{ "article": { "LEGIARTI000006317565": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "10", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1987-07-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006317565", "URL": "article/LEGI/ARTI/00/00/06/31/75/LEGIARTI000006317565.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEDQXXXXXX010AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006315691", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006114683", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions portant modifications du livre des procédures fiscales.", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084512", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions fiscales", "@debut": "1987-07-09" } ] }, "@cid": "LEGITEXT000006069594", "@nor": "ECOX8700092L", "@num": "87-502", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 87-502 du 8 juillet 1987 modifiant les procédures fiscales et douanières (1)", "@debut": "1987-07-09", "@id_txt": "LEGITEXT000006069594", "@c_titre_court": "Loi n° 87-502 du 8 juillet 1987" } ], "@date_publi": "2999-01-01", "@date_signature": "1987-07-08" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006317565", "@fin": "2999-01-01", "@num": "10", "@etat": "VIGUEUR", "@debut": "1987-07-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Paragraphe modificateur
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II. Les dispositions du présent article sont applicables aux contentieux relatifs à des impositions établies sur le fondement de rectifications ou de redressements sur lesquels l'une des commissions visées à l'article L. 59 a fourni un avis postérieurement à la publication de la présente loi.
" } }, "LEGIARTI000006315691": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L59", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1984-07-24", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315691", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315691.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL059AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 111 d", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1649 QUINQUIES A 3 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1651", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 257 6°, 7° 1", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 287 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 39 1 1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 667 2°", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 95 I", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 24 3 (AL. 1), ART. 27, ART. 28 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320413", "#text": "LOI 66-10 1966-01-06 ART. 24 3", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFARTI000002293861", "@num": "24", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 24, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000038587553", "@num": "L622-24", "#text": "Code de commerce - art. L622-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038587562", "@num": "L641-3", "#text": "Code de commerce - art. L641-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993633", "@num": "L192", "#text": "Livre des procédures fiscales - art. L192 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020529937", "@num": "L250", "#text": "Livre des procédures fiscales - art. L250 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817294", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051893", "@num": "R*59-1", "#text": "Livre des procédures fiscales - art. R*59-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L59 A", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L59 B", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "LEGIARTI000006317565", "@num": "10", "#text": "Loi n°87-502 du 8 juillet 1987 - art. 10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069594", "@nortexte": "ECOX8700092L", "@numtexte": "87-502", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147349", "@fin": "1989-07-14", "#text": "PROCEDURES DE REDRESSEMENT.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133970", "@fin": "1989-07-14", "#text": "LE DROIT DE CONTROLE DE L'ADMINISTRATION", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315691", "@fin": "1984-07-24", "@num": "L59", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315692", "@fin": "2004-06-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315693", "@fin": "2007-12-29", "@num": "L59", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014184", "@fin": "2016-07-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816277", "@fin": "2017-09-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817273", "@fin": "2022-01-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874356", "@fin": "2022-05-07", "@num": "L59", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045764241", "@fin": "2999-01-01", "@num": "L59", "@etat": "VIGUEUR", "@debut": "2022-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas de désaccord sur le résultat de la vérification, l'administration, si le contribuable le demande, soumet le litige à l'avis soit de la commission départementale des impôts directs et des taxes sur le chiffre d'affaires prévue à l'article 1651 du code général des impôts, soit de la commission départementale de conciliation prévue à l'article 667 du même code.
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Les commissions peuvent également être saisies à l'initiative de l'administration.
\n
La commission départementale des impôts directs et des taxes sur le chiffre d'affaires intervient :
\n
1° Lorsque le désaccord porte soit sur le montant du bénéfice industriel et commercial, du bénéfice non commercial, du bénéfice agricole ou du chiffre d'affaires déterminé selon un mode réel d'imposition, soit sur la valeur vénale des immeubles, des fonds de commerce, des parts d'intérêts, des actions ou des parts de sociétés immobilières servant de base à la taxe sur la valeur ajoutée, en application de l'article 257-6° et 7°-1 du code général des impôts ;
\n
2° Lorsqu'il s'agit de différends portant sur l'application des articles 39-1-1° et 111-d du même code relatifs aux rémunérations non déductibles pour l'établissement du bénéfice des entreprises industrielles ou commerciales.
\n
La commission départementale de conciliation intervient en cas d'insuffisance des prix ou évaluations ayant servi de base aux droits d'enregistrement ou à la taxe de publicité foncière dans les cas mentionnés à l'article 667-2 du même code.
