{ "article": { "LEGIARTI000006331181": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006331181", "URL": "article/LEGI/ARTI/00/00/06/33/11/LEGIARTI000006331181.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHUNXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006315280", "@num": "L135 J", "#text": "Livre des procédures fiscales - art. L135 J (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315543", "@num": "L253", "#text": "Livre des procédures fiscales - art. L253 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314991", "@num": "L34", "#text": "Livre des procédures fiscales - art. L34 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315003", "@num": "L34 A", "#text": "Livre des procédures fiscales - art. L34 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315129", "@num": "L86 A", "#text": "Livre des procédures fiscales - art. L86 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000582832", "@nor": "ECOF0000017D", "@num": "2000-478", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2000-478 du 2 juin 2000 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000582832", "@c_titre_court": "Décret n°2000-478 du 2 juin 2000" }, { "@fin": "2999-01-01", "#text": "Décret n°2000-478 du 2 juin 2000 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre", "@debut": "2000-06-03", "@id_txt": "LEGITEXT000005629459", "@c_titre_court": "Décret n°2000-478 du 2 juin 2000" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "2000-06-03", "@date_signature": "2000-06-02", "@num_parution_jo": "0128" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006331181", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006314991": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L34", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-08-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006314991", "URL": "article/LEGI/ARTI/00/00/06/31/49/LEGIARTI000006314991.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL034AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 492", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 492, 515", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 515 (al. 3 P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 515, 302 G, 302 M", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "LEGIARTI000006927475", "@num": "1", "#text": "Décret n°93-265 du 26 février 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006331181", "@num": "1", "#text": "Décret n°2000-478 du 2 juin 2000 - art. 1 () JORF 3 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000582832", "@nortexte": "ECOF0000017D", "@numtexte": "2000-478", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-02" }, { "@id": "LEGIARTI000006309943", "@num": "494", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 494 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309968", "@num": "515", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 515 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639422", "@num": "1798 bis", "#text": "Code général des impôts, CGI. - art. 1798 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048654744", "@num": "L665-4", "#text": "Code rural et de la pêche maritime - art. L665-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1948-12-09 art. 585", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006316585", "@num": "R*32-2", "#text": "Livre des procédures fiscales - art. R*32-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316148", "@num": "R36 B-1", "#text": "Livre des procédures fiscales - art. R36 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1816-04-28 art. 101", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1836-04-23 article unique", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1875-07-17 art. 7", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1880-07-19 art. 9", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197478", "@fin": "2999-01-01", "#text": "1 : Contributions indirectes", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191967", "@fin": "2999-01-01", "#text": "B : Contrôle sur les lieux d'exercice de l'activité", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180031", "@fin": "2999-01-01", "#text": "III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163089", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "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": "LEGIARTI000006314988", "@fin": "1992-12-31", "@num": "L34", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314989", "@fin": "2000-03-31", "@num": "L34", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314990", "@fin": "2000-03-31", "@num": "L34", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314991", "@fin": "2001-08-31", "@num": "L34", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314992", "@fin": "2017-07-01", "@num": "L34", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781331", "@fin": "2022-01-01", "@num": "L34", "@etat": "MODIFIE", "@debut": "2017-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044874411", "@fin": "2999-01-01", "@num": "L34", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Chez les entrepositaires agréés et les fabricants de vinaigre, les agents de l'administration peuvent intervenir dans les magasins, caves et celliers, entre 8 heures et 20 heures en vue d'effectuer les vérifications nécessaires à la constatation des quantités de boissons restant en magasin ou de s'assurer de la régularité des opérations.
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Un avis de contrôle est remis, lors du contrôle, aux entrepositaires agréés ; ceux-ci doivent toujours être en mesure soit par eux-mêmes, soit par leurs préposés s'ils sont absents, de déférer immédiatement aux réquisitions des agents auxquels doivent être déclarés les espèces et quantités de boissons existant dans les fûts, vaisseaux, foudres et autres récipients, ainsi que le degré des alcools. Il doit être énoncé, le cas échéant, s'il s'agit d'alcools libres, d'alcools de rétrocession ou de produits à base d'alcools de rétrocession, ainsi que l'appellation d'origine attribuée aux vins, vins de liqueur et eaux-de-vie.
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Les entrepositaires agréés sont tenus, à première réquisition, de présenter la comptabilité matières mentionnée, selon le cas, au III de l'article 302 G et à l'article 515 du code général des impôts. Les agents de l'administration contrôlent la régularité des énonciations qui y sont portées. A l'occasion de cet examen, les agents peuvent contrôler la cohérence entre les indications portées dans la comptabilité matières et les pièces de recettes et de dépenses et sur les documents d'accompagnement visés à l'article 302 M du code précité. Ils peuvent demander, en outre, tous renseignements, justifications ou éclaircissements, relatifs aux indications portées dans la comptabilité matières.
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Chaque intervention fait l'objet d'un procès-verbal relatant les opérations effectuées, dont copie est transmise à l'occupant des locaux contrôlés.
" } }, "LEGIARTI000006315003": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L34 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315003", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315003.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL034ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000582832", "#text": "Décret 2000-478 2000-06-02", "@sens": "source", "@cidtexte": "JORFTEXT000000582832", "@nortexte": "ECOF0000017D", "@numtexte": "2000-478", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-02" }, { "@id": "LEGIARTI000006331181", "@num": "1", "#text": "Décret n°2000-478 du 2 juin 2000 - art. 1 () JORF 3 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000582832", "@nortexte": "ECOF0000017D", "@numtexte": "2000-478", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-02" }, { "@id": "LEGIARTI000006304668", "@num": "302 B", "#text": "Code général des impôts, CGI. - art. 302 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304986", "@num": "302 F ter", "#text": "Code général des impôts, CGI. - art. 302 F ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316147", "@num": "R36 B-1", "#text": "Livre des procédures fiscales - art. R36 B-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197478", "@fin": "2999-01-01", "#text": "1 : Contributions indirectes", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191967", "@fin": "2999-01-01", "#text": "B : Contrôle sur les lieux d'exercice de l'activité", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180031", "@fin": "2999-01-01", "#text": "III : Dispositions particulières aux contributions indirectes, au timbre et aux législations assimilées", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163089", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "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": "LEGIARTI000006315002", "@fin": "2000-03-31", "@num": "L34 A", "@etat": "MODIFIE", "@debut": "1999-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315003", "@fin": "2022-01-01", "@num": "L34 A", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044874400", "@fin": "2999-01-01", "@num": "L34 A", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'exercice des visites et vérifications chez les personnes mentionnées au 1° de l'article 302 F ter du code général des impôts, les agents des douanes et droits indirects ont accès aux locaux professionnels, y compris les moyens de transport, dans lesquels les opérateurs précités exercent leur activité ou détiennent des produits repris à l'article 302 B du code précité.
\n
" } }, "LEGIARTI000006315129": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L86 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315129", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315129.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL086ABXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000582832", "#text": "Décret 2000-478 2000-06-02", "@sens": "source", "@cidtexte": "JORFTEXT000000582832", "@nortexte": "ECOF0000017D", "@numtexte": "2000-478", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-02" }, { "@id": "LEGIARTI000006331181", "@num": "1", "#text": "Décret n°2000-478 du 2 juin 2000 - art. 1 () JORF 3 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000582832", "@nortexte": "ECOF0000017D", "@numtexte": "2000-478", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-02" }, { "@id": "LEGIARTI000006312580", "@num": "1649 quater G", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1649 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180117", "@fin": "2999-01-01", "#text": "8° : Membres de certaines professions non commerciales", "@debut": "1990-06-15" } ] }, "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": "LEGIARTI000006315125", "@fin": "1990-06-15", "@num": "L86 A", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315126", "@fin": "1994-09-02", "@num": "L86 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315127", "@fin": "2000-03-31", "@num": "L86 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315128", "@fin": "2000-03-31", "@num": "L86 A", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315129", "@fin": "2999-01-01", "@num": "L86 A", "@etat": "VIGUEUR", "@debut": "2000-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La nature des prestations fournies ne peut faire l'objet de demandes de renseignements de la part de l'administration des impôts lorsque le contribuable est membre d'une profession non commerciale soumis au secret professionnel en application des articles 226-13 et 226-14 du code pénal.
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" } }, "LEGIARTI000006315280": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L135 J", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315280", "URL": "article/LEGI/ARTI/00/00/06/31/52/LEGIARTI000006315280.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL135AKXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000582832", "#text": "Décret 2000-478 2000-06-02", "@sens": "source", "@cidtexte": "JORFTEXT000000582832", "@nortexte": "ECOF0000017D", "@numtexte": "2000-478", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-02" }, { "@id": "LEGIARTI000006331181", "@num": "1", "#text": "Décret n°2000-478 du 2 juin 2000 - art. 1 () JORF 3 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000582832", "@nortexte": "ECOF0000017D", "@numtexte": "2000-478", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-02" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315260", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180058", "@fin": "2999-01-01", "#text": "II : Dérogations au profit de certaines administrations, autorités administratives, collectivités, services et organismes publics", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "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": "LEGIARTI000006315279", "@fin": "2000-03-31", "@num": "L135 J", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315280", "@fin": "2001-03-31", "@num": "L135 J", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315281", "@fin": "2006-01-01", "@num": "L135 J", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315282", "@fin": "2009-01-01", "@num": "L135 J", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020058704", "@fin": "2011-06-12", "@num": "L135 J", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024166637", "@fin": "2017-01-01", "@num": "L135 J", "@etat": "MODIFIE", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033858391", "@fin": "2017-05-01", "@num": "L135 J", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033219208", "@fin": "2023-01-01", "@num": "L135 J", "@etat": "MODIFIE", "@debut": "2017-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044056488", "@fin": "2024-06-02", "@num": "L135 J", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049635590", "@fin": "2999-01-01", "@num": "L135 J", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Afin de procéder à des rapprochements avec le répertoire des métiers, les chambres de métiers peuvent se faire communiquer par l'administration fiscale la liste nominative des assujettis à la taxe pour frais de chambres de métiers.
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Les dispositions du cinquième alinéa de l'article L. 135 B sont applicables aux informations ainsi transmises.
" } }, "LEGIARTI000006315543": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L253", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315543", "URL": "article/LEGI/ARTI/00/00/06/31/55/LEGIARTI000006315543.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL253AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1658 à 1659 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1661 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFARTI000002503717", "@num": "6", "#text": "Loi n°77-574 du 7 juin 1977 - art. 6, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@id": "LEGIARTI000037016528", "@num": "34", "#text": "Décret n°91-1266 du 19 décembre 1991 - art. 34 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000721124", "@nortexte": "JUSC9120745D", "@numtexte": "91-1266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-19" }, { "@id": "LEGIARTI000033830494", "@num": "17-7", "#text": "Décret n°91-1369 du 30 décembre 1991 - art. 17-7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000174902", "@nortexte": "JUSC9121053D", "@numtexte": "91-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "LEGIARTI000025564045", "@num": "7-5", "#text": "Décret n°91-1369 du 30 décembre 1991 - art. 7-5 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000174902", "@nortexte": "JUSC9121053D", "@numtexte": "91-1369", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000582832", "#text": "Décret 2000-478 2000-06-02", "@sens": "source", "@cidtexte": "JORFTEXT000000582832", "@nortexte": "ECOF0000017D", "@numtexte": "2000-478", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-02" }, { "@id": "LEGIARTI000006331181", "@num": "1", "#text": "Décret n°2000-478 du 2 juin 2000 - art. 1 () JORF 3 juin 2000", "@sens": "source", "@cidtexte": "JORFTEXT000000582832", "@nortexte": "ECOF0000017D", "@numtexte": "2000-478", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2000-06-02" }, { "@id": "LEGIARTI000006321762", "@num": "37", "#text": "Loi - art. 37 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000006391185", "@num": "L2531-13", "#text": "Code général des collectivités territoriales - art. L2531-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret-loi 1935-08-08 ART. 3", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 1818-05-15 ART. 50, ART. 51", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1928-07-12 ART. 11", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1943-08-10 ART. 5", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180076", "@fin": "2011-01-01", "#text": "I : Impôts recouvrés par les comptables du Trésor", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163117", "@fin": "2999-01-01", "#text": "Section I : Modalités de recouvrement et mesures préalables aux poursuites", "@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": "LEGIARTI000006315540", "@fin": "1989-12-30", "@num": "L253", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315541", "@fin": "1999-12-31", "@num": "L253", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315542", "@fin": "2000-03-31", "@num": "L253", "@etat": "MODIFIE", "@debut": "1999-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315543", "@fin": "2010-01-01", "@num": "L253", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641192", "@fin": "2011-07-31", "@num": "L253", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024429982", "@fin": "2013-01-01", "@num": "L253", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949701", "@fin": "2014-01-01", "@num": "L253", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026950532", "@fin": "2014-05-30", "@num": "L253", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012229", "@fin": "2018-01-01", "@num": "L253", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428408", "@fin": "2018-12-31", "@num": "L253", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037986735", "@fin": "2021-06-12", "@num": "L253", "@etat": "MODIFIE", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000043643843", "@fin": "2022-08-18", "@num": "L253", "@etat": "MODIFIE", "@debut": "2021-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046195272", "@fin": "2999-01-01", "@num": "L253", "@etat": "VIGUEUR", "@debut": "2022-08-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un avis d'imposition est adressé sous pli fermé à tout contribuable inscrit au rôle des impôts directs dans les conditions prévues aux articles 1658 à 1659 A du code général des impôts.
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L'avis d'imposition mentionne le total par nature d'impôt des sommes à acquitter, les conditions d'exigibilité, la date de mise en recouvrement et la date limite de paiement.
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Une notice annexée à l'avis d'imposition est établie au titre de chaque taxe directe locale. Cette notice fait apparaître les éléments des variations des impositions perçues au profit de chaque collectivité locale, groupement de collectivités locales ou organisme concerné.
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Toutefois, l'année de transformation d'un établissement public de coopération intercommunale à fiscalité additionnelle en établissement public de coopération intercommunale à taxe professionnelle unique, les variations d'imposition pour les taxes acquittées par les ménages s'appliquent à la part cumulée de la commune et de l'intercommunalité.
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Les avis d'imposition des contribuables des communes soumises aux prélèvements prévus à l'article L 2531-13 du code général des collectivités territoriales mentionnent le montant de la contribution de leur commune au fonds de solidarité des communes de la région d'Ile-de-France.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006315003", "cible": false, "cidtexte": "JORFTEXT000000582832", "id": "LEGIARTI000006331181", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006314991", "cible": false, "cidtexte": "JORFTEXT000000582832", "id": "LEGIARTI000006331181", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006315280", "cible": false, "cidtexte": "JORFTEXT000000582832", "id": "LEGIARTI000006331181", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006315543", "cible": false, "cidtexte": "JORFTEXT000000582832", "id": "LEGIARTI000006331181", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006315129", "cible": false, "cidtexte": "JORFTEXT000000582832", "id": "LEGIARTI000006331181", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006331181", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Décret n° 2000-478 du 2 juin 2000 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre)