{ "article": { "LEGIARTI000006323318": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006323318", "URL": "article/LEGI/ARTI/00/00/06/32/33/LEGIARTI000006323318.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAFAUXXXXXX017AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006295428", "@num": "171 quater", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296231", "@num": "384 septies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 septies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296238", "@num": "396 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299575", "@num": "357 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 357 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298200", "@num": "46 quater-0 FC", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quater-0 FC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301956", "@num": "188 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 188 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313034", "@num": "1757", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313037", "@num": "1758", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1758 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313784", "@num": "1758 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1758 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313040", "@num": "1758 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1758 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314717", "@num": "1759", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1759 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314337", "@num": "1760", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1760 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313054", "@num": "1761", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1761 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313791", "@num": "1762", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1762 (V)", "@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": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313798", "@num": "1762 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1762 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313794", "@num": "1762 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1762 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313062", "@num": "1762 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1762 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313796", "@num": "1762 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1762 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313795", "@num": "1762 sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1762 sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313067", "@num": "1763", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1763 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313072", "@num": "1763 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1763 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313801", "@num": "1763 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1763 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313805", "@num": "1764", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1764 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314338", "@num": "1765", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1765 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313083", "@num": "1765 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1765 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313811", "@num": "1766", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1766 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313815", "@num": "1767", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1767 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313818", "@num": "1768", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313094", "@num": "1768 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313821", "@num": "1768 bis A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 bis A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313822", "@num": "1768 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313823", "@num": "1768 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313096", "@num": "1768 ter", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 ter (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313099", "@num": "1770", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1770 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313830", "@num": "1770 octies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1770 octies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313826", "@num": "1770 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1770 quater (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313827", "@num": "1770 quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1770 quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313829", "@num": "1770 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1770 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313229", "@num": "1840 N quinquies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 N quinquies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035225961", "@num": "1759", "#text": "Code général des impôts, CGI. - art. 1759 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006114877", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions générales.", "@debut": "2999-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084692", "@fin": "2999-01-01", "#text": "Chapitre II : Simplification, harmonisation et aménagement du régime des pénalités", "@debut": "2005-12-08" } ] }, "@cid": "JORFTEXT000000261609", "@nor": "ECOX0500272R", "@num": "2005-1512", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2005-1512 du 7 décembre 2005 relative à des mesures de simplification en matière fiscale et à l'harmonisation et l'aménagement du régime des pénalités", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000261609", "@c_titre_court": "Ordonnance n° 2005-1512 du 7 décembre 2005" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2005-1512 du 7 décembre 2005 relative à des mesures de simplification en matière fiscale et à l'harmonisation et l'aménagement du régime des pénalités", "@debut": "2005-12-08", "@id_txt": "LEGITEXT000006052811", "@c_titre_court": "Ordonnance n° 2005-1512 du 7 décembre 2005" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "2005-12-08", "@date_signature": "2005-12-07", "@num_parution_jo": "0285" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006323318", "@fin": "2999-01-01", "@num": "17", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A modifié les dispositions suivantes :

Code des impôts

\nArt. 1759\n

" } }, "LEGIARTI000006295428": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "171 quater", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-04-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006295428", "URL": "article/LEGI/ARTI/00/00/06/29/54/LEGIARTI000006295428.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0171AEXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 244 bis A, 1761, 1701 à 1712", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@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": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000006322702", "@num": "103", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 103 () JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161991", "@fin": "2999-01-01", "#text": "III : Prélèvement d'un tiers sur les plus-values réalisées par des personnes physiques ou sociétés qui ne sont pas fiscalement domiciliées en France", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146665", "@fin": "2999-01-01", "#text": "Chapitre VIII : Dispositions communes à l'impôt sur le revenu et à l'impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133665", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114389", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'Etat", "@debut": "1967-09-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295426", "@fin": "1982-01-01", "@num": "171 quater", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295427", "@fin": "2006-01-01", "@num": "171 quater", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295428", "@fin": "2012-04-01", "@num": "171 quater", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025622256", "@fin": "2999-01-01", "@num": "171 quater", "@etat": "VIGUEUR", "@debut": "2012-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes passibles du prélèvement institué par l'article 244 bis A du code général des impôts doivent accréditer, auprès de l'administration chargée du recouvrement, un représentant domicilié en France qui s'engage à remplir les formalités auxquelles elles sont soumises et à acquitter ce prélèvement en leur lieu et place, y compris, le cas échéant, l'amende prévue au 1 de l'article 1761 du code précité.
\n
\n
La déclaration de plus-value, portant mention du représentant accrédité et visée par l'intéressé, est déposée :
\n
A l'appui de la réquisition de publier ou de la présentation à l'enregistrement s'il s'agit d'une cession constatée par un acte ;
\n
Au service des impôts dont relève le domicile du représentant accrédité dans le cas contraire.
\n
Il est fait application, dans le premier cas, des règles d'exigibilité et de recouvrement prévues aux articles 1701 à 1712 du code général des impôts et, dans le second cas, de celles qui sont prévues au titre IV du livre des procédures fiscales pour les impôts recouvrés par les comptables de la direction générale des impôts.
\n
" } }, "LEGIARTI000006296231": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "384 septies A", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006296231", "URL": "article/LEGI/ARTI/00/00/06/29/62/LEGIARTI000006296231.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0384BBXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006323314", "@num": "13", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 13 () JORF 8 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000006323318", "@num": "17", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 17 () JORF 8 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "JORFTEXT000000814579", "#text": "Décret n°2006-356 du 24 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000034725760", "@num": "2", "#text": "Décret n°2017-975 du 10 mai 2017 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000034676331", "@nortexte": "ECFE1708041D", "@numtexte": "2017-975", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-10" }, { "@id": "LEGIARTI000006313685", "@num": "1724 quinquies", "#text": "Code général des impôts, CGI. - art. 1724 quinquies (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312898", "@num": "1730", "#text": "Code général des impôts, CGI. - art. 1730 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133728", "@fin": "2999-01-01", "#text": "Section II : Paiement mensuel de l'impôt sur le revenu et des impôts directs locaux", "@debut": "1997-04-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114404", "@fin": "2999-01-01", "#text": "Chapitre I bis : Pénalités", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084162", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1970-11-11" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296228", "@fin": "1997-04-11", "@num": "384 septies A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296229", "@fin": "2001-03-31", "@num": "384 septies A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296230", "@fin": "2006-01-01", "@num": "384 septies A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006296231", "@fin": "2019-01-01", "@num": "384 septies A", "@etat": "ABROGE", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Lorsqu'un contribuable perd le bénéfice du règlement de l'impôt par prélèvements mensuels en application des dispositions de l'article 1724 quinquies du code général des impôts, sa situation au regard des majorations de 10 % encourues éventuellement en exécution de l'article 1730 du même code est appréciée globalement à la date de l'échéance impayée ayant entraîné l'exclusion.
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II. L'administration notifie au contribuable et aux établissements les majorations et déchéances encourues au titre de l'article 1724 quinquies du code général des impôts.
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" } }, "LEGIARTI000006296238": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "396 A", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006296238", "URL": "article/LEGI/ARTI/00/00/06/29/62/LEGIARTI000006296238.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0396ABXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323314", "@num": "13", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 13 () JORF 8 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000006323318", "@num": "17", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 17 () JORF 8 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@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" }, { "@id": "LEGITEXT000020561461", "#text": "Arrêté du 26 mars 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020446475", "@nortexte": "BCFR0906830A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-03-26" }, { "@id": "LEGITEXT000020561432", "#text": "Arrêté du 16 avril 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020552714", "@nortexte": "BCFR0907474A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-04-16" }, { "#text": "CGI 1730", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000027479524", "@num": "10", "#text": "Décret n°2013-443\n du 30 mai 2013 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000027478225", "@nortexte": "EFIE1106161D", "@numtexte": "2013-443", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2013-05-30" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133718", "@fin": "2999-01-01", "#text": "III : Dispositions communes", "@debut": "1998-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114405", "@fin": "2999-01-01", "#text": "Chapitre II : Procédures", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084162", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1970-11-11" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296235", "@fin": "2002-01-01", "@num": "396 A", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296236", "@fin": "2005-01-01", "@num": "396 A", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006296237", "@fin": "2006-01-01", "@num": "396 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006296238", "@fin": "2013-07-01", "@num": "396 A", "@etat": "ABROGE", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les décisions de remise ou modération de frais de poursuites, d'intérêts moratoires ou de majorations applicables au titre de l'article 1730 du code général des impôts sont, dans la limite de 76 000 €, prises par le trésorier-payeur général, le receveur des finances ou les comptables directs du Trésor dans des conditions fixées par arrêté du ministre chargé du budget.

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\n
" } }, "LEGIARTI000006298200": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "46 quater-0 FC", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006298200", "URL": "article/LEGI/ARTI/00/00/06/29/82/LEGIARTI000006298200.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0046BSXXXXXCD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006323318", "@num": "17", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 17 () JORF 8 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@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" }, { "@id": "LEGIARTI000006298192", "@num": "46 quater-0 FB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 46 quater-0 FB (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302662", "@num": "119 quater", "#text": "Code général des impôts, CGI. - art. 119 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314119", "@num": "119 ter", "#text": "Code général des impôts, CGI. - art. 119 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303113", "@num": "182 B bis", "#text": "Code général des impôts, CGI. - art. 182 B bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162174", "@fin": "2999-01-01", "#text": "Section IV bis : Modalités de l'exonération de la retenue à la source ou du prélèvement applicable aux dividendes, intérêts et redevances distribués ou payées entre sociétés associées d'Etats membres de la Communauté européenne", "@debut": "1998-04-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146815", "@fin": "2999-01-01", "#text": "Chapitre I bis : Impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133750", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1975-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114428", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084185", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298197", "@fin": "2004-09-29", "@num": "46 quater-0 FC", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298198", "@fin": "2005-01-01", "@num": "46 quater-0 FC", "@etat": "MODIFIE", "@debut": "2004-09-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298199", "@fin": "2006-01-01", "@num": "46 quater-0 FC", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006298200", "@fin": "2999-01-01", "@num": "46 quater-0 FC", "@etat": "VIGUEUR", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La déclaration visée à l'article 46 quater-0 FB sera accompagnée de la reconnaissance par le représentant désigné qu'il est responsable, en cas de non-respect de l'engagement mentionné au même article, du paiement des retenues à la source ou du prélèvement mentionnés au 1 de l'article 119 ter et au premier alinéa du 1 de l'article 119 quater du code général des impôts.
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Ces dispositions sont applicables à l'exonération de la retenue à la source opérée sur les paiements de redevances prévue à l'article 182 B bis du code général des impôts.
" } }, "LEGIARTI000006299575": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "357 G", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-03-18", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006299575", "URL": "article/LEGI/ARTI/00/00/06/29/95/LEGIARTI000006299575.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0357AHXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1730, 1912", "@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" }, { "@id": "LEGIARTI000006323314", "@num": "13", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 13 () JORF 8 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000006323318", "@num": "17", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 17 () JORF 8 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162326", "@fin": "2999-01-01", "#text": "2 : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146877", "@fin": "2999-01-01", "#text": "II : Exigibilité de l'impôt", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133765", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114438", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1950-04-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084199", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1950-04-30" } ] }, "@cid": "LEGITEXT000006069574", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe III", "@debut": "1950-04-30", "@id_txt": "LEGITEXT000006069574", "@c_titre_court": "Code général des impôts, annexe III, CGIANIII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299574", "@fin": "2006-01-01", "@num": "357 G", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006299575", "@fin": "2011-03-18", "@num": "357 G", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023721659", "@fin": "2999-01-01", "@num": "357 G", "@etat": "VIGUEUR", "@debut": "2011-03-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La majoration, établie par l'article 1730 du code général des impôts, pourra faire l'objet de remises ou de modérations,dans les conditions qui ont été prévues pour la remise ou la modération de frais de poursuites en application du 3 de l'article 1912 dudit code.
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" } }, "LEGIARTI000006301956": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "188 bis", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2015-09-17", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006301956", "URL": "article/LEGI/ARTI/00/00/06/30/19/LEGIARTI000006301956.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0188ABXXXXXAE" } }, "NOTA": { "CONTENU": "

(1) : Dispositions applicables à compter du 1er janvier 2004.

" }, "LIENS": { "LIEN": [ { "#text": "Arrêté 2006-03-24", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Arrêté 2006-03-24", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000006323314", "@num": "13", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 13 () JORF 8 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000006323318", "@num": "17", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 17 () JORF 8 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000031175269", "@num": "4", "#text": "DÉCRET n°2015-1136 du 14 septembre 2015 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000031174839", "@nortexte": "FCPE1511152D", "@numtexte": "2015-1136", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2015-09-14" }, { "@id": "LEGIARTI000006296177", "@num": "376 ter", "#text": "Code général des impôts, annexe II, CGIANII. - art. 376 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017887110", "@num": "199 novodecies", "#text": "Code général des impôts, CGI. - art. 199 novodecies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312730", "@num": "1681 D", "#text": "Code général des impôts, CGI. - art. 1681 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146997", "@fin": "2015-09-17", "#text": "3 : Paiement de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133819", "@fin": "2015-09-17", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114478", "@fin": "2999-01-01", "#text": "Chapitre premier : Paiement de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084224", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1979-07-01" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301952", "@fin": "1998-04-22", "@num": "188 bis", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301953", "@fin": "2003-09-19", "@num": "188 bis", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301954", "@fin": "2004-12-29", "@num": "188 bis", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301955", "@fin": "2006-01-01", "@num": "188 bis", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006301956", "@fin": "2015-09-17", "@num": "188 bis", "@etat": "ABROGE", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Le paiement des impôts directs peut s'effectuer, sur option du contribuable, par prélèvement opéré à l'initiative du Trésor public sur un compte visé à l'article 1681 D du code général des impôts.
\n
2. L'option est formulée dans les conditions prévues à l'article 376 ter de l'annexe II au code général des impôts. Elle peut être exercée jusqu'à la date limite de paiement ou dans le délai spécifique fixé par arrêté pour chaque échéance d'impôt (1). Elle est valable sans limitation de durée.
\n
3. Le contribuable peut renoncer à son option en adressant, au comptable chargé du recouvrement, une dénonciation dix jours ouvrés au moins avant la date limite de paiement de l'impôt concerné.
\n
4. Les prélèvements sont effectués dix jours après les dates limites de paiement fixées à l'article 1730 du code général des impôts.
" } }, "LEGIARTI000006313034": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1757", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-05-07", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313034", "URL": "article/LEGI/ARTI/00/00/06/31/30/LEGIARTI000006313034.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1757AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 220 quater B, 83 bis, 160 A, 220 quater A, 726, 1727, 1729", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@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": "MODIFICATION", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049244197", "@fin": "1979-07-01", "@num": "1757", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313031", "@fin": "1986-07-31", "@num": "1757", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313032", "@fin": "1987-07-09", "@num": "1757", "@etat": "MODIFIE", "@debut": "1986-07-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313033", "@fin": "2004-03-27", "@num": "1757", "@etat": "ABROGE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313034", "@fin": "2012-05-07", "@num": "1757", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025841950", "@fin": "2014-12-31", "@num": "1757", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030061555", "@fin": "2024-01-01", "@num": "1757", "@etat": "MODIFIE", "@debut": "2014-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048845652", "@fin": "2999-01-01", "@num": "1757", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque le rachat d'une entreprise a été réalisé avec l'accord préalable du ministre chargé du budget conformément à l'article 220 quater B, les droits rappelés et les crédits d'impôt à rembourser en application des II et III de l'article 83 bis, du III de l'article 160 A, de l'article 220 quater A et du deuxième alinéa du II de l'article 726 sont assortis de l'intérêt de retard prévu à l'article 1727, d'une majoration de 20 %, et, le cas échéant, de la majoration pour manoeuvres frauduleuses mentionnée à l'article 1729.
\n
" } }, "LEGIARTI000006313037": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1758", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-04-03", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313037", "URL": "article/LEGI/ARTI/00/00/06/31/30/LEGIARTI000006313037.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1758AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@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": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@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": "LEGIARTI000044981364", "@num": "1731 bis", "#text": "Code général des impôts, CGI. - art. 1731 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042623747", "@num": "L152-4", "#text": "Code monétaire et financier - art. L152-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049244217", "@fin": "1979-07-01", "@num": "1758", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313035", "@fin": "1982-01-01", "@num": "1758", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313036", "@fin": "1987-07-09", "@num": "1758", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313037", "@fin": "2008-04-03", "@num": "1758", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018618906", "@fin": "2010-01-01", "@num": "1758", "@etat": "MODIFIE", "@debut": "2008-04-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645131", "@fin": "2012-03-16", "@num": "1758", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025516122", "@fin": "2999-01-01", "@num": "1758", "@etat": "VIGUEUR", "@debut": "2012-03-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En cas d'application des dispositions prévues au troisième alinéa des articles 1649 A et 1649 quater A, le montant des droits est assorti d'une majoration de 40 %.

Dans les cas où la méconnaissance des obligations énoncées à l'article 1649 quater A est punie de la sanction prévue au I de l'article L. 152-4 du code monétaire et financier, la majoration prévue au premier alinéa n'est pas mise en œuvre.

En cas d'application des dispositions du septième alinéa du I de l'article 238 bis-0 I, le montant des droits éludés est assorti de la majoration prévue au premier alinéa.

" } }, "LEGIARTI000006313040": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1758 ter", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313040", "URL": "article/LEGI/ARTI/00/00/06/31/30/LEGIARTI000006313040.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1758DAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1731", "@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 2005", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006452103", "@num": "19", "#text": "Ordonnance n°2004-637 du 1 juillet 2004 - art. 19 () JORF 2 juillet 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000803875", "@nortexte": "FPPX0400116R", "@numtexte": "2004-637", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-07-01" }, { "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313038", "@fin": "1987-07-09", "@num": "1758 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313039", "@fin": "2005-01-01", "@num": "1758 ter", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313040", "@fin": "2006-01-01", "@num": "1758 ter", "@etat": "ABROGE", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les suppléments de taxe d'apprentissage notifiés à la suite des décisions des commissions départementales compétentes en matière d'emploi et d'insertion statuant sur les demandes d'exonération ne donnent lieu qu'à une majoration de 10 % jusqu'au jour de la notification de l'avis de mise en recouvrement.
\n
Cette majoration tient lieu de l'intér^et de retard et de la majoration qui seraient normalement exigibles en vertu des dispositions de l'article 1731.
" } }, "LEGIARTI000006313054": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1761", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313054", "URL": "article/LEGI/ARTI/00/00/06/31/30/LEGIARTI000006313054.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1761AAXXXXXAJ" } }, "LIENS": { "LIEN": [ { "#text": "CGI 244 bis A, 150 V bis à 150 V sexies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041546891", "@num": "Annexe", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@id": "LEGIARTI000006616479", "@num": "2", "#text": "Décret n°97-1195 du 24 décembre 1997 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000203499", "@nortexte": "ECOP9700756D", "@numtexte": "97-1195", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-24" }, { "@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": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGITEXT000019703415", "#text": "Arrêté du 14 octobre 2008 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019700235", "@nortexte": "BCFL0824862A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-10-14" }, { "@id": "LEGIARTI000024241412", "@num": "R524-9", "#text": "Code du patrimoine - art. R524-9 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074236", "@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": "LEGIARTI000025622256", "@num": "171 quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 171 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049244358", "@fin": "1979-07-01", "@num": "1761", "@etat": "MODIFIE", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313045", "@fin": "1983-12-30", "@num": "1761", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313046", "@fin": "1985-01-01", "@num": "1761", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313047", "@fin": "1990-12-30", "@num": "1761", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313048", "@fin": "1991-06-24", "@num": "1761", "@etat": "MODIFIE", "@debut": "1990-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313049", "@fin": "1993-08-18", "@num": "1761", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313050", "@fin": "1994-09-02", "@num": "1761", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313051", "@fin": "2002-01-01", "@num": "1761", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313052", "@fin": "2004-01-01", "@num": "1761", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313053", "@fin": "2006-01-01", "@num": "1761", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313054", "@fin": "2006-01-01", "@num": "1761", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006313055", "@fin": "2999-01-01", "@num": "1761", "@etat": "VIGUEUR", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Entraînent l'application d'une amende égale à 25 % du montant des droits éludés :
\n
1. Les infractions aux dispositions du I de l'article 244 bis A ;
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2. Les infractions aux articles 150 V bis à 150 V sexies.
" } }, "LEGIARTI000006313062": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1762 quinquies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006313062", "URL": "article/LEGI/ARTI/00/00/06/31/30/LEGIARTI000006313062.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1762AFXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 220 quinquies, 1729", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000321412", "#text": "Loi 87-502 1987-07-08 art. 2 III VI JORF 9 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@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" }, { "@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" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313060", "@fin": "1987-07-09", "@num": "1762 quinquies", "@etat": "MODIFIE", "@debut": "1985-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313061", "@fin": "1992-07-04", "@num": "1762 quinquies", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313062", "@fin": "2006-01-01", "@num": "1762 quinquies", "@etat": "ABROGE", "@debut": "1992-07-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas d'irrégularités affectant la détermination du montant de la créance définie à l'article 220 quinquies, son imputation ou son remboursement, l'intérêt de retard et, s'il y a lieu, les majorations prévus à l'article 1729 sont applicables au titre de l'exercice d'imputation ou de remboursement.
\n
" } }, "LEGIARTI000006313067": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1763", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313067", "URL": "article/LEGI/ARTI/00/00/06/31/30/LEGIARTI000006313067.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1763AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 53 A, 54 quater, 223 B, 54 septies, 41, 151 octies, 151 nonies, 219, 210 A, 210 B", "@sens": "source", "@typelien": "CITATION" }, { "@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": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000025064590", "@num": "238 octies C", "#text": "Code général des impôts, CGI. - art. 238 octies C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049244419", "@fin": "1979-07-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313063", "@fin": "1983-12-30", "@num": "1763", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313064", "@fin": "1999-03-31", "@num": "1763", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313065", "@fin": "2002-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313066", "@fin": "2004-03-27", "@num": "1763", "@etat": "ABROGE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006313067", "@fin": "2005-12-31", "@num": "1763", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313068", "@fin": "2006-12-31", "@num": "1763", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313069", "@fin": "2010-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021682388", "@fin": "2012-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091904", "@fin": "2013-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949377", "@fin": "2013-12-08", "@num": "1763", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312317", "@fin": "2018-08-12", "@num": "1763", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312499", "@fin": "2018-12-31", "@num": "1763", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037987699", "@fin": "2022-01-01", "@num": "1763", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044988292", "@fin": "2999-01-01", "@num": "1763", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Entraîne l'application d'une amende égale à 5 % des sommes omises le défaut de production ou le caractère inexact ou incomplet des documents suivants :
\n
a. Tableau des provisions prévu en application des dispositions de l'article 53 A ;
\n
b. Relevé détaillé de certaines catégories de dépenses prévu à l'article 54 quater ;
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c. Etat des abandons de créances et subventions prévu au sixième alinéa de l'article 223 B ;
\n
d. Registre mentionné au II de l'article 54 septies ;
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e. Etat prévu au IV de l'article 41, au I de l'article 54 septies, au II de l'article 151 octies ou au 2 du II de l'article 151 nonies au titre de l'exercice au cours duquel est réalisée l'opération visée par ces dispositions ou au titre des exercices ultérieurs.
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f. Etat mentionné au onzième alinéa du a ter du I de l'article 219.
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Pour les documents mentionnés aux a, b et c, l'amende s'applique au seul exercice au titre duquel l'infraction est mise en évidence et le taux est ramené à 1 % lorsque les sommes correspondantes sont réellement déductibles.
\n
II. - Entraîne l'application d'une amende égale à 5 % des résultats de la société scindée non imposés en application des dispositions prévues aux articles 210 A et 210 B, le défaut de production ou le caractère inexact ou incomplet de l'état prévu au III de l'article 54 septies.
" } }, "LEGIARTI000006313072": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1763 A", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313072", "URL": "article/LEGI/ARTI/00/00/06/31/30/LEGIARTI000006313072.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1763ABXXXXXAC" } }, "NOTA": { "CONTENU": "
NOTA : Ces dispositions entrent en vigueur à des dates fixées par décret et au plus tard le 1er janvier 2005.
\n
" }, "LIENS": { "LIEN": [ { "@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 2004", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006321930", "@num": "37", "#text": "Loi - art. 37 (V) JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "JORFTEXT000000429346", "#text": "Loi 2003-1312 2003-12-30 art. 37 B", "@sens": "source", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@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": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313070", "@fin": "1987-07-09", "@num": "1763 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313071", "@fin": "2003-12-31", "@num": "1763 A", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313072", "@fin": "2006-01-01", "@num": "1763 A", "@etat": "ABROGE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028312314", "@fin": "2999-01-01", "@num": "1763 A", "@etat": "VIGUEUR", "@debut": "2013-12-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sociétés et les autres personnes morales passibles de l'impôt sur les sociétés qui versent ou distribuent, directement ou par l'intermédiaire de tiers, des revenus à des personnes dont, contrairement aux dispositions des articles 117 et 240, elles ne révèlent pas l'identité sont soumises à une pénalité égale à 100 p. 100 des sommes versées ou distribuées. Lorsque l'entreprise a spontanément fait figurer dans sa déclaration de résultat le montant des sommes en cause, le taux de la pénalité est ramené à 75 p. 100.
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Les dirigeants sociaux mentionnés à l'article 62 et aux 1°, 2° et 3° du b de l'article 80 ter, ainsi que les dirigeants de fait gestionnaires de la société à la date du versement ou, à défaut de connaissance de cette date, à la date de déclaration des résultats de l'exercice au cours duquel les versements ont eu lieu, sont solidairement responsables du paiement de cette pénalité qui est établie et recouvrée et garantie comme en matière d'impôt sur les sociétés.
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" } }, "LEGIARTI000006313083": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1765 bis", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313083", "URL": "article/LEGI/ARTI/00/00/06/31/30/LEGIARTI000006313083.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1765ABXXXXXAD" } }, "NOTA": { "CONTENU": "
(1) En ce qui concerne la constatation des infractions, voir les articles L. 212 et L. 215 livre des procédures fiscales.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1783 A, 1725, 1726, 119 bis, 1672, 1731", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006716681", "@num": "19", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716442", "@num": "3", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 3 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@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" }, { "@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 2002", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315476", "@num": "L212", "#text": "Livre des procédures fiscales - art. L212 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315481", "@num": "L215", "#text": "Livre des procédures fiscales - art. L215 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313080", "@fin": "1982-01-01", "@num": "1765 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313081", "@fin": "1987-07-09", "@num": "1765 bis", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313082", "@fin": "2002-01-01", "@num": "1765 bis", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313083", "@fin": "2006-01-01", "@num": "1765 bis", "@etat": "ABROGE", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Indépendamment de la peine correctionnelle prévue à l'article 1783 A et, le cas échéant, des amendes fiscales fixées par les articles 1725 et 1726, les infractions aux dispositions du 2 des articles 119 bis et 1672 en matière de retenue à la source afférente aux revenus de capitaux mobiliers et à celles qui fixent les modalités et conditions d'application de ces articles sont punies de l'intérêt de retard et la majoration prévus à l'article 1731 si elles ont entraîné le défaut de paiement dans le délai légal de tout ou partie de l'impôt exigible et, dans le cas contraire, d'une amende fiscale de 1,5 euro.
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Quiconque aura tiré ou tenté de tirer profit de l'infraction sera passible personnellement de l'intérêt et de la majoration prévus au premier alinéa (1).
" } }, "LEGIARTI000006313094": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1768 bis", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313094", "URL": "article/LEGI/ARTI/00/00/06/31/30/LEGIARTI000006313094.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1768ABXXXXXAK" } }, "LIENS": { "LIEN": [ { "#text": "CGI 242 ter, 158, 243 bis, 1649 A, 1649 A bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006240029", "@num": "1", "#text": "Décret n°2005-330 du 6 avril 2005 - art. 1 () JORF 8 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000889388", "@nortexte": "BUDF0500007D", "@numtexte": "2005-330", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@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 2005", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@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" }, { "@id": "LEGIARTI000006315890", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313084", "@fin": "1987-07-09", "@num": "1768 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313085", "@fin": "1990-06-15", "@num": "1768 bis", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313086", "@fin": "1994-09-02", "@num": "1768 bis", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313087", "@fin": "1996-05-12", "@num": "1768 bis", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313088", "@fin": "1999-03-31", "@num": "1768 bis", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313089", "@fin": "2002-01-01", "@num": "1768 bis", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313090", "@fin": "2002-03-31", "@num": "1768 bis", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313091", "@fin": "2003-12-31", "@num": "1768 bis", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313092", "@fin": "2004-12-31", "@num": "1768 bis", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313093", "@fin": "2005-01-01", "@num": "1768 bis", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313094", "@fin": "2006-01-01", "@num": "1768 bis", "@etat": "ABROGE", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les personnes qui ne se conforment pas aux obligations prévues par le 1 de l'article 242 ter sont personnellement redevables d'une amende fiscale égale à 80 % du montant des sommes non déclarées.
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Toutefois, lorsqu'elle est commise dans le délai de reprise mentionné au premier alinéa de l'article L. 169 du livre des procédures fiscales et à condition que ce soit la première, l'infraction aux dispositions du I de l'article 242 ter du code général des impôts n'est pas sanctionnée si les personnes tenues de souscrire la déclaration prévue par cet article ont réparé leur omission spontanément, avant la fin de l'année au cours de laquelle la déclaration devait être souscrite. Lorsque l'omission n'a pas été ainsi réparée, qu'il s'agit de la première infraction et que le contribuable apporte la preuve que le Trésor n'a subi aucun préjudice, l'infraction n'est sanctionnée que par une amende forfaitaire de 750 euros.
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L'amende fiscale prévue au premier alinéa est plafonnée à 750 Euros par déclaration lorsque des revenus distribués sont déclarés à tort comme non éligibles à la réfaction de 50 % mentionnée au 2° du 3 de l'article 158.
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Les personnes soumises aux obligations prévues à l'article 242 ter, autres que les sociétés distributrices, sont déchargées de toute responsabilité pour l'individualisation des revenus distribués payés au regard de leur éligibilité à la réfaction de 50 % mentionnée au 2° du 3 de l'article 158, lorsque cette individualisation correspond à celle qui a été déclarée ou communiquée par les sociétés distributrices en application de l'article 243 bis.
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Les personnes soumises aux obligations de l'article 242 ter sont déchargées de toute responsabilité pour l'individualisation des revenus distribués ou répartis par des organismes ou sociétés mentionnés au 4° du 3 de l'article 158, au regard de leur éligibilité à la réfaction de 50 % prévue au 2° du 3 de l'article 158, lorsque cette individualisation correspond à la ventilation effectuée par ces organismes ou sociétés en application du sixième alinéa dudit 4°. Cette disposition ne concerne pas les dépositaires des actifs des organismes ou sociétés correspondants.
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1 bis. La transmission effectuée en méconnaissance de l'obligation prévue au onzième alinéa du 1 de l'article 242 ter donne lieu à l'application d'une amende de 15 euros par déclaration.
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2. Les infractions aux dispositions du deuxième alinéa de l'article 1649 A du code général des impôts sont passibles d'une amende de 750 euros par compte non déclaré.
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3. Les infractions aux dispositions de l'article 1649 A bis sont passibles d'une amende de 750 euros par avance non déclarée.
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4. L'organisme ou l'entité ou, à défaut de personnalité morale, son gérant ou représentant au regard des tiers, qui mentionne sur les documents prévus au huitième alinéa du 1 de l'article 242 ter des informations qui conduisent à tort à ne pas considérer les revenus réalisés lors des cessions, remboursements ou rachats de leurs parts ou actions comme des intérêts au sens du septième alinéa du 1 de ce même article est passible d'une amende fiscale annuelle de 25 000 euros.
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5. Par dérogation au 1, l'absence d'individualisation des sommes prévues au sixième alinéa du 1 de l'article 242 ter ainsi que l'insuffisance de déclaration des sommes en cause sont sanctionnées par une amende fiscale forfaitaire de 150 Euros par information omise ou erronée, dans la limite de 500 Euros par déclaration. Cette amende n'est pas applicable pour les infractions commises sur la base des informations fournies à l'établissement payeur dans les conditions prévues au huitième alinéa du 1 de l'article 242 ter.
" } }, "LEGIARTI000006313096": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1768 ter", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313096", "URL": "article/LEGI/ARTI/00/00/06/31/30/LEGIARTI000006313096.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1768ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "@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" }, { "@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" }, { "@id": "LEGIARTI000006315827", "@num": "L111", "#text": "Livre des procédures fiscales - art. L111 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313095", "@fin": "1982-01-01", "@num": "1768 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313096", "@fin": "2006-01-01", "@num": "1768 ter", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute infraction aux dispositions de l'article L 111 du livre des procédures fiscales, relatif à la publicité de l'impôt, est punie d'une amende fiscale égale au montant des impôts divulgués.
\n
" } }, "LEGIARTI000006313099": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1770", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006313099", "URL": "article/LEGI/ARTI/00/00/06/31/30/LEGIARTI000006313099.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1770AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1740", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 57", "@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 15 juin 1990", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006317726", "@num": "103", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 103 () JORF 30 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@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": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049244646", "@fin": "1979-07-01", "@num": "1770", "@etat": "MODIFIE", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313097", "@fin": "1982-01-01", "@num": "1770", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313098", "@fin": "1990-06-15", "@num": "1770", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313099", "@fin": "2006-01-01", "@num": "1770", "@etat": "ABROGE", "@debut": "1990-06-15", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Donnent lieu à l'application des sanctions prévues à l'article 1740 ;
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1° Le refus de communiquer les documents sur lesquels sont enregistrés les paiements de traitements et salaires ou les paiements et les retenues effectués sur les bénéfices de professions non commerciales soumis au régime de la perception à la source ou leur destruction avant l'expiration du délai du délai prescrit ;
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2° Le refus de communiquer les livres, pièces et documents de nature à permettre la vérification des relevés prévus à l'article 57 de l'annexe II au présent code ou leur destruction avant l'expiration du délai prescrit.
" } }, "LEGIARTI000006313229": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1840 N quinquies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1985-12-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006313229", "URL": "article/LEGI/ARTI/00/00/06/31/32/LEGIARTI000006313229.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1840APXXXXXEB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1011", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000312597", "#text": "Décret 86-1086 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGIARTI000006320590", "@num": "57", "#text": "Loi - art. 57 () JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "PEREMPTION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "JORFTEXT000000588663", "#text": "Décret 2001-435 2001-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000588663", "@nortexte": "ECOF0100013D", "@numtexte": "2001-435", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@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" }, { "@id": "LEGIARTI000006610734", "@num": "L311-1", "#text": "Code forestier - art. L311-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610752", "@num": "L312-1", "#text": "Code forestier - art. L312-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610794", "@num": "L314-9", "#text": "Code forestier - art. L314-9 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006610978", "@num": "L363-2", "#text": "Code forestier - art. L363-2 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071514", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006613699", "@num": "55", "#text": "Loi n°85-1273 du 4 décembre 1985 - art. 55 () JORF 5 décembre 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000320896", "@numtexte": "85-1273", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-12-04" }, { "@id": "LEGIARTI000006323318", "@num": "17", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 17 () JORF 8 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000006323326", "@num": "25", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 25 (V) JORF 8 décembre 2005", "@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": "LEGISCTA000006162929", "@fin": "2999-01-01", "#text": "1 : Sanctions fiscales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147262", "@fin": "2999-01-01", "#text": "E : Droits de timbre, autres droits et taxes", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313228", "@fin": "1985-12-05", "@num": "1840 N quinquies", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313229", "@fin": "2006-01-01", "@num": "1840 N quinquies", "@etat": "ABROGE", "@debut": "1985-12-05", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Conformément à l'article L. 314-9 du code forestier, tout défrichement effectué en infraction aux dispositions des articles L. 311-1, L. 312-1 et L. 363-2 du même code entraîne l'éxigibilité immédiate de la taxe mentionnée à l'article 1011, calculée à partir de la surface des terrains défrichés, et d'une amende fiscale égale à 50 % du montant de cette taxe.
\n
" } }, "LEGIARTI000006313784": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1758 bis", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006313784", "URL": "article/LEGI/ARTI/00/00/06/31/37/LEGIARTI000006313784.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1758CAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 145", "@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 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 37 II Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313783", "@fin": "1995-10-27", "@num": "1758 bis", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313784", "@fin": "2006-01-01", "@num": "1758 bis", "@etat": "ABROGE", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas de non-respect de l'engagement prévu au premier alinéa du c du 1 de l'article 145 la société participante est tenue de verser au Trésor une somme égale au montant de l'impôt dont elle a été exonérée indûment, majoré des intérêts de retard décomptés au taux de 0,75 % par mois. Ce versement est exigible dans les trois mois suivant la cession.
\n
" } }, "LEGIARTI000006313791": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1762", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313791", "URL": "article/LEGI/ARTI/00/00/06/31/37/LEGIARTI000006313791.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1762AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041546891", "@num": "Annexe", "#text": "Décret n°97-1194 du 19 décembre 1997 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000387693", "@nortexte": "ECOX9700149D", "@numtexte": "97-1194", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-19" }, { "@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": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000022175257", "@num": "L111", "#text": "Livre des procédures fiscales - art. L111 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049244391", "@fin": "1979-07-01", "@num": "1762", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313785", "@fin": "1989-07-14", "@num": "1762", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313786", "@fin": "1992-07-04", "@num": "1762", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313787", "@fin": "2002-01-01", "@num": "1762", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313788", "@fin": "2005-01-01", "@num": "1762", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006313789", "@fin": "2004-12-31", "@num": "1762", "@etat": "MODIFIE_MORT_NE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313790", "@fin": "2006-01-01", "@num": "1762", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006313791", "@fin": "2999-01-01", "@num": "1762", "@etat": "VIGUEUR", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute infraction aux dispositions de l'article L. 111 du livre des procédures fiscales, relatif à la publicité de l'impôt, est punie d'une amende égale au montant des impôts divulgués.
\n
" } }, "LEGIARTI000006313794": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1762 quater", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1993-06-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006313794", "URL": "article/LEGI/ARTI/00/00/06/31/37/LEGIARTI000006313794.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1762AEXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1679 quinquies, 1663, 1761", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006318647", "@num": "27", "#text": "Loi - art. 27 (V) JORF 31 décembre 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000509320", "#text": "Loi 93-859 1993-06-22 art. 3 II Finances rectificative pour 1993 JORF 23 juin 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000509320", "@nortexte": "BUDR9300070L", "@numtexte": "93-859", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-06-22" }, { "@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" }, { "@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" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313793", "@fin": "1993-01-01", "@num": "1762 quater", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313794", "@fin": "2006-01-01", "@num": "1762 quater", "@etat": "ABROGE", "@debut": "1993-06-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Toute somme due au titre de l'acompte prévu à l'article 1679 quinquies et qui n'est pas acquittée le 15 juin fait l'objet d'une majoration de 10 %.
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Si, à la suite de la mise en recouvrement du rôle de taxe professionnelle, la déclaration remise par le redevable au comptable du Trésor pour justifier la réduction des acomptes est reconnue inexacte de plus du dixième, une majoration de 10 % est appliquée aux sommes non réglées.
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II. Les cotisations de taxe professionnelle mises en recouvrement durant la première quinzaine de novembre donnent lieu à la majoration de 10 % pour paiement tardif, par exception au 1 des articles 1663 et 1761, à raison des sommes non versées le 30 décembre au plus tard.
\n
" } }, "LEGIARTI000006313795": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1762 sexies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006313795", "URL": "article/LEGI/ARTI/00/00/06/31/37/LEGIARTI000006313795.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1762AGXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1681 quinquies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006840484", "@num": "15", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 15 (V) JORF 27 juillet 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@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" }, { "@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" } ] }, "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": "LEGIARTI000006313795", "@fin": "2006-01-01", "@num": "1762 sexies", "@etat": "ABROGE", "@debut": "1992-07-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes qui ne se conforment pas à l'obligation prévue au 1 de l'article 1681 quinquies sont redevables d'une majoration égale à 0,2 p. 100 du montant des sommes dont le versement a été effectué selon un autre moyen de paiement.
\n
" } }, "LEGIARTI000006313796": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1762 septies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006313796", "URL": "article/LEGI/ARTI/00/00/06/31/37/LEGIARTI000006313796.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1762AHXXXXXAA" } }, "NOTA": { "CONTENU": "
NOTA : Ces dispositions entrent en application au plus tôt le 1er janvier 1995 et au plus tard le 1er janvier 1996, à des dates fixées par décret.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1681 quinquies, 1681 sexies, 1736", "@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 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000684770", "#text": "Loi 93-1353 1993-12-30 art. 47 V", "@sens": "source", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@id": "LEGIARTI000006318982", "@num": "47", "#text": "Loi n°93-1353 du 30 décembre 1993 - art. 47 (V) JORF 31 décembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000684770", "@nortexte": "BUDX9300185L", "@numtexte": "93-1353", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1993-12-30" }, { "@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": "LEGIARTI000006313796", "@fin": "2006-01-01", "@num": "1762 septies", "@etat": "ABROGE", "@debut": "1994-09-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. Le non-respect d'une obligation visée au 3 de l'article 1681 quinquies et à l'article 1681 sexies entraîne l'application d'une majoration de 0,2 p. 100 du montant des sommes dont le versement a été effectué selon un autre mode de paiement.
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II. Les dispositions des deuxième et troisième alinéas de l'article 1736 sont applicables à la majoration instituée par le I.
" } }, "LEGIARTI000006313798": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1762 octies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313798", "URL": "article/LEGI/ARTI/00/00/06/31/37/LEGIARTI000006313798.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1762AIXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1679 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 1999", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1999-11-22 6E-9-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000209044", "#text": "Loi 98-1266 1998-12-30 art. 44 A XII Finances pour 1998 JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313797", "@fin": "1999-03-31", "@num": "1762 octies", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313798", "@fin": "2006-01-01", "@num": "1762 octies", "@etat": "ABROGE", "@debut": "1999-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le défaut de production de la déclaration ou le défaut ou l'insuffisance de paiement de l'acompte ou du solde dans les délais prévus à l'article 1679 septies ou les omissions ou inexactitudes relevées dans les renseignements devant figurer dans la déclaration entraînent l'application d'une majoration égale à 10 p. 100 des droits mis à la charge du contribuable ou résultant de la déclaration tardive.
\n
" } }, "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.
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" } }, "LEGIARTI000006313801": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1763 D", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313801", "URL": "article/LEGI/ARTI/00/00/06/31/38/LEGIARTI000006313801.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1763AEXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 170", "@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 2002", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006716681", "@num": "19", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716442", "@num": "3", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 3 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@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": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313800", "@fin": "2002-01-01", "@num": "1763 D", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313801", "@fin": "2006-01-01", "@num": "1763 D", "@etat": "ABROGE", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute infraction aux dispositions du troisième alinéa du 1 de l'article 170 donne lieu à l'application d'une amende égale à 5 % des sommes non déclarées.
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Toutefois, le montant de cette amende ne peut être ni inférieur à 150 euros ni supérieur à 1 500 euros ; lorsqu'aucune infraction aux dispositions du 1 de l'article 170 n'a été commise au cours des trois années précédentes, ces montants sont réduits à 75 euros et 750 euros.
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Cette amende est établie et recouvrée comme en matière d'impôt sur le revenu.
" } }, "LEGIARTI000006313805": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1764", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313805", "URL": "article/LEGI/ARTI/00/00/06/31/38/LEGIARTI000006313805.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1764AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 210 E", "@sens": "source", "@typelien": "CITATION" }, { "@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": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGITEXT000025738132", "#text": "Décret n°2012-538\n du 20 avril 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025715335", "@nortexte": "EFIE1203535D", "@numtexte": "2012-538", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-04-20" }, { "@id": "LEGIARTI000044637025", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048833709", "@num": "210 F", "#text": "Code général des impôts, CGI. - art. 210 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030086402", "@num": "238 octies A", "#text": "Code général des impôts, CGI. - art. 238 octies A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049244442", "@fin": "1954-08-15", "@num": "1764", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049625006", "@fin": "1979-07-01", "@num": "1764", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313803", "@fin": "2002-01-01", "@num": "1764", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313804", "@fin": "2006-01-01", "@num": "1764", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006313805", "@fin": "2005-12-31", "@num": "1764", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313806", "@fin": "2006-07-16", "@num": "1764", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313807", "@fin": "2006-12-31", "@num": "1764", "@etat": "MODIFIE", "@debut": "2006-07-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313808", "@fin": "2009-02-06", "@num": "1764", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020216095", "@fin": "2009-04-10", "@num": "1764", "@etat": "MODIFIE", "@debut": "2009-02-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020548782", "@fin": "2011-01-01", "@num": "1764", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374054", "@fin": "2011-12-30", "@num": "1764", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025091937", "@fin": "2018-01-01", "@num": "1764", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036426978", "@fin": "2020-07-25", "@num": "1764", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042160205", "@fin": "2020-12-31", "@num": "1764", "@etat": "MODIFIE", "@debut": "2020-07-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042908832", "@fin": "2022-05-07", "@num": "1764", "@etat": "MODIFIE", "@debut": "2020-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045764801", "@fin": "2999-01-01", "@num": "1764", "@etat": "VIGUEUR", "@debut": "2022-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La société bénéficiaire d'un apport soumis aux dispositions de l'article 210 E qui ne respecte pas l'engagement mentionné au II de cet article est redevable d'une amende dont le montant est égal à 25 % de la valeur d'apport de l'actif pour lequel l'engagement de conservation n'a pas été respecté.
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" } }, "LEGIARTI000006313811": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1766", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313811", "URL": "article/LEGI/ARTI/00/00/06/31/38/LEGIARTI000006313811.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1766AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 AA", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@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": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@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": "LEGIARTI000044981353", "@num": "L96 G", "#text": "Livre des procédures fiscales - art. L96 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049244527", "@fin": "1955-07-01", "@num": "1766", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049670428", "@fin": "1979-07-01", "@num": "1766", "@etat": "MODIFIE", "@debut": "1955-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313809", "@fin": "2002-01-01", "@num": "1766", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313810", "@fin": "2004-03-27", "@num": "1766", "@etat": "ABROGE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313811", "@fin": "2009-01-01", "@num": "1766", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058480", "@fin": "2012-03-16", "@num": "1766", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516120", "@fin": "2017-01-01", "@num": "1766", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033817685", "@fin": "2999-01-01", "@num": "1766", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les personnes physiques qui ne se conforment pas aux obligations prévues par l'article 1649 AA sont passibles d'une amende égale à 25 % des versements effectués au titre des contrats non déclarés. Lorsque le contribuable apporte la preuve que le Trésor n'a subi aucun préjudice, le taux de l'amende est ramené à 5 % et son montant plafonné à 750 Euros.
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" } }, "LEGIARTI000006313815": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1767", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313815", "URL": "article/LEGI/ARTI/00/00/06/31/38/LEGIARTI000006313815.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1767AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 243 bis, 243 ter, 158", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@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": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049244566", "@fin": "1979-07-01", "@num": "1767", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313812", "@fin": "1995-10-27", "@num": "1767", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313813", "@fin": "2002-01-01", "@num": "1767", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313814", "@fin": "2004-03-27", "@num": "1767", "@etat": "ABROGE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006313815", "@fin": "2005-12-31", "@num": "1767", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313816", "@fin": "2007-01-01", "@num": "1767", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313817", "@fin": "2012-05-07", "@num": "1767", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025841946", "@fin": "2999-01-01", "@num": "1767", "@etat": "VIGUEUR", "@debut": "2012-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les sociétés qui ne se conforment pas aux prescriptions énoncées à l'article 243 bis sont passibles d'une amende fiscale égale à 5 % du montant des revenus concernés qui ne peut excéder 750 Euros par distribution. Celles qui, en application des dispositions du même article, mentionnent à tort les revenus qu'elles distribuent comme éligibles à la réfaction de 50 % sont passibles d'une amende fiscale égale à 25 % du montant des revenus en cause. Ces amendes ne sont pas applicables lorsque les sociétés concernées apportent la preuve que le Trésor n'a subi aucun préjudice.
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2. Les personnes mentionnées à l'article 243 ter qui ne se conforment pas aux prescriptions de cet article ou qui identifient à tort les revenus qu'elles paient comme éligibles à la réfaction de 50 % sont passibles d'une amende fiscale égale à 5 % du montant des revenus en cause, ne pouvant excéder 750 Euros pour chaque mise en paiement.
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3. Les sociétés ou organismes mentionnés au 4° du 3 de l'article 158 ou, à défaut de personnalité morale, leur gérant ou représentant à l'égard des tiers, qui procèdent à une ventilation de leurs distributions ou répartitions conformément aux dispositions du sixième alinéa du 4° du 3 du même article conduisant à les considérer à tort comme éligibles à la réfaction de 50 % mentionnée au 2° du 3 de l'article précité sont passibles d'une amende fiscale égale à 25 % du montant des revenus concernés. Cette amende n'est pas applicable lorsque cette ventilation erronée des distributions ou répartitions est faite sur la base des informations déclarées ou communiquées par les sociétés distributrices en application de l'article 243 bis ou, s'agissant de revenus perçus d'autres sociétés ou organismes mentionnés au 4° du 3 de l'article 158, lorsque cette ventilation correspond à celle opérée par ces derniers.
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4. Le non-respect des modalités de ventilation des revenus distribués ou répartis par les sociétés ou organismes mentionnés au 4° du 3 de l'article 158 en application du sixième alinéa dudit 4° est passible d'une amende annuelle de 1 500 Euros. Cette amende n'est pas applicable lorsque celle mentionnée au 3 est appliquée pour les mêmes revenus.
" } }, "LEGIARTI000006313818": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1768", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313818", "URL": "article/LEGI/ARTI/00/00/06/31/38/LEGIARTI000006313818.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1768AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1671 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1734 ter A", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000032701671", "@num": "210 B", "#text": "Code général des impôts, CGI. - art. 210 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032701662", "@num": "210 B bis", "#text": "Code général des impôts, CGI. - art. 210 B bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@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": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049244608", "@fin": "1954-08-15", "@num": "1768", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049625042", "@fin": "1979-07-01", "@num": "1768", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313818", "@fin": "2006-01-01", "@num": "1768", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313819", "@fin": "2018-01-01", "@num": "1768", "@etat": "ABROGE", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute personne physique ou morale, toute association ou tout organisme qui s'est abstenu d'opérer les retenues de l'impôt sur le revenu prévues à l'article 1671 A ou qui, sciemment, n'a opéré que des retenues insuffisantes, est passible d'une amende égale au montant des retenues non effectuées.
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" } }, "LEGIARTI000006313821": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1768 bis A", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313821", "URL": "article/LEGI/ARTI/00/00/06/31/38/LEGIARTI000006313821.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1768ABXXXXXBB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 243 bis, 243 ter, 158", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006240029", "@num": "1", "#text": "Décret n°2005-330 du 6 avril 2005 - art. 1 () JORF 8 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000889388", "@nortexte": "BUDF0500007D", "@numtexte": "2005-330", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@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" }, { "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313820", "@fin": "2005-01-01", "@num": "1768 bis A", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006313821", "@fin": "2006-01-01", "@num": "1768 bis A", "@etat": "ABROGE", "@debut": "2005-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les sociétés qui ne se conforment pas aux prescriptions énoncées à l'article 243 bis sont passibles d'une amende fiscale égale à 5 % du montant des revenus concernés qui ne peut excéder 750 Euros par distribution. Celles qui, en application des dispositions du même article, mentionnent à tort les revenus qu'elles distribuent comme éligibles à la réfaction de 50 % sont passibles d'une amende fiscale égale à 25 % du montant des revenus concernés. Ces amendes ne sont pas applicables lorsque les sociétés concernées apportent la preuve que le Trésor n'a subi aucun préjudice.
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2. Les personnes visées à l'article 243 ter qui ne se conforment pas aux prescriptions de cet article ou qui identifient à tort les revenus qu'elles paient comme éligibles à la réfaction de 50 % sont passibles d'une amende fiscale égale à 5 % du montant des revenus concernés, ne pouvant excéder 750 Euros pour chaque mise en paiement.
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3. Les sociétés ou organismes mentionnés au 4° du 3 de l'article 158 ou, à défaut de personnalité morale, leur gérant ou représentant à l'égard des tiers, qui procèdent à une ventilation de leurs distributions ou répartitions conformément aux dispositions du sixième alinéa du 4° du 3 du même article conduisant à les considérer à tort comme éligibles à la réfaction de 50 % mentionnée au 2° du 3 de l'article précité sont passibles d'une amende fiscale égale à 25 % du montant des revenus concernés. Cette amende n'est pas applicable lorsque cette ventilation erronée des distributions ou répartitions est effectuée sur la base des informations déclarées ou communiquées par les sociétés distributrices en application de l'article 243 bis ou, s'agissant de revenus perçus d'autres sociétés ou organismes mentionnés au 4° du 3 de l'article 158, lorsque cette ventilation correspond à celle opérée par ces derniers.
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4. Le non-respect des modalités de ventilation des revenus distribués ou répartis par les sociétés ou organismes mentionnés au 4° du 3 de l'article 158 en application du sixième alinéa dudit 4° est passible d'une amende annuelle de 1 500 Euros. Cette amende n'est pas applicable lorsque celle mentionnée au 3 est appliquée pour les mêmes revenus.
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5. Les infractions mentionnées aux 1 à 4 sont constatées et les amendes correspondantes sont prononcées, recouvrées, garanties et contestées selon les règles prévues pour les taxes sur le chiffre d'affaires.
" } }, "LEGIARTI000006313822": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1768 quater", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006313822", "URL": "article/LEGI/ARTI/00/00/06/31/38/LEGIARTI000006313822.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1768ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "@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 22 avril 1998", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1998-10-01 13N-2-98", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000006320049", "@num": "87", "#text": "Loi - art. 87 () JORF 31 décembre 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000569621", "@nortexte": "ECOX9700109L", "@numtexte": "97-1269", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1997-12-30" }, { "@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": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@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": "LEGIARTI000006313822", "@fin": "2006-01-01", "@num": "1768 quater", "@etat": "ABROGE", "@debut": "1998-04-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toute personne, organisme ou groupement qui délivre irrégulièrement des certificats, reçus, états ou attestations permettant à un contribuable d'obtenir une déduction du revenu ou du bénéfice imposables, ou une réduction d'impôt, est passible d'une amende fiscale égale à 25 % des sommes indûment mentionnées sur ces documents.
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Cette amende est établie et recouvrée selon les mêmes procédures et sous les mêmes garanties et privilèges que ceux prévus pour l'impôt sur le revenu. Les réclamations sont présentées, instruites et jugées selon les règles applicables à cet impôt.
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Les dirigeants de droit ou de fait des personnes morales émettrices des documents mentionnés au premier alinéa, qui étaient en fonction au moment de la délivrance, sont solidairement responsables du paiement de l'amende, si leur mauvaise foi est établie.
" } }, "LEGIARTI000006313823": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1768 quinquies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313823", "URL": "article/LEGI/ARTI/00/00/06/31/38/LEGIARTI000006313823.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1768AEXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1725, 87, 87 A, 88, 241", "@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 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006320703", "@num": "24", "#text": "Loi - art. 24 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@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": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@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": "LEGIARTI000006313823", "@fin": "2006-01-01", "@num": "1768 quinquies", "@etat": "ABROGE", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Par dérogation aux dispositions prévues au 1 de l'article 1725, les personnes qui ne se conforment pas aux obligations prévues par les articles 87, 87 A, 88 et 241 sont redevables d'une amende fiscale égale à 5 % du montant des sommes non déclarées.
\n
L'infraction est constatée et l'amende est prononcée, recouvrée, garantie et contestée selon les règles applicables en matière de taxe sur la valeur ajoutée.(1)
\n
(1) Ces dispositions s'appliquent pour les sommes versées à compter du 1er janvier 2000.
" } }, "LEGIARTI000006313826": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1770 quater", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313826", "URL": "article/LEGI/ARTI/00/00/06/31/38/LEGIARTI000006313826.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1770ADXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 240, 238, 1725, 1726", "@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" }, { "@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": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@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": "LEGIARTI000006313826", "@fin": "2006-01-01", "@num": "1770 quater", "@etat": "ABROGE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque le régime fiscal auquel est soumise la partie versante visée au 2 de l'article 240 ne permet pas, en fait, l'application de la sanction prévue à l'article 238, premier alinéa, les amendes prévues aux articles 1725 et 1726 ne peuvent être inférieures à 25 % du montant des sommes non déclarées.
\n
" } }, "LEGIARTI000006313827": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1770 quinquies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313827", "URL": "article/LEGI/ARTI/00/00/06/31/38/LEGIARTI000006313827.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1770AEXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 244 bis A I", "@sens": "source", "@typelien": "CITATION" }, { "@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" }, { "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@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": "LEGIARTI000006313827", "@fin": "2006-01-01", "@num": "1770 quinquies", "@etat": "ABROGE", "@debut": "1979-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les infractions aux dispositions du I de l'article 244 bis A donnent lieu à une amende fiscale égale aux droits éludés, et recouvrée comme en matière de taxes sur le chiffre d'affaires.
\n
" } }, "LEGIARTI000006313829": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1770 septies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006313829", "URL": "article/LEGI/ARTI/00/00/06/31/38/LEGIARTI000006313829.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1770AGXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1668 1 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006318142", "@num": "10", "#text": "Loi - art. 10 (V) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000359191", "#text": "Décret 92-836 1992-08-27", "@sens": "source", "@cidtexte": "JORFTEXT000000359191", "@nortexte": "BUDF9200027D", "@numtexte": "92-836", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "@id": "JORFTEXT000000545997", "#text": "Décret 93-1127 1993-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@id": "LEGIARTI000006323318", "@num": "17", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 17 () JORF 8 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000006323326", "@num": "25", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 25 (V) JORF 8 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "ABROGATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@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 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Loi 92-1376 1976-12-30 art. 11 III Finances pour 1993 JORF 31 décembre 1992", "@sens": "source", "@typelien": "PEREMPTION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@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": "LEGIARTI000006313829", "@fin": "2006-01-01", "@num": "1770 septies", "@etat": "ABROGE", "@debut": "1992-07-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsqu'une entreprise s'est placée à tort sous le régime du taux réduit des acomptes d'impôt sur les sociétés prévu au 1 bis de l'article 1668, les insuffisances de versements qui en résultent donnent lieu au paiement d'une amende égale à 10 p. 100 de leur montant. La constatation, le contrôle, le recouvrement, le contentieux, les garanties et les sanctions de cette amende sont assurés et suivis comme en matière d'impôt sur les sociétés.
\n
" } }, "LEGIARTI000006313830": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1770 octies", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1993-08-18" } }, "META_COMMUN": { "ID": "LEGIARTI000006313830", "URL": "article/LEGI/ARTI/00/00/06/31/38/LEGIARTI000006313830.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1770AHXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 150 V bis à 150 V sexies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1788 ter", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006934303", "@num": "1", "#text": "Décret n°93-1127 du 24 septembre 1993 - art. 1 () JORF 28 septembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000545997", "@nortexte": "BUDF9300032D", "@numtexte": "93-1127", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-24" }, { "@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" }, { "@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 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@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": "LEGIARTI000006313830", "@fin": "2006-01-01", "@num": "1770 octies", "@etat": "ABROGE", "@debut": "1993-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les infractions aux articles 150 V bis à 150 V sexies donnent lieu à une amende fiscale égale aux droits éludés et recouvrée comme en matière de taxes sur le chiffre d'affaires.
\n
" } }, "LEGIARTI000006314337": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1760", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006314337", "URL": "article/LEGI/ARTI/00/00/06/31/43/LEGIARTI000006314337.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1760AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@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": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000006308214", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049244332", "@fin": "1954-08-15", "@num": "1760", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049624979", "@fin": "2006-01-01", "@num": "1760", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006314337", "@fin": "2999-01-01", "@num": "1760", "@etat": "VIGUEUR", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toute infraction aux dispositions du troisième alinéa du 1 de l'article 170 donne lieu à l'application d'une amende égale à 5 % des sommes non déclarées, sans que le montant de cette amende puisse être inférieur à 150 € ou supérieur à 1 500 € ; lorsqu'aucune infraction aux dispositions du 1 de l'article 170 n'a été commise au cours des trois années précédentes, ces montants sont réduits respectivement à 75 € et 750 €.

\n
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L221-32 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049244494", "@fin": "1954-08-15", "@num": "1765", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049625025", "@fin": "2006-01-01", "@num": "1765", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314338", "@fin": "2014-01-01", "@num": "1765", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028438257", "@fin": "2019-05-24", "@num": "1765", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038612425", "@fin": "2999-01-01", "@num": "1765", "@etat": "VIGUEUR", "@debut": "2019-05-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Si l'une des conditions prévues pour l'application de la loi n° 92-666 du 16 juillet 1992 modifiée relative au plan d'épargne en actions n'est pas remplie, le plan est clos, dans les conditions définies au 2 du II de l'article 150-0 A et à l'article L.221-32 du code monétaire et financier à la date où le manquement a été commis et les cotisations d'impôt résultant de cette clôture sont immédiatement exigibles.
\n
" } }, "LEGIARTI000006314717": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1759", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006314717", "URL": "article/LEGI/ARTI/00/00/06/31/47/LEGIARTI000006314717.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1759AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "@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": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000006307263", "@num": "117", "#text": "Code général des impôts, CGI. - art. 117 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752122", "@num": "175", "#text": "Code général des impôts, CGI. - art. 175 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816283", "@num": "1754", "#text": "Code général des impôts, CGI. - art. 1754 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309160", "@num": "240", "#text": "Code général des impôts, CGI. - art. 240 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162919", "@fin": "2999-01-01", "#text": "2 : Amendes fiscales", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006314717", "@fin": "2999-01-01", "@num": "1759", "@etat": "VIGUEUR", "@debut": "2006-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les sociétés et les autres personnes morales passibles de l'impôt sur les sociétés qui versent ou distribuent, directement ou par l'intermédiaire de tiers, des revenus à des personnes dont, contrairement aux dispositions des articles 117 et 240, elles ne révèlent pas l'identité, sont soumises à une amende égale à 100 % des sommes versées ou distribuées. Lorsque l'entreprise a spontanément fait figurer dans sa déclaration de résultat le montant des sommes en cause, le taux de l'amende est ramené à 75 %.
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000006296238", "cible": false, "cidtexte": "JORFTEXT000000261609", "id": "LEGIARTI000006323318", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006313822", "cible": false, "cidtexte": "JORFTEXT000000261609", "id": "LEGIARTI000006323318", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006298200", "cible": false, "cidtexte": "JORFTEXT000000261609", "id": "LEGIARTI000006323318", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006313037", "cible": false, "cidtexte": "JORFTEXT000000261609", "id": "LEGIARTI000006323318", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006313811", "cible": false, "cidtexte": "JORFTEXT000000261609", "id": "LEGIARTI000006323318", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006313054", "cible": false, "cidtexte": "JORFTEXT000000261609", "id": "LEGIARTI000006323318", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006313801", "cible": false, 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Article 17 ENTIEREMENT_MODIF (Ordonnance n° 2005-1512 du 7 décembre 2005 relative à des mesures de simplification en matière fiscale et à l'harmonisation et l'aménagement du régime des pénalités)