{ "article": { "LEGIARTI000006319254": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "53", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1952-04-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006319254", "URL": "article/LEGI/ARTI/00/00/06/31/92/LEGIARTI000006319254.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEGVXXXXXX053AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1994", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006315158", "@num": "L97", "#text": "Livre des procédures fiscales - art. L97 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006114727", "@fin": "2999-01-01", "#text": "Paragraphe 5 : Renforcement du contrôle fiscal.", "@debut": "1952-04-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084581", "@fin": "2999-01-01", "#text": "Titre IV : Voies et moyens", "@debut": "1952-04-15" } ] }, "@cid": "JORFTEXT000000516428", "@num": "52-401", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°52-401 du 14 avril 1952 EXERCICE 1952: LOI DE FINANCES", "@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": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006319254", "@fin": "2999-01-01", "@num": "53", "@etat": "VIGUEUR", "@debut": "1952-04-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les prescriptions du premier alinéa de l'article 1994 du code général des impôts sont applicables aux organismes chargés de la gestion des risques maladie et maternité des régimes spéciaux de sécurité sociale.
\n
" } }, "LEGIARTI000006315155": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L97", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-08-18", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315155", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315155.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL097AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1994 (AL. 1 SAUF LA DERNIERE PHRASE, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1994 (AL. 1 SAUF LA DERNIERE PHRASE, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1994 (AL. 1 SAUF LA DERNIERE PHRASE, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1994 (AL. 1 SAUF LA DERNIERE PHRASE, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000034326509", "@num": "3", "#text": "Décret n°2010-282\n du 16 mars 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021983875", "@nortexte": "DEFD0929256D", "@numtexte": "2010-282", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-03-16" }, { "@id": "LEGIARTI000033957728", "@num": "371 Y", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 Y (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@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" }, { "#text": "Code rural 1234-1 A Code rural 1234-18", "@sens": "source", "@typelien": "CITATION" }, { "#text": "LOI 1942-10-24 ART. 15", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1942-10-24 ART. 15", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1942-10-24 ART. 15", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1942-10-24 ART. 15", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 48-809 1948-05-13 ART. 24 (AL. 1), ART. 25", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 48-809 1948-05-13 ART. 24 (AL. 1), ART. 25", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 48-809 1948-05-13 ART. 24 (AL. 1), ART. 25", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 48-809 1948-05-13 ART. 24 (AL. 1), ART. 25", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006319254", "@num": "53", "#text": "Loi n°52-401 du 14 avril 1952 - art. 53 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 ART. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000693170", "#text": "LOI 68-1172 1968-12-27 ART. 5 II", "@sens": "source", "@cidtexte": "JORFTEXT000000693170", "@numtexte": "68-1172", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-27" }, { "@id": "JORFARTI000001681544", "@num": "54", "#text": "Loi n°72-1121 du 20 décembre 1972 - art. 54, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000508816", "@numtexte": "72-1121", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1972-12-20" }, { "@id": "LEGIARTI000006314897", "@num": "A97-1", "#text": "Livre des procédures fiscales - art. A97-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316246", "@num": "R*97-1", "#text": "Livre des procédures fiscales - art. R*97-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316248", "@num": "R*97-2", "#text": "Livre des procédures fiscales - art. R*97-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006315155", "@fin": "1993-08-18", "@num": "L97", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315156", "@fin": "2001-03-31", "@num": "L97", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315157", "@fin": "2007-01-01", "@num": "L97", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315158", "@fin": "2010-01-01", "@num": "L97", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664577", "@fin": "2010-05-08", "@num": "L97", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022327438", "@fin": "2018-01-01", "@num": "L97", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036392396", "@fin": "2999-01-01", "@num": "L97", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Doivent adresser chaque année à l'administration des impôts un relevé récapitulatif par médecin, chirurgien-dentiste, sage-femme, auxiliaire médical et laboratoire d'analyses médicales des feuilles de maladie et notes de frais remises par les assurés :
\n
1° Les caisses de sécurité sociale chargées de la gestion des risques maladie et maternité ;
\n
