{ "article": { "LEGIARTI000006325374": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1987-12-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006325374", "URL": "article/LEGI/ARTI/00/00/06/32/53/LEGIARTI000006325374.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHQRXXXXXX003AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 347 I 3", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000321412", "#text": "Loi 87-502 1987-07-08", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "LEGIARTI000006325372", "@num": "1", "#text": "Décret n°87-985 du 8 décembre 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000523057", "@nortexte": "BUDZ8700006D", "@numtexte": "87-985", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-08" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000523057", "@nor": "BUDZ8700006D", "@num": "87-985", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°87-985 du 8 décembre 1987 RELATIF A LA COMPOSITION ET AU FONCTIONNEMENT DE LA COMMISSION DEPARTEMENTALE DES IMPOTS DIRECTS ET DES TAXES SUR LE CHIFFRE D'AFFAIRES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000523057", "@c_titre_court": "Décret n°87-985 du 8 décembre 1987" }, { "@fin": "2999-01-01", "#text": "Décret n°87-985 du 8 décembre 1987 relatif à la composition et au fonctionnement de la commission départementale des impôts directs et des taxes sur le chiffre d'affaires", "@debut": "1987-12-09", "@id_txt": "LEGITEXT000006066268", "@c_titre_court": "Décret n°87-985 du 8 décembre 1987" } ], "@date_publi": "1987-12-09", "@date_signature": "1987-12-08" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006325374", "@fin": "2999-01-01", "@num": "3", "@etat": "VIGUEUR", "@debut": "1987-12-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour la désignation des représentants des contribuables appelés à siéger en 1988, la date prévue à l'article 347-I-3 ci-dessus est reportée au 31 décembre 1987.
\n
" } }, "LEGIARTI000006325371": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-11-04", "DATE_DEBUT": "1987-12-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006325371", "URL": "article/LEGI/ARTI/00/00/06/32/53/LEGIARTI000006325371.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHQRXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1651 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1651 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1651 C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1651 D", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 347", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000321412", "#text": "Loi 87-502 1987-07-08", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "LEGIARTI000006325374", "@num": "3", "#text": "Décret n°87-985 du 8 décembre 1987 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000523057", "@nortexte": "BUDZ8700006D", "@numtexte": "87-985", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-08" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000523057", "@nor": "BUDZ8700006D", "@num": "87-985", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°87-985 du 8 décembre 1987 RELATIF A LA COMPOSITION ET AU FONCTIONNEMENT DE LA COMMISSION DEPARTEMENTALE DES IMPOTS DIRECTS ET DES TAXES SUR LE CHIFFRE D'AFFAIRES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000523057", "@c_titre_court": "Décret n°87-985 du 8 décembre 1987" }, { "@fin": "2999-01-01", "#text": "Décret n°87-985 du 8 décembre 1987 relatif à la composition et au fonctionnement de la commission départementale des impôts directs et des taxes sur le chiffre d'affaires", "@debut": "1987-12-09", "@id_txt": "LEGITEXT000006066268", "@c_titre_court": "Décret n°87-985 du 8 décembre 1987" } ], "@date_publi": "1987-12-09", "@date_signature": "1987-12-08" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006325371", "@fin": "2004-11-04", "@num": "1", "@etat": "MODIFIE", "@debut": "1987-12-09", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006325372", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "2004-11-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'article 347 de l'annexe III au code général des impôts est ainsi rédigé :
\n
\" Art. 347. - I. - 1. Sous réserve des dispositions des deuxième et troisième alinéas ci-après, les représentants des contribuables sont désignés par les organisations ou organismes représentatifs au niveau départemental.
\n
\" Les organisations ou organismes à compétence interdépartementale désignent les représentants des contribuables parmi les professionnels exerçant dans le ressort de la commission.
\n
\" Le représentant salarié visé à l'article 1651 B est désigné par les organisations ou organismes nationaux représentatifs des ingénieurs et cadres supérieurs.
\n
\" 2. Les membres de la commission doivent être de nationalité française, âgés de vingt-cinq ans au moins et jouir de leurs droits civils.
\n
\" L'expert-comptable visé à l'article 1651 du code général des impôts doit être inscrit au tableau régional de l'ordre et exercer son activité dans le ressort de la commission.
\n
\" 3. Les organisations ou organismes représentatifs adressent la liste des représentants qu'ils désignent au secrétariat de la commission le 1er décembre au plus tard, pour l'année suivante.
\n
\" Les représentants des contribuables sont désignés pour une année. Leur mandat est renouvelable par tacite reconduction.
\n
\" Lorsqu'il existe dans un même département plusieurs organisations ou organismes ayant vocation à désigner des membres, et à défaut d'accord entre eux, les représentants des contribuables sont désignés par le commissaire de la République au vu des propositions de ces organisations ou organismes.
\n
\" En cas de retard, d'empêchement ou d'absence de désignation des représentants des contribuables, la commission est valablement constituée.
\n
\" 4. Les organismes consulaires doivent consulter les organisations patronales interprofessionnelles avant d'établir la liste des représentants qu'ils désignent.
\n
\" II. - 1. Pour l'application du deuxième alinéa de l'article 1651 A, les représentants des contribuables sont choisis parmi les propriétaires ruraux et exploitants agricoles, passibles de l'impôt sur le revenu au titre des bénéfices de l'exploitation agricole.
\n
\" 2. Pour l'application de l'article 1651 C, les membres désignés par les fédérations départementales des syndicats d'exploitants agricoles sont choisis parmi les propriétaires ruraux passibles de l'impôt sur le revenu dans la catégorie des bénéfices agricoles.
\n
\" 3. Pour les matières visées à l'article 1651 D, les membres désignés représentent les différentes régions agricoles du département.
\n
\" Dans le cas prévu au premier alinéa de l'article 1651 D, les représentants des contribuables sont choisis moitié parmi les propriétaires ruraux et moitié parmi les exploitants agricoles, passibles de l'impôt sur le revenu au titre des bénéfices de l'exploitation agricole.
\n
\" Dans le cas prévu au deuxième alinéa de l'article 1651 D, les représentants des contribuables désignés par la chambre d'agriculture sont choisis moitié parmi les propriétaires ruraux sur proposition des fédérations départementales des syndicats de la propriété agricole et des fédérations départementales des syndicats d'exploitants agricoles et moitié parmi les exploitants agricoles passibles de l'impôt sur le revenu au titre des bénéfices de l'exploitation agricole, sur proposition des fédérations départementales des syndicats d'exploitants agricoles.
\n
\" Lorsque la commission se prononce sur les tarifs d'évaluation ou les coefficients d'actualisation des valeurs locatives des bois et forêts, un des représentants des contribuables doit être propriétaire de bois et forêts ; il est appelé à siéger.
\n
\" III. - 1. Sous réserve des dispositions ci-après, il est désigné deux suppléants pour un titulaire.
\n
\" 2. Pour la ville de Paris, si le président de la commission le juge utile, le nombre de suppléants peut être augmenté jusqu'à :
\n
\" - soixante, en ce qui concerne les représentants des contribuables désignés par la chambre de commerce et d'industrie ;
\n
\" - quinze, en ce qui concerne les représentants désignés par la chambre des métiers et par les organisations ou organismes professionnels regroupant les titulaires de revenus non commerciaux.
\n
\" 3. Pour les départements de plus d'un million d'habitants, la majoration visée au deuxième alinéa du 2 est fixée à trente.
