{ "article": { "LEGIARTI000006319212": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "15", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006319212", "URL": "article/LEGI/ARTI/00/00/06/31/92/LEGIARTI000006319212.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGVXXXXXX015AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006315359", "@num": "L152", "#text": "Livre des procédures fiscales - art. L152 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315359", "@num": "L152", "#text": "Livre des procédures fiscales - art. L152 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315165", "@num": "L99", "#text": "Livre des procédures fiscales - art. L99 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006084579", "@fin": "2999-01-01", "#text": "Titre II : Mesures de réorganisation et d'allégement de la sécurité sociale", "@debut": "1952-04-01" } ] }, "@cid": "JORFTEXT000000516428", "@num": "52-401", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 52-401 du 14 avril 1952 de finances pour l'exercice 1952", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000516428", "@c_titre_court": "LOI n° 52-401 du 14 avril 1952" }, { "@fin": "2999-01-01", "#text": "Loi n° 52-401 du 14 avril 1952 de finances pour l'exercice 1952.", "@debut": "1952-04-15", "@id_txt": "LEGITEXT000006068111", "@c_titre_court": "Loi n° 52-401 du 14 avril 1952" } ], "@date_publi": "1952-04-15", "@date_signature": "1952-04-14" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006319212", "@fin": "2999-01-01", "@num": "15", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006315164": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L99", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315164", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315164.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL099AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 2001 bis", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006319212", "@num": "15", "#text": "Loi n°52-401 du 14 avril 1952 - art. 15 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000006761557", "@num": "54", "#text": "Décret n°60-452 du 12 mai 1960 - art. 54 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000313767", "@numtexte": "60-452", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1960-05-12" }, { "@id": "LEGIARTI000006231702", "@num": "4", "#text": "Décret n°2004-581 du 21 juin 2004 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000250574", "@nortexte": "SANS0420260D", "@numtexte": "2004-581", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-21" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163097", "@fin": "1993-08-18", "#text": "Section II : Renseignements communiqués à l'administration des impôts sans demande préalable de sa part.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315164", "@fin": "1993-08-18", "@num": "L99", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315165", "@fin": "1999-03-31", "@num": "L99", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315166", "@fin": "2005-12-20", "@num": "L99", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315167", "@fin": "2010-01-01", "@num": "L99", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000021645045", "@fin": "2999-01-01", "@num": "L99", "@etat": "VIGUEUR", "@debut": "2010-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les organismes ou caisses de sécurité sociale ainsi que les caisses de mutualité sociale agricole, doivent communiquer à l'administration des impôts les infractions qu'ils relèvent en ce qui concerne l'application des lois et règlements relatifs aux impôts et taxes en vigueur.
\n
" } }, "LEGIARTI000006315165": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L99", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006315165", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315165.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL099AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 2001 bis", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006319212", "@num": "15", "#text": "Loi n°52-401 du 14 avril 1952 - art. 15 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000006761557", "@num": "54", "#text": "Décret n°60-452 du 12 mai 1960 - art. 54 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000313767", "@numtexte": "60-452", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1960-05-12" }, { "@id": "JORFTEXT000000179801", "#text": "Décret 93-1095 1993-09-16", "@sens": "source", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "LEGIARTI000006934115", "@num": "1", "#text": "Décret n°93-1095 du 16 septembre 1993 - art. 1 () JORF 18 septembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "LEGIARTI000006231702", "@num": "4", "#text": "Décret n°2004-581 du 21 juin 2004 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000250574", "@nortexte": "SANS0420260D", "@numtexte": "2004-581", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-21" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163098", "@fin": "2999-01-01", "#text": "Section II : Renseignements communiqués à l'administration sans demande préalable de sa part", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315164", "@fin": "1993-08-18", "@num": "L99", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315165", "@fin": "1999-03-31", "@num": "L99", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315166", "@fin": "2005-12-20", "@num": "L99", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315167", "@fin": "2010-01-01", "@num": "L99", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000021645045", "@fin": "2999-01-01", "@num": "L99", "@etat": "VIGUEUR", "@debut": "2010-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les organismes ou caisses de sécurité sociale ainsi que les caisses de mutualité sociale agricole, doivent communiquer à l'administration des impôts les infractions qu'ils relèvent en ce qui concerne l'application des lois et règlements relatifs aux impôts et taxes en vigueur.
\n
" } }, "LEGIARTI000006315166": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L99", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-20", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315166", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315166.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL099AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 2001 bis", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006319212", "@num": "15", "#text": "Loi n°52-401 du 14 avril 1952 - art. 15 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000006761557", "@num": "54", "#text": "Décret n°60-452 du 12 mai 1960 - art. 54 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000313767", "@numtexte": "60-452", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1960-05-12" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320415", "@num": "106", "#text": "Loi - art. 106 () JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGIARTI000006231702", "@num": "4", "#text": "Décret n°2004-581 du 21 juin 2004 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000250574", "@nortexte": "SANS0420260D", "@numtexte": "2004-581", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-21" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163098", "@fin": "2999-01-01", "#text": "Section II : Renseignements communiqués à l'administration sans demande préalable de sa part", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315164", "@fin": "1993-08-18", "@num": "L99", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315165", "@fin": "1999-03-31", "@num": "L99", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315166", "@fin": "2005-12-20", "@num": "L99", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315167", "@fin": "2010-01-01", "@num": "L99", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000021645045", "@fin": "2999-01-01", "@num": "L99", "@etat": "VIGUEUR", "@debut": "2010-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les organismes ou caisses de sécurité sociale ainsi que les caisses de mutualité sociale agricole communiquent à l'administration des impôts les faits susceptibles de constituer des infractions qu'ils relèvent en ce qui concerne l'application des lois et règlements relatifs, d'une part, aux impôts et taxes en vigueur et, d'autre part, aux cotisations et contributions sociales.
\n
L'administration des impôts communique aux organismes et caisses de sécurité sociale ainsi qu'aux caisses de mutualité sociale agricole les faits susceptibles de constituer des infractions qu'elle relève en ce qui concerne l'application des lois et règlements relatifs aux cotisations et contributions sociales.
" } }, "LEGIARTI000006315167": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L99", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2005-12-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006315167", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315167.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL099AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 2001 bis", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006319212", "@num": "15", "#text": "Loi n°52-401 du 14 avril 1952 - art. 15 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000006761557", "@num": "54", "#text": "Décret n°60-452 du 12 mai 1960 - art. 54 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000313767", "@numtexte": "60-452", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1960-05-12" }, { "@id": "LEGIARTI000006231702", "@num": "4", "#text": "Décret n°2004-581 du 21 juin 2004 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000250574", "@nortexte": "SANS0420260D", "@numtexte": "2004-581", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-21" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006759244", "@num": "92", "#text": "Loi n°2005-1579 du 19 décembre 2005 - art. 92 () JORF 20 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163098", "@fin": "2999-01-01", "#text": "Section II : Renseignements communiqués à l'administration sans demande préalable de sa part", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315164", "@fin": "1993-08-18", "@num": "L99", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315165", "@fin": "1999-03-31", "@num": "L99", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315166", "@fin": "2005-12-20", "@num": "L99", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315167", "@fin": "2010-01-01", "@num": "L99", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000021645045", "@fin": "2999-01-01", "@num": "L99", "@etat": "VIGUEUR", "@debut": "2010-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les organismes ou caisses de sécurité sociale ainsi que les caisses de mutualité sociale agricole communiquent à l'administration des impôts les faits susceptibles de constituer des infractions qu'ils relèvent en ce qui concerne l'application des lois et règlements relatifs, d'une part, aux impôts et taxes en vigueur et, d'autre part, aux cotisations et contributions sociales.
\n
" } }, "LEGIARTI000006315357": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L152", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-12-30", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315357", "URL": "article/LEGI/ARTI/00/00/06/31/53/LEGIARTI000006315357.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL152AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319212", "@num": "15", "#text": "Loi n°52-401 du 14 avril 1952 - art. 15 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000006768669", "@num": "18", "#text": "Décret n°77-429 du 22 avril 1977 - art. 18 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000883888", "@numtexte": "77-429", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-04-22" }, { "@id": "LEGIARTI000006768651", "@num": "2", "#text": "Décret n°77-429 du 22 avril 1977 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000883888", "@numtexte": "77-429", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-04-22" }, { "@id": "LEGIARTI000033337935", "@num": "4", "#text": "Arrêté du 14 juin 1982 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864438", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-06-14" }, { "@id": "LEGIARTI000021983453", "@num": "6", "#text": "Arrêté du 25 juillet 1988 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505655", "@nortexte": "BUDZ8800008A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-07-25" }, { "@id": "LEGIARTI000023007286", "@num": "6", "#text": "Arrêté du 5 janvier 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000707223", "@nortexte": "BUDL9000011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-05" }, { "@id": "LEGIARTI000029043034", "@num": "1", "#text": "Décret n°2002-771 du 3 mai 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000591873", "@nortexte": "ECOL0200067D", "@numtexte": "2002-771", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006231702", "@num": "4", "#text": "Décret n°2004-581 du 21 juin 2004 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000250574", "@nortexte": "SANS0420260D", "@numtexte": "2004-581", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-21" }, { "@id": "LEGIARTI000048701167", "@num": "18", "#text": "Loi n° 2004-803 du 9 août 2004 - art. 18 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787077", "@nortexte": "ECOX0300221L", "@numtexte": "2004-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGIARTI000017730891", "@num": "106", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 106", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000019503127", "@num": "7", "#text": "Décret n°2008-983\n du 18 septembre 2008 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000019502590", "@nortexte": "AGRF0819481D", "@numtexte": "2008-983", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-09-18" }, { "@id": "LEGIARTI000029112122", "@num": "1", "#text": "Arrêté du 25 septembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "LEGIARTI000025893676", "@num": "1", "#text": "Arrêté du 28 septembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022965260", "@nortexte": "BCRE1024741A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-28" }, { "@id": "LEGIARTI000028051795", "@num": "2", "#text": "Arrêté du 5 juin 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028051341", "@nortexte": "BUDE1324541A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-06-05" }, { "#text": "CGI 2020 1 3°", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000031666206", "@num": "32", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000051660813", "@num": "2", "#text": "Décret n°2019-341 du 19 avril 2019 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038396526", "@nortexte": "JUSC1835107D", "@numtexte": "2019-341", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-19" }, { "@id": "LEGITEXT000049227771", "#text": "Arrêté du 30 janvier 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049225531", "@nortexte": "ECOE2403212A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-30" }, { "@id": "LEGIARTI000049227789", "@num": "2", "#text": "Arrêté du 30 janvier 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049225531", "@nortexte": "ECOE2403212A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-30" }, { "@id": "LEGIARTI000051173133", "@num": "162", "#text": "LOI n°2025-127 du 14 février 2025 - art. 162", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000028807055", "@num": "L351-12", "#text": "Code de la construction et de l'habitation. - art. L351-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814767", "@num": "L861-9", "#text": "Code de la construction et de l'habitation. - art. L861-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814749", "@num": "L862-4", "#text": "Code de la construction et de l'habitation. - art. L862-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814729", "@num": "L863-5", "#text": "Code de la construction et de l'habitation. - art. L863-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043169616", "@num": "L114-14", "#text": "Code de la sécurité sociale. - art. L114-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037947779", "@num": "L380-2", "#text": "Code de la sécurité sociale. - art. L380-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006752525", "@num": "R742-4", "#text": "Code de la sécurité sociale. - art. R742-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051220359", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914225", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019506778", "@num": "D731-15", "#text": "Code rural - art. D731-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904727", "@num": "D731-128", "#text": "Code rural et de la pêche maritime - art. D731-128 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315364", "@num": "L152 B", "#text": "Livre des procédures fiscales - art. L152 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039278611", "@num": "L288", "#text": "Livre des procédures fiscales - art. L288 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039405228", "@num": "R*152-1", "#text": "Livre des procédures fiscales - art. R*152-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622440", "@num": "R*288-1", "#text": "Livre des procédures fiscales - art. R*288-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180062", "@fin": "2999-01-01", "#text": "VI : Dérogations au profit des autorités et des organismes chargés de l'application de la législation sociale", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "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": "LEGIARTI000006315357", "@fin": "1990-12-30", "@num": "L152", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315358", "@fin": "1997-04-11", "@num": "L152", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315359", "@fin": "1999-03-31", "@num": "L152", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315360", "@fin": "2002-03-31", "@num": "L152", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315361", "@fin": "2002-12-31", "@num": "L152", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315362", "@fin": "2005-12-20", "@num": "L152", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315363", "@fin": "2010-01-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645042", "@fin": "2010-05-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022175276", "@fin": "2012-03-16", "@num": "L152", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516177", "@fin": "2016-12-25", "@num": "L152", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033715739", "@fin": "2020-06-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2016-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041398681", "@fin": "2022-01-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2020-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914200", "@fin": "2022-12-25", "@num": "L152", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046811414", "@fin": "2025-02-16", "@num": "L152", "@etat": "MODIFIE", "@debut": "2022-12-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202081", "@fin": "2999-01-01", "@num": "L152", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les agents de l'administration des impôts peuvent communiquer aux organismes de sécurité sociale les renseignements nécessaires à l'assiette des cotisations et au calcul des prestations.
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Ils peuvent également signaler aux directeurs régionaux de la sécurité sociale, aux directeurs régionaux des affaires sanitaires et sociales et aux directeurs régionaux et chefs des services départementaux du travail et de la protection sociale agricoles, les infractions qu'ils constatent en ce qui concerne l'application des lois et règlements relatifs au régime général ou au régime agricole de sécurité sociale.
" } }, "LEGIARTI000006315358": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L152", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1990-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006315358", "URL": "article/LEGI/ARTI/00/00/06/31/53/LEGIARTI000006315358.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL152AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319212", "@num": "15", "#text": "Loi n°52-401 du 14 avril 1952 - art. 15 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000006768669", "@num": "18", "#text": "Décret n°77-429 du 22 avril 1977 - art. 18 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000883888", "@numtexte": "77-429", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-04-22" }, { "@id": "LEGIARTI000006768651", "@num": "2", "#text": "Décret n°77-429 du 22 avril 1977 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000883888", "@numtexte": "77-429", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-04-22" }, { "@id": "LEGIARTI000033337935", "@num": "4", "#text": "Arrêté du 14 juin 1982 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864438", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-06-14" }, { "@id": "LEGIARTI000021983453", "@num": "6", "#text": "Arrêté du 25 juillet 1988 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505655", "@nortexte": "BUDZ8800008A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-07-25" }, { "@id": "LEGIARTI000023007286", "@num": "6", "#text": "Arrêté du 5 janvier 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000707223", "@nortexte": "BUDL9000011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-05" }, { "@id": "LEGIARTI000006317983", "@num": "31", "#text": "Loi - art. 31 () JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717191", "@nortexte": "ECOX9000140L", "@numtexte": "90-1168", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-12-29" }, { "@id": "LEGIARTI000029043034", "@num": "1", "#text": "Décret n°2002-771 du 3 mai 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000591873", "@nortexte": "ECOL0200067D", "@numtexte": "2002-771", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006231702", "@num": "4", "#text": "Décret n°2004-581 du 21 juin 2004 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000250574", "@nortexte": "SANS0420260D", "@numtexte": "2004-581", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-21" }, { "@id": "LEGIARTI000048701167", "@num": "18", "#text": "Loi n° 2004-803 du 9 août 2004 - art. 18 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787077", "@nortexte": "ECOX0300221L", "@numtexte": "2004-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGIARTI000017730891", "@num": "106", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 106", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000019503127", "@num": "7", "#text": "Décret n°2008-983\n du 18 septembre 2008 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000019502590", "@nortexte": "AGRF0819481D", "@numtexte": "2008-983", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-09-18" }, { "@id": "LEGIARTI000029112122", "@num": "1", "#text": "Arrêté du 25 septembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "LEGIARTI000025893676", "@num": "1", "#text": "Arrêté du 28 septembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022965260", "@nortexte": "BCRE1024741A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-28" }, { "@id": "LEGIARTI000028051795", "@num": "2", "#text": "Arrêté du 5 juin 2013 - 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Les agents de l'administration des impôts peuvent communiquer aux organismes de sécurité sociale les renseignements nécessaires à l'assiette des cotisations et au calcul des prestations ainsi qu'à l'assiette et au calcul de la contribution sociale généralisée.
\n
Ils peuvent également signaler aux directeurs régionaux de la sécurité sociale, aux directeurs régionaux des affaires sanitaires et sociales et aux directeurs régionaux et chefs des services départementaux du travail et de la protection sociale agricoles, les infractions qu'ils constatent en ce qui concerne l'application des lois et règlements relatifs au régime général ou au régime agricole de sécurité sociale.
" } }, "LEGIARTI000006315359": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L152", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006315359", "URL": "article/LEGI/ARTI/00/00/06/31/53/LEGIARTI000006315359.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL152AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319212", "@num": "15", "#text": "Loi n°52-401 du 14 avril 1952 - art. 15 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000006319212", "@num": "15", "#text": "Loi n°52-401 du 14 avril 1952 - art. 15 () JORF 15 avril 1952", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "JORFTEXT000000512183", "#text": "Loi 60-1356 1960-12-17 art. 10 JORF 18 décembre 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000512183", "@numtexte": "60-1356", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1960-12-17" }, { "@id": "LEGIARTI000006768669", "@num": "18", "#text": "Décret n°77-429 du 22 avril 1977 - 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((Les agents des administrations fiscales)) (M) peuvent communiquer aux organismes de sécurité sociale les renseignements nécessaires à l'assiette des cotisations et au calcul des prestations ainsi qu'à l'assiette et au calcul de la contribution sociale généralisée.
\n
Ils peuvent également signaler aux directeurs régionaux de la sécurité sociale, aux directeurs régionaux des affaires sanitaires et sociales et aux directeurs régionaux et chefs des services départementaux du travail et de la protection sociale agricoles, les infractions qu'ils constatent en ce qui concerne l'application des lois et règlements relatifs au régime général ou au régime agricole de sécurité sociale.
\n
(M) Modification.
\n
" } }, "LEGIARTI000006315360": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L152", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315360", "URL": "article/LEGI/ARTI/00/00/06/31/53/LEGIARTI000006315360.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL152AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319212", "@num": "15", "#text": "Loi n°52-401 du 14 avril 1952 - art. 15 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000006768669", "@num": "18", "#text": "Décret n°77-429 du 22 avril 1977 - art. 18 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000883888", "@numtexte": "77-429", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-04-22" }, { "@id": "LEGIARTI000006768651", "@num": "2", "#text": "Décret n°77-429 du 22 avril 1977 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000883888", "@numtexte": "77-429", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-04-22" }, { "@id": "LEGIARTI000033337935", "@num": "4", "#text": "Arrêté du 14 juin 1982 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864438", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-06-14" }, { "@id": "LEGIARTI000021983453", "@num": "6", "#text": "Arrêté du 25 juillet 1988 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505655", "@nortexte": "BUDZ8800008A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-07-25" }, { "@id": "LEGIARTI000023007286", "@num": "6", "#text": "Arrêté du 5 janvier 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000707223", "@nortexte": "BUDL9000011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-05" }, { "@id": "LEGIARTI000006320416", "@num": "107", "#text": "Loi - 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Les agents des administrations fiscales communiquent aux organismes et services chargés de la gestion d'un régime obligatoire de sécurité sociale et aux institutions mentionnées au chapitre Ier du titre II du livre IX du code de la sécurité sociale les informations nominatives nécessaires :
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1° A l'appréciation des conditions d'ouverture et de maintien des droits aux prestations ;
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2° Au calcul des prestations ;
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3° A l'appréciation des conditions d'assujettissement aux cotisations et contributions ;
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4° A la détermination de l'assiette et du montant des cotisations et contributions ainsi qu'à leur recouvrement.
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Le numéro d'inscription au répertoire national d'identification des personnes physiques est utilisé pour les demandes, échanges et traitements nécessaires à la communication des informations mentionnées au premier alinéa, lorsqu'elles concernent des personnes physiques.
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Les agents des administrations fiscales peuvent également signaler aux directeurs régionaux de la sécurité sociale, aux directeurs régionaux des affaires sanitaires et sociales et aux directeurs régionaux et chefs des services départementaux du travail et de la protection sociale agricoles, les infractions qu'ils constatent en ce qui concerne l'application des lois et règlements relatifs au régime général ou au régime agricole de sécurité sociale.
\n
" } }, "LEGIARTI000006315361": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L152", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-12-31", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315361", "URL": "article/LEGI/ARTI/00/00/06/31/53/LEGIARTI000006315361.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL152AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319212", "@num": "15", "#text": "Loi n°52-401 du 14 avril 1952 - art. 15 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000006768669", "@num": "18", "#text": "Décret n°77-429 du 22 avril 1977 - art. 18 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000883888", "@numtexte": "77-429", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-04-22" }, { "@id": "LEGIARTI000006768651", "@num": "2", "#text": "Décret n°77-429 du 22 avril 1977 - 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Les agents des administrations fiscales communiquent aux organismes et services chargés de la gestion d'un régime obligatoire de sécurité sociale et aux institutions mentionnées au chapitre Ier du titre II du livre IX du code de la sécurité sociale les informations nominatives nécessaires :
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1° à l'appréciation des conditions d'ouverture et de maintien des droits aux prestations ;
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2° au calcul des prestations ;
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3° à l'appréciation des conditions d'assujettissement aux cotisations et contributions ;
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4° à la détermination de l'assiette et du montant des cotisations et contributions ainsi qu'à leur recouvrement.
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Le numéro d'inscription au répertoire national d'identification des personnes physiques est utilisé pour les demandes, échanges et traitements nécessaires à la communication des informations mentionnées aux 1° à 4°, lorsqu'elles concernent des personnes physiques.
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Les agents des administrations fiscales peuvent également signaler aux directeurs régionaux de la sécurité sociale, aux directeurs régionaux des affaires sanitaires et sociales et aux directeurs régionaux et chefs des services départementaux du travail et de la protection sociale agricoles, les infractions qu'ils constatent en ce qui concerne l'application des lois et règlements relatifs au régime général ou au régime agricole de sécurité sociale.
\n
" } }, "LEGIARTI000006315362": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L152", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-20", "DATE_DEBUT": "2003-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315362", "URL": "article/LEGI/ARTI/00/00/06/31/53/LEGIARTI000006315362.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL152AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033337935", "@num": "4", "#text": "Arrêté du 14 juin 1982 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864438", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-06-14" }, { "@id": "LEGIARTI000021983453", "@num": "6", "#text": "Arrêté du 25 juillet 1988 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505655", "@nortexte": "BUDZ8800008A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-07-25" }, { "@id": "LEGIARTI000023007286", "@num": "6", "#text": "Arrêté du 5 janvier 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000707223", "@nortexte": "BUDL9000011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-05" }, { "@id": "LEGIARTI000029112122", "@num": "1", "#text": "Arrêté du 25 septembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "LEGIARTI000025893676", "@num": "1", "#text": "Arrêté du 28 septembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022965260", "@nortexte": "BCRE1024741A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-28" }, { "@id": "LEGIARTI000028051795", "@num": "2", "#text": "Arrêté du 5 juin 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028051341", "@nortexte": "BUDE1324541A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-06-05" }, { "#text": "CGI 2020 1 3°", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006319212", "@num": "15", "#text": "Loi n°52-401 du 14 avril 1952 - art. 15 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000006768669", "@num": "18", "#text": "Décret n°77-429 du 22 avril 1977 - art. 18 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000883888", "@numtexte": "77-429", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-04-22" }, { "@id": "LEGIARTI000006768651", "@num": "2", "#text": "Décret n°77-429 du 22 avril 1977 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000883888", "@numtexte": "77-429", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-04-22" }, { "@id": "LEGIARTI000029043034", "@num": "1", "#text": "Décret n°2002-771 du 3 mai 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000591873", "@nortexte": "ECOL0200067D", "@numtexte": "2002-771", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006321526", "@num": "102", "#text": "Loi - art. 102 () JORF 31 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006321565", "@num": "136", "#text": "Loi - art. 136 (V) JORF 31 décembre 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000234121", "@nortexte": "ECOX0200130L", "@numtexte": "2002-1575", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000006231702", "@num": "4", "#text": "Décret n°2004-581 du 21 juin 2004 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000250574", "@nortexte": "SANS0420260D", "@numtexte": "2004-581", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-21" }, { "@id": "LEGIARTI000048701167", "@num": "18", "#text": "Loi n° 2004-803 du 9 août 2004 - art. 18 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787077", "@nortexte": "ECOX0300221L", "@numtexte": "2004-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGIARTI000017730891", "@num": "106", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 106", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000019503127", "@num": "7", "#text": "Décret n°2008-983\n du 18 septembre 2008 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000019502590", "@nortexte": "AGRF0819481D", "@numtexte": "2008-983", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-09-18" }, { "@id": "LEGIARTI000031666206", "@num": "32", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000051660813", "@num": "2", "#text": "Décret n°2019-341 du 19 avril 2019 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038396526", "@nortexte": "JUSC1835107D", "@numtexte": "2019-341", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-19" }, { "@id": "LEGITEXT000049227771", "#text": "Arrêté du 30 janvier 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049225531", "@nortexte": "ECOE2403212A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-30" }, { "@id": "LEGIARTI000049227789", "@num": "2", "#text": "Arrêté du 30 janvier 2024 - 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D731-128 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745374", "@num": "L861-1", "#text": "Code de la sécurité sociale. - art. L861-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2003", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315364", "@num": "L152 B", "#text": "Livre des procédures fiscales - art. L152 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039278611", "@num": "L288", "#text": "Livre des procédures fiscales - art. L288 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039405228", "@num": "R*152-1", "#text": "Livre des procédures fiscales - art. R*152-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622440", "@num": "R*288-1", "#text": "Livre des procédures fiscales - art. R*288-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180062", "@fin": "2999-01-01", "#text": "VI : Dérogations au profit des autorités et des organismes chargés de l'application de la législation sociale", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "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": "LEGIARTI000006315357", "@fin": "1990-12-30", "@num": "L152", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315358", "@fin": "1997-04-11", "@num": "L152", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315359", "@fin": "1999-03-31", "@num": "L152", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315360", "@fin": "2002-03-31", "@num": "L152", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315361", "@fin": "2002-12-31", "@num": "L152", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315362", "@fin": "2005-12-20", "@num": "L152", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315363", "@fin": "2010-01-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645042", "@fin": "2010-05-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022175276", "@fin": "2012-03-16", "@num": "L152", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516177", "@fin": "2016-12-25", "@num": "L152", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033715739", "@fin": "2020-06-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2016-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041398681", "@fin": "2022-01-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2020-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914200", "@fin": "2022-12-25", "@num": "L152", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046811414", "@fin": "2025-02-16", "@num": "L152", "@etat": "MODIFIE", "@debut": "2022-12-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202081", "@fin": "2999-01-01", "@num": "L152", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les agents des administrations fiscales communiquent aux organismes et services chargés de la gestion d'un régime obligatoire de sécurité sociale, de l'attribution de la protection complémentaire en matière de santé visée à l'article L. 861-1 du code de la sécurité sociale, à la direction générale de la comptabilité publique et aux institutions mentionnées au chapitre Ier du titre II du livre IX du code de la sécurité sociale les informations nominatives nécessaires :
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1° à l'appréciation des conditions d'ouverture et de maintien des droits aux prestations ;
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2° au calcul des prestations ;
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3° à l'appréciation des conditions d'assujettissement aux cotisations et contributions ;
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4° à la détermination de l'assiette et du montant des cotisations et contributions ainsi qu'à leur recouvrement.
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Le numéro d'inscription au répertoire national d'identification des personnes physiques est utilisé pour les demandes, échanges et traitements nécessaires à la communication des informations mentionnées aux 1° à 4°, lorsqu'elles concernent des personnes physiques.
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Les agents des administrations fiscales peuvent également signaler aux directeurs régionaux de la sécurité sociale, aux directeurs régionaux des affaires sanitaires et sociales et aux directeurs régionaux et chefs des services départementaux du travail et de la protection sociale agricoles, les infractions qu'ils constatent en ce qui concerne l'application des lois et règlements relatifs au régime général ou au régime agricole de sécurité sociale.
\n