2° Les organismes chargés de la gestion des risques maladie et maternité des régimes spéciaux de sécurité sociale ;
\n
3° Les sociétés ou unions de sociétés de secours mutuel fonctionnant comme organismes d'assurances sociales agricoles pour les assurances maladie et maternité ;
\n
4° Les caisses mutuelles régionales d'assurance maladie et maternité des travailleurs non salariés des professions non agricoles ;
\n
5° Les sociétés et organismes qui assurent le service des prestations prévues par les articles 1234-1 à 1234-18 du code rural relatifs à l'assurance des personnes non salariées contre les accidents et les maladies professionnelles dans l'agriculture.
\n
Ce relevé mentionne, notamment, le montant des honoraires versés par les assurés aux praticiens.
\n
Pour permettre l'application de ces dispositions, les praticiens doivent indiquer sur les feuilles de maladie ou de soins le montant total des honoraires qui leur sont effectivement versés par les assurés.
" } }, "LEGIARTI000006315156": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L97", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006315156", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315156.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL097AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1994 (AL. 1 SAUF LA DERNIERE PHRASE, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1994 (AL. 1 SAUF LA DERNIERE PHRASE, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1994 (AL. 1 SAUF LA DERNIERE PHRASE, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1994 (AL. 1 SAUF LA DERNIERE PHRASE, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@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": "LEGIARTI000033957728", "@num": "371 Y", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 Y (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@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" }, { "#text": "Code rural 1234-1 A, 1234-18", "@sens": "source", "@typelien": "CITATION" }, { "@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": "LEGIARTI000034326509", "@num": "3", "#text": "Décret n°2010-282\n du 16 mars 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021983875", "@nortexte": "DEFD0929256D", "@numtexte": "2010-282", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-03-16" }, { "#text": "LOI 1942-10-24 ART. 15", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1942-10-24 ART. 15", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1942-10-24 ART. 15", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1942-10-24 ART. 15", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 48-809 1948-05-13 ART. 24 (AL. 1), ART. 25", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 48-809 1948-05-13 ART. 24 (AL. 1), ART. 25", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 48-809 1948-05-13 ART. 24 (AL. 1), ART. 25", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 48-809 1948-05-13 ART. 24 (AL. 1), ART. 25", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006319254", "@num": "53", "#text": "Loi n°52-401 du 14 avril 1952 - art. 53 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 ART. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000693170", "#text": "LOI 68-1172 1968-12-27 ART. 5 II", "@sens": "source", "@cidtexte": "JORFTEXT000000693170", "@numtexte": "68-1172", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-27" }, { "@id": "JORFARTI000001681544", "@num": "54", "#text": "Loi n°72-1121 du 20 décembre 1972 - art. 54, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000508816", "@numtexte": "72-1121", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1972-12-20" }, { "@id": "LEGIARTI000006314897", "@num": "A97-1", "#text": "Livre des procédures fiscales - art. A97-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316246", "@num": "R*97-1", "#text": "Livre des procédures fiscales - art. R*97-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316248", "@num": "R*97-2", "#text": "Livre des procédures fiscales - art. R*97-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006315155", "@fin": "1993-08-18", "@num": "L97", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315156", "@fin": "2001-03-31", "@num": "L97", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315157", "@fin": "2007-01-01", "@num": "L97", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315158", "@fin": "2010-01-01", "@num": "L97", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664577", "@fin": "2010-05-08", "@num": "L97", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022327438", "@fin": "2018-01-01", "@num": "L97", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036392396", "@fin": "2999-01-01", "@num": "L97", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Doivent adresser chaque année à l'administration des impôts un relevé récapitulatif par médecin, chirurgien-dentiste, sage-femme, auxiliaire médical et laboratoire d'analyses médicales des feuilles de maladie et notes de frais remises par les assurés :
\n
1° Les caisses de sécurité sociale chargées de la gestion des risques maladie et maternité ;
\n
2° Les organismes chargés de la gestion des risques maladie et maternité des régimes spéciaux de sécurité sociale ;
\n
3° Les sociétés ou unions de sociétés de secours mutuel fonctionnant comme organismes d'assurances sociales agricoles pour les assurances maladie et maternité ;
\n
4° Les caisses mutuelles régionales d'assurance maladie et maternité des travailleurs non salariés des professions non agricoles ;
\n