\n
\" IV. - Lorsqu'en matière de taxes sur le chiffre d'affaires la commission est saisie d'un litige intéressant un contribuable qui relève de l'administration des douanes et des droits indirects au regard desdites taxes, l'un des représentants de la direction générale des impôts peut être remplacé par un fonctionnaire de la direction générale des douanes et des droits indirects. \"
\n
" } }, "LEGIARTI000006325372": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2004-11-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006325372", "URL": "article/LEGI/ARTI/00/00/06/32/53/LEGIARTI000006325372.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAHQRXXXXXX001AAXXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1651 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1651 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1651 C", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1651 D", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 347", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000321412", "#text": "Loi 87-502 1987-07-08", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "TXT_SOURCE", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "LEGIARTI000006325374", "@num": "3", "#text": "Décret n°87-985 du 8 décembre 1987 - art. 3 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000523057", "@nortexte": "BUDZ8700006D", "@numtexte": "87-985", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-08" }, { "@id": "LEGIARTI000006289896", "@num": "1", "#text": "Décret n°2004-1164 du 2 novembre 2004 - art. 1 () JORF 4 novembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000607119", "@nortexte": "PMEA0420016D", "@numtexte": "2004-1164", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-11-02" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000523057", "@nor": "BUDZ8700006D", "@num": "87-985", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n°87-985 du 8 décembre 1987 RELATIF A LA COMPOSITION ET AU FONCTIONNEMENT DE LA COMMISSION DEPARTEMENTALE DES IMPOTS DIRECTS ET DES TAXES SUR LE CHIFFRE D'AFFAIRES", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000523057", "@c_titre_court": "Décret n°87-985 du 8 décembre 1987" }, { "@fin": "2999-01-01", "#text": "Décret n°87-985 du 8 décembre 1987 relatif à la composition et au fonctionnement de la commission départementale des impôts directs et des taxes sur le chiffre d'affaires", "@debut": "1987-12-09", "@id_txt": "LEGITEXT000006066268", "@c_titre_court": "Décret n°87-985 du 8 décembre 1987" } ], "@date_publi": "1987-12-09", "@date_signature": "1987-12-08" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006325371", "@fin": "2004-11-04", "@num": "1", "@etat": "MODIFIE", "@debut": "1987-12-09", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006325372", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "2004-11-04", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'article 347 de l'annexe III au code général des impôts est ainsi rédigé :
\n
\" Art. 347. - I. - 1. Sous réserve des dispositions des deuxième et troisième alinéas ci-après, les représentants des contribuables sont désignés par les organisations ou organismes représentatifs au niveau départemental.
\n
\" Les organisations ou organismes à compétence interdépartementale désignent les représentants des contribuables parmi les professionnels exerçant dans le ressort de la commission.
\n
\" Le représentant salarié visé à l'article 1651 B est désigné par les organisations ou organismes nationaux représentatifs des ingénieurs et cadres supérieurs.
\n
\" 2. Les membres de la commission doivent être de nationalité française, âgés de vingt-cinq ans au moins et jouir de leurs droits civils.
\n
\" L'expert-comptable visé à l'article 1651 du code général des impôts doit être inscrit au tableau régional de l'ordre et exercer son activité dans le ressort de la commission.
\n
\" 3. Les organisations ou organismes représentatifs adressent la liste des représentants qu'ils désignent au secrétariat de la commission le 1er décembre au plus tard, pour l'année suivante.
\n
\" Les représentants des contribuables sont désignés pour une année. Leur mandat est renouvelable par tacite reconduction.
\n
\" Lorsqu'il existe dans un même département plusieurs organisations ou organismes ayant vocation à désigner des membres, et à défaut d'accord entre eux, les représentants des contribuables sont désignés par le commissaire de la République au vu des propositions de ces organisations ou organismes.
\n
\" En cas de retard, d'empêchement ou d'absence de désignation des représentants des contribuables, la commission est valablement constituée.
\n
\" 4. Les organismes consulaires doivent consulter les organisations patronales interprofessionnelles avant d'établir la liste des représentants qu'ils désignent.
\n
\" II. - 1. Pour l'application du deuxième alinéa de l'article 1651 A, les représentants des contribuables sont choisis parmi les propriétaires ruraux et exploitants agricoles, passibles de l'impôt sur le revenu au titre des bénéfices de l'exploitation agricole.
\n
\" 2. Pour l'application de l'article 1651 C, les membres désignés par les fédérations départementales des syndicats d'exploitants agricoles sont choisis parmi les propriétaires ruraux passibles de l'impôt sur le revenu dans la catégorie des bénéfices agricoles.
\n
\" 3. Pour les matières visées à l'article 1651 D, les membres désignés représentent les différentes régions agricoles du département.
\n
\" Dans le cas prévu au premier alinéa de l'article 1651 D, les représentants des contribuables sont choisis moitié parmi les propriétaires ruraux et moitié parmi les exploitants agricoles, passibles de l'impôt sur le revenu au titre des bénéfices de l'exploitation agricole.
\n
\" Dans le cas prévu au deuxième alinéa de l'article 1651 D, les représentants des contribuables désignés par la chambre d'agriculture sont choisis moitié parmi les propriétaires ruraux sur proposition des fédérations départementales des syndicats de la propriété agricole et des fédérations départementales des syndicats d'exploitants agricoles et moitié parmi les exploitants agricoles passibles de l'impôt sur le revenu au titre des bénéfices de l'exploitation agricole, sur proposition des fédérations départementales des syndicats d'exploitants agricoles.
\n
\" Lorsque la commission se prononce sur les tarifs d'évaluation ou les coefficients d'actualisation des valeurs locatives des bois et forêts, un des représentants des contribuables doit être propriétaire de bois et forêts ; il est appelé à siéger.
\n
\" III. - 1. Sous réserve des dispositions ci-après, il est désigné deux suppléants pour un titulaire.
\n
\" 2. Pour la ville de Paris, si le président de la commission le juge utile, le nombre de suppléants peut être augmenté jusqu'à :
\n
\" - soixante, en ce qui concerne les représentants des contribuables désignés par la chambre de commerce et d'industrie ;
\n
\" - quinze, en ce qui concerne les représentants désignés par la chambre de métiers et de l'artisanat et par les organisations ou organismes professionnels regroupant les titulaires de revenus non commerciaux.
\n
\" 3. Pour les départements de plus d'un million d'habitants, la majoration visée au deuxième alinéa du 2 est fixée à trente.
\n
\" IV. - Lorsqu'en matière de taxes sur le chiffre d'affaires la commission est saisie d'un litige intéressant un contribuable qui relève de l'administration des douanes et des droits indirects au regard desdites taxes, l'un des représentants de la direction générale des impôts peut être remplacé par un fonctionnaire de la direction générale des douanes et des droits indirects. \"
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006325371", "cible": false, "cidtexte": "JORFTEXT000000523057", "id": "LEGIARTI000006325374", "typelien": "SPEC_APPLI" }, { "article_id": "LEGIARTI000006325372", "cible": false, "cidtexte": "JORFTEXT000000523057", "id": "LEGIARTI000006325374", "typelien": "SPEC_APPLI" } ], "texte_version": { "JORFTEXT000000321412": { "SM": { "CONTENU": "TITRE 1 (ART. 1 A 20): DISPOSITIONS PORTANT MODIFICATION DU CODE GENERAL DES IMPOTS.
TITRE 2 (ART. 21 A 26): DISPOSITIONS PORTANT MODIFICATION DU CODE GENERAL DES DOUANES.
TITRE 3 (ART. 27 A 28): DISPOSITIONS DIVERSES.
MODIFICATION DU CODE GENERAL DES IMPOTS.
MODIFIE LES ART. 1651,39,1740,1756-BIS,1768-BIS,1783-A,1827,1828,1832,1840-N-BIS,1763-A,1741.
AJOUTE LES ART. 1651-A,1651-B,1651-C,1651-D,1651-E,1651-F,1374-BIS.
ABROGE LES ART. 1727,1729,1731,1733,1734,1728 (AL. 1),54-QUINQUIES,1758,1787,1829.
MODIFICATION DU LIVRE DES PROCEDURES FISCALES.
MODIFIE LES ART. L67,L208,L10,L12,L47,L50,L16,L16-A,L12,L76,L103,L192,L48,L49,L52,L62,L64,L271,L277.
ABROGE LES ART. L16 (AL. 4),L199-A.
INSERE LES ART. L64-B,L279-A,L80-B,L272-A.
MODIFICATION DU CODE DES DOUANES.
MODIFIE LES ART. 215,323,369,410,411,413,414,415,416,459,369." }, "ABRO": { "CONTENU": "Texte partiellement codifié dans le CGI: articles 2 (III et VI), 5-I (2°), et partiellement codifié dans le nouveau code monétaire et financier (ordonnance 2000-1223): article 24 (II)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006846441", "@num": "32", "#text": "Loi n°76-629 du 10 juillet 1976 - art. 32 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000684998", "@numtexte": "76-629", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-07-10" }, { "@id": "JORFTEXT000000684998", "#text": "Loi n° 76-629 du 10 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000684998", "@numtexte": "76-629", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-10" }, { "@id": "JORFTEXT000000515870", "#text": "Loi n° 81-1160 du 30 décembre 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006339260", "@num": "27", "#text": "Loi n°83-636 du 13 juillet 1983 - art. 27 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692492", "@numtexte": "83-636", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "LEGIARTI000006339274", "@num": "31", "#text": "Loi n°83-636 du 13 juillet 1983 - art. 31 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000692492", "@numtexte": "83-636", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFTEXT000000692492", "#text": "LOI n° 83-636 du 13 juillet 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000692492", "@numtexte": "83-636", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFARTI000001295375", "@num": "27", "#text": "LOI n° 83-636 du 13 juillet 1983 - art. 27", "@sens": "source", "@cidtexte": "JORFTEXT000000692492", "@numtexte": "83-636", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFARTI000001867275", "@num": "31", "#text": "LOI n° 83-636 du 13 juillet 1983 - art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000692492", "@numtexte": "83-636", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "JORFTEXT000000494948", "#text": "Arrêté du 24 septembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000494948", "@nortexte": "BUDD8750000A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-09-24" }, { "@id": "JORFTEXT000000696711", "#text": "Décret n°87-940 du 23 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFARTI000001112285", "@num": "1", "#text": "Décret n°87-940 du 23 novembre 1987 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFARTI000001493657", "@num": "3", "#text": "Décret n°87-940 du 23 novembre 1987 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFARTI000001690549", "@num": "4", "#text": "Décret n°87-940 du 23 novembre 1987 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000696711", "@nortexte": "BUDF8700005D", "@numtexte": "87-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFTEXT000000696712", "#text": "Décret n°87-941 du 23 novembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000696712", "@nortexte": "BUDF8700006D", "@numtexte": "87-941", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "JORFTEXT000000523057", "#text": "Décret n°87-985 du 8 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000523057", "@nortexte": "BUDZ8700006D", "@numtexte": "87-985", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-08" }, { "@id": "LEGITEXT000006066268", "#text": "Décret n°87-985 du 8 décembre 1987", "@sens": "cible", "@cidtexte": "JORFTEXT000000523057", "@nortexte": "BUDZ8700006D", "@numtexte": "87-985", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-08" }, { "@id": "LEGIARTI000006325371", "@num": "1", "#text": "Décret n°87-985 du 8 décembre 1987 - art. 1 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000523057", "@nortexte": "BUDZ8700006D", "@numtexte": "87-985", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-08" }, { "@id": "LEGIARTI000006325372", "@num": "1", "#text": "Décret n°87-985 du 8 décembre 1987 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000523057", "@nortexte": "BUDZ8700006D", "@numtexte": "87-985", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-08" }, { "@id": "LEGIARTI000006325373", "@num": "2", "#text": "Décret n°87-985 du 8 décembre 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000523057", "@nortexte": "BUDZ8700006D", "@numtexte": "87-985", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-08" }, { "@id": "LEGIARTI000006325374", "@num": "3", "#text": "Décret n°87-985 du 8 décembre 1987 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000523057", "@nortexte": "BUDZ8700006D", "@numtexte": "87-985", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1987-12-08" }, { "@id": "JORFTEXT000000656984", "#text": "Arrêté du 20 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000656984", "@nortexte": "BUDF8800013A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000509838", "#text": "Décret n°88-1001 du 20 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFARTI000001867845", "@num": "1", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFARTI000001867847", "@num": "3", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 3, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFARTI000001491806", "@num": "4", "#text": "Décret n°88-1001 du 20 octobre 1988 - art. 4, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000872790", "#text": "Décret n°88-1002 du 20 octobre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000872790", "@nortexte": "BUDF8800012D", "@numtexte": "88-1002", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000501418", "#text": "Décret n°88-1189 du 28 décembre 1988", "@sens": "cible", "@cidtexte": "JORFTEXT000000501418", "@nortexte": "BUDZ8800015D", "@numtexte": "88-1189", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-12-28" }, { "@id": "JORFTEXT000000356878", "#text": "DECRET92-305", "@sens": "cible", "@cidtexte": "JORFTEXT000000356878", "@nortexte": "BUDD9250001D", "@numtexte": "92-305", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-03-30" }, { "@id": "JORFTEXT000000375977", "#text": "AVIS", "@sens": "cible", "@cidtexte": "JORFTEXT000000375977", "@nortexte": "CETX9601463V", "@typelien": "APPLICATION", "@naturetexte": "AVIS", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000193731", "#text": "AVIS", "@sens": "cible", "@cidtexte": "JORFTEXT000000193731", "@nortexte": "CETX9803192V", "@typelien": "APPLICATION", "@naturetexte": "AVIS", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000574488", "#text": "Ordonnance2000-1223", "@sens": "cible", "@cidtexte": "JORFTEXT000000574488", "@nortexte": "ECOX0000098P", "@numtexte": "2000-1223", "@typelien": "MODIFIE", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295254", "@num": "102 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295287", "@num": "140", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295424", "@num": "171 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295423", "@num": "171 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296272", "@num": "383", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296325", "@num": "384 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 384 ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296357", "@num": "396 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295231", "@num": "93", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 93 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297158", "@num": "266", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 266 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296553", "@num": "38 sexies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299884", "@num": "403", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 403 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296891", "@num": "53 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 53 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301338", "@num": "50 undecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 50 undecies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307863", "@num": "125 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 125 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308016", "@num": "160", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 160 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308185", "@num": "163 septies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 163 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311996", "@num": "1648 A bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1648 A bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312603", "@num": "1651", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312603", "@num": "1651", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306982", "@num": "1651 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306982", "@num": "1651 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306986", "@num": "1651 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306986", "@num": "1651 B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306988", "@num": "1651 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306988", "@num": "1651 C", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306991", "@num": "1651 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306992", "@num": "1651 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306992", "@num": "1651 E", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306993", "@num": "1651 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "SPEC_APPLI", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306993", "@num": "1651 F", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312671", "@num": "1663", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1663 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312774", "@num": "1693 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1693 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312841", "@num": "1723 decies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 decies (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312820", "@num": "1723 quater", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 quater (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312816", "@num": "1723 ter A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1723 ter A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312872", "@num": "1726", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1726 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312876", "@num": "1727", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1727 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312882", "@num": "1727 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1727 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312889", "@num": "1728", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1728 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313700", "@num": "1728 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1728 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312894", "@num": "1729", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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L10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315630", "@num": "L12", "#text": "Livre des procédures fiscales - art. L12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315640", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315926", "@num": "L16 A", "#text": "Livre des procédures fiscales - art. L16 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315963", "@num": "L192", "#text": "Livre des procédures fiscales - art. L192 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315968", "@num": "L199", "#text": "Livre des procédures fiscales - art. L199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315972", "@num": "L199 A", "#text": "Livre des procédures fiscales - art. L199 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315975", "@num": "L208", "#text": "Livre des procédures fiscales - art. L208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315575", "@num": "L272 A", "#text": "Livre des procédures fiscales - art. L272 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316044", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316043", "@num": "L277", "#text": "Livre des procédures fiscales - art. L277 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315588", "@num": "L279 A", "#text": "Livre des procédures fiscales - art. L279 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315929", "@num": "L47", "#text": "Livre des procédures fiscales - art. L47 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315933", "@num": "L48", "#text": "Livre des procédures fiscales - art. L48 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315942", "@num": "L49", "#text": "Livre des procédures fiscales - art. L49 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315946", "@num": "L50", "#text": "Livre des procédures fiscales - art. L50 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315955", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315697", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315696", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315702", "@num": "L64", "#text": "Livre des procédures fiscales - art. L64 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315051", "@num": "L64 B", "#text": "Livre des procédures fiscales - art. L64 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315723", "@num": "L67", "#text": "Livre des procédures fiscales - art. L67 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315745", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315077", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315085", "@num": "L80 C", "#text": "Livre des procédures fiscales - art. L80 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315753", "@num": "L80 E", "#text": "Livre des procédures fiscales - art. L80 E (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n°87-502 du 8 juillet 1987", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "DOUANE", "PROCEDURE FISCALE", "PROCEDURE DOUANIERE", "IR", "IS", "MAJORATION", "RECOUVREMENT", "SANCTION", "SECRET PROFESSIONNEL", "TRIBUNAL", "TVA", "EVASION FISCALE", "CGI", "LIVRE DES PROCEDURES FISCALES", "CODE DES DOUANES", "AMENDE", "COMMISSION DEPARTEMENTALE DES IMPOTS DIRECTS", "CONTRIBUABLE", "CONTROLE FISCAL", "FRAUDE FISCALE", "LOI AICARDI", "CODE GENERAL DES IMPOTS", "COMMISSION DE CONCILIATION", "ARBITRAGE", "COMMISSION DEPARTEMENTALE", "IMPOT DIRECT", "TAXE SUR LE CHIFFRE D'AFFAIRES", "DISPOSITION TRANSITOIRE", "TCA", "COMMISSION DEPARTEMENTALE DES IMPOTS DIRECTS ET DES TAXES SUR LE CHIFFRE D'AFFAIRES", "COMPOSITION", "PROCEDURE CONTRADICTOIRE", "PRESIDENCE", "FONCTIONNEMENT", "INTERET DE RETARD", "TAXATION D'OFFICE", "REMBOURSEMENT", "SUCCESSION", "REDRESSEMENT", "INTERET MORATOIRE", "DECLARATION", "DELAI", "ENTREPRISE", "AMENDE FISCALE", "PENALITE", "BENEFICE IMPOSABLE", "DEDUCTION FISCALE", "CHARGE DEDUCTIBLE", "DROIT DE COMMUNICATION", "ENREGISTREMENT", "PUBLICITE FONCIERE", "FRAIS GENERAUX", "PROVISION", "SANCTION FISCALE", "BIC", "BENEFICE INDUSTRIEL ET COMMERCIAL", "BA", "BENEFICE AGRICOLE", "BENEFICE REEL", "REGIME DU FORFAIT", "CESSION", "CESSATION", "REGIME REEL", "SANCTION PENALE", "EMPRISONNEMENT", "DEGRADATION CIVIQUE", "CIRCONSTANCE ATTENUANTE", "VERIFICATION", "CHARTE DU CONTRIBUABLE", "VASFE", "EXAMEN CONTRADICTOIRE", "CONSULTATION", "INFORMATION", "PREUVE", "CHARGE DE LA PREUVE", "CONTENTIEUX", "LITIGE", "CHIFFRE D'AFFAIRES", "ERREUR", "OMISSION", "BONNE FOI", "COMPTABILITE", "PROCEDURE", "RESCRIT FISCAL", "ABUS DE DROIT", "AMENDEMENT ARRIGHI", "CONTRIBUTION INDIRECTE", "JURIDICTION JUDICIAIRE", "CONTRAINTE PAR CORPS", "POURSUITE", "DEFAUT DE PAIEMENT", "SURSIS DE PAIEMENT", "CONTESTATION", "GARANTIE", "REFERE", "SITUATION DE FAIT", "ADMINISTRATION FISCALE", "ETRANGER", "ADMINISTRATION ETRANGERE", "ASSISTANCE ADMINISTRATIVE", "FISCALITE", "EVASION", "MARCHANDISE", "IMPORTATION", "CONTREBANDE", "FRAUDE", "TRAFIC INTERNATIONAL", "FLAGRANT DELIT", "INTERROGATOIRE", "PREVENU", "CONTROLE JUDICIAIRE", "GARDE A VUE", "SAISIE", "MAIN-LEVEE", "FAUSSE DECLARATION", "AVOIR", "CHANGE", "CONTROLE DES CHANGES", "DELIT", "DELIT LIMITE", "DELIT CONTINU", "JUSTIFICATION", "ANTERIORITE", "MARCHANDISE PROHIBEE", "MARCHANDISE FORTEMENT TAXEE", "CONTRAVENTION", "CONFISCATION", "RESPONSABILITE", "SOLIDARITE", "COPREVENU", "URBANISME", "VILLE NOUVELLE", "AGGLOMERATION NOUVELLE", "SYNDICAT", "COMMUNE", "DOTATION", "RESSOURCE", "BUDGET", "DOTATION GLOBALE DE FONCTIONNEMENT", "ENVIRONNEMENT", "BOIS", "FORET", "PROTECTION DE LA NATURE", "RESERVE NATURELLE", "PARC NATIONAL", "INFRACTION", "FAUNE", "FLORE" ] }, "TITREFULL": "Loi n°87-502 du 8 juillet 1987 DITE AICARDI MODIFIANT LES PROCEDURES FISCALES ET DOUANIERES" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000321412", "NUM": "87-502", "DATE_PUBLI": "1987-07-09", "DATE_TEXTE": "1987-07-08", "ORIGINE_PUBLI": "JORF du 9 juillet 1987", "PAGE_DEB_PUBLI": 7465, "PAGE_FIN_PUBLI": 7504 } }, "META_COMMUN": { "ID": "JORFTEXT000000321412", "URL": "texte/version/JORF/TEXT/00/00/00/32/14/JORFTEXT000000321412.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX987502" } }, "ENTREPRISE": { "@texte_entreprise": "non" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000321412", "cible": true, "cidtexte": "JORFTEXT000000523057", "id": "LEGIARTI000006325374", "typelien": "TXT_SOURCE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006325374", "liens_entrants": true }

Article 3 AUTONOME VIGUEUR, en vigueur depuis le 09/12/1987 (Décret n°87-985 du 8 décembre 1987 RELATIF A LA COMPOSITION ET AU FONCTIONNEMENT DE LA COMMISSION DEPARTEMENTALE DES IMPOTS DIRECTS ET DES TAXES SUR LE CHIFFRE D'AFFAIRES)