{ "article": { "LEGIARTI000006320972": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "32", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006320972", "URL": "article/LEGI/ARTI/00/00/06/32/09/LEGIARTI000006320972.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAEJKXXXXXX032AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006306950", "@num": "1649 quater B quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater B quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313581", "@num": "1681 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 septies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313617", "@num": "1695 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1695 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312950", "@num": "1736", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1736 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313799", "@num": "1762 nonies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1762 nonies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305196", "@num": "654 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 654 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006134174", "@fin": "2999-01-01", "#text": "I. - MESURES CONCERNANT LA FISCALITE.", "@debut": "2000-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114777", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2000-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084625", "@fin": "2999-01-01", "#text": "Deuxième partie : MOYENS DES SERVICES ET DISPOSITIONS SPECIALES", "@debut": "2000-12-31" } ] }, "@cid": "JORFTEXT000000767907", "@nor": "ECOX0000157L", "@num": "2000-1353", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI de finances rectificative pour 2000 (n° 2000-1353 du 30 décembre 2000) (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000767907", "@c_titre_court": "Loi" }, { "@fin": "2999-01-01", "#text": "Loi n° 2000-1353 du 30 décembre 2000 de finances rectificative pour 2000 (1)", "@debut": "2000-12-31", "@id_txt": "LEGITEXT000005630442", "@c_titre_court": "Loi n° 2000-1353 du 30 décembre 2000" } ], "@date_publi": "2000-12-31", "@date_signature": "2000-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006320972", "@fin": "2999-01-01", "@num": "32", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006305196": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "654 bis", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006305196", "URL": "article/LEGI/ARTI/00/00/06/30/51/LEGIARTI000006305196.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0654ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 650 à 654", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000034381878", "#text": "Décret n°2017-487 du 6 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034379239", "@nortexte": "ECFX1700888D", "@numtexte": "2017-487", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-04-06" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320972", "@num": "32", "#text": "Loi - art. 32 () JORF 31 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006199537", "@fin": "2999-01-01", "#text": "1° : Actes et mutations autres que les mutations par décès", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006199080", "@fin": "2999-01-01", "#text": "a : Formalité de l'enregistrement", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006197305", "@fin": "2013-01-01", "#text": "1 : Bureaux compétents", "@debut": "1979-07-01" }, { "@id": "LEGISCTA000027050817", "@fin": "2999-01-01", "#text": "1 : Services compétents", "@debut": "2013-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191729", "@fin": "2999-01-01", "#text": "B : Accomplissement des formalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179717", "@fin": "2999-01-01", "#text": "I : Des formalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162630", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147066", "@fin": "2999-01-01", "#text": "Chapitre premier : Droits d'enregistrement et taxe de publicité foncière", "@debut": "1965-07-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133850", "@fin": "2018-01-01", "#text": "Titre IV : Enregistrement, publicité foncière. Impôt de solidarité sur la fortune, timbre", "@debut": "1952-02-14" }, { "@id": "LEGISCTA000036611615", "@fin": "2999-01-01", "#text": "Titre IV : Enregistrement, publicité foncière, timbre, impôt sur la fortune, immobilière", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "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", "LIEN_ART": { "@id": "LEGIARTI000006305196", "@fin": "2010-05-01", "@num": "654 bis", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000022171943", "@fin": "2017-07-01", "@num": "654 bis", "@etat": "ABROGE", "@debut": "2010-05-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A compter du 1er janvier 2002, par dérogation aux dispositions des articles 650 à 654, les actes et déclarations relatifs aux opérations concernant les entreprises tenues de souscrire leurs déclarations de résultats auprès du service chargé des grandes entreprises au sein de l'administration des impôts peuvent être enregistrés ou faits auprès de cette même direction.
\n
" } }, "LEGIARTI000006306950": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 quater B quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006306950", "URL": "article/LEGI/ARTI/00/00/06/30/69/LEGIARTI000006306950.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1649AWXXXXXCB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006320972", "@num": "32", "#text": "Loi - art. 32 () JORF 31 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000022684436", "@num": "2", "#text": "Arrêté du 27 juillet 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022683667", "@nortexte": "BCRD1020708A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-07-27" }, { "@id": "LEGITEXT000023507634", "#text": "Arrêté du 3 janvier 2011 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023492750", "@nortexte": "BCRE1100915A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-03" }, { "@id": "LEGITEXT000028586897", "#text": "Arrêté du 30 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028586613", "@nortexte": "BUDE1402992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-30" }, { "@id": "LEGITEXT000029389879", "#text": "ARRÊTÉ du 1er août 2014 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000029350377", "@nortexte": "FCPE1403107A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-08-01" }, { "@id": "LEGITEXT000030489353", "#text": "ARRÊTÉ du 10 avril 2015 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030487215", "@nortexte": "FCPE1504726A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-10" }, { "#text": "CGI 209 quinquies, 223 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGITEXT000036746450", "#text": "Décret n°2018-206 du 26 mars 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036745913", "@nortexte": "CPAD1736201D", "@numtexte": "2018-206", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-03-26" }, { "@id": "LEGITEXT000037348944", "#text": "Décret n°2018-756 du 28 août 2018 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037348019", "@nortexte": "CPAE1813588D", "@numtexte": "2018-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-08-28" }, { "@id": "LEGIARTI000037348955", "@num": "2", "#text": "Décret n°2018-756 du 28 août 2018 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037348019", "@nortexte": "CPAE1813588D", "@numtexte": "2018-756", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2018-08-28" }, { "@id": "LEGIARTI000042036055", "@num": "1", "#text": "Décret n°2020-772 du 24 juin 2020 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042032643", "@nortexte": "CPAE2014413D", "@numtexte": "2020-772", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-24" }, { "@id": "LEGIARTI000042985979", "@num": "4", "#text": "Décret n°2021-25 du 13 janvier 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963367", "@nortexte": "CCPE2035300D", "@numtexte": "2021-25", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-01-13" }, { "@id": "LEGITEXT000043389173", "#text": "Décret n°2021-451 du 15 avril 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043386149", "@nortexte": "ECOE2109611D", "@numtexte": "2021-451", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-15" }, { "@id": "LEGIARTI000046222961", "@num": "1", "#text": "Décret n°2022-1188 du 26 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046221408", "@nortexte": "ECOE2221756D", "@numtexte": "2022-1188", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-26" }, { "@id": "LEGIARTI000048769525", "@num": "82", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 82 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000006305729", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049473827", "@num": "1681 septies", "#text": "Code général des impôts, CGI. - art. 1681 septies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061787", "@num": "1693 ter", "#text": "Code général des impôts, CGI. - art. 1693 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025170078", "@num": "1695 quater", "#text": "Code général des impôts, CGI. - art. 1695 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025625056", "@num": "344 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 I ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045766216", "@num": "46 quater-0 ZK", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735686", "@num": "344 N", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 344 N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-12-21 13K-11-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-04-14 13K-5-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-07-09 13K-9-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000049635659", "@num": "R*190-1", "#text": "Livre des procédures fiscales - art. R*190-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147100", "@fin": "2999-01-01", "#text": "Chapitre 00I ter : Transmission des déclarations par voie électronique", "@debut": "1994-09-02" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "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": 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"@etat": "MODIFIE", "@debut": "2014-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031768620", "@fin": "2018-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000031816851", "@fin": "2016-12-31", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427297", "@fin": "2019-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364711", "@fin": "2019-12-30", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471321", "@fin": "2022-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041524170", "@fin": "2020-12-31", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044873162", "@fin": "2025-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000049473721", "@fin": "2024-01-01", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000042911177", "@fin": "2023-12-31", "@num": "1649 quater B quater", "@etat": "MODIFIE_MORT_NE", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048826603", "@fin": "2027-01-01", "@num": "1649 quater B quater", "@etat": "ABROGE_DIFF", "@debut": "2025-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049473689", "@fin": "2999-01-01", "@num": "1649 quater B quater", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Les déclarations d'impôt sur les sociétés et leurs annexes relatives à des exercices clos à compter du 31 décembre 2000 sont souscrites par voie électronique lorsque le chiffre d'affaires réalisé par l'entreprise au titre de l'exercice précédent est supérieur à 100 millions de francs hors taxes.

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A compter du 1er janvier 2002, cette obligation est étendue aux entreprises qui, quel que soit leur chiffre d'affaires, appartiennent à l'une des catégories suivantes :

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1° Les personnes physiques ou morales ou groupements de personnes de droit ou de fait dont, à la clôture de l'exercice, le chiffre d'affaires hors taxes ou le total de l'actif brut figurant au bilan est supérieur ou égal à 600 millions d'euros ;

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2° Les personnes physiques ou morales ou groupements de personnes de droit ou de fait détenant à la clôture de l'exercice, directement ou indirectement, plus de la moitié du capital ou des droits de vote d'une personne morale ou d'un groupement mentionné au 1° ;

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3° Les personnes morales ou groupements de personnes de droit ou de fait dont plus de la moitié du capital ou des droits de vote est détenue à la clôture de leur exercice, directement ou indirectement, par une personne ou un groupement mentionné au 1° ;

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4° Les sociétés bénéficiant de l'agrément prévu à l'article 209 quinquies ainsi que toutes les personnes morales imposables en France faisant partie du périmètre de consolidation ;

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5° Les personnes morales qui appartiennent à un groupe relevant du régime fiscal prévu à l'article 223 A lorsque celui-ci comprend au moins une personne mentionnée aux 1°, 2°, 3° et 4°.

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II. - A compter du 1er janvier 2002, les déclarations de bénéfices industriels et commerciaux, de bénéfices non commerciaux et de bénéfices agricoles ainsi que leurs annexes sont souscrites par voie électronique par les entreprises définies aux six derniers alinéas du I.

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III. - A compter du 1er mai 2001, les déclarations de taxe sur la valeur ajoutée et leurs annexes, ainsi que celles des taxes assimilées aux taxes sur le chiffre d'affaires sont souscrites par voie électronique, lorsque le chiffre d'affaires ou les recettes réalisés par le redevable au titre de l'exercice précédent est supérieur à 100 millions de francs hors taxes.

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A compter du 1er janvier 2002, cette obligation est étendue aux redevables définis aux six derniers alinéas du I.

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" } }, "LEGIARTI000006312950": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1736", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-03-27", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312950", "URL": "article/LEGI/ARTI/00/00/06/31/29/LEGIARTI000006312950.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1736AAXXXXXAJ" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1725 à 1734, 1740 ter, 1740 ter A, 1740 nonies, 1756, 1756 ter, 1762 sexies, 1762 octies, 1762 nonies, 1763 à 1768, 1768 bis, 1768 ter, 1770 bis, 1784, 1785 D, 1788 quinquies, 1788 sexies, 1788 septies, 1826 à 1836, 1840 H à 1840 N quater, 1840 N", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006320972", "@num": "32", "#text": "Loi - art. 32 () JORF 31 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "JORFTEXT000000767907", "#text": "Loi 2000-1353 2000-12-30 art. 32 IV, 2 Finances rectificative pour 2000 JORF 31 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000037520282", "@num": "10", "#text": "LOI n°2018-898 du 23 octobre 2018 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037518803", "@nortexte": "CPAE1805937L", "@numtexte": "2018-898", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2018-10-23" }, { "@id": "LEGIARTI000046852598", "@num": "3", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000048826202", "@num": "1649 A bis", "#text": "Code général des impôts, CGI. - art. 1649 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023364617", "@num": "1649 A quater", "#text": "Code général des impôts, CGI. - art. 1649 A quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042160222", "@num": "1649 A ter", "#text": "Code général des impôts, CGI. - art. 1649 A ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428635", "@num": "1729-0 A", "#text": "Code général des impôts, CGI. - art. 1729-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981533", "@num": "1740 D", "#text": "Code général des impôts, CGI. - art. 1740 D (VD)", "@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": "LEGIARTI000030751913", "@num": "240", "#text": "Code général des impôts, CGI. - art. 240 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147254", "@fin": "2006-01-01", "#text": "A : Sanctions fiscales.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000006312941", "@fin": "1976-12-30", "@num": "1736", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243039", "@fin": "1976-12-30", "@num": "1736", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312942", "@fin": "1987-08-10", "@num": "1736", "@etat": "MODIFIE", "@debut": "1976-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312943", "@fin": "1987-07-09", "@num": "1736", "@etat": "MODIFIE_MORT_NE", "@debut": "1987-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312944", "@fin": "1992-07-04", "@num": "1736", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312945", "@fin": 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"@id": "LEGIARTI000006312951", "@fin": "2005-03-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312952", "@fin": "2006-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2005-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312953", "@fin": "2005-12-31", "@num": "1736", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312954", "@fin": "2005-12-31", "@num": "1736", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312955", "@fin": "2007-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312956", "@fin": "2009-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": 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"1736", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946733", "@fin": "2013-12-08", "@num": "1736", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028311984", "@fin": "2014-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028450547", "@fin": "2014-08-10", "@num": "1736", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355844", "@fin": "2015-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752207", "@fin": "2016-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447453", "@fin": "2016-07-24", "@num": "1736", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033042796", "@fin": "2017-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2016-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033856285", "@fin": "2017-05-05", "@num": "1736", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000034596276", "@fin": "2017-09-22", "@num": "1736", "@etat": "MODIFIE", "@debut": "2017-05-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000033812291", "@fin": "2017-09-22", "@num": "1736", "@etat": "MODIFIE_MORT_NE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033843587", "@fin": "2018-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2017-09-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365192", "@fin": "2018-08-12", "@num": "1736", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312454", "@fin": "2019-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000035876345", "@fin": "2018-10-25", "@num": "1736", "@etat": "MODIFIE_MORT_NE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526138", "@fin": "2019-06-08", "@num": "1736", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038686385", "@fin": "2020-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037988257", "@fin": "2023-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2020-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000044981473", "@fin": "2022-12-31", "@num": "1736", "@etat": "MODIFIE_MORT_NE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046860794", "@fin": "2023-06-03", "@num": "1736", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047623321", "@fin": "2024-01-01", "@num": "1736", "@etat": "MODIFIE", "@debut": "2023-06-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046925376", "@fin": "2024-06-02", "@num": "1736", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049641122", "@fin": "2027-01-01", "@num": "1736", "@etat": "ABROGE_DIFF", "@debut": "2024-06-02", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000047006062", "@fin": "2999-01-01", "@num": "1736", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les amendes, majorations, intérêts de retard prévus aux articles 1725 à 1734, 1740 ter, 1740 ter A, 1740 nonies, 1756, 1756 ter, 1762 sexies, 1762 octies, 1762 nonies, 1763 à 1768, 1768 bis, 1768 ter, 1770 bis, 1784, au III de l'article 1785 D et aux articles 1788 quinquies, 1788 sexies, 1788 septies, 1826 à 1836, 1840 H à 1840 N quater et 1840 N nonies ainsi que les droits en sus sont constatés par l'administration fiscale.
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Le recouvrement et le contentieux de ces sanctions sont assurés et suivis, dans les délais et selon les règles applicables à la catégorie d'impôts qu'ils concernent, contre tous les débiteurs tenus du principal desdits impôts ou déclarés solidaires par le présent code pour le paiement des pénalités.
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En cas de décès du contrevenant ou s'il s'agit d'une société, en cas de dissolution, les amendes, majorations et intérêts dont il s'agit constituent une charge de la succession ou de la liquidation.
" } }, "LEGIARTI000006313581": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1681 septies", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313581", "URL": "article/LEGI/ARTI/00/00/06/31/35/LEGIARTI000006313581.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1681ALXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006320972", "@num": "32", "#text": "Loi - art. 32 () JORF 31 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "#text": "CGI 1681 quinquies, 1681 sexies, 1649 quater B quater", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000042036057", "@num": "2", "#text": "Décret n°2020-772 du 24 juin 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042032643", "@nortexte": "CPAE2014413D", "@numtexte": "2020-772", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-06-24" }, { "@id": "LEGITEXT000043389173", "#text": "Décret n°2021-451 du 15 avril 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043386149", "@nortexte": "ECOE2109611D", "@numtexte": "2021-451", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-15" }, { "@id": "LEGIARTI000025092406", "@num": "1681 quinquies", "#text": "Code général des impôts, CGI. - art. 1681 quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034757372", "@num": "382 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 382 E (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162914", "@fin": "2999-01-01", "#text": "6 : Impôts acquittés par télérèglement", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147233", "@fin": "2999-01-01", "#text": "III : Paiement de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133930", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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", "LIEN_ART": { "@id": "LEGIARTI000006313581", "@fin": "2002-03-31", "@num": "1681 septies", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313582", "@fin": "2003-12-31", "@num": "1681 septies", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313583", "@fin": "2005-02-01", "@num": "1681 septies", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313584", "@fin": "2010-01-01", "@num": "1681 septies", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641636", "@fin": "2010-05-01", "@num": "1681 septies", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178487", "@fin": "2010-10-01", "@num": "1681 septies", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023684764", "@fin": "2011-01-01", "@num": "1681 septies", "@etat": "MODIFIE", "@debut": "2010-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020013521", "@fin": "2011-01-01", "@num": "1681 septies", "@etat": "MODIFIE_MORT_NE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374411", "@fin": "2011-10-01", "@num": "1681 septies", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024658877", "@fin": "2012-10-01", "@num": "1681 septies", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092384", "@fin": "2014-01-01", "@num": "1681 septies", "@etat": "MODIFIE", "@debut": "2012-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025193222", "@fin": "2015-01-01", "@num": "1681 septies", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028447621", "@fin": "2018-01-01", "@num": "1681 septies", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815190", "@fin": "2019-12-30", "@num": "1681 septies", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471314", "@fin": "2022-01-01", "@num": "1681 septies", "@etat": "MODIFIE", "@debut": "2019-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000041524240", "@fin": "2020-12-31", "@num": "1681 septies", "@etat": "MODIFIE_MORT_NE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981447", "@fin": "2024-01-01", "@num": "1681 septies", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046900751", "@fin": "2027-01-01", "@num": "1681 septies", "@etat": "ABROGE_DIFF", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000049473827", "@fin": "2999-01-01", "@num": "1681 septies", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A compter du 1er janvier 2002 :
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1° Par dérogation aux dispositions des articles 1681 quinquies et 1681 sexies, l'impôt sur les sociétés ainsi que les impositions recouvrées dans les mêmes conditions, l'imposition forfaitaire annuelle et la taxe professionnelle et ses taxes additionnelles sont acquittés par télérèglement, par les contribuables qui sont définis aux six derniers alinéas du I de l'article 1649 quater B quater ;
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2° Le paiement par télérèglement de la taxe sur les salaires, des taxes foncières sur les propriétés bâties et non bâties et de leurs taxes additionnelles et annexes est également obligatoire pour les contribuables qui ont opté pour le paiement de ces taxes auprès du service chargé des grandes entreprises au sein de l'administration des impôts dans des conditions fixées par décret.
" } }, "LEGIARTI000006313617": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1695 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313617", "URL": "article/LEGI/ARTI/00/00/06/31/36/LEGIARTI000006313617.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1695ADXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000028586897", "#text": "Arrêté du 30 janvier 2014 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028586613", "@nortexte": "BUDE1402992A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2014-01-30" }, { "@id": "LEGIARTI000042168415", "#text": "Arrêté du 31 janvier 2018 - art. (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000036619470", "@nortexte": "CPAE1802846A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-01-31" }, { "@id": "LEGIARTI000045579298", "#text": "Arrêté du 5 mai 2021 - art. (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000043519221", "@nortexte": "CCPE2114286A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-05-05" }, { "@id": "LEGIARTI000045578047", "#text": "Arrêté du 10 février 2022 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000045571638", "@nortexte": "CCPE2205175A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-02-10" }, { "#text": "CGI 1695 ter, 1649 quater B quater", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000049112883", "@num": "52-3", "#text": "Décret n°2021-1914 du 30 décembre 2021 - art. 52-3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000044791567", "@nortexte": "ECOE2137878D", "@numtexte": "2021-1914", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000047766297", "@num": "6", "#text": "Décret n°2023-522 du 28 juin 2023 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000047752602", "@nortexte": "ECOE2313304D", "@numtexte": "2023-522", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-06-28" }, { "@id": "LEGIARTI000049112834", "@num": "1", "#text": "Décret n°2024-90 du 8 février 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000049111579", "@nortexte": "ECOE2334662D", "@numtexte": "2024-90", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-02-08" }, { "@id": "LEGITEXT000050004162", "#text": "Décret n°2024-825 du 16 juillet 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050001019", "@nortexte": "ECOE2414656D", "@numtexte": "2024-825", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-07-16" }, { "@id": "LEGIARTI000006305729", "@num": "1010 B", "#text": "Code général des impôts, CGI. - art. 1010 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2000-12-21 13K-11-00", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-04-14 13K-5-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "#text": "Instruction 2001-07-09 13K-9-01", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006320972", "@num": "32", "#text": "Loi - art. 32 () JORF 31 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147290", "@fin": "2999-01-01", "#text": "IV ter : Paiement de la taxe sur la valeur ajoutée par virement ou par télérèglement", "@debut": "2001-03-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133931", "@fin": "2999-01-01", "#text": "Section II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114517", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1969-12-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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", "LIEN_ART": { "@id": "LEGIARTI000006313616", "@fin": "2001-03-31", "@num": "1695 quater", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313617", "@fin": "2002-03-31", "@num": "1695 quater", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313618", "@fin": "2005-02-01", "@num": "1695 quater", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313619", "@fin": "2007-01-01", "@num": "1695 quater", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313620", "@fin": "2011-10-01", "@num": "1695 quater", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658084", "@fin": "2012-10-01", "@num": "1695 quater", "@etat": "MODIFIE", "@debut": "2011-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025169976", "@fin": "2014-09-30", "@num": "1695 quater", "@etat": "MODIFIE", "@debut": "2012-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025170078", "@fin": "2014-09-30", "@num": "1695 quater", "@etat": "MODIFIE", "@debut": "2013-10-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025170086", "@fin": "2999-01-01", "@num": "1695 quater", "@etat": "VIGUEUR", "@debut": "2014-10-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A compter du 1er mai 2001, par dérogation aux dispositions de l'article 1695 ter, les redevables acquittent la taxe sur la valeur ajoutée ainsi que les taxes assimilées aux taxes sur le chiffre d'affaires par télérèglement lorsque leur chiffre d'affaires ou leurs recettes réalisés au titre de l'exercice précédent est supérieur à 100 millions de francs hors taxes.
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A compter du 1er janvier 2002, cette obligation est étendue aux redevables définis aux six derniers alinéas du I de l'article 1649 quater B quater.
" } }, "LEGIARTI000006313799": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1762 nonies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313799", "URL": "article/LEGI/ARTI/00/00/06/31/37/LEGIARTI000006313799.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1762AJXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1681 septies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000814579", "#text": "Décret 2006-356 2006-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320972", "@num": "32", "#text": "Loi - art. 32 () JORF 31 décembre 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000767907", "@nortexte": "ECOX0000157L", "@numtexte": "2000-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2000-12-30" }, { "@id": "LEGIARTI000006323318", "@num": "17", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 17 () JORF 8 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162918", "@fin": "2999-01-01", "#text": "1 : Majorations de droits", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147258", "@fin": "2999-01-01", "#text": "A : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313799", "@fin": "2006-01-01", "@num": "1762 nonies", "@etat": "ABROGE", "@debut": "2001-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le non-respect de l'obligation définie à l'article 1681 septies entraîne l'application d'une majoration de 0,2 % du montant des sommes dont le versement a été effectué selon un autre mode de paiement.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006312950", "cible": false, "cidtexte": "JORFTEXT000000767907", "id": "LEGIARTI000006320972", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006313581", "cible": false, "cidtexte": "JORFTEXT000000767907", "id": "LEGIARTI000006320972", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006313617", "cible": false, "cidtexte": "JORFTEXT000000767907", "id": "LEGIARTI000006320972", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006313799", "cible": false, "cidtexte": "JORFTEXT000000767907", "id": "LEGIARTI000006320972", "typelien": "CREATION" }, { "article_id": "LEGIARTI000006306950", "cible": false, "cidtexte": "JORFTEXT000000767907", "id": "LEGIARTI000006320972", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006305196", "cible": false, "cidtexte": "JORFTEXT000000767907", "id": "LEGIARTI000006320972", "typelien": "CREATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006320972", "liens_entrants": true }

Article 32 ENTIEREMENT_MODIF (LOI de finances rectificative pour 2000 (n° 2000-1353 du 30 décembre 2000) (1))