" } }, "LEGIARTI000006315692": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L59", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-01", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006315692", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315692.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL059AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 QUINQUIES A 3 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1651", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 287 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 667 2°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Instruction 2000-06-16 13M-1-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2002-08-09 13M-2-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 95 I", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 24 3 (AL. 1), ART. 27, ART. 28 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320413", "#text": "LOI 66-10 1966-01-06 ART. 24 3", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFARTI000002293861", "@num": "24", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 24, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 6 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000038587553", "@num": "L622-24", "#text": "Code de commerce - art. L622-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038587562", "@num": "L641-3", "#text": "Code de commerce - art. L641-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993633", "@num": "L192", "#text": "Livre des procédures fiscales - art. L192 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020529937", "@num": "L250", "#text": "Livre des procédures fiscales - art. L250 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817294", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051893", "@num": "R*59-1", "#text": "Livre des procédures fiscales - art. R*59-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L59 A", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L59 B", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "LEGIARTI000006317565", "@num": "10", "#text": "Loi n°87-502 du 8 juillet 1987 - art. 10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069594", "@nortexte": "ECOX8700092L", "@numtexte": "87-502", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180034", "@fin": "2999-01-01", "#text": "I : Procédure de redressement contradictoire", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163091", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315691", "@fin": "1984-07-24", "@num": "L59", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315692", "@fin": "2004-06-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315693", "@fin": "2007-12-29", "@num": "L59", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014184", "@fin": "2016-07-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816277", "@fin": "2017-09-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817273", "@fin": "2022-01-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874356", "@fin": "2022-05-07", "@num": "L59", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045764241", "@fin": "2999-01-01", "@num": "L59", "@etat": "VIGUEUR", "@debut": "2022-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque le désaccord persiste sur les redressements notifiés, l'administration, si le contribuable le demande, soumet le litige à l'avis soit de la commission départementale des impôts directs et des taxes sur le chiffre d'affaires prévue à l'article 1651 du code général des impôts, soit de la commission départementale de conciliation prévue à l'article 667 du même code.
\n
Les commissions peuvent également être saisies à l'initiative de l'administration.
" } }, "LEGIARTI000006315693": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L59", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-29", "DATE_DEBUT": "2004-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315693", "URL": "article/LEGI/ARTI/00/00/06/31/56/LEGIARTI000006315693.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL059AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 QUINQUIES A 3 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1651", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 287 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 667 2°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 août 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 95 I", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 24 3 (AL. 1), ART. 27, ART. 28 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320413", "#text": "LOI 66-10 1966-01-06 ART. 24 3", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFARTI000002293861", "@num": "24", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 24, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000038587553", "@num": "L622-24", "#text": "Code de commerce - art. L622-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038587562", "@num": "L641-3", "#text": "Code de commerce - art. L641-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993633", "@num": "L192", "#text": "Livre des procédures fiscales - art. L192 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020529937", "@num": "L250", "#text": "Livre des procédures fiscales - art. L250 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817294", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051893", "@num": "R*59-1", "#text": "Livre des procédures fiscales - art. R*59-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L59 A", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L59 B", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "LEGIARTI000006317565", "@num": "10", "#text": "Loi n°87-502 du 8 juillet 1987 - art. 10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069594", "@nortexte": "ECOX8700092L", "@numtexte": "87-502", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "#text": "Ordonnance 2004-281 2004-12-25 art. 27 JORF 27 mars 2004 en vigueur le 1er juin 2004", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180034", "@fin": "2999-01-01", "#text": "I : Procédure de redressement contradictoire", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163091", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315691", "@fin": "1984-07-24", "@num": "L59", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315692", "@fin": "2004-06-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315693", "@fin": "2007-12-29", "@num": "L59", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014184", "@fin": "2016-07-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816277", "@fin": "2017-09-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817273", "@fin": "2022-01-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874356", "@fin": "2022-05-07", "@num": "L59", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045764241", "@fin": "2999-01-01", "@num": "L59", "@etat": "VIGUEUR", "@debut": "2022-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque le désaccord persiste sur les rectifications notifiées, l'administration, si le contribuable le demande, soumet le litige à l'avis soit de la commission départementale des impôts directs et des taxes sur le chiffre d'affaires prévue à l'article 1651 du code général des impôts, soit de la commission départementale de conciliation prévue à l'article 667 du même code.
\n
Les commissions peuvent également être saisies à l'initiative de l'administration.
" } }, "LEGIARTI000018014184": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L59", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-07-01", "DATE_DEBUT": "2007-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000018014184", "URL": "article/LEGI/ARTI/00/00/18/01/41/LEGIARTI000018014184.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

dispositions applicables aux propositions de rectifications adressées à compter du 1er juillet 2008.
\n

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 QUINQUIES A 3 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 287 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 95 I", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 24 3 (AL. 1), ART. 27, ART. 28 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320413", "#text": "LOI 66-10 1966-01-06 ART. 24 3", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFARTI000002293861", "@num": "24", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 24, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000017885090", "@num": "16", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000006312598", "@num": "1651", "#text": "Code général des impôts, CGI. - art. 1651 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017938262", "@num": "1651 H", "#text": "Code général des impôts, CGI. - art. 1651 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310167", "@num": "667", "#text": "Code général des impôts, CGI. - art. 667", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038587553", "@num": "L622-24", "#text": "Code de commerce - art. L622-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038587562", "@num": "L641-3", "#text": "Code de commerce - art. L641-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993633", "@num": "L192", "#text": "Livre des procédures fiscales - art. L192 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020529937", "@num": "L250", "#text": "Livre des procédures fiscales - art. L250 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817294", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051893", "@num": "R*59-1", "#text": "Livre des procédures fiscales - art. R*59-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L59 A", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L59 B", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "LEGIARTI000006317565", "@num": "10", "#text": "Loi n°87-502 du 8 juillet 1987 - art. 10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069594", "@nortexte": "ECOX8700092L", "@numtexte": "87-502", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180034", "@fin": "2999-01-01", "#text": "I : Procédure de redressement contradictoire", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163091", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315691", "@fin": "1984-07-24", "@num": "L59", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315692", "@fin": "2004-06-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315693", "@fin": "2007-12-29", "@num": "L59", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014184", "@fin": "2016-07-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816277", "@fin": "2017-09-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817273", "@fin": "2022-01-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874356", "@fin": "2022-05-07", "@num": "L59", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045764241", "@fin": "2999-01-01", "@num": "L59", "@etat": "VIGUEUR", "@debut": "2022-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque le désaccord persiste sur les rectifications notifiées, l'administration, si le contribuable le demande, soumet le litige à l'avis soit de la commission départementale des impôts directs et des taxes sur le chiffre d'affaires prévue à l'article 1651 du code général des impôts, soit de la Commission nationale des impôts directs et des taxes sur le chiffre d'affaires prévue à l'article 1651 H du même code, soit de la commission départementale de conciliation prévue à l'article 667 du même code.

Les commissions peuvent également être saisies à l'initiative de l'administration.

" } }, "LEGIARTI000031816277": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L59", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-09-01", "DATE_DEBUT": "2016-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031816277", "URL": "article/LEGI/ARTI/00/00/31/81/62/LEGIARTI000031816277.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 QUINQUIES A 3 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 287 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 95 I", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 24 3 (AL. 1), ART. 27, ART. 28 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320413", "#text": "LOI 66-10 1966-01-06 ART. 24 3", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFARTI000002293861", "@num": "24", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 24, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000031757515", "@num": "46", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000006312598", "@num": "1651", "#text": "Code général des impôts, CGI. - art. 1651", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017938262", "@num": "1651 H", "#text": "Code général des impôts, CGI. - art. 1651 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768172", "@num": "1653 F", "#text": "Code général des impôts, CGI. - art. 1653 F (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310167", "@num": "667", "#text": "Code général des impôts, CGI. - art. 667", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038587553", "@num": "L622-24", "#text": "Code de commerce - art. L622-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038587562", "@num": "L641-3", "#text": "Code de commerce - art. L641-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993633", "@num": "L192", "#text": "Livre des procédures fiscales - art. L192 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020529937", "@num": "L250", "#text": "Livre des procédures fiscales - art. L250 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817294", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051893", "@num": "R*59-1", "#text": "Livre des procédures fiscales - art. R*59-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L59 A", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L59 B", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "LEGIARTI000006317565", "@num": "10", "#text": "Loi n°87-502 du 8 juillet 1987 - art. 10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069594", "@nortexte": "ECOX8700092L", "@numtexte": "87-502", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180034", "@fin": "2999-01-01", "#text": "I : Procédure de redressement contradictoire", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163091", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315691", "@fin": "1984-07-24", "@num": "L59", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315692", "@fin": "2004-06-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315693", "@fin": "2007-12-29", "@num": "L59", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014184", "@fin": "2016-07-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816277", "@fin": "2017-09-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817273", "@fin": "2022-01-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874356", "@fin": "2022-05-07", "@num": "L59", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045764241", "@fin": "2999-01-01", "@num": "L59", "@etat": "VIGUEUR", "@debut": "2022-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque le désaccord persiste sur les rectifications notifiées, l'administration, si le contribuable le demande, soumet le litige à l'avis soit de la commission départementale des impôts directs et des taxes sur le chiffre d'affaires prévue à l'article 1651 du code général des impôts, soit de la Commission nationale des impôts directs et des taxes sur le chiffre d'affaires prévue à l'article 1651 H du même code, soit du comité consultatif prévu à l'article 1653 F du même code, soit de la commission départementale de conciliation prévue à l'article 667 du même code.

Les commissions peuvent également être saisies à l'initiative de l'administration.

" } }, "LEGIARTI000033817273": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L59", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2017-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033817273", "URL": "article/LEGI/ARTI/00/00/33/81/72/LEGIARTI000033817273.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 QUINQUIES A 3 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 287 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 95 I", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 24 3 (AL. 1), ART. 27, ART. 28 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320413", "#text": "LOI 66-10 1966-01-06 ART. 24 3", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFARTI000002293861", "@num": "24", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 24, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000033782340", "@num": "90", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 90 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000006312598", "@num": "1651", "#text": "Code général des impôts, CGI. - art. 1651", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017938262", "@num": "1651 H", "#text": "Code général des impôts, CGI. - art. 1651 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768172", "@num": "1653 F", "#text": "Code général des impôts, CGI. - art. 1653 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310167", "@num": "667", "#text": "Code général des impôts, CGI. - art. 667", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038587553", "@num": "L622-24", "#text": "Code de commerce - art. L622-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038587562", "@num": "L641-3", "#text": "Code de commerce - art. L641-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993633", "@num": "L192", "#text": "Livre des procédures fiscales - art. L192 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817246", "@num": "L250", "#text": "Livre des procédures fiscales - art. L250 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817294", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051893", "@num": "R*59-1", "#text": "Livre des procédures fiscales - art. R*59-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L59 A", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L59 B", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "LEGIARTI000006317565", "@num": "10", "#text": "Loi n°87-502 du 8 juillet 1987 - art. 10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069594", "@nortexte": "ECOX8700092L", "@numtexte": "87-502", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180034", "@fin": "2999-01-01", "#text": "I : Procédure de redressement contradictoire", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163091", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315691", "@fin": "1984-07-24", "@num": "L59", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315692", "@fin": "2004-06-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315693", "@fin": "2007-12-29", "@num": "L59", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014184", "@fin": "2016-07-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816277", "@fin": "2017-09-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817273", "@fin": "2022-01-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874356", "@fin": "2022-05-07", "@num": "L59", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045764241", "@fin": "2999-01-01", "@num": "L59", "@etat": "VIGUEUR", "@debut": "2022-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque le désaccord persiste sur les rectifications notifiées, l'administration, si le contribuable le demande, soumet le litige à l'avis soit de la commission des impôts directs et des taxes sur le chiffre d'affaires prévue à l'article 1651 du code général des impôts, soit de la Commission nationale des impôts directs et des taxes sur le chiffre d'affaires prévue à l'article 1651 H du même code, soit du comité consultatif prévu à l'article 1653 F du même code, soit de la commission départementale de conciliation prévue à l'article 667 du même code.

