUANIERE", "@debut": "1977-12-30" } ] }, "@cid": "JORFTEXT000000522421", "@num": "77-1453", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°77-1453 du 29 décembre 1977 ANT DES GARANTIES DE PROCEDURE AUX CONTRIBUABLES EN MATIERE FISCALE ET DOUANIERE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000522421", "@c_titre_court": "Loi n°77-1453 du 29 décembre 1977" }, { "@fin": "2999-01-01", "#text": "Loi n° 77-1453 du 29 décembre 1977 ACCORDANT DES GARANTIES DE PROCEDURE AUX CONTRIBUABLES EN MATIERE FISCALE ET DOUANIERE", "@debut": "1977-12-30", "@id_txt": "LEGITEXT000006068571", "@c_titre_court": "Loi n° 77-1453 du 29 décembre 1977" } ], "@date_publi": "1977-12-30", "@date_signature": "1977-12-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006317030", "@fin": "2019-03-25", "@num": "1", "@etat": "MODIFIE", "@debut": "1977-12-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038314924", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "2019-03-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Sous peine d'irrecevabilité, les plaintes tendant à l'application de sanctions pénales en matière d'impôts directs, de taxe sur la valeur ajoutée et autres taxes sur le chiffre d'affaires, de droits d'enregistrement, de taxe de publicité foncière et de droit de timbre sont, à compter du 1er janvier 1978, déposées par l'administration sur avis conforme d'une commission des infractions fiscales.
\n
La commission est composée, sous la présidence d'un conseiller d'Etat, de conseillers d'Etat et de conseillers maîtres à la Cour des comptes, choisis parmi ces magistrats et ces fonctionnaires en activité ou à la retraite.
\n
Le président et les membres de la commission ainsi que leurs suppléants sont nommés par décret pour trois ans ; ils sont tenus au secret professionnel.
\n
La commission peut se réunir en sections présidées par le président de la commission ou son représentant. Elle peut s'adjoindre des rapporteurs. En cas de partage égal des voix, celle du président est prépondérante.
\n
La commission examine les affaires qui lui sont soumises par le ministre de l'économie et des finances. Le contribuable est avisé de la saisine de la commission qui l'invite à lui communiquer, dans un délai de trente jours, les informations qu'il jugerait nécessaires. Les agents de l'administration sont déliés du secret professionnel à l'égard des membres et rapporteurs de la commission.
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Le ministre est lié par les avis de la commission.
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La prescription de l'action publique est suspendue, pendant une durée maximum de six mois, entre la date de saisine de la commission et la date à laquelle elle émet son avis.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006315450", "cible": false, "cidtexte": "JORFTEXT000000522421", "id": "LEGIARTI000006317039", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006317030", "cible": false, "cidtexte": "JORFTEXT000000522421", "id": "LEGIARTI000006317039", "typelien": "TXT_ASSOCIE" } ], "texte_version": { "JORFTEXT000000522421": { "SM": { "CONTENU": "Modification du code général des impôts, du code des douanes." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000687628", "#text": "Loi n°47-1635 du 30 août 1947", "@sens": "source", "@cidtexte": "JORFTEXT000000687628", "@numtexte": "47-1635", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1947-08-30" }, { "@id": "LEGIARTI000038314919", "@num": "20", "#text": "Loi n° 77-1453 du 29 décembre 1977 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006317037", "@num": "16", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006317039", "@num": "19", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006317041", "@num": "20", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006317042", "@num": "20", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 20 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006317043", "@num": "21", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "JORFTEXT000000506071", "#text": "Décret du 12 juin 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000506071", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-06-12" }, { "@id": "JORFTEXT000000875623", "#text": "Décret n°78-636 du 12 juin 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000875623", "@numtexte": "78-636", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1978-06-12" }, { "@id": "JORFTEXT000000701296", "#text": "Décret n°81-866 du 15 septembre 1981", "@sens": "cible", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFARTI000001310111", "@num": "3", "#text": "Décret n°81-866 du 15 septembre 1981 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "JORFTEXT000000879682", "#text": "Décret du 16 mai 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000879682", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-05-16" }, { "@id": "JORFTEXT000000337181", "#text": "Décret du 7 