" } }, "LEGIARTI000006315363": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L152", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2005-12-20" } }, "META_COMMUN": { "ID": "LEGIARTI000006315363", "URL": "article/LEGI/ARTI/00/00/06/31/53/LEGIARTI000006315363.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL152AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319212", "@num": "15", "#text": "Loi n°52-401 du 14 avril 1952 - art. 15 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000006768669", "@num": "18", "#text": "Décret n°77-429 du 22 avril 1977 - art. 18 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000883888", "@numtexte": "77-429", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-04-22" }, { "@id": "LEGIARTI000006768651", "@num": "2", "#text": "Décret n°77-429 du 22 avril 1977 - 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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000591873", "@nortexte": "ECOL0200067D", "@numtexte": "2002-771", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006231702", "@num": "4", "#text": "Décret n°2004-581 du 21 juin 2004 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000250574", "@nortexte": "SANS0420260D", "@numtexte": "2004-581", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-21" }, { "@id": "LEGIARTI000048701167", "@num": "18", "#text": "Loi n° 2004-803 du 9 août 2004 - art. 18 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787077", "@nortexte": "ECOX0300221L", "@numtexte": "2004-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGIARTI000006759244", "@num": "92", "#text": "Loi n°2005-1579 du 19 décembre 2005 - art. 92 () JORF 20 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000815414", "@nortexte": "SANX0500246L", "@numtexte": "2005-1579", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-19" }, { "@id": "LEGIARTI000017730891", "@num": "106", "#text": "LOI n°2007-1786 du 19 décembre 2007 - 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D731-128 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315364", "@num": "L152 B", "#text": "Livre des procédures fiscales - art. L152 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039278611", "@num": "L288", "#text": "Livre des procédures fiscales - art. L288 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039405228", "@num": "R*152-1", "#text": "Livre des procédures fiscales - art. R*152-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622440", "@num": "R*288-1", "#text": "Livre des procédures fiscales - art. R*288-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745374", "@num": "L861-1", "#text": "Code de la sécurité sociale. - art. L861-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180062", "@fin": "2999-01-01", "#text": "VI : Dérogations au profit des autorités et des organismes chargés de l'application de la législation sociale", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "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": "LEGIARTI000006315357", "@fin": "1990-12-30", "@num": "L152", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315358", "@fin": "1997-04-11", "@num": "L152", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315359", "@fin": "1999-03-31", "@num": "L152", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315360", "@fin": "2002-03-31", "@num": "L152", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315361", "@fin": "2002-12-31", "@num": "L152", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315362", "@fin": "2005-12-20", "@num": "L152", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315363", "@fin": "2010-01-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645042", "@fin": "2010-05-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022175276", "@fin": "2012-03-16", "@num": "L152", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516177", "@fin": "2016-12-25", "@num": "L152", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033715739", "@fin": "2020-06-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2016-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041398681", "@fin": "2022-01-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2020-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914200", "@fin": "2022-12-25", "@num": "L152", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046811414", "@fin": "2025-02-16", "@num": "L152", "@etat": "MODIFIE", "@debut": "2022-12-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202081", "@fin": "2999-01-01", "@num": "L152", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les agents des administrations fiscales communiquent aux organismes et services chargés de la gestion d'un régime obligatoire de sécurité sociale, de l'attribution de la protection complémentaire en matière de santé visée à l'article L. 861-1 du code de la sécurité sociale, à la direction générale de la comptabilité publique et aux institutions mentionnées au chapitre Ier du titre II du livre IX du code de la sécurité sociale les informations nominatives nécessaires :
\n
1° à l'appréciation des conditions d'ouverture et de maintien des droits aux prestations ;
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2° au calcul des prestations ;
\n
3° à l'appréciation des conditions d'assujettissement aux cotisations et contributions ;
\n
4° à la détermination de l'assiette et du montant des cotisations et contributions ainsi qu'à leur recouvrement.
\n
Le numéro d'inscription au répertoire national d'identification des personnes physiques est utilisé pour les demandes, échanges et traitements nécessaires à la communication des informations mentionnées aux 1° à 4°, lorsqu'elles concernent des personnes physiques.
\n
Dans le but de contrôler les conditions d'ouverture, de maintien ou d'extinction des droits aux prestations de sécurité sociale de toute nature, ainsi que le paiement des cotisations et contributions, les organismes et services mentionnés au premier alinéa peuvent demander aux administrations fiscales de leur communiquer une liste des personnes qui ont déclaré soit n'avoir plus leur domicile en France, soit n'avoir perçu que des revenus du patrimoine ou de placement.
\n
Les agents des administrations fiscales signalent aux directeurs régionaux des affaires sanitaires et sociales et aux chefs des services régionaux de l'inspection du travail, de l'emploi et de la politique sociale agricoles, ainsi qu'aux organismes de protection sociale les faits susceptibles de constituer des infractions qu'ils relèvent en ce qui concerne l'application des lois et règlements relatifs au régime général, au régime des travailleurs indépendants non agricoles, aux régimes spéciaux ou au régime agricole de sécurité sociale.
" } }, "LEGIARTI000021645042": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L152", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021645042", "URL": "article/LEGI/ARTI/00/00/21/64/50/LEGIARTI000021645042.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319212", "@num": "15", "#text": "Loi n°52-401 du 14 avril 1952 - art. 15 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000006768669", "@num": "18", "#text": "Décret n°77-429 du 22 avril 1977 - art. 18 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000883888", "@numtexte": "77-429", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-04-22" }, { "@id": "LEGIARTI000006768651", "@num": "2", "#text": "Décret n°77-429 du 22 avril 1977 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000883888", "@numtexte": "77-429", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-04-22" }, { "@id": "LEGIARTI000033337935", "@num": "4", "#text": "Arrêté du 14 juin 1982 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864438", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-06-14" }, { "@id": "LEGIARTI000021983453", "@num": "6", "#text": "Arrêté du 25 juillet 1988 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505655", "@nortexte": "BUDZ8800008A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-07-25" }, { "@id": "LEGIARTI000023007286", "@num": "6", "#text": "Arrêté du 5 janvier 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000707223", "@nortexte": "BUDL9000011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-05" }, { "@id": "LEGIARTI000029043034", "@num": "1", "#text": "Décret n°2002-771 du 3 mai 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000591873", "@nortexte": "ECOL0200067D", "@numtexte": "2002-771", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006231702", "@num": "4", "#text": "Décret n°2004-581 du 21 juin 2004 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000250574", "@nortexte": "SANS0420260D", "@numtexte": "2004-581", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-21" }, { "@id": "LEGIARTI000048701167", "@num": "18", "#text": "Loi n° 2004-803 du 9 août 2004 - art. 18 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787077", "@nortexte": "ECOX0300221L", "@numtexte": "2004-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGIARTI000017730891", "@num": "106", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 106", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000019503127", "@num": "7", "#text": "Décret n°2008-983\n du 18 septembre 2008 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000019502590", "@nortexte": "AGRF0819481D", "@numtexte": "2008-983", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-09-18" }, { "@id": "LEGIARTI000029112122", "@num": "1", "#text": "Arrêté du 25 septembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "LEGIARTI000021579869", "@num": "17", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000025893676", "@num": "1", "#text": "Arrêté du 28 septembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022965260", "@nortexte": "BCRE1024741A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-28" }, { "@id": "LEGIARTI000028051795", "@num": "2", "#text": "Arrêté du 5 juin 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028051341", "@nortexte": "BUDE1324541A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-06-05" }, { "#text": "CGI 2020 1 3°", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000031666206", "@num": "32", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000051660813", "@num": "2", "#text": "Décret n°2019-341 du 19 avril 2019 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038396526", "@nortexte": "JUSC1835107D", "@numtexte": "2019-341", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-19" }, { "@id": "LEGITEXT000049227771", "#text": "Arrêté du 30 janvier 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049225531", "@nortexte": "ECOE2403212A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-30" }, { "@id": "LEGIARTI000049227789", "@num": "2", "#text": "Arrêté du 30 janvier 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049225531", "@nortexte": "ECOE2403212A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-30" }, { "@id": "LEGIARTI000051173133", "@num": "162", "#text": "LOI n°2025-127 du 14 février 2025 - art. 162", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000028807055", "@num": "L351-12", "#text": "Code de la construction et de l'habitation. - art. L351-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814767", "@num": "L861-9", "#text": "Code de la construction et de l'habitation. - art. L861-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814749", "@num": "L862-4", "#text": "Code de la construction et de l'habitation. - art. L862-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814729", "@num": "L863-5", "#text": "Code de la construction et de l'habitation. - art. L863-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043169616", "@num": "L114-14", "#text": "Code de la sécurité sociale. - art. L114-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037947779", "@num": "L380-2", "#text": "Code de la sécurité sociale. - art. L380-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006752525", "@num": "R742-4", "#text": "Code de la sécurité sociale. - art. R742-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051220359", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914225", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019506778", "@num": "D731-15", "#text": "Code rural - art. D731-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904727", "@num": "D731-128", "#text": "Code rural et de la pêche maritime - art. D731-128 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315364", "@num": "L152 B", "#text": "Livre des procédures fiscales - art. L152 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039278611", "@num": "L288", "#text": "Livre des procédures fiscales - art. L288 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039405228", "@num": "R*152-1", "#text": "Livre des procédures fiscales - art. R*152-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622440", "@num": "R*288-1", "#text": "Livre des procédures fiscales - art. R*288-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745374", "@num": "L861-1", "#text": "Code de la sécurité sociale. - art. L861-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180062", "@fin": "2999-01-01", "#text": "VI : Dérogations au profit des autorités et des organismes chargés de l'application de la législation sociale", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "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": "LEGIARTI000006315357", "@fin": "1990-12-30", "@num": "L152", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315358", "@fin": "1997-04-11", "@num": "L152", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315359", "@fin": "1999-03-31", "@num": "L152", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315360", "@fin": "2002-03-31", "@num": "L152", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315361", "@fin": "2002-12-31", "@num": "L152", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315362", "@fin": "2005-12-20", "@num": "L152", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315363", "@fin": "2010-01-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645042", "@fin": "2010-05-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022175276", "@fin": "2012-03-16", "@num": "L152", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516177", "@fin": "2016-12-25", "@num": "L152", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033715739", "@fin": "2020-06-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2016-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041398681", "@fin": "2022-01-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2020-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914200", "@fin": "2022-12-25", "@num": "L152", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046811414", "@fin": "2025-02-16", "@num": "L152", "@etat": "MODIFIE", "@debut": "2022-12-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202081", "@fin": "2999-01-01", "@num": "L152", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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1° à l'appréciation des conditions d'ouverture et de maintien des droits aux prestations ;

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2° au calcul des prestations ;

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3° à l'appréciation des conditions d'assujettissement aux cotisations et contributions ;

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4° à la détermination de l'assiette et du montant des cotisations et contributions ainsi qu'à leur recouvrement ;

5° Au recouvrement des prestations indûment versées.

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Le numéro d'inscription au répertoire national d'identification des personnes physiques peut être utilisé pour les demandes, échanges et traitements nécessaires à la communication des informations mentionnées aux 1° à 5°, lorsqu'elles concernent des personnes physiques.

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Dans le but de contrôler les conditions d'ouverture, de maintien ou d'extinction des droits aux prestations de sécurité sociale de toute nature, ainsi que le paiement des cotisations et contributions, les organismes et services mentionnés au premier alinéa peuvent demander aux administrations fiscales de leur communiquer une liste des personnes qui ont déclaré soit n'avoir plus leur domicile en France, soit n'avoir perçu que des revenus du patrimoine ou de placement.

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Les agents des administrations fiscales signalent aux directeurs régionaux des affaires sanitaires et sociales et aux chefs des services régionaux de l'inspection du travail, de l'emploi et de la politique sociale agricoles, ainsi qu'aux organismes de protection sociale les faits susceptibles de constituer des infractions qu'ils relèvent en ce qui concerne l'application des lois et règlements relatifs au régime général, au régime des travailleurs indépendants non agricoles, aux régimes spéciaux, au régime agricole de sécurité sociale ou à l'assurance chômage .

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" } }, "LEGIARTI000021645045": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L99", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021645045", "URL": "article/LEGI/ARTI/00/00/21/64/50/LEGIARTI000021645045.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 2001 bis", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006319212", "@num": "15", "#text": "Loi n°52-401 du 14 avril 1952 - art. 15 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000006761557", "@num": "54", "#text": "Décret n°60-452 du 12 mai 1960 - art. 54 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000313767", "@numtexte": "60-452", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1960-05-12" }, { "@id": "LEGIARTI000006231702", "@num": "4", "#text": "Décret n°2004-581 du 21 juin 2004 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000250574", "@nortexte": "SANS0420260D", "@numtexte": "2004-581", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-21" }, { "@id": "LEGIARTI000021579869", "@num": "17", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 17", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163098", "@fin": "2999-01-01", "#text": "Section II : Renseignements communiqués à l'administration sans demande préalable de sa part", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315164", "@fin": "1993-08-18", "@num": "L99", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315165", "@fin": "1999-03-31", "@num": "L99", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315166", "@fin": "2005-12-20", "@num": "L99", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315167", "@fin": "2010-01-01", "@num": "L99", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000021645045", "@fin": "2999-01-01", "@num": "L99", "@etat": "VIGUEUR", "@debut": "2010-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les organismes de protection sociale communiquent à l'administration des impôts les faits susceptibles de constituer des infractions qu'ils relèvent en ce qui concerne l'application des lois et règlements relatifs, d'une part, aux impôts et taxes en vigueur et, d'autre part, aux cotisations et contributions sociales.

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\n
" } }, "LEGIARTI000022175276": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L152", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-16", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022175276", "URL": "article/LEGI/ARTI/00/00/22/17/52/LEGIARTI000022175276.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319212", "@num": "15", "#text": "Loi n°52-401 du 14 avril 1952 - art. 15 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000006768669", "@num": "18", "#text": "Décret n°77-429 du 22 avril 1977 - art. 18 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000883888", "@numtexte": "77-429", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-04-22" }, { "@id": "LEGIARTI000006768651", "@num": "2", "#text": "Décret n°77-429 du 22 avril 1977 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000883888", "@numtexte": "77-429", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-04-22" }, { "@id": "LEGIARTI000033337935", "@num": "4", "#text": "Arrêté du 14 juin 1982 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864438", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-06-14" }, { "@id": "LEGIARTI000021983453", "@num": "6", "#text": "Arrêté du 25 juillet 1988 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505655", "@nortexte": "BUDZ8800008A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-07-25" }, { "@id": "LEGIARTI000023007286", "@num": "6", "#text": "Arrêté du 5 janvier 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000707223", "@nortexte": "BUDL9000011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-05" }, { "@id": "LEGIARTI000029043034", "@num": "1", "#text": "Décret n°2002-771 du 3 mai 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000591873", "@nortexte": "ECOL0200067D", "@numtexte": "2002-771", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006231702", "@num": "4", "#text": "Décret n°2004-581 du 21 juin 2004 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000250574", "@nortexte": "SANS0420260D", "@numtexte": "2004-581", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-21" }, { "@id": "LEGIARTI000048701167", "@num": "18", "#text": "Loi n° 2004-803 du 9 août 2004 - art. 18 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787077", "@nortexte": "ECOX0300221L", "@numtexte": "2004-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGIARTI000017730891", "@num": "106", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 106", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000019503127", "@num": "7", "#text": "Décret n°2008-983\n du 18 septembre 2008 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000019502590", "@nortexte": "AGRF0819481D", "@numtexte": "2008-983", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-09-18" }, { "@id": "LEGIARTI000029112122", "@num": "1", "#text": "Arrêté du 25 septembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "LEGIARTI000022167923", "@num": "92", "#text": "Ordonnance n°2010-420 du 27 avril 2010 - art. 92", "@sens": "cible", "@cidtexte": "JORFTEXT000022165701", "@nortexte": "ECEL1008571R", "@numtexte": "2010-420", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000025893676", "@num": "1", "#text": "Arrêté du 28 septembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022965260", "@nortexte": "BCRE1024741A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-28" }, { "@id": "LEGIARTI000028051795", "@num": "2", "#text": "Arrêté du 5 juin 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028051341", "@nortexte": "BUDE1324541A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-06-05" }, { "#text": "CGI 2020 1 3°", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000031666206", "@num": "32", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000051660813", "@num": "2", "#text": "Décret n°2019-341 du 19 avril 2019 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038396526", "@nortexte": "JUSC1835107D", "@numtexte": "2019-341", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-19" }, { "@id": "LEGITEXT000049227771", "#text": "Arrêté du 30 janvier 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049225531", "@nortexte": "ECOE2403212A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-30" }, { "@id": "LEGIARTI000049227789", "@num": "2", "#text": "Arrêté du 30 janvier 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049225531", "@nortexte": "ECOE2403212A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-30" }, { "@id": "LEGIARTI000051173133", "@num": "162", "#text": "LOI n°2025-127 du 14 février 2025 - art. 162", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000028807055", "@num": "L351-12", "#text": "Code de la construction et de l'habitation. - art. L351-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814767", "@num": "L861-9", "#text": "Code de la construction et de l'habitation. - art. L861-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814749", "@num": "L862-4", "#text": "Code de la construction et de l'habitation. - art. L862-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814729", "@num": "L863-5", "#text": "Code de la construction et de l'habitation. - art. L863-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043169616", "@num": "L114-14", "#text": "Code de la sécurité sociale. - art. L114-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037947779", "@num": "L380-2", "#text": "Code de la sécurité sociale. - art. 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Les agents des administrations fiscales communiquent aux organismes et services chargés de la gestion d'un régime obligatoire de sécurité sociale, de l'attribution de la protection complémentaire en matière de santé visée à l'article L. 861-1 du code de la sécurité sociale, aux services chargés de la gestion et du paiement des pensions aux fonctionnaires de l'Etat et assimilés, aux institutions mentionnées au chapitre Ier du titre II du livre IX du code de la sécurité sociale ainsi qu'à l'institution mentionnée à l'article L. 5312-1 du code du travail les informations nominatives nécessaires :

1° à l'appréciation des conditions d'ouverture et de maintien des droits aux prestations ;

2° au calcul des prestations ;

3° à l'appréciation des conditions d'assujettissement aux cotisations et contributions ;

4° à la détermination de l'assiette et du montant des cotisations et contributions ainsi qu'à leur recouvrement ;

5° Au recouvrement des prestations indûment versées.

" } }, "LEGIARTI000025516177": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L152", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-12-25", "DATE_DEBUT": "2012-03-16" } }, "META_COMMUN": { "ID": "LEGIARTI000025516177", "URL": "article/LEGI/ARTI/00/00/25/51/61/LEGIARTI000025516177.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319212", "@num": "15", "#text": "Loi n°52-401 du 14 avril 1952 - art. 15 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000006768669", "@num": "18", "#text": "Décret n°77-429 du 22 avril 1977 - art. 18 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000883888", "@numtexte": "77-429", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-04-22" }, { "@id": "LEGIARTI000006768651", "@num": "2", "#text": "Décret n°77-429 du 22 avril 1977 - 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R*152-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622440", "@num": "R*288-1", "#text": "Livre des procédures fiscales - art. R*288-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903765", "@num": "L5312-1", "#text": "Code du travail - art. L5312-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745374", "@num": "L861-1", "#text": "Code de la sécurité sociale. - art. L861-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180062", "@fin": "2999-01-01", "#text": "VI : Dérogations au profit des autorités et des organismes chargés de l'application de la législation sociale", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "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": "LEGIARTI000006315357", "@fin": "1990-12-30", "@num": "L152", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315358", "@fin": "1997-04-11", "@num": "L152", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315359", "@fin": "1999-03-31", "@num": "L152", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315360", "@fin": "2002-03-31", "@num": "L152", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315361", "@fin": "2002-12-31", "@num": "L152", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315362", "@fin": "2005-12-20", "@num": "L152", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315363", "@fin": "2010-01-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645042", "@fin": "2010-05-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022175276", "@fin": "2012-03-16", "@num": "L152", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516177", "@fin": "2016-12-25", "@num": "L152", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033715739", "@fin": "2020-06-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2016-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041398681", "@fin": "2022-01-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2020-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914200", "@fin": "2022-12-25", "@num": "L152", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046811414", "@fin": "2025-02-16", "@num": "L152", "@etat": "MODIFIE", "@debut": "2022-12-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202081", "@fin": "2999-01-01", "@num": "L152", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° à l'appréciation des conditions d'ouverture et de maintien des droits aux prestations ;

2° au calcul des prestations ;

3° à l'appréciation des conditions d'assujettissement aux cotisations et contributions ;

4° à la détermination de l'assiette et du montant des cotisations et contributions ainsi qu'à leur recouvrement ;

5° Au recouvrement des prestations indûment versées ;

6° A l'appréciation des conditions d'ouverture et de maintien des prestations versées dans le cadre de leur mission légale en matière d'action sanitaire et sociale ;
\n
7° Au calcul des prestations versées dans le cadre de leur mission légale en matière d'action sanitaire et sociale.

Le numéro d'inscription au répertoire national d'identification des personnes physiques peut être utilisé pour les demandes, échanges et traitements nécessaires à la communication des informations mentionnées aux 1° à 7°, lorsqu'elles concernent des personnes physiques.

" } }, "LEGIARTI000033715739": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L152", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-06-01", "DATE_DEBUT": "2016-12-25" } }, "META_COMMUN": { "ID": "LEGIARTI000033715739", "URL": "article/LEGI/ARTI/00/00/33/71/57/LEGIARTI000033715739.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319212", "@num": "15", "#text": "Loi n°52-401 du 14 avril 1952 - art. 15 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000006768669", "@num": "18", "#text": "Décret n°77-429 du 22 avril 1977 - art. 18 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000883888", "@numtexte": "77-429", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-04-22" }, { "@id": "LEGIARTI000006768651", "@num": "2", "#text": "Décret n°77-429 du 22 avril 1977 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000883888", "@numtexte": "77-429", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-04-22" }, { "@id": "LEGIARTI000033337935", "@num": "4", "#text": "Arrêté du 14 juin 1982 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864438", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-06-14" }, { "@id": "LEGIARTI000021983453", "@num": "6", "#text": "Arrêté du 25 juillet 1988 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505655", "@nortexte": "BUDZ8800008A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-07-25" }, { "@id": "LEGIARTI000023007286", "@num": "6", "#text": "Arrêté du 5 janvier 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000707223", "@nortexte": "BUDL9000011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-05" }, { "@id": "LEGIARTI000029043034", "@num": "1", "#text": "Décret n°2002-771 du 3 mai 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000591873", "@nortexte": "ECOL0200067D", "@numtexte": "2002-771", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006231702", "@num": "4", "#text": "Décret n°2004-581 du 21 juin 2004 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000250574", "@nortexte": "SANS0420260D", "@numtexte": "2004-581", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-21" }, { "@id": "LEGIARTI000048701167", "@num": "18", "#text": "Loi n° 2004-803 du 9 août 2004 - art. 18 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787077", "@nortexte": "ECOX0300221L", "@numtexte": "2004-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGIARTI000017730891", "@num": "106", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 106", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000019503127", "@num": "7", "#text": "Décret n°2008-983\n du 18 septembre 2008 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000019502590", "@nortexte": "AGRF0819481D", "@numtexte": "2008-983", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-09-18" }, { "@id": "LEGIARTI000029112122", "@num": "1", "#text": "Arrêté du 25 septembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "LEGIARTI000025893676", "@num": "1", "#text": "Arrêté du 28 septembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022965260", "@nortexte": "BCRE1024741A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-28" }, { "@id": "LEGIARTI000028051795", "@num": "2", "#text": "Arrêté du 5 juin 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028051341", "@nortexte": "BUDE1324541A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-06-05" }, { "#text": "CGI 2020 1 3°", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000031666206", "@num": "32", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000033685316", "@num": "106", "#text": "LOI n°2016-1827 du 23 décembre 2016 - art. 106", "@sens": "cible", "@cidtexte": "JORFTEXT000033680665", "@nortexte": "ECFX1623944L", "@numtexte": "2016-1827", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-23" }, { "@id": "LEGIARTI000051660813", "@num": "2", "#text": "Décret n°2019-341 du 19 avril 2019 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038396526", "@nortexte": "JUSC1835107D", "@numtexte": "2019-341", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-19" }, { "@id": "LEGITEXT000049227771", "#text": "Arrêté du 30 janvier 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049225531", "@nortexte": "ECOE2403212A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-30" }, { "@id": "LEGIARTI000049227789", "@num": "2", "#text": "Arrêté du 30 janvier 2024 - 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L6241-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914225", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019506778", "@num": "D731-15", "#text": "Code rural - art. D731-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904727", "@num": "D731-128", "#text": "Code rural et de la pêche maritime - art. D731-128 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315364", "@num": "L152 B", "#text": "Livre des procédures fiscales - art. L152 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039278611", "@num": "L288", "#text": "Livre des procédures fiscales - art. L288 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039405228", "@num": "R*152-1", "#text": "Livre des procédures fiscales - art. R*152-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622440", "@num": "R*288-1", "#text": "Livre des procédures fiscales - art. R*288-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903765", "@num": "L5312-1", "#text": "Code du travail - art. L5312-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006156355", "#text": "Code de la sécurité sociale. - Chapitre 1 : Dispositions relatives à la généra... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744857", "@num": "L815-7", "#text": "Code de la sécurité sociale. - art. L815-7 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745374", "@num": "L861-1", "#text": "Code de la sécurité sociale. - art. L861-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180062", "@fin": "2999-01-01", "#text": "VI : Dérogations au profit des autorités et des organismes chargés de l'application de la législation sociale", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "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": "LEGIARTI000006315357", "@fin": "1990-12-30", "@num": "L152", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315358", "@fin": "1997-04-11", "@num": "L152", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315359", "@fin": "1999-03-31", "@num": "L152", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315360", "@fin": "2002-03-31", "@num": "L152", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315361", "@fin": "2002-12-31", "@num": "L152", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315362", "@fin": "2005-12-20", "@num": "L152", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315363", "@fin": "2010-01-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645042", "@fin": "2010-05-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022175276", "@fin": "2012-03-16", "@num": "L152", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516177", "@fin": "2016-12-25", "@num": "L152", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033715739", "@fin": "2020-06-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2016-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041398681", "@fin": "2022-01-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2020-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914200", "@fin": "2022-12-25", "@num": "L152", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046811414", "@fin": "2025-02-16", "@num": "L152", "@etat": "MODIFIE", "@debut": "2022-12-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202081", "@fin": "2999-01-01", "@num": "L152", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les agents des administrations fiscales communiquent aux organismes et services chargés de la gestion d'un régime obligatoire de sécurité sociale, de l'attribution de la protection complémentaire en matière de santé visée à l'article L. 861-1 du code de la sécurité sociale, aux services chargés de la gestion et du paiement des pensions aux fonctionnaires de l'Etat et assimilés, aux institutions mentionnées au chapitre Ier du titre II du livre IX du code de la sécurité sociale, au service mentionné au deuxième alinéa de l'article L. 815-7 du même code ainsi qu'à l'institution mentionnée à l'article L. 5312-1 du code du travail les informations nominatives nécessaires :

1° à l'appréciation des conditions d'ouverture et de maintien des droits aux prestations ;

2° au calcul des prestations ;

3° à l'appréciation des conditions d'assujettissement aux cotisations et contributions ;

4° à la détermination de l'assiette et du montant des cotisations et contributions ainsi qu'à leur recouvrement ;

5° Au recouvrement des prestations indûment versées ;

6° A l'appréciation des conditions d'ouverture et de maintien des prestations versées dans le cadre de leur mission légale en matière d'action sanitaire et sociale ;

7° Au calcul des prestations versées dans le cadre de leur mission légale en matière d'action sanitaire et sociale.

Le numéro d'inscription au répertoire national d'identification des personnes physiques peut être utilisé pour les demandes, échanges et traitements nécessaires à la communication des informations mentionnées aux 1° à 7°, lorsqu'elles concernent des personnes physiques.

" } }, "LEGIARTI000041398681": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L152", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2020-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041398681", "URL": "article/LEGI/ARTI/00/00/41/39/86/LEGIARTI000041398681.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au VIII de l'article 72 de la loi n° 2019-1446 du 24 décembre 2019, ces dispositions s'appliquent à compter du 1er juin 2020.

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art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022965260", "@nortexte": "BCRE1024741A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-28" }, { "@id": "LEGIARTI000028051795", "@num": "2", "#text": "Arrêté du 5 juin 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028051341", "@nortexte": "BUDE1324541A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-06-05" }, { "#text": "CGI 2020 1 3°", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006319212", "@num": "15", "#text": "Loi n°52-401 du 14 avril 1952 - art. 15 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000006768669", "@num": "18", "#text": "Décret n°77-429 du 22 avril 1977 - art. 18 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000883888", "@numtexte": "77-429", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-04-22" }, { "@id": "LEGIARTI000006768651", "@num": "2", "#text": "Décret n°77-429 du 22 avril 1977 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000883888", "@numtexte": "77-429", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-04-22" }, { "@id": "LEGIARTI000029043034", "@num": "1", "#text": "Décret n°2002-771 du 3 mai 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000591873", "@nortexte": "ECOL0200067D", "@numtexte": "2002-771", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006231702", "@num": "4", "#text": "Décret n°2004-581 du 21 juin 2004 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000250574", "@nortexte": "SANS0420260D", "@numtexte": "2004-581", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-21" }, { "@id": "LEGIARTI000048701167", "@num": "18", "#text": "Loi n° 2004-803 du 9 août 2004 - art. 18 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787077", "@nortexte": "ECOX0300221L", "@numtexte": "2004-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGIARTI000017730891", "@num": "106", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 106", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000019503127", "@num": "7", "#text": "Décret n°2008-983\n du 18 septembre 2008 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000019502590", "@nortexte": "AGRF0819481D", "@numtexte": "2008-983", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-09-18" }, { "@id": "LEGIARTI000031666206", "@num": "32", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000051660813", "@num": "2", "#text": "Décret n°2019-341 du 19 avril 2019 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038396526", "@nortexte": "JUSC1835107D", "@numtexte": "2019-341", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-19" }, { "@id": "LEGIARTI000042012779", "@num": "72", "#text": "LOI n° 2019-1446 du 24 décembre 2019 - 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L351-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814767", "@num": "L861-9", "#text": "Code de la construction et de l'habitation. - art. L861-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814749", "@num": "L862-4", "#text": "Code de la construction et de l'habitation. - art. L862-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814729", "@num": "L863-5", "#text": "Code de la construction et de l'habitation. - art. 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L6241-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914225", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019506778", "@num": "D731-15", "#text": "Code rural - art. D731-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904727", "@num": "D731-128", "#text": "Code rural et de la pêche maritime - art. 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R*152-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622440", "@num": "R*288-1", "#text": "Livre des procédures fiscales - art. R*288-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903765", "@num": "L5312-1", "#text": "Code du travail - art. L5312-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006156355", "#text": "Code de la sécurité sociale.", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744857", "@num": "L815-7", "#text": "Code de la sécurité sociale. - art. L815-7", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745374", "@num": "L861-1", "#text": "Code de la sécurité sociale. - art. L861-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180062", "@fin": "2999-01-01", "#text": "VI : Dérogations au profit des autorités et des organismes chargés de l'application de la législation sociale", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "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": "LEGIARTI000006315357", "@fin": "1990-12-30", "@num": "L152", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315358", "@fin": "1997-04-11", "@num": "L152", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315359", "@fin": "1999-03-31", "@num": "L152", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315360", "@fin": "2002-03-31", "@num": "L152", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315361", "@fin": "2002-12-31", "@num": "L152", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315362", "@fin": "2005-12-20", "@num": "L152", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315363", "@fin": "2010-01-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645042", "@fin": "2010-05-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022175276", "@fin": "2012-03-16", "@num": "L152", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516177", "@fin": "2016-12-25", "@num": "L152", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033715739", "@fin": "2020-06-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2016-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041398681", "@fin": "2022-01-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2020-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914200", "@fin": "2022-12-25", "@num": "L152", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046811414", "@fin": "2025-02-16", "@num": "L152", "@etat": "MODIFIE", "@debut": "2022-12-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202081", "@fin": "2999-01-01", "@num": "L152", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les agents des administrations fiscales communiquent aux organismes et services chargés de la gestion d'un régime obligatoire de sécurité sociale, de l'attribution de la protection complémentaire en matière de santé visée à l'article L. 861-1 du code de la sécurité sociale, aux services chargés de la gestion et du paiement des pensions aux fonctionnaires de l'Etat et assimilés, aux institutions mentionnées au chapitre Ier du titre II du livre IX du code de la sécurité sociale, au service mentionné au deuxième alinéa de l'article L. 815-7 du même code ainsi qu'à l'institution mentionnée à l'article L. 5312-1 du code du travail les informations nominatives nécessaires :

1° à l'appréciation des conditions d'ouverture et de maintien des droits aux prestations ;

2° au calcul des prestations ;

3° à l'appréciation des conditions d'assujettissement aux cotisations et contributions ;

4° à la détermination de l'assiette et du montant des cotisations et contributions ainsi qu'à leur recouvrement ;

5° Au recouvrement des prestations indûment versées ;

6° A l'appréciation des conditions d'ouverture et de maintien des prestations versées dans le cadre de leur mission légale en matière d'action sanitaire et sociale ;

7° Au calcul des prestations versées dans le cadre de leur mission légale en matière d'action sanitaire et sociale ;

8° A l'exercice des missions de délivrance des titres exécutoires et d'intermédiation financière confiées aux organismes débiteurs des prestations familiales en application des articles L. 582-1 et L. 582-2 du code de la sécurité sociale.

Le numéro d'inscription au répertoire national d'identification des personnes physiques peut être utilisé pour les demandes, échanges et traitements nécessaires à la communication des informations mentionnées aux 1° à 8°, lorsqu'elles concernent des personnes physiques.

" } }, "LEGIARTI000042914200": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L152", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-12-25", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042914200", "URL": "article/LEGI/ARTI/00/00/42/91/42/LEGIARTI000042914200.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au VIII de l'article 72 de la loi n° 2019-1446 du 24 décembre 2019, ces dispositions s'appliquent à compter du 1er juin 2020.

Conformément au VII de l'article 159 de la loi n° 2020-1721 du 29 décembre 2020, ces dispositions entrent en vigueur à la date d’entrée en vigueur de l’ordonnance relative à la collecte des contributions des employeurs au titre du financement de la formation professionnelle et de l’apprentissage prévue au I de l’article 41 de la loi n° 2018-771 du 5 septembre 2018 pour la liberté de choisir son avenir professionnel, et au plus tard le 1er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319212", "@num": "15", "#text": "Loi n°52-401 du 14 avril 1952 - art. 15 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000006768669", "@num": "18", "#text": "Décret n°77-429 du 22 avril 1977 - art. 18 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000883888", "@numtexte": "77-429", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-04-22" }, { "@id": "LEGIARTI000006768651", "@num": "2", "#text": "Décret n°77-429 du 22 avril 1977 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000883888", "@numtexte": "77-429", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-04-22" }, { "@id": "LEGIARTI000033337935", "@num": "4", "#text": "Arrêté du 14 juin 1982 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864438", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-06-14" }, { "@id": "LEGIARTI000021983453", "@num": "6", "#text": "Arrêté du 25 juillet 1988 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505655", "@nortexte": "BUDZ8800008A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-07-25" }, { "@id": "LEGIARTI000023007286", "@num": "6", "#text": "Arrêté du 5 janvier 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000707223", "@nortexte": "BUDL9000011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-05" }, { "@id": "LEGIARTI000029043034", "@num": "1", "#text": "Décret n°2002-771 du 3 mai 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000591873", "@nortexte": "ECOL0200067D", "@numtexte": "2002-771", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006231702", "@num": "4", "#text": "Décret n°2004-581 du 21 juin 2004 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000250574", "@nortexte": "SANS0420260D", "@numtexte": "2004-581", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-21" }, { "@id": "LEGIARTI000048701167", "@num": "18", "#text": "Loi n° 2004-803 du 9 août 2004 - art. 18 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787077", "@nortexte": "ECOX0300221L", "@numtexte": "2004-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGIARTI000017730891", "@num": "106", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 106", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000019503127", "@num": "7", "#text": "Décret n°2008-983\n du 18 septembre 2008 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000019502590", "@nortexte": "AGRF0819481D", "@numtexte": "2008-983", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-09-18" }, { "@id": "LEGIARTI000029112122", "@num": "1", "#text": "Arrêté du 25 septembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "LEGIARTI000025893676", "@num": "1", "#text": "Arrêté du 28 septembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022965260", "@nortexte": "BCRE1024741A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-28" }, { "@id": "LEGIARTI000028051795", "@num": "2", "#text": "Arrêté du 5 juin 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028051341", "@nortexte": "BUDE1324541A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-06-05" }, { "#text": "CGI 2020 1 3°", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000031666206", "@num": "32", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000051660813", "@num": "2", "#text": "Décret n°2019-341 du 19 avril 2019 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038396526", "@nortexte": "JUSC1835107D", "@numtexte": "2019-341", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-19" }, { "@id": "LEGIARTI000042778713", "@num": "159", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 159 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGITEXT000049227771", "#text": "Arrêté du 30 janvier 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049225531", "@nortexte": "ECOE2403212A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-30" }, { "@id": "LEGIARTI000049227789", "@num": "2", "#text": "Arrêté du 30 janvier 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049225531", "@nortexte": "ECOE2403212A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-30" }, { "@id": "LEGIARTI000051173133", "@num": "162", "#text": "LOI n°2025-127 du 14 février 2025 - art. 162", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000028807055", "@num": "L351-12", "#text": "Code de la construction et de l'habitation. - art. L351-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814767", "@num": "L861-9", "#text": "Code de la construction et de l'habitation. - art. L861-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814749", "@num": "L862-4", "#text": "Code de la construction et de l'habitation. - art. L862-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814729", "@num": "L863-5", "#text": "Code de la construction et de l'habitation. - art. 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L380-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006752525", "@num": "R742-4", "#text": "Code de la sécurité sociale. - art. R742-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051220359", "@num": "L6241-1", "#text": "Code du travail - art. 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D731-128 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315364", "@num": "L152 B", "#text": "Livre des procédures fiscales - art. L152 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039278611", "@num": "L288", "#text": "Livre des procédures fiscales - art. L288 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039405228", "@num": "R*152-1", "#text": "Livre des procédures fiscales - art. R*152-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622440", "@num": "R*288-1", "#text": "Livre des procédures fiscales - art. R*288-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903765", "@num": "L5312-1", "#text": "Code du travail - art. L5312-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006156355", "#text": "Code de la sécurité sociale.", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006744857", "@num": "L815-7", "#text": "Code de la sécurité sociale. - art. L815-7", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006745374", "@num": "L861-1", "#text": "Code de la sécurité sociale. - art. L861-1", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180062", "@fin": "2999-01-01", "#text": "VI : Dérogations au profit des autorités et des organismes chargés de l'application de la législation sociale", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "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": "LEGIARTI000006315357", "@fin": "1990-12-30", "@num": "L152", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315358", "@fin": "1997-04-11", "@num": "L152", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315359", "@fin": "1999-03-31", "@num": "L152", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315360", "@fin": "2002-03-31", "@num": "L152", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315361", "@fin": "2002-12-31", "@num": "L152", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315362", "@fin": "2005-12-20", "@num": "L152", "@etat": "MODIFIE", "@debut": "2003-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315363", "@fin": "2010-01-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2005-12-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645042", "@fin": "2010-05-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022175276", "@fin": "2012-03-16", "@num": "L152", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516177", "@fin": "2016-12-25", "@num": "L152", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033715739", "@fin": "2020-06-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2016-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041398681", "@fin": "2022-01-01", "@num": "L152", "@etat": "MODIFIE", "@debut": "2020-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914200", "@fin": "2022-12-25", "@num": "L152", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046811414", "@fin": "2025-02-16", "@num": "L152", "@etat": "MODIFIE", "@debut": "2022-12-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051202081", "@fin": "2999-01-01", "@num": "L152", "@etat": "VIGUEUR", "@debut": "2025-02-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les agents des administrations fiscales communiquent aux organismes et services chargés de la gestion d'un régime obligatoire de sécurité sociale, de l'attribution de la protection complémentaire en matière de santé visée à l'article L. 861-1 du code de la sécurité sociale et du recouvrement des contributions mentionnées aux 2°, 3° et 4° du I de l'article L. 6131-1 du code du travail, aux services chargés de la gestion et du paiement des pensions aux fonctionnaires de l'Etat et assimilés, aux institutions mentionnées au chapitre Ier du titre II du livre IX du code de la sécurité sociale, au service mentionné au deuxième alinéa de l'article L. 815-7 du même code ainsi qu'à l'institution mentionnée à l'article L. 5312-1 du code du travail les informations nominatives nécessaires :

1° à l'appréciation des conditions d'ouverture et de maintien des droits aux prestations ;

2° au calcul des prestations ;

3° à l'appréciation des conditions d'assujettissement aux cotisations et contributions ;

4° à la détermination de l'assiette et du montant des cotisations et contributions ainsi qu'à leur recouvrement ;

5° Au recouvrement des prestations indûment versées ;

6° A l'appréciation des conditions d'ouverture et de maintien des prestations versées dans le cadre de leur mission légale en matière d'action sanitaire et sociale ;

7° Au calcul des prestations versées dans le cadre de leur mission légale en matière d'action sanitaire et sociale ;

Le numéro d'inscription au répertoire national d'identification des personnes physiques peut être utilisé pour les demandes, échanges et traitements nécessaires à la communication des informations mentionnées aux 1° à 8°, lorsqu'elles concernent des personnes physiques.

" } }, "LEGIARTI000046811414": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L152", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-02-16", "DATE_DEBUT": "2022-12-25" } }, "META_COMMUN": { "ID": "LEGIARTI000046811414", "URL": "article/LEGI/ARTI/00/00/46/81/14/LEGIARTI000046811414.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319212", "@num": "15", "#text": "Loi n°52-401 du 14 avril 1952 - art. 15 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000006768669", "@num": "18", "#text": "Décret n°77-429 du 22 avril 1977 - art. 18 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000883888", "@numtexte": "77-429", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-04-22" }, { "@id": "LEGIARTI000006768651", "@num": "2", "#text": "Décret n°77-429 du 22 avril 1977 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000883888", "@numtexte": "77-429", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-04-22" }, { "@id": "LEGIARTI000033337935", "@num": "4", "#text": "Arrêté du 14 juin 1982 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864438", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-06-14" }, { "@id": "LEGIARTI000021983453", "@num": "6", "#text": "Arrêté du 25 juillet 1988 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505655", "@nortexte": "BUDZ8800008A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-07-25" }, { "@id": "LEGIARTI000023007286", "@num": "6", "#text": "Arrêté du 5 janvier 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000707223", "@nortexte": "BUDL9000011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-05" }, { "@id": "LEGIARTI000029043034", "@num": "1", "#text": "Décret n°2002-771 du 3 mai 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000591873", "@nortexte": "ECOL0200067D", "@numtexte": "2002-771", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006231702", "@num": "4", "#text": "Décret n°2004-581 du 21 juin 2004 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000250574", "@nortexte": "SANS0420260D", "@numtexte": "2004-581", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-21" }, { "@id": "LEGIARTI000048701167", "@num": "18", "#text": "Loi n° 2004-803 du 9 août 2004 - art. 18 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787077", "@nortexte": "ECOX0300221L", "@numtexte": "2004-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGIARTI000017730891", "@num": "106", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 106", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000019503127", "@num": "7", "#text": "Décret n°2008-983\n du 18 septembre 2008 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000019502590", "@nortexte": "AGRF0819481D", "@numtexte": "2008-983", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-09-18" }, { "@id": "LEGIARTI000029112122", "@num": "1", "#text": "Arrêté du 25 septembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "LEGIARTI000025893676", "@num": "1", "#text": "Arrêté du 28 septembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022965260", "@nortexte": "BCRE1024741A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-28" }, { "@id": "LEGIARTI000028051795", "@num": "2", "#text": "Arrêté du 5 juin 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028051341", "@nortexte": "BUDE1324541A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-06-05" }, { "#text": "CGI 2020 1 3°", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000031666206", "@num": "32", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000051660813", "@num": "2", "#text": "Décret n°2019-341 du 19 avril 2019 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038396526", "@nortexte": "JUSC1835107D", "@numtexte": "2019-341", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-19" }, { "@id": "LEGIARTI000046796325", "@num": "98", "#text": "LOI n°2022-1616 du 23 décembre 2022 - art. 98", "@sens": "cible", "@cidtexte": "JORFTEXT000046791754", "@nortexte": "ECOX2225094L", "@numtexte": "2022-1616", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-23" }, { "@id": "LEGITEXT000049227771", "#text": "Arrêté du 30 janvier 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049225531", "@nortexte": "ECOE2403212A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-30" }, { "@id": "LEGIARTI000049227789", "@num": "2", "#text": "Arrêté du 30 janvier 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049225531", "@nortexte": "ECOE2403212A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-30" }, { "@id": "LEGIARTI000051173133", "@num": "162", "#text": "LOI n°2025-127 du 14 février 2025 - art. 162", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000028807055", "@num": "L351-12", "#text": "Code de la construction et de l'habitation. - art. 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L6241-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914225", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019506778", "@num": "D731-15", "#text": "Code rural - art. D731-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904727", "@num": "D731-128", "#text": "Code rural et de la pêche maritime - art. 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R*152-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622440", "@num": "R*288-1", "#text": "Livre des procédures fiscales - art. R*288-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006903765", "@num": "L5312-1", "#text": "Code du travail - art. L5312-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006156355", "#text": "Code de la sécurité sociale.", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743463", "@num": "L582-1", "#text": "Code de la sécurité sociale. - art. 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Les agents des administrations fiscales communiquent aux organismes et services chargés de la gestion d'un régime obligatoire de sécurité sociale, de l'attribution de la protection complémentaire en matière de santé visée à l'article L. 861-1 du code de la sécurité sociale et du recouvrement des contributions mentionnées aux 2°, 3° et 4° du I de l'article L. 6131-1 du code du travail, aux services chargés de la gestion et du paiement des pensions aux fonctionnaires de l'Etat et assimilés, aux institutions mentionnées au chapitre Ier du titre II du livre IX du code de la sécurité sociale, au service mentionné au deuxième alinéa de l'article L. 815-7 du même code ainsi qu'à l'institution mentionnée à l'article L. 5312-1 du code du travail les informations nominatives nécessaires :

1° à l'appréciation des conditions d'ouverture et de maintien des droits aux prestations ;

2° au calcul des prestations ;

3° à l'appréciation des conditions d'assujettissement aux cotisations et contributions ;

4° à la détermination de l'assiette et du montant des cotisations et contributions ainsi qu'à leur recouvrement ;

5° Au recouvrement des prestations indûment versées ;

6° A l'appréciation des conditions d'ouverture et de maintien des prestations versées dans le cadre de leur mission légale en matière d'action sanitaire et sociale ;

7° Au calcul des prestations versées dans le cadre de leur mission légale en matière d'action sanitaire et sociale ;

9° A la vérification de la cohérence entre les coordonnées bancaires communiquées en vue d'un paiement et l'identité du bénéficiaire de ce dernier.

Le numéro d'inscription au répertoire national d'identification des personnes physiques peut être utilisé pour les demandes, échanges et traitements nécessaires à la communication des informations mentionnées aux 1° à 8°, lorsqu'elles concernent des personnes physiques.

" } }, "LEGIARTI000051202081": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L152", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-02-16" } }, "META_COMMUN": { "ID": "LEGIARTI000051202081", "URL": "article/LEGI/ARTI/00/00/51/20/20/LEGIARTI000051202081.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319212", "@num": "15", "#text": "Loi n°52-401 du 14 avril 1952 - art. 15 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000006768669", "@num": "18", "#text": "Décret n°77-429 du 22 avril 1977 - art. 18 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000883888", "@numtexte": "77-429", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-04-22" }, { "@id": "LEGIARTI000006768651", "@num": "2", "#text": "Décret n°77-429 du 22 avril 1977 - 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Les agents des administrations fiscales communiquent aux organismes et services chargés de la gestion d'un régime obligatoire de sécurité sociale, de l'attribution de la protection complémentaire en matière de santé visée à l'article L. 861-1 du code de la sécurité sociale et du recouvrement des contributions mentionnées aux 2°, 3° et 4° du I de l'article L. 6131-1 du code du travail, aux services chargés de la gestion et du paiement des pensions aux fonctionnaires de l'Etat et assimilés, aux institutions mentionnées au chapitre Ier du titre II du livre IX du code de la sécurité sociale, au service mentionné au deuxième alinéa de l'article L. 815-7 du même code ainsi qu'à l'institution mentionnée à l'article L. 5312-1 du code du travail les informations nominatives nécessaires :

1° à l'appréciation des conditions d'ouverture et de maintien des droits aux prestations ;

2° au calcul des prestations ;

3° à l'appréciation des conditions d'assujettissement aux cotisations et contributions ;

4° à la détermination de l'assiette et du montant des cotisations et contributions ainsi qu'à leur recouvrement ;

5° Au recouvrement des prestations indûment versées ;

6° A l'appréciation des conditions d'ouverture et de maintien des prestations versées dans le cadre de leur mission légale en matière d'action sanitaire et sociale ;

7° Au calcul des prestations versées dans le cadre de leur mission légale en matière d'action sanitaire et sociale ;

9° A la vérification de la cohérence entre les coordonnées bancaires communiquées en vue d'un paiement et l'identité du bénéficiaire de ce dernier.

Le numéro d'inscription au répertoire national d'identification des personnes physiques peut être utilisé pour les demandes, échanges et traitements nécessaires à la communication des informations mentionnées aux 1° à 8°, lorsqu'elles concernent des personnes physiques.

Les administrations fiscales et les organismes, services et institutions mentionnés au premier alinéa du présent article peuvent se communiquer spontanément les informations relatives à leurs usagers respectifs nécessaires à l'information de ces derniers, au renforcement de l'efficience du recouvrement et à la fiabilisation de l'assiette des cotisations et des impositions.

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Article 15 ENTIEREMENT_MODIF (LOI n° 52-401 du 14 avril 1952 de finances pour l'exercice 1952)