{ "article": { "LEGIARTI000006330994": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006330994", "URL": "article/LEGI/ARTI/00/00/06/33/09/LEGIARTI000006330994.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHSRXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006298742", "@num": "96 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298744", "@num": "96 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 G (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298746", "@num": "96 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298748", "@num": "96 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 96 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000210498", "@nor": "ECOF9900013D", "@num": "99-337", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 99-337 du 3 mai 1999 relatif aux modalités de transmission des factures par voie télématique et modifiant l'annexe III au code général des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000210498", "@c_titre_court": "Décret n°99-337 du 3 mai 1999" }, { "@fin": "2999-01-01", "#text": "Décret n°99-337 du 3 mai 1999 relatif aux modalités de transmission des factures par voie télématique et modifiant l'annexe III au code général des impôts", "@debut": "1999-05-04", "@id_txt": "LEGITEXT000005627893", "@c_titre_court": "Décret n°99-337 du 3 mai 1999" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "1999-05-04", "@date_signature": "1999-05-03" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006330994", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006298742": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "96 F", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-07-20", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006298742", "URL": "article/LEGI/ARTI/00/00/06/29/87/LEGIARTI000006298742.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0096AGXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 289 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006330994", "@num": "1", "#text": "Décret n°99-337 du 3 mai 1999 - art. 1 () JORF 4 mai 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000210498", "@nortexte": "ECOF9900013D", "@numtexte": "99-337", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-03" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1999-07-12 3E-1-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179370", "@fin": "2013-04-27", "#text": "2° : Factures transmises par voie télématique", "@debut": "1991-06-24" }, { "@id": "LEGISCTA000028683318", "@fin": "2999-01-01", "#text": "2° : Factures transmises par voie électronique", "@debut": "2013-04-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162250", "@fin": "2999-01-01", "#text": "Section VI : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146820", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133752", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006298741", "@fin": "1999-05-04", "@num": "96 F", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298742", "@fin": "2003-07-20", "@num": "96 F", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298743", "@fin": "2013-04-27", "@num": "96 F", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027361020", "@fin": "2023-05-19", "@num": "96 F", "@etat": "MODIFIE", "@debut": "2013-04-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047560572", "@fin": "2999-01-01", "@num": "96 F", "@etat": "VIGUEUR", "@debut": "2023-05-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les informations mentionnées au deuxième alinéa du I de l'article 289 bis du code général des impôts sont restituables sur écran, sur support informatique ou sur papier à la demande de l'administration. La restitution porte sur l'intégralité des informations émises et reçues, qu'elles soient obligatoires ou facultatives.
\n
La restitution doit pouvoir être opérée de manière sélective, notamment en fonction des informations que la liste récapitulative mentionnée au III de l'article 289 bis du code général des impôts doit comporter.
\n
Les données sont restituées lisiblement en mode caractères, en langage clair et intelligible.
" } }, "LEGIARTI000006298744": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "96 G", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1999-05-04", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006298744", "URL": "article/LEGI/ARTI/00/00/06/29/87/LEGIARTI000006298744.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0096AHXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 289 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006326359", "@num": "2", "#text": "Décret n°91-579 du 20 juin 1991 - art. 2 (V) JORF 22 juin 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000870209", "@nortexte": "BUDF9100018D", "@numtexte": "91-579", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-06-20" }, { "@id": "JORFTEXT000000720158", "#text": "Décret 91-883 1991-09-09", "@sens": "source", "@cidtexte": "JORFTEXT000000720158", "@nortexte": "BUDF9100023D", "@numtexte": "91-883", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "LEGIARTI000006330994", "@num": "1", "#text": "Décret n°99-337 du 3 mai 1999 - art. 1 () JORF 4 mai 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000210498", "@nortexte": "ECOF9900013D", "@numtexte": "99-337", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-03" }, { "@id": "LEGIARTI000027361038", "@num": "96 H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361349", "@num": "41 septies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 24 juin 1991", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179370", "@fin": "2013-04-27", "#text": "2° : Factures transmises par voie télématique", "@debut": "1991-06-24" }, { "@id": "LEGISCTA000028683318", "@fin": "2999-01-01", "#text": "2° : Factures transmises par voie électronique", "@debut": "2013-04-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162250", "@fin": "2999-01-01", "#text": "Section VI : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146820", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133752", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006298744", "@fin": "1999-05-04", "@num": "96 G", "@etat": "ABROGE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027361033", "@fin": "2999-01-01", "@num": "96 G", "@etat": "VIGUEUR", "@debut": "2013-04-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le directeur chargé de la direction des vérifications nationales et internationales se prononce sur les demandes d'autorisation et les déclarations prévues au II de l'article 289 bis du code général des impôts. En cas d'empêchement ou absence, il peut déléguer sa signature à un agent ayant au moins le grade de directeur divisionnaire des impôts.
\n
" } }, "LEGIARTI000006298746": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "96 H", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-04-27", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006298746", "URL": "article/LEGI/ARTI/00/00/06/29/87/LEGIARTI000006298746.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0096AIXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 289 bis", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006330994", "@num": "1", "#text": "Décret n°99-337 du 3 mai 1999 - art. 1 () JORF 4 mai 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000210498", "@nortexte": "ECOF9900013D", "@numtexte": "99-337", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-03" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1999-07-12 3E-1-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179370", "@fin": "2013-04-27", "#text": "2° : Factures transmises par voie télématique", "@debut": "1991-06-24" }, { "@id": "LEGISCTA000028683318", "@fin": "2999-01-01", "#text": "2° : Factures transmises par voie électronique", "@debut": "2013-04-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162250", "@fin": "2999-01-01", "#text": "Section VI : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146820", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133752", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006298745", "@fin": "1999-05-04", "@num": "96 H", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298746", "@fin": "2013-04-27", "@num": "96 H", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027361038", "@fin": "2999-01-01", "@num": "96 H", "@etat": "VIGUEUR", "@debut": "2013-04-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La liste récapitulative mentionnée au III de l'article 289 bis du code général des impôts est restituable sur papier ou sur support informatique. La restitution doit pouvoir être effectuée d'une façon sélective en fonction des informations obligatoires que la liste doit comporter.
\n
" } }, "LEGIARTI000006298748": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "96 I", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-04-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006298748", "URL": "article/LEGI/ARTI/00/00/06/29/87/LEGIARTI000006298748.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0096AJXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006330994", "@num": "1", "#text": "Décret n°99-337 du 3 mai 1999 - art. 1 () JORF 4 mai 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000210498", "@nortexte": "ECOF9900013D", "@numtexte": "99-337", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1999-05-03" }, { "@id": "LEGIARTI000023408697", "@num": "1", "#text": "Arrêté du 28 décembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023311711", "@nortexte": "BCRE1028034A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-12-28" }, { "#text": "CGI 289 bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1999-07-12 3E-1-99", "@sens": "source", "@typelien": "TXT_ASSOCIE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179370", "@fin": "2013-04-27", "#text": "2° : Factures transmises par voie télématique", "@debut": "1991-06-24" }, { "@id": "LEGISCTA000028683318", "@fin": "2999-01-01", "#text": "2° : Factures transmises par voie électronique", "@debut": "2013-04-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162250", "@fin": "2999-01-01", "#text": "Section VI : Obligations des redevables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146820", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133752", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006298747", "@fin": "1999-05-04", "@num": "96 I", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006298748", "@fin": "2012-04-01", "@num": "96 I", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025625063", "@fin": "2013-04-27", "@num": "96 I", "@etat": "MODIFIE", "@debut": "2012-04-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027361041", "@fin": "2999-01-01", "@num": "96 I", "@etat": "VIGUEUR", "@debut": "2013-04-27", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les fonctionnaires titulaires des corps de catégorie A ou B de la direction générale des impôts sont habilités à procéder aux visites mentionnées au IV de l'article 289 bis du code général des impôts.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006298742", "cible": false, "cidtexte": "JORFTEXT000000210498", "id": "LEGIARTI000006330994", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006298744", "cible": false, "cidtexte": "JORFTEXT000000210498", "id": "LEGIARTI000006330994", "typelien": "ABROGATION" }, { "article_id": "LEGIARTI000006298746", "cible": false, "cidtexte": "JORFTEXT000000210498", "id": "LEGIARTI000006330994", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006298748", "cible": false, "cidtexte": "JORFTEXT000000210498", "id": "LEGIARTI000006330994", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006330994", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Décret no 99-337 du 3 mai 1999 relatif aux modalités de transmission des factures par voie télématique et modifiant l'annexe III au code général des impôts)