{ "article": { "LEGIARTI000006453333": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006453333", "URL": "article/LEGI/ARTI/00/00/06/45/33/LEGIARTI000006453333.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PFH8YXXXXXX001AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006479373", "@num": "3", "#text": "Décret n°95-866 du 2 août 1995 - art. 3 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000370350", "@nortexte": "ECOP9500366D", "@numtexte": "95-866", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-08-02" }, { "@id": "LEGIARTI000006297424", "@num": "350 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312606", "@num": "1651", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1651 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312613", "@num": "1653 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1653 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316192", "@num": "R*63-1", "#text": "Livre des procédures fiscales - art. R*63-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316196", "@num": "R*64-1", "#text": "Livre des procédures fiscales - art. R*64-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000251234", "@nor": "ECOP0400501D", "@num": "2004-620", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2004-620 du 29 juin 2004 modifiant le décret n° 95-866 du 2 août 1995 fixant le statut particulier des personnels de catégorie A des services déconcentrés de la direction générale des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000251234", "@c_titre_court": "Décret n°2004-620 du 29 juin 2004" }, { "@fin": "2999-01-01", "#text": "Décret n°2004-620 du 29 juin 2004 modifiant le décret n° 95-866 du 2 août 1995 fixant le statut particulier des personnels de catégorie A des services déconcentrés de la direction générale des impôts.", "@debut": "2004-07-01", "@id_txt": "LEGITEXT000005794822", "@c_titre_court": "Décret n°2004-620 du 29 juin 2004" } ], "@ministere": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "@date_publi": "2004-06-30", "@date_signature": "2004-06-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006453333", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006297424": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "350 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-04-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006297424", "URL": "article/LEGI/ARTI/00/00/06/29/74/LEGIARTI000006297424.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAADXXXXXXX0350ABXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1653 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006453333", "@num": "1", "#text": "Décret n°2004-620 du 29 juin 2004 - art. 1 () JORF 30 juin 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000251234", "@nortexte": "ECOP0400501D", "@numtexte": "2004-620", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-29" }, { "@id": "JORFTEXT000000814579", "#text": "Décret 2006-356 2006-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162322", "@fin": "2999-01-01", "#text": "III : Commission départementale de conciliation", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146871", "@fin": "2999-01-01", "#text": "Chapitre premier : Commissions administratives des impôts", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133762", "@fin": "2999-01-01", "#text": "Titre II : Dispositions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114434", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-07-01" } ] }, "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": "LEGIARTI000006297419", "@fin": "1981-12-31", "@num": "350 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297420", "@fin": "1982-05-11", "@num": "350 A", "@etat": "MODIFIE", "@debut": "1981-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297421", "@fin": "1988-03-02", "@num": "350 A", "@etat": "MODIFIE", "@debut": "1982-05-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297422", "@fin": "1997-04-11", "@num": "350 A", "@etat": "MODIFIE", "@debut": "1988-03-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297423", "@fin": "2006-01-01", "@num": "350 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006297424", "@fin": "2012-04-01", "@num": "350 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025624790", "@fin": "2999-01-01", "@num": "350 A", "@etat": "VIGUEUR", "@debut": "2012-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Dans le département de la Corse et dans les départements d'outre-mer les inspecteurs principaux ou départementaux des impôts appelés à faire partie de la commission départementale de conciliation instituée par l'article 1653 A du code général des impôts peuvent être remplacés par des inspecteurs des impôts.
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2. A défaut de chambre de notaires et d'organismes professionnels ou syndicaux visés au 5° du I de l'article 1653 A du code général des impôts le notaire et les représentants des contribuables à la commission départementale de conciliation sont désignés par le préfet.
" } }, "LEGIARTI000006312606": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1651", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312606", "URL": "article/LEGI/ARTI/00/00/06/31/26/LEGIARTI000006312606.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1651AAXXXXXAI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006453333", "@num": "1", "#text": "Décret n°2004-620 du 29 juin 2004 - art. 1 () JORF 30 juin 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000251234", "@nortexte": "ECOP0400501D", "@numtexte": "2004-620", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-29" }, { "@id": "JORFTEXT000000814579", "#text": "Décret 2006-356 2006-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000021429946", "@num": "2", "#text": "Décret n°2009-1521\n du 8 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021429342", "@nortexte": "BCFP0928220D", "@numtexte": "2009-1521", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-12-08" }, { "@id": "LEGIARTI000027520513", "@num": "1", "#text": "Arrêté du 30 mai 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000027517416", "@nortexte": "BUDE1202047A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-05-30" }, { "@id": "LEGIARTI000034606068", "@num": "3", "#text": "Décret n°2017-769 du 4 mai 2017 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000034598670", "@nortexte": "ECFE1705353D", "@numtexte": "2017-769", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-04" }, { "@id": "LEGIARTI000037387268", "@num": "L313-4", "#text": "Code de la construction et de l'habitation. - art. L313-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025879161", "@num": "R313-3", "#text": "Code de la construction et de l'habitation. - art. R313-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817186", "@num": "1503", "#text": "Code général des impôts, CGI. - art. 1503 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036364388", "@num": "1518", "#text": "Code général des impôts, CGI. - art. 1518 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817211", "@num": "1651 A", "#text": "Code général des impôts, CGI. - art. 1651 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014211", "@num": "1651 M", "#text": "Code général des impôts, CGI. - art. 1651 VT (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178416", "@num": "1652", "#text": "Code général des impôts, CGI. - art. 1652 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654120", "@num": "1653", "#text": "Code général des impôts, CGI. - art. 1653 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048121331", "@num": "77", "#text": "Code général des impôts, CGI. - art. 77 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622340", "@num": "310 sexdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 310 sexdecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034616015", "@num": "347", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 347 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034947777", "@num": "170 undecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 170 undecies (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034947774", "@num": "217", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 217 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037387262", "@num": "L716-3", "#text": "Code rural et de la pêche maritime - art. L716-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027040394", "@num": "R716-29", "#text": "Code rural et de la pêche maritime - art. R716-29 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314936", "@num": "L1", "#text": "Livre des procédures fiscales - art. L1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033817287", "@num": "L136", "#text": "Livre des procédures fiscales - art. L136 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045764241", "@num": "L59", "#text": "Livre des procédures fiscales - art. L59 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031816275", "@num": "L60", "#text": "Livre des procédures fiscales - art. L60 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032749500", "@num": "R*1-2", "#text": "Livre des procédures fiscales - art. R*1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034616022", "@num": "R*200-1", "#text": "Livre des procédures fiscales - art. R*200-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051869", "@num": "R*60-2", "#text": "Livre des procédures fiscales - art. R*60-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051854", "@num": "R*60-3", "#text": "Livre des procédures fiscales - art. R*60-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046051862", "@num": "R60-2 A", "#text": "Livre des procédures fiscales - art. R60-2 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162763", "@fin": "2999-01-01", "#text": "II : Commission départementale des impôts directs et des taxes sur le chiffre d'affaires", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147107", "@fin": "2999-01-01", "#text": "Chapitre premier : Commissions administratives des impôts et comité de l'abus de droit fiscal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133861", "@fin": "2999-01-01", "#text": "Titre II : Dispositions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312598", "@fin": "1965-07-13", "@num": "1651", "@etat": "MODIFIE_MORT_NE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312599", "@fin": "1981-12-31", "@num": "1651", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049223813", "@fin": "1954-11-05", "@num": "1651", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049664169", "@fin": "1955-05-03", "@num": "1651", "@etat": "MODIFIE", "@debut": "1954-11-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049663335", "@fin": "1982-01-01", "@num": "1651", "@etat": "MODIFIE", "@debut": "1955-05-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312600", "@fin": "1982-05-11", "@num": "1651", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312601", "@fin": "1983-12-30", "@num": "1651", "@etat": "MODIFIE", "@debut": "1982-05-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312602", "@fin": "1988-01-01", "@num": "1651", "@etat": "MODIFIE", "@debut": "1984-07-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312603", "@fin": "1991-07-27", "@num": "1651", "@etat": "MODIFIE", "@debut": "1988-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312604", "@fin": "1996-05-12", "@num": "1651", "@etat": "MODIFIE", "@debut": "1991-07-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312605", "@fin": "2006-01-01", "@num": "1651", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312606", "@fin": "2015-01-01", "@num": "1651", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029736411", "@fin": "2017-09-01", "@num": "1651", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033817216", "@fin": "2020-01-01", "@num": "1651", "@etat": "MODIFIE", "@debut": "2017-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037993384", "@fin": "2999-01-01", "@num": "1651", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La commission départementale des impôts directs et des taxes sur le chiffre d'affaires est présidée par le président du tribunal administratif, ou par un membre de ce tribunal désigné par lui, ou par un membre de la cour administrative d'appel désigné, à la demande du président du tribunal, par celui de la cour. Elle comprend en outre trois représentants des contribuables et deux représentants de l'administration ayant au moins le grade d'inspecteur départemental. Pour les matières visées aux articles 1651 A et 1651 B, l'un des représentants des contribuables est un expert-comptable.
\n
Le président a voix prépondérante.
" } }, "LEGIARTI000006312613": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1653 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312613", "URL": "article/LEGI/ARTI/00/00/06/31/26/LEGIARTI000006312613.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1653ABXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN3 349 à 350 C", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006453333", "@num": "1", "#text": "Décret n°2004-620 du 29 juin 2004 - art. 1 () JORF 30 juin 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000251234", "@nortexte": "ECOP0400501D", "@numtexte": "2004-620", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-29" }, { "@id": "JORFTEXT000000814579", "#text": "Décret 2006-356 2006-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000814579", "@nortexte": "BUDF0600012D", "@numtexte": "2006-356", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000018014207", "@num": "1653 BA", "#text": "Code général des impôts, CGI. - art. 1653 BA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654111", "@num": "1732", "#text": "Code général des impôts, CGI. - art. 1732 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838715", "@num": "1740 A bis", "#text": "Code général des impôts, CGI. - art. 1740 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310169", "@num": "667", "#text": "Code général des impôts, CGI. - art. 667 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624790", "@num": "350 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027520610", "@num": "217", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 217 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162766", "@fin": "2999-01-01", "#text": "V : Commission départementale de Conciliation (Voir les articles 349 à 350 C de l'annexe III)", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147107", "@fin": "2999-01-01", "#text": "Chapitre premier : Commissions administratives des impôts et comité de l'abus de droit fiscal", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133861", "@fin": "2999-01-01", "#text": "Titre II : Dispositions diverses", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312608", "@fin": "1982-01-01", "@num": "1653 A", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312609", "@fin": "1982-05-11", "@num": "1653 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312610", "@fin": "1988-03-02", "@num": "1653 A", "@etat": "MODIFIE", "@debut": "1982-05-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312611", "@fin": "1996-05-12", "@num": "1653 A", "@etat": "MODIFIE", "@debut": "1988-03-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312612", "@fin": "2006-01-01", "@num": "1653 A", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312613", "@fin": "2010-05-01", "@num": "1653 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022178421", "@fin": "2011-01-01", "@num": "1653 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023585874", "@fin": "2999-01-01", "@num": "1653 A", "@etat": "VIGUEUR", "@debut": "2011-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Il est institué, dans chaque département, une commission de conciliation composée :

