{ "article": { "LEGIARTI000006329841": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006329841", "URL": "article/LEGI/ARTI/00/00/06/32/98/LEGIARTI000006329841.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHJVXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006315581", "@num": "L274 A", "#text": "Livre des procédures fiscales - art. L274 A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315584", "@num": "L274 B", "#text": "Livre des procédures fiscales - art. L274 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315145", "@num": "L96 A", "#text": "Livre des procédures fiscales - art. L96 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000538773", "@nor": "BUDF9500020D", "@num": "95-1282", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 95-1282 du 11 décembre 1995 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000538773", "@c_titre_court": "Décret n°95-1282 du 11 décembre 1995" }, { "@fin": "2999-01-01", "#text": "Décret n°95-1282 du 11 décembre 1995 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre", "@debut": "1995-12-13", "@id_txt": "LEGITEXT000005619950", "@c_titre_court": "Décret n°95-1282 du 11 décembre 1995" } ], "@ministere": "MINISTERE DE L'ECONOMIE ET DES FINANCES", "@date_publi": "1995-12-13", "@date_signature": "1995-12-11" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006329841", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006315145": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L96 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006315145", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315145.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL096ABXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021392894", "@num": "3", "#text": "Arrêté du 25 novembre 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021384407", "@nortexte": "BCFL0928184A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-25" }, { "#text": "CGI 1649 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI Livre des procédures fiscales L102 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000504724", "#text": "Loi 84-46 1984-01-24 art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "JORFTEXT000000538773", "#text": "Décret 95-1282 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000538773", "@nortexte": "BUDF9500020D", "@numtexte": "95-1282", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000006329841", "@num": "1", "#text": "Décret n°95-1282 du 11 décembre 1995 - art. 1 () JORF 13 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000538773", "@nortexte": "BUDF9500020D", "@numtexte": "95-1282", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000006314323", "@num": "1740 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314326", "@num": "1735", "#text": "Code général des impôts, CGI. - art. 1735 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1995-11-16 13K-3-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000024157013", "@num": "R* 96 A-1", "#text": "Livre des procédures fiscales - art. R* 96 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180125", "@fin": "2999-01-01", "#text": "18° : Opérations de transfert de fonds à l'étranger", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163096", "@fin": "2999-01-01", "#text": "Section I : Conditions d'exercice du droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315143", "@fin": "1994-09-02", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315144", "@fin": "1995-10-27", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315145", "@fin": "1997-04-11", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315146", "@fin": "1999-03-31", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315147", "@fin": "2001-03-31", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315148", "@fin": "2010-05-01", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177811", "@fin": "2013-01-30", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027012154", "@fin": "2999-01-01", "@num": "L96 A", "@etat": "VIGUEUR", "@debut": "2013-01-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Tout organisme soumis à la loi n° 84-46 du 24 janvier 1984 ou cité à l'article 8 de ladite loi doit communiquer à l'administration, sur sa demande, la date et le montant des sommes transférées à l'étranger par les personnes visées au deuxième alinéa de l'article 1649 A du code général des impôts, l'identification de l'auteur du transfert et du bénéficiaire ainsi que les références des comptes concernés en France et à l'étranger.
\n
Ces dispositions s'appliquent également aux opérations effectuées pour le compte de ces personnes sur des comptes de non-résidents.
\n
Les dispositions de l'article L. 102 B sont applicables.
" } }, "LEGIARTI000006315581": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L274 A", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006315581", "URL": "article/LEGI/ARTI/00/00/06/31/55/LEGIARTI000006315581.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL274ABXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Livre des procédures fiscales L184", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006820932", "@num": "11", "#text": "Loi n°94-112 du 9 février 1994 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000713491", "@nortexte": "EQUX9300099L", "@numtexte": "94-112", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-02-09" }, { "@id": "JORFTEXT000000538773", "#text": "Décret 95-1282 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000538773", "@nortexte": "BUDF9500020D", "@numtexte": "95-1282", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000006329841", "@num": "1", "#text": "Décret n°95-1282 du 11 décembre 1995 - art. 1 () JORF 13 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000538773", "@nortexte": "BUDF9500020D", "@numtexte": "95-1282", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000025516280", "@num": "28", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163120", "@fin": "2999-01-01", "#text": "Section IV : Prescription de l'action en vue du recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147339", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315579", "@fin": "1994-02-10", "@num": "L274 A", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315580", "@fin": "1995-10-27", "@num": "L274 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006315581", "@fin": "2012-03-01", "@num": "L274 A", "@etat": "ABROGE", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En ce qui concerne la taxe locale d'équipement, l'action en recouvrement de l'administration s'exerce jusqu'à l'expiration de la quatrième année suivant celle au cours de laquelle soit le permis de construire a été délivré ou la déclaration de construction déposée, soit le procès-verbal constatant une infraction a été établi.
\n
Lorsque la validité du permis de construire est prorogée en application de l'article 11 de la loi n° 94-112 du 9 février 1994 portant diverses dispositions en matière d'urbanisme et de construction, le délai d'exercice de l'action en recouvrement est prolongé d'un an.
" } }, "LEGIARTI000006315584": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L274 B", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006315584", "URL": "article/LEGI/ARTI/00/00/06/31/55/LEGIARTI000006315584.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL274ACXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000538773", "#text": "Décret n°95-1282 du 11 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000538773", "@nortexte": "BUDF9500020D", "@numtexte": "95-1282", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000006329841", "@num": "1", "#text": "Décret n°95-1282 du 11 décembre 1995 - art. 1 () JORF 13 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000538773", "@nortexte": "BUDF9500020D", "@numtexte": "95-1282", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000025516280", "@num": "28", "#text": "LOI n° 2010-1658 du 29 décembre 2010 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "#text": "Livre des procédures fiscales L184", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006820932", "@num": "11", "#text": "Loi n°94-112 du 9 février 1994 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000713491", "@nortexte": "EQUX9300099L", "@numtexte": "94-112", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1994-02-09" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163120", "@fin": "2999-01-01", "#text": "Section IV : Prescription de l'action en vue du recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147339", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315582", "@fin": "1994-02-10", "@num": "L274 B", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315583", "@fin": "1995-10-27", "@num": "L274 B", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006315584", "@fin": "2012-03-01", "@num": "L274 B", "@etat": "ABROGE", "@debut": "1995-10-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En ce qui concerne le versement pour dépassement du plafond légal de densité, l'action en recouvrement de l'administration s'exerce jusqu'à l'expiration de la quatrième année suivant celle au cours de laquelle le permis de construire a été délivré ou considéré comme tacitement accordé.
\n
Lorsque la validité du permis de construire est prorogée en application de l'article 11 de la loi n° 94-112 du 9 février 1994 portant diverses dispositions en matière d'urbanisme et de construction, le délai d'exercice de l'action en recouvrement est prolongé d'un an.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006315584", "cible": false, "cidtexte": "JORFTEXT000000538773", "id": "LEGIARTI000006329841", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006315145", "cible": false, "cidtexte": "JORFTEXT000000538773", "id": "LEGIARTI000006329841", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006315581", "cible": false, "cidtexte": "JORFTEXT000000538773", "id": "LEGIARTI000006329841", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006329841", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Décret no 95-1282 du 11 décembre 1995 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre)