{ "article": { "LEGIARTI000006319498": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "27", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006319498", "URL": "article/LEGI/ARTI/00/00/06/31/94/LEGIARTI000006319498.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEHEXXXXXX027AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006312605", "@num": "1651", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312612", "@num": "1653 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1653 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315754", "@num": "L80 E", "#text": "Livre des procédures fiscales - art. L80 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000555740", "@nor": "ECOX9500162L", "@num": "95-1347", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 1995 (n° 95-1347 du 30 décembre 1995) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000555740", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 95-1347 du 30 décembre 1995 de finances rectificative pour 1995 (1)", "@debut": "1995-12-31", "@id_txt": "LEGITEXT000005620087", "@c_titre_court": "Loi n° 95-1347 du 30 décembre 1995" } ], "@date_publi": "1995-12-31", "@date_signature": "1995-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006319498", "@fin": "2999-01-01", "@num": "27", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006312605": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1651", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006312605", "URL": "article/LEGI/ARTI/00/00/06/31/26/LEGIARTI000006312605.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1651AAXXXXXAH" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 A, 1651 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006319498", "@num": "27", "#text": "Loi - art. 27 () JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000021429946", "@num": "2", "#text": "Décret n°2009-1521\n du 8 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021429342", "@nortexte": "BCFP0928220D", "@numtexte": "2009-1521", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-08" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "@id": "LEGIARTI000034606068", "@num": "3", "#text": "Décret n°2017-769 du 4 mai 2017 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000034598670", "@nortexte": "ECFE1705353D", "@numtexte": "2017-769", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-04" }, { "@id": "LEGIARTI000037387268", "@num": "L313-4", "#text": "Code de la construction et de l'habitation. - art. L313-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879161", "@num": "R313-3", "#text": "Code de la construction et de l'habitation. - art. R313-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817186", "@num": "1503", "#text": "Code général des impôts, CGI. - art. 1503 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364388", "@num": "1518", "#text": "Code général des impôts, CGI. - art. 1518 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817211", "@num": "1651 A", "#text": "Code général des impôts, CGI. - art. 1651 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014211", "@num": "1651 M", "#text": "Code général des impôts, CGI. - art. 1651 VT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178416", "@num": "1652", "#text": "Code général des impôts, CGI. - art. 1652 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654120", "@num": "1653", "#text": "Code général des impôts, CGI. - art. 1653 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048121331", "@num": "77", "#text": "Code général des impôts, CGI. - art. 77 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622340", "@num": "310 sexdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 sexdecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034616015", "@num": "347", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 347 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034947777", "@num": "170 undecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 undecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034947774", "@num": "217", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 217 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387262", "@num": "L716-3", "#text": "Code rural et de la pêche maritime - art. L716-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027040394", "@num": "R716-29", "#text": "Code rural et de la pêche maritime - art. R716-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2002-08-09 13M-2-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006314936", "@num": "L1", "#text": "Livre des procédures fiscales - art. L1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817287", "@num": "L136", "#text": "Livre des procédures fiscales - art. L136 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764241", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816275", "@num": "L60", "#text": "Livre des procédures fiscales - art. L60 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032749500", "@num": "R*1-2", "#text": "Livre des procédures fiscales - art. R*1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034616022", "@num": "R*200-1", "#text": "Livre des procédures fiscales - art. R*200-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051869", "@num": "R*60-2", "#text": "Livre des procédures fiscales - art. R*60-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051854", "@num": "R*60-3", "#text": "Livre des procédures fiscales - art. R*60-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051862", "@num": "R60-2 A", "#text": "Livre des procédures fiscales - art. R60-2 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162763", "@fin": "2999-01-01", "#text": "II : Commission départementale des impôts directs et des taxes sur le chiffre d'affaires", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147107", "@fin": "2999-01-01", "#text": "Chapitre premier : Commissions administratives des impôts et comité de l'abus de droit fiscal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133861", "@fin": "2999-01-01", "#text": "Titre II : Dispositions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312598", "@fin": "1965-07-13", "@num": "1651", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312599", "@fin": "1981-12-31", "@num": "1651", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049223813", "@fin": "1954-11-05", "@num": "1651", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049664169", "@fin": "1955-05-03", "@num": "1651", "@etat": "MODIFIE", "@debut": "1954-11-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049663335", "@fin": "1982-01-01", "@num": "1651", "@etat": "MODIFIE", "@debut": "1955-05-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312600", "@fin": "1982-05-11", "@num": "1651", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312601", "@fin": "1983-12-30", "@num": "1651", "@etat": "MODIFIE", "@debut": "1982-05-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312602", "@fin": "1988-01-01", "@num": "1651", "@etat": "MODIFIE", "@debut": "1984-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312603", "@fin": "1991-07-27", "@num": "1651", "@etat": "MODIFIE", "@debut": "1988-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312604", "@fin": "1996-05-12", "@num": "1651", "@etat": "MODIFIE", "@debut": "1991-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312605", "@fin": "2006-01-01", "@num": "1651", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312606", "@fin": "2015-01-01", "@num": "1651", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029736411", "@fin": "2017-09-01", "@num": "1651", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817216", "@fin": "2020-01-01", "@num": "1651", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037993384", "@fin": "2999-01-01", "@num": "1651", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La commission départementale des impôts directs et des taxes sur le chiffre d'affaires est présidée par le président du tribunal administratif, ou par un membre de ce tribunal désigné par lui, ou par un membre de la cour administrative d'appel désigné, à la demande du président du tribunal, par celui de la cour. Elle comprend en outre trois représentants des contribuables et deux représentants de l'administration ayant au moins le grade d'inspecteur divisionnaire. Pour les matières visées aux articles 1651 A et 1651 B, l'un des représentants des contribuables est un expert-comptable.
\n
Le président a voix prépondérante.
" } }, "LEGIARTI000006312612": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1653 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006312612", "URL": "article/LEGI/ARTI/00/00/06/31/26/LEGIARTI000006312612.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1653ABXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319498", "@num": "27", "#text": "Loi - art. 27 () JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "JORFTEXT000000192528", "#text": "Décret 96-556 1996-06-21", "@sens": "source", "@cidtexte": "JORFTEXT000000192528", "@nortexte": "BUDF9600021D", "@numtexte": "96-556", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-06-21" }, { "#text": "CGIAN3 349 à 350 C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000018014207", "@num": "1653 BA", "#text": "Code général des impôts, CGI. - art. 1653 BA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654111", "@num": "1732", "#text": "Code général des impôts, CGI. - art. 1732 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838715", "@num": "1740 A bis", "#text": "Code général des impôts, CGI. - art. 1740 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310169", "@num": "667", "#text": "Code général des impôts, CGI. - art. 667 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624790", "@num": "350 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - 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I. – Il est institué, dans chaque département, une commission de conciliation composée :

1° D'un magistrat du siège, désigné par arrêté du ministre de la justice, qui assure les fonctions de président ;

2° Du directeur des services fiscaux ou de son délégué ;

3° De trois fonctionnaires de la direction générale des impôts ayant au moins le grade d'inspecteur divisionnaire ;

4° D'un notaire désigné par la ou les chambres de notaires du département, ou de son suppléant ;

5° De trois représentants des contribuables, savoir :

a. Un titulaire et deux suppléants désignés par la ou les chambres de commerce et d'industrie parmi les commerçants ou industriels, ou anciens commerçants ou industriels, éligibles aux tribunaux de commerce ; si ce titulaire n'appartient pas à la profession exercée par le contribuable dont la situation est examinée, celui-ci peut demander son remplacement par un représentant de l'une des organisations professionnelles dont il fait partie ;

b. Un titulaire et deux suppléants désignés par les fédérations départementales des syndicats d'exploitants agricoles du département, parmi les propriétaires ruraux passibles de l'impôt sur les bénéfices de l'exploitation agricole. Lorsqu'il existe dans un département plusieurs fédérations de syndicats d'exploitants agricoles, les membres de la commission sont nommés par le préfet, sur proposition de ces fédérations ;

c. Un titulaire et deux suppléants choisis par la ou les chambres syndicales de propriétaires du département.

Les représentants ainsi désignés doivent être de nationalité française, âgés de vingt-cinq ans au moins et jouir de leurs droits civils.

II. – Un inspecteur des impôts remplit les fonctions de secrétaire et assiste aux séances avec voix consultative.

III. – Les membres non fonctionnaires de la commission sont nommés pour un an et leur mandat est renouvelable. Ils sont soumis aux obligations du secret professionnel.

IV. – La commission se réunit sur la convocation du directeur des services fiscaux.

La commission délibère valablement, à condition qu'il y ait au moins cinq membres présents, y compris le président. En cas de partage des voix, celle du président est prépondérante.

" } }, "LEGIARTI000006315754": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L80 E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006315754", "URL": "article/LEGI/ARTI/00/00/06/31/57/LEGIARTI000006315754.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL080AFXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1729", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006319498", "@num": "27", "#text": "Loi - art. 27 () JORF 31 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000555740", "@nortexte": "ECOX9500162L", "@numtexte": "95-1347", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1995-12-30" }, { "@id": "LEGIARTI000025625217", "@num": "R80 E-1", "#text": "Livre des procédures fiscales - art. R80 E-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163094", "@fin": "2999-01-01", "#text": "Section VII : Sanctions fiscales", "@debut": "1986-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315752", "@fin": "1987-07-09", "@num": "L80 E", "@etat": "MODIFIE", "@debut": "1986-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315753", "@fin": "1996-05-12", "@num": "L80 E", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315754", "@fin": "2006-01-01", "@num": "L80 E", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315755", "@fin": "2010-01-01", "@num": "L80 E", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021657956", "@fin": "2018-10-25", "@num": "L80 E", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037526375", "@fin": "2999-01-01", "@num": "L80 E", "@etat": "VIGUEUR", "@debut": "2018-10-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La décision d'appliquer des majorations prévues à l'article 1729 du code général des impôts, lorsque la mauvaise foi est établie ou lorsque le contribuable s'est rendu coupable de manoeuvres frauduleuses, est prise par un agent ayant au moins le grade d'inspecteur divisionnaire qui vise à cet effet le document comportant la motivation des pénalités.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006312605", "cible": false, "cidtexte": "JORFTEXT000000555740", "id": "LEGIARTI000006319498", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006315754", "cible": false, "cidtexte": "JORFTEXT000000555740", "id": "LEGIARTI000006319498", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006312612", "cible": false, "cidtexte": "JORFTEXT000000555740", "id": "LEGIARTI000006319498", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006319498", "liens_entrants": true }

Article 27 ENTIEREMENT_MODIF (LOI de finances rectificative pour 1995 (n° 95-1347 du 30 décembre 1995) (1))