5° Les sociétés et organismes qui assurent le service des prestations prévues par les articles 1234-1 à 1234-18 du code rural relatifs à l'assurance des personnes non salariées contre les accidents et les maladies professionnelles dans l'agriculture.
\n
Ce relevé mentionne, notamment, le montant des honoraires versés par les assurés aux praticiens.
\n
Pour permettre l'application de ces dispositions, les praticiens doivent indiquer sur les feuilles de maladie ou de soins le montant total des honoraires qui leur sont effectivement versés par les assurés.
" } }, "LEGIARTI000006315157": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L97", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-01-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315157", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315157.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL097AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1994 (AL. 1 SAUF LA DERNIERE PHRASE, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1994 (AL. 1 SAUF LA DERNIERE PHRASE, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1994 (AL. 1 SAUF LA DERNIERE PHRASE, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1994 (AL. 1 SAUF LA DERNIERE PHRASE, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Code rural L752-1 à L752-21", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000588664", "#text": "Décret 2001-436 2001-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000588664", "@nortexte": "ECOF0100014D", "@numtexte": "2001-436", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGIARTI000034326509", "@num": "3", "#text": "Décret n°2010-282\n du 16 mars 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021983875", "@nortexte": "DEFD0929256D", "@numtexte": "2010-282", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-03-16" }, { "@id": "LEGIARTI000033957728", "@num": "371 Y", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 Y (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@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" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 1942-10-24 ART. 15", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1942-10-24 ART. 15", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1942-10-24 ART. 15", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1942-10-24 ART. 15", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 48-809 1948-05-13 ART. 24 (AL. 1), ART. 25", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 48-809 1948-05-13 ART. 24 (AL. 1), ART. 25", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 48-809 1948-05-13 ART. 24 (AL. 1), ART. 25", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 48-809 1948-05-13 ART. 24 (AL. 1), ART. 25", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006319254", "@num": "53", "#text": "Loi n°52-401 du 14 avril 1952 - art. 53 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 ART. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000693170", "#text": "LOI 68-1172 1968-12-27 ART. 5 II", "@sens": "source", "@cidtexte": "JORFTEXT000000693170", "@numtexte": "68-1172", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-27" }, { "@id": "JORFARTI000001681544", "@num": "54", "#text": "Loi n°72-1121 du 20 décembre 1972 - art. 54, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000508816", "@numtexte": "72-1121", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1972-12-20" }, { "@id": "LEGIARTI000006601333", "@num": "1", "#text": "Rapport - art. 1 (V) JORF 22 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000583733", "@nortexte": "AGRX0000054R", "@numtexte": "2000-550", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-06-15" }, { "@id": "LEGIARTI000006601338", "@num": "6", "#text": "Rapport - art. 6 (V) JORF 22 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000583733", "@nortexte": "AGRX0000054R", "@numtexte": "2000-550", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-06-15" }, { "@id": "LEGIARTI000006314897", "@num": "A97-1", "#text": "Livre des procédures fiscales - art. A97-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316246", "@num": "R*97-1", "#text": "Livre des procédures fiscales - art. R*97-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316248", "@num": "R*97-2", "#text": "Livre des procédures fiscales - art. R*97-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006315155", "@fin": "1993-08-18", "@num": "L97", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315156", "@fin": "2001-03-31", "@num": "L97", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315157", "@fin": "2007-01-01", "@num": "L97", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315158", "@fin": "2010-01-01", "@num": "L97", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664577", "@fin": "2010-05-08", "@num": "L97", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022327438", "@fin": "2018-01-01", "@num": "L97", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036392396", "@fin": "2999-01-01", "@num": "L97", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Doivent adresser chaque année à l'administration des impôts un relevé récapitulatif par médecin, chirurgien-dentiste, sage-femme, auxiliaire médical et laboratoire d'analyses médicales des feuilles de maladie et notes de frais remises par les assurés :
\n
1° Les caisses de sécurité sociale chargées de la gestion des risques maladie et maternité ;
\n
2° Les organismes chargés de la gestion des risques maladie et maternité des régimes spéciaux de sécurité sociale ;
\n
3° Les sociétés ou unions de sociétés de secours mutuel fonctionnant comme organismes d'assurances sociales agricoles pour les assurances maladie et maternité ;
\n
4° Les caisses mutuelles régionales d'assurance maladie et maternité des travailleurs non salariés des professions non agricoles ;
\n
5° Les sociétés et organismes qui assurent le service des prestations prévues par les articles L752-1 à L752-21 du code rural relatifs à l'assurance des personnes non salariées contre les accidents et les maladies professionnelles dans l'agriculture.
\n
Ce relevé mentionne, notamment, le montant des honoraires versés par les assurés aux praticiens.
\n
Pour permettre l'application de ces dispositions, les praticiens doivent indiquer sur les feuilles de maladie ou de soins le montant total des honoraires qui leur sont effectivement versés par les assurés.
" } }, "LEGIARTI000006315158": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L97", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315158", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315158.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL097AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1994 (AL. 1 SAUF LA DERNIERE PHRASE, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1994 (AL. 1 SAUF LA DERNIERE PHRASE, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1994 (AL. 1 SAUF LA DERNIERE PHRASE, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1994 (AL. 1 SAUF LA DERNIERE PHRASE, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000464168", "#text": "Décret 2007-485 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000464168", "@nortexte": "BUDF0700013D", "@numtexte": "2007-485", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000033957728", "@num": "371 Y", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 Y (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@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": "LEGIARTI000006743538", "@num": "L611-3", "#text": "Code de la sécurité sociale. - art. L611-3 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code rural L752-1 à L752-21", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000034326509", "@num": "3", "#text": "Décret n°2010-282\n du 16 mars 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021983875", "@nortexte": "DEFD0929256D", "@numtexte": "2010-282", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-03-16" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 1942-10-24 ART. 15", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1942-10-24 ART. 15", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1942-10-24 ART. 15", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1942-10-24 ART. 15", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 48-809 1948-05-13 ART. 24 (AL. 1), ART. 25", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 48-809 1948-05-13 ART. 24 (AL. 1), ART. 25", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 48-809 1948-05-13 ART. 24 (AL. 1), ART. 25", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 48-809 1948-05-13 ART. 24 (AL. 1), ART. 25", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006319254", "@num": "53", "#text": "Loi n°52-401 du 14 avril 1952 - art. 53 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 ART. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000693170", "#text": "LOI 68-1172 1968-12-27 ART. 5 II", "@sens": "source", "@cidtexte": "JORFTEXT000000693170", "@numtexte": "68-1172", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-27" }, { "@id": "JORFARTI000001681544", "@num": "54", "#text": "Loi n°72-1121 du 20 décembre 1972 - art. 54, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000508816", "@numtexte": "72-1121", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1972-12-20" }, { "@id": "LEGIARTI000006247202", "@num": "2", "#text": "Ordonnance n°2005-1528 du 8 décembre 2005 - art. 2 () JORF 9 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000811552", "@nortexte": "SANX0500279R", "@numtexte": "2005-1528", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-08" }, { "@id": "LEGIARTI000006314897", "@num": "A97-1", "#text": "Livre des procédures fiscales - art. A97-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316246", "@num": "R*97-1", "#text": "Livre des procédures fiscales - art. R*97-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316248", "@num": "R*97-2", "#text": "Livre des procédures fiscales - art. R*97-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006315155", "@fin": "1993-08-18", "@num": "L97", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315156", "@fin": "2001-03-31", "@num": "L97", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315157", "@fin": "2007-01-01", "@num": "L97", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315158", "@fin": "2010-01-01", "@num": "L97", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664577", "@fin": "2010-05-08", "@num": "L97", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022327438", "@fin": "2018-01-01", "@num": "L97", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036392396", "@fin": "2999-01-01", "@num": "L97", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Doivent adresser chaque année à l'administration des impôts un relevé récapitulatif par médecin, chirurgien-dentiste, sage-femme, auxiliaire médical et laboratoire d'analyses médicales des feuilles de maladie et notes de frais remises par les assurés :
\n
1° les caisses de sécurité sociale chargées de la gestion des risques maladie et maternité ;
\n
2° les organismes chargés de la gestion des risques maladie et maternité des régimes spéciaux de sécurité sociale ;
\n
3° les sociétés ou unions de sociétés de secours mutuel fonctionnant comme organismes d'assurances sociales agricoles pour les assurances maladie et maternité ;
\n
4° les caisses de base du régime social des indépendants mentionnées à l'article L. 611-3 du code de la sécurité sociale ;
\n
5° les sociétés et organismes qui assurent le service des prestations prévues par les articles L752-1 à L752-21 du code rural relatifs à l'assurance des personnes non salariées contre les accidents et les maladies professionnelles dans l'agriculture.
\n
Ce relevé mentionne, notamment, le montant des honoraires versés par les assurés aux praticiens.
\n
Pour permettre l'application de ces dispositions, les praticiens doivent indiquer sur les feuilles de maladie ou de soins le montant total des honoraires qui leur sont effectivement versés par les assurés.
" } }, "LEGIARTI000021664577": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L97", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-08", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021664577", "URL": "article/LEGI/ARTI/00/00/21/66/45/LEGIARTI000021664577.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1994 (AL. 1 SAUF LA DERNIERE PHRASE, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1994 (AL. 1 SAUF LA DERNIERE PHRASE, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1994 (AL. 1 SAUF LA DERNIERE PHRASE, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1994 (AL. 1 SAUF LA DERNIERE PHRASE, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006319254", "@num": "53", "#text": "Loi n°52-401 du 14 avril 1952 - art. 53 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 ART. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000693170", "#text": "LOI 68-1172 1968-12-27 ART. 5 II", "@sens": "source", "@cidtexte": "JORFTEXT000000693170", "@numtexte": "68-1172", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-27" }, { "@id": "JORFARTI000001681544", "@num": "54", "#text": "Loi n°72-1121 du 20 décembre 1972 - art. 54, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000508816", "@numtexte": "72-1121", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1972-12-20" }, { "@id": "LEGIARTI000021580135", "@num": "112", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 112", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000034326509", "@num": "3", "#text": "Décret n°2010-282\n du 16 mars 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021983875", "@nortexte": "DEFD0929256D", "@numtexte": "2010-282", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-03-16" }, { "@id": "LEGIARTI000033957728", "@num": "371 Y", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 Y (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@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": "LEGIARTI000006585837", "@num": "L752-1", "#text": "Code rural - art. L752-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743538", "@num": "L611-3", "#text": "Code de la sécurité sociale. - art. L611-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1942-10-24 ART. 15", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1942-10-24 ART. 15", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1942-10-24 ART. 15", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1942-10-24 ART. 15", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 48-809 1948-05-13 ART. 24 (AL. 1), ART. 25", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 48-809 1948-05-13 ART. 24 (AL. 1), ART. 25", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 48-809 1948-05-13 ART. 24 (AL. 1), ART. 25", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 48-809 1948-05-13 ART. 24 (AL. 1), ART. 25", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006314897", "@num": "A97-1", "#text": "Livre des procédures fiscales - art. A97-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316246", "@num": "R*97-1", "#text": "Livre des procédures fiscales - art. R*97-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316248", "@num": "R*97-2", "#text": "Livre des procédures fiscales - art. R*97-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006315155", "@fin": "1993-08-18", "@num": "L97", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315156", "@fin": "2001-03-31", "@num": "L97", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315157", "@fin": "2007-01-01", "@num": "L97", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315158", "@fin": "2010-01-01", "@num": "L97", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664577", "@fin": "2010-05-08", "@num": "L97", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022327438", "@fin": "2018-01-01", "@num": "L97", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036392396", "@fin": "2999-01-01", "@num": "L97", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Doivent adresser chaque année à l'administration des impôts un relevé récapitulatif par médecin, chirurgien-dentiste, sage-femme, auxiliaire médical, pharmacie d'officine, laboratoire d'analyses médicales, fournisseur de dispositifs et équipements médicaux et entreprise effectuant des transports sanitaires des feuilles de maladie et notes de frais remises par les assurés :
\n
1° les caisses de sécurité sociale chargées de la gestion des risques maladie et maternité ;
\n
2° les organismes chargés de la gestion des risques maladie et maternité des régimes spéciaux de sécurité sociale ;
\n
3° les sociétés ou unions de sociétés de secours mutuel fonctionnant comme organismes d'assurances sociales agricoles pour les assurances maladie et maternité ;
\n
4° les caisses de base du régime social des indépendants mentionnées à l'article L. 611-3 du code de la sécurité sociale ;
\n
5° les sociétés et organismes qui assurent le service des prestations prévues par les articles L752-1 à L752-21 du code rural relatifs à l'assurance des personnes non salariées contre les accidents et les maladies professionnelles dans l'agriculture.
\n
Ce relevé mentionne, notamment, le montant des honoraires versés par les assurés aux praticiens.
\n
Pour permettre l'application de ces dispositions, les praticiens doivent indiquer sur les feuilles de maladie ou de soins le montant total des honoraires qui leur sont effectivement versés par les assurés.
" } }, "LEGIARTI000022327438": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L97", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2010-05-08" } }, "META_COMMUN": { "ID": "LEGIARTI000022327438", "URL": "article/LEGI/ARTI/00/00/22/32/74/LEGIARTI000022327438.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1994 (AL. 1 SAUF LA DERNIERE PHRASE, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1994 (AL. 1 SAUF LA DERNIERE PHRASE, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1994 (AL. 1 SAUF LA DERNIERE PHRASE, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1994 (AL. 1 SAUF LA DERNIERE PHRASE, AL. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000034326509", "@num": "3", "#text": "Décret n°2010-282\n du 16 mars 2010 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021983875", "@nortexte": "DEFD0929256D", "@numtexte": "2010-282", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-03-16" }, { "@id": "LEGIARTI000024156003", "@num": "1", "#text": "Décret n°2011-646 du 9 juin 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024152998", "@nortexte": "EFIE1112237D", "@numtexte": "2011-646", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "LEGIARTI000033957728", "@num": "371 Y", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 Y (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@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": "LEGIARTI000006585837", "@num": "L752-1", "#text": "Code rural - art. L752-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743538", "@num": "L611-3", "#text": "Code de la sécurité sociale. - art. L611-3", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1942-10-24 ART. 15", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1942-10-24 ART. 15", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1942-10-24 ART. 15", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1942-10-24 ART. 15", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 48-809 1948-05-13 ART. 24 (AL. 1), ART. 25", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 48-809 1948-05-13 ART. 24 (AL. 1), ART. 25", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 48-809 1948-05-13 ART. 24 (AL. 1), ART. 25", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 48-809 1948-05-13 ART. 24 (AL. 1), ART. 25", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006319254", "@num": "53", "#text": "Loi n°52-401 du 14 avril 1952 - art. 53 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "JORFTEXT000000889063", "#text": "Ordonnance 67-828 1967-09-23 ART. 17", "@sens": "source", "@cidtexte": "JORFTEXT000000889063", "@numtexte": "67-828", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1967-09-23" }, { "@id": "JORFTEXT000000693170", "#text": "LOI 68-1172 1968-12-27 ART. 5 II", "@sens": "source", "@cidtexte": "JORFTEXT000000693170", "@numtexte": "68-1172", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-12-27" }, { "@id": "JORFARTI000001681544", "@num": "54", "#text": "Loi n°72-1121 du 20 décembre 1972 - art. 54, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000508816", "@numtexte": "72-1121", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1972-12-20" }, { "@id": "LEGIARTI000022195080", "@num": "1", "#text": "Ordonnance n°2010-462 du 6 mai 2010 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000022176680", "@nortexte": "AGRS1007353R", "@numtexte": "2010-462", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-05-06" }, { "@id": "LEGIARTI000006314897", "@num": "A97-1", "#text": "Livre des procédures fiscales - art. A97-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316246", "@num": "R*97-1", "#text": "Livre des procédures fiscales - art. R*97-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316248", "@num": "R*97-2", "#text": "Livre des procédures fiscales - art. R*97-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006315155", "@fin": "1993-08-18", "@num": "L97", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315156", "@fin": "2001-03-31", "@num": "L97", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315157", "@fin": "2007-01-01", "@num": "L97", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315158", "@fin": "2010-01-01", "@num": "L97", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664577", "@fin": "2010-05-08", "@num": "L97", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022327438", "@fin": "2018-01-01", "@num": "L97", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036392396", "@fin": "2999-01-01", "@num": "L97", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Doivent adresser chaque année à l'administration des impôts un relevé récapitulatif par médecin, chirurgien-dentiste, sage-femme, auxiliaire médical, pharmacie d'officine, laboratoire d'analyses médicales, fournisseur de dispositifs et équipements médicaux et entreprise effectuant des transports sanitaires des feuilles de maladie et notes de frais remises par les assurés :