Les commissions peuvent également être saisies à l'initiative de l'administration.

" } }, "LEGIARTI000044874356": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L59", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-05-07", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044874356", "URL": "article/LEGI/ARTI/00/00/44/87/43/LEGIARTI000044874356.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 40 de l'ordonnance n° 2021-1843 du 22 décembre 2021, ces dispositions entrent en vigueur le 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 QUINQUIES A 3 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 287 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 95 I", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 24 3 (AL. 1), ART. 27, ART. 28 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320413", "#text": "LOI 66-10 1966-01-06 ART. 24 3", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFARTI000002293861", "@num": "24", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 24, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000044595102", "@num": "11", "#text": "Ordonnance n°2021-1843 du 22 décembre 2021 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000044590225", "@nortexte": "ECOE2120672R", "@numtexte": "2021-1843", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2021-12-22" }, { "@id": "LEGIARTI000006312598", "@num": "1651", "#text": "Code général des impôts, CGI. - art. 1651", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017938262", "@num": "1651 H", "#text": "Code général des impôts, CGI. - art. 1651 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768172", "@num": "1653 F", "#text": "Code général des impôts, CGI. - art. 1653 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310167", "@num": "667", "#text": "Code général des impôts, CGI. - art. 667", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038587553", "@num": "L622-24", "#text": "Code de commerce - art. L622-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038587562", "@num": "L641-3", "#text": "Code de commerce - art. L641-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993633", "@num": "L192", "#text": "Livre des procédures fiscales - art. L192 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020529937", "@num": "L250", "#text": "Livre des procédures fiscales - art. L250 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817294", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051893", "@num": "R*59-1", "#text": "Livre des procédures fiscales - art. R*59-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L59 A", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L59 B", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "LEGIARTI000006317565", "@num": "10", "#text": "Loi n°87-502 du 8 juillet 1987 - art. 10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069594", "@nortexte": "ECOX8700092L", "@numtexte": "87-502", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180034", "@fin": "2999-01-01", "#text": "I : Procédure de redressement contradictoire", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163091", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315691", "@fin": "1984-07-24", "@num": "L59", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315692", "@fin": "2004-06-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315693", "@fin": "2007-12-29", "@num": "L59", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014184", "@fin": "2016-07-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816277", "@fin": "2017-09-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817273", "@fin": "2022-01-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874356", "@fin": "2022-05-07", "@num": "L59", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045764241", "@fin": "2999-01-01", "@num": "L59", "@etat": "VIGUEUR", "@debut": "2022-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsque le désaccord persiste sur les rectifications notifiées, l'administration, si le contribuable le demande, soumet le litige à l'avis soit de la commission des impôts directs et des taxes sur le chiffre d'affaires prévue à l'article 1651 du code général des impôts, soit de la Commission nationale des impôts directs et des taxes sur le chiffre d'affaires prévue à l'article 1651 H du même code, soit de la Commission nationale des taxes aéronautiques prévue à l'article L. 1651 L bis du même code, soit du comité consultatif prévu à l'article 1653 F du même code, soit de la commission départementale de conciliation prévue à l'article 667 du même code.

Les commissions peuvent également être saisies à l'initiative de l'administration.

" } }, "LEGIARTI000045764241": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L59", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000045764241", "URL": "article/LEGI/ARTI/00/00/45/76/42/LEGIARTI000045764241.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 QUINQUIES A 3 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 287 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000874214", "#text": "LOI 59-1472 1959-12-28 ART. 95 I", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 24 3 (AL. 1), ART. 27, ART. 28 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320413", "#text": "LOI 66-10 1966-01-06 ART. 24 3", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFARTI000002293861", "@num": "24", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 24, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000045761242", "@num": "1", "#text": "Décret n°2022-783 du 4 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045757446", "@nortexte": "ECOE2207365D", "@numtexte": "2022-783", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-04" }, { "@id": "LEGIARTI000006312598", "@num": "1651", "#text": "Code général des impôts, CGI. - art. 1651", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017938262", "@num": "1651 H", "#text": "Code général des impôts, CGI. - art. 1651 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768172", "@num": "1653 F", "#text": "Code général des impôts, CGI. - art. 1653 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310167", "@num": "667", "#text": "Code général des impôts, CGI. - art. 667", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038587553", "@num": "L622-24", "#text": "Code de commerce - art. L622-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038587562", "@num": "L641-3", "#text": "Code de commerce - art. L641-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037993633", "@num": "L192", "#text": "Livre des procédures fiscales - art. L192 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020529937", "@num": "L250", "#text": "Livre des procédures fiscales - art. L250 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817294", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051893", "@num": "R*59-1", "#text": "Livre des procédures fiscales - art. R*59-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L59 A", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L59 B", "@sens": "source", "@typelien": "CONCORDE" }, { "@id": "LEGIARTI000006317565", "@num": "10", "#text": "Loi n°87-502 du 8 juillet 1987 - art. 10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069594", "@nortexte": "ECOX8700092L", "@numtexte": "87-502", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180034", "@fin": "2999-01-01", "#text": "I : Procédure de redressement contradictoire", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163091", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315691", "@fin": "1984-07-24", "@num": "L59", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315692", "@fin": "2004-06-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315693", "@fin": "2007-12-29", "@num": "L59", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014184", "@fin": "2016-07-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816277", "@fin": "2017-09-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817273", "@fin": "2022-01-01", "@num": "L59", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044874356", "@fin": "2022-05-07", "@num": "L59", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045764241", "@fin": "2999-01-01", "@num": "L59", "@etat": "VIGUEUR", "@debut": "2022-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Lorsque le désaccord persiste sur les rectifications notifiées, l'administration, si le contribuable le demande, soumet le litige à l'avis soit de la commission des impôts directs et des taxes sur le chiffre d'affaires prévue à l'article 1651 du code général des impôts, soit de la Commission nationale des impôts directs et des taxes sur le chiffre d'affaires prévue à l'article 1651 H du même code, soit de la Commission nationale des taxes aéronautiques prévue à l'article 1651 L bis du même code, soit du comité consultatif prévu à l'article 1653 F du même code, soit de la commission départementale de conciliation prévue à l'article 667 du même code.

Les commissions peuvent également être saisies à l'initiative de l'administration.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006315692", "cible": true, "cidtexte": "LEGITEXT000006069594", "id": "LEGIARTI000006317565", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315693", "cible": true, "cidtexte": "LEGITEXT000006069594", "id": "LEGIARTI000006317565", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315691", "cible": true, "cidtexte": "LEGITEXT000006069594", "id": "LEGIARTI000006317565", "typelien": "CITATION" }, { "article_id": "LEGIARTI000018014184", "cible": true, "cidtexte": "LEGITEXT000006069594", "id": "LEGIARTI000006317565", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033817273", "cible": true, "cidtexte": "LEGITEXT000006069594", "id": "LEGIARTI000006317565", "typelien": "CITATION" }, { "article_id": "LEGIARTI000045764241", "cible": true, "cidtexte": "LEGITEXT000006069594", "id": "LEGIARTI000006317565", "typelien": "CITATION" }, { "article_id": "LEGIARTI000044874356", "cible": true, "cidtexte": "LEGITEXT000006069594", "id": "LEGIARTI000006317565", "typelien": "CITATION" }, { "article_id": "LEGIARTI000031816277", "cible": true, "cidtexte": "LEGITEXT000006069594", "id": "LEGIARTI000006317565", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006317565", "liens_entrants": true }

Article 10 AUTONOME VIGUEUR, en vigueur depuis le 09/07/1987 (Loi n° 87-502 du 8 juillet 1987 modifiant les procédures fiscales et douanières (1))