octobre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000337181", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1983-10-07" }, { "@id": "JORFTEXT000000336541", "#text": "Décret du 16 août 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000336541", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-08-16" }, { "@id": "JORFTEXT000000881304", "#text": "Décret du 28 août 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000881304", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-08-28" }, { "@id": "JORFTEXT000000886961", "#text": "Décret du 1 mars 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000886961", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-03-01" }, { "@id": "JORFTEXT000000882285", "#text": "Décret n°85-1007 du 24 septembre 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000882285", "@numtexte": "85-1007", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "JORFTEXT000000688020", "#text": "Décret du 29 juillet 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000688020", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-07-29" }, { "@id": "JORFTEXT000000522128", "#text": "Décret du 26 septembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000522128", "@nortexte": "BUDZ8700003D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-09-26" }, { "@id": "JORFTEXT000000871134", "#text": "Arrêté du 23 octobre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000871134", "@nortexte": "BUDL8900167A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1989-10-23" }, { "@id": "JORFTEXT000000535535", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000535535", "@nortexte": "BUDL9000218A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-10-24" }, { "@id": "JORFTEXT000000719076", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000719076", "@nortexte": "BUDZ9100008A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-06-27" }, { "@id": "JORFTEXT000000526989", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000526989", "@nortexte": "BUDZ9100010D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-10-07" }, { "@id": "JORFTEXT000000358007", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000358007", "@nortexte": "BUDZ9200006D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-03-20" }, { "@id": "JORFTEXT000000177662", "#text": "LOI92-1336", "@sens": "cible", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "JORFTEXT000000699423", "#text": "Décret du 24 décembre 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000699423", "@nortexte": "BUDB9350017D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-12-24" }, { "@id": "JORFTEXT000000733103", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000733103", "@nortexte": "ECOZ9400007D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-11" }, { "@id": "JORFTEXT000000378043", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000378043", "@nortexte": "ECOZ9690088A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-05-06" }, { "@id": "JORFTEXT000000198802", "#text": "DECRET", "@sens": "cible", "@cidtexte": "JORFTEXT000000198802", "@nortexte": "BUDZ9700001D", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-02-10" }, { "@id": "JORFTEXT000017644628", "#text": "Arrêté du 12 décembre 2007, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017644628", "@nortexte": "BCFP0773368A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-12" }, { "@id": "JORFTEXT000018737934", "#text": "Arrêté du 23 avril 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000018737934", "@nortexte": "BCFP0810740A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-04-23" }, { "@id": "JORFTEXT000019066703", "#text": "Arrêté du 19 juin 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019066703", "@nortexte": "BCFP0814965A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-06-19" }, { "@id": "JORFTEXT000019379069", "#text": "Arrêté du 22 août 2008, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000019379069", "@nortexte": "BCFP0820619A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-08-22" }, { "@id": "JORFTEXT000020446494", "#text": "Arrêté du 26 mars 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000020446494", "@nortexte": "BCFP0907279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-03-26" }, { "@id": "JORFTEXT000021028338", "#text": "Arrêté du 7 septembre 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021028338", "@nortexte": "BCFP0920789A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-07" }, { "@id": "JORFTEXT000021201661", "#text": "Arrêté du 12 octobre 2009, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021201661", "@nortexte": "BCFD0921999A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-12" }, { "@id": "JORFTEXT000022125083", "#text": "Arrêté du 19 avril 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022125083", "@nortexte": "BCRP1010704A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-04-19" }, { "@id": "JORFTEXT000022890407", "#text": "Arrêté du 23 septembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022890407", "@nortexte": "BCRP1024383A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-23" }, { "@id": "LEGITEXT000023658809", "#text": "Décret n°2011-238\n du 2 mars 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023658183", "@nortexte": "BCRE1020065D", "@numtexte": "2011-238", "@typelien": "CITATION", "@naturetexte": "DECRET", 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"CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-24" }, { "@id": "JORFTEXT000025517082", "#text": "Arrêté du 9 mars 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025517082", "@nortexte": "BCRP1207587A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-03-09" }, { "@id": "JORFTEXT000025804399", "#text": "Arrêté du 4 mai 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000025804399", "@nortexte": "BCRE1222845A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-05-04" }, { "@id": "JORFTEXT000026178954", "#text": "Arrêté du 11 juillet 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026178954", "@nortexte": "BUDE1228982A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-07-11" }, { "@id": "JORFTEXT000026269780", "#text": "Arrêté du 6 août 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026269780", "@nortexte": "BUDE1231814A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-08-06" }, { "@id": "JORFTEXT000026483211", "#text": "Arrêté du 8 octobre 2012, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026483211", "@nortexte": "BUDE1233872A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-10-08" }, { "@id": "JORFTEXT000026920238", "#text": "Arrêté du 3 janvier 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000026920238", "@nortexte": "BUDE1240350A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-01-03" }, { "@id": "JORFTEXT000027618254", "#text": "Arrêté du 21 juin 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000027618254", "@nortexte": "EFIE1316253A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-06-21" }, { "@id": "JORFTEXT000028339891", "#text": "Arrêté du 12 décembre 2013, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000028339891", "@nortexte": "BUDE1330835A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-12-12" }, { "@id": "JORFTEXT000029181418", "#text": "ARRÊTÉ du 1er juillet 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029181418", "@nortexte": "FCPE1415692A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-07-01" }, { "@id": "JORFTEXT000029527519", "#text": "ARRÊTÉ du 29 septembre 2014, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000029527519", "@nortexte": "FCPE1422989A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-09-29" }, { "@id": "JORFTEXT000030440338", "#text": "ARRÊTÉ du 1er avril 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000030440338", "@nortexte": "FCPE1505031A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-01" }, { "@id": "JORFTEXT000031288160", "#text": "ARRÊTÉ du 30 septembre 2015, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031288160", "@nortexte": "FCPE1523159A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-09-30" }, { "@id": "JORFTEXT000031983414", "#text": "Arrêté du 4 février 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000031983414", "@nortexte": "FCPE1602348A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-04" }, { "@id": "JORFARTI000032929147", "#text": "Décision n°2016-555 QPC du 22 juillet 2016 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000032929146", "@nortexte": "CSCX1620930S", "@numtexte": "2016-555 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2016-07-22" }, { "@id": "JORFTEXT000033161187", "#text": "Arrêté du 21 septembre 2016, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000033161187", "@nortexte": "ECFE1625867A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-09-21" }, { "@id": "JORFTEXT000034134240", "#text": "Arrêté du 2 mars 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000034134240", "@nortexte": "ECFE1706339A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-03-02" }, { "@id": "JORFTEXT000035666132", "#text": "Arrêté du 27 septembre 2017, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000035666132", "@nortexte": "CPAE1726899A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-09-27" }, { "@id": "LEGIARTI000006296361", "@num": "396 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296243", "@num": "396 ter A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 ter A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313767", "@num": "1750", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1750 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313907", "@num": "1804 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1804 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313906", "@num": "1804 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1804 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313908", "@num": "1804 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1804 