1° les caisses de sécurité sociale chargées de la gestion des risques maladie et maternité ;

2° les organismes chargés de la gestion des risques maladie et maternité des régimes spéciaux de sécurité sociale ;

3° les sociétés ou unions de sociétés de secours mutuel fonctionnant comme organismes d'assurances sociales agricoles pour les assurances maladie et maternité ;

4° les caisses de base du régime social des indépendants mentionnées à l'article L. 611-3 du code de la sécurité sociale ;

5° les sociétés et organismes qui assurent le service des prestations prévues par les articles L752-1 à L752-21 du code rural et de la pêche maritime relatifs à l'assurance des personnes non salariées contre les accidents et les maladies professionnelles dans l'agriculture.

Ce relevé mentionne, notamment, le montant des honoraires versés par les assurés aux praticiens.

Pour permettre l'application de ces dispositions, les praticiens doivent indiquer sur les feuilles de maladie ou de soins le montant total des honoraires qui leur sont effectivement versés par les assurés.

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1° les caisses de sécurité sociale chargées de la gestion des risques maladie et maternité ;

2° les organismes chargés de la gestion des risques maladie et maternité des régimes spéciaux de sécurité sociale ;

3° les sociétés ou unions de sociétés de secours mutuel fonctionnant comme organismes d'assurances sociales agricoles pour les assurances maladie et maternité ;

4° (Abrogé)

Ce relevé mentionne, notamment, le montant des honoraires versés par les assurés aux praticiens.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006315157", "cible": false, "cidtexte": "JORFTEXT000000516428", "id": "LEGIARTI000006319254", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000036392396", "cible": false, "cidtexte": "JORFTEXT000000516428", "id": "LEGIARTI000006319254", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315155", "cible": false, "cidtexte": "JORFTEXT000000516428", "id": "LEGIARTI000006319254", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315158", "cible": false, "cidtexte": "JORFTEXT000000516428", "id": "LEGIARTI000006319254", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315156", "cible": false, "cidtexte": "JORFTEXT000000516428", "id": "LEGIARTI000006319254", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000022327438", "cible": false, "cidtexte": "JORFTEXT000000516428", "id": "LEGIARTI000006319254", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000021664577", "cible": false, "cidtexte": "JORFTEXT000000516428", "id": "LEGIARTI000006319254", "typelien": "CONCORDANCE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006319254", "liens_entrants": true }

Article 53 AUTONOME VIGUEUR, en vigueur depuis le 15/04/1952 (Loi n°52-401 du 14 avril 1952 EXERCICE 1952: LOI DE FINANCES)