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309541", "@num": "287 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 287 A (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615994", "@num": "350", "#text": "Code des douanes - art. 350 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615864", "@num": "369", "#text": "Code des douanes - art. 369 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615872", "@num": "377 bis", "#text": "Code des douanes - art. 377 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615920", "@num": "390 bis", "#text": "Code des douanes - art. 390 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313909", "@num": "1804 A", "#text": "Code général des impôts, CGI. - art. 1804 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315294", "@num": "L137", "#text": "Livre des procédures fiscales - art. L137 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315296", "@num": "L138", "#text": "Livre des procédures fiscales - art. L138 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315295", "@num": "L138", "#text": "Livre des procédures fiscales - art. L138 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315297", "@num": "L138", "#text": "Livre des procédures fiscales - art. L138 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315447", "@num": "L193", "#text": "Livre des procédures fiscales - art. L193 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315500", "@num": "L227", "#text": "Livre des procédures fiscales - art. L227 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315989", "@num": "L228", "#text": "Livre des procédures fiscales - art. L228 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315990", "@num": "L228", "#text": "Livre des procédures fiscales - art. L228 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315991", "@num": "L230", "#text": "Livre des procédures fiscales - art. L230 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315996", "@num": "L240", "#text": "Livre des procédures fiscales - art. L240 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315534", "@num": "L248", "#text": "Livre des procédures fiscales - art. L248 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315535", "@num": "L249", "#text": "Livre des procédures fiscales - art. L249 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315675", "@num": "L41", "#text": "Livre des procédures fiscales - art. L41 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315721", "@num": "L67", "#text": "Livre des procédures fiscales - art. L67 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315725", "@num": "L68", "#text": "Livre des procédures fiscales - art. L68 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315741", "@num": "L75", "#text": "Livre des procédures fiscales - art. L75 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315743", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315742", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316701", "@num": "R*247-4", "#text": "Livre des procédures fiscales - art. R*247-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316709", "@num": "R*247-5", "#text": "Livre des procédures fiscales - art. R*247-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316714", "@num": "R247-5 A", "#text": "Livre des procédures fiscales - art. R247-5 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "LOI n° 77-1453 du 29 décembre 1977", "MCS_TXT": { "MC": [ "DOUANE", "CODE DES DOUANES", "CODE GENERAL DES IMPOTS", "CGI", "INFRACTION", "PROCEDURE", "IMPOT", "TAXE", "CONTENTIEUX", "REDRESSEMENT", "CONTROLE FISCAL", "FRAUDE FISCALE", "PROJET DE LOI", "RECLAMATION", "CHARGE DE LA PREUVE", "TAXATION D'OFFICE", "INFORMATION", "PUBLICITE", "PREUVE", "PLAINTE", "BUDGET 1977", "LOI DE FINANCES", "AMENDE", "CONFISCATION", "CONCILIATION", "EXPERTISE DOUANIERE", "COMMERCE", "INDUSTRIE", "PROFESSION COMMERCIALE", "INCAPACITE", "REPRESSION DE LA FRAUDE FISCALE", "CONTENTIEUX FISCAL", "CONTENTIEUX DOUANIER", "COMITE", "TRANSACTION", "REMISE", "CREATION", "COMMUNICATION AVEC LE PARLEMENT" ] }, "TITREFULL": "LOI n° 77-1453 du 29 décembre 1977 accordant des garanties de procédure aux contribuables en matière fiscale et douanière" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000522421", "NUM": "77-1453", "DATE_PUBLI": "1977-12-30", "DATE_TEXTE": "1977-12-29", "ORIGINE_PUBLI": "JORF du 30 décembre 1977", "PAGE_DEB_PUBLI": 6279, "PAGE_FIN_PUBLI": 6282 } }, "META_COMMUN": { "ID": "JORFTEXT000000522421", "URL": "texte/version/JORF/TEXT/00/00/00/52/24/JORFTEXT000000522421.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX9771453" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000522421", "cible": true, "cidtexte": "JORFTEXT000000522421", "id": "LEGIARTI000006317039", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006317039", "liens_entrants": true }

Article 19 AUTONOME VIGUEUR, en vigueur depuis le 30/12/1977 (Loi n°77-1453 du 29 décembre 1977 ANT DES GARANTIES DE PROCEDURE AUX CONTRIBUABLES EN MATIERE FISCALE ET DOUANIERE)