1° D'un magistrat du siège, désigné par arrêté du ministre de la justice, qui assure les fonctions de président ;

2° Du directeur des services fiscaux ou de son délégué ;

3° De trois fonctionnaires de la direction générale des impôts ayant au moins le grade d'inspecteur départemental ;

4° D'un notaire désigné par la ou les chambres de notaires du département, ou de son suppléant ;

5° De trois représentants des contribuables, savoir :

a. Un titulaire et deux suppléants désignés par la ou les chambres de commerce et d'industrie parmi les commerçants ou industriels, ou anciens commerçants ou industriels, éligibles aux tribunaux de commerce ; si ce titulaire n'appartient pas à la profession exercée par le contribuable dont la situation est examinée, celui-ci peut demander son remplacement par un représentant de l'une des organisations professionnelles dont il fait partie ;

b. Un titulaire et deux suppléants désignés par les fédérations départementales des syndicats d'exploitants agricoles du département, parmi les propriétaires ruraux passibles de l'impôt sur les bénéfices de l'exploitation agricole. Lorsqu'il existe dans un département plusieurs fédérations de syndicats d'exploitants agricoles, les membres de la commission sont nommés par le préfet, sur proposition de ces fédérations ;

c. Un titulaire et deux suppléants choisis par la ou les chambres syndicales de propriétaires du département.

Les représentants ainsi désignés doivent être de nationalité française, âgés de vingt-cinq ans au moins et jouir de leurs droits civils.

II. – Un inspecteur des impôts remplit les fonctions de secrétaire et assiste aux séances avec voix consultative.

III. – Les membres non fonctionnaires de la commission sont nommés pour un an et leur mandat est renouvelable. Ils sont soumis aux obligations du secret professionnel.

IV. – La commission se réunit sur la convocation du directeur des services fiscaux.

La commission délibère valablement, à condition qu'il y ait au moins cinq membres présents, y compris le président. En cas de partage des voix, celle du président est prépondérante.

" } }, "LEGIARTI000006316192": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*63-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-04-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316192", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316192.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR063AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 168", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006453333", "@num": "1", "#text": "Décret n°2004-620 du 29 juin 2004 - art. 1 () JORF 30 juin 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000251234", "@nortexte": "ECOP0400501D", "@numtexte": "2004-620", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-29" }, { "@id": "JORFTEXT000000637070", "#text": "Décret 2006-357 2006-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000637070", "@nortexte": "BUDF0600013D", "@numtexte": "2006-357", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315050", "@num": "L63", "#text": "Livre des procédures fiscales - art. L63 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180144", "@fin": "2999-01-01", "#text": "III : Procédure spéciale de l'article 168 du code général des impôts", "@debut": "1987-07-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163135", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@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": "LEGIARTI000006316189", "@fin": "1996-05-12", "@num": "R*63-1", "@etat": "MODIFIE", "@debut": "1987-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316190", "@fin": "2004-06-01", "@num": "R*63-1", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316191", "@fin": "2006-01-01", "@num": "R*63-1", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316192", "@fin": "2012-04-01", "@num": "R*63-1", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025622453", "@fin": "2999-01-01", "@num": "R*63-1", "@etat": "VIGUEUR", "@debut": "2012-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La décision de mettre en oeuvre les dispositions prévues à l'article L. 63 est prise par un agent ayant au moins le grade d'inspecteur départemental qui vise à cet effet la notification de la proposition de rectification.
\n
" } }, "LEGIARTI000006316196": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*64-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-04-01", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316196", "URL": "article/LEGI/ARTI/00/00/06/31/61/LEGIARTI000006316196.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR064AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006453333", "@num": "1", "#text": "Décret n°2004-620 du 29 juin 2004 - art. 1 () JORF 30 juin 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000251234", "@nortexte": "ECOP0400501D", "@numtexte": "2004-620", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-29" }, { "@id": "JORFTEXT000000637070", "#text": "Décret 2006-357 2006-03-24", "@sens": "source", "@cidtexte": "JORFTEXT000000637070", "@nortexte": "BUDF0600013D", "@numtexte": "2006-357", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315701", "@num": "L64", "#text": "Livre des procédures fiscales - art. L64 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180145", "@fin": "2999-01-01", "#text": "IV : Procédure de l'abus de droit fiscal", "@debut": "1987-07-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163135", "@fin": "2999-01-01", "#text": "Section IV : Procédures de rectification", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@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": "LEGIARTI000006316193", "@fin": "1996-05-12", "@num": "R*64-1", "@etat": "MODIFIE", "@debut": "1987-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316194", "@fin": "2004-06-01", "@num": "R*64-1", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316195", "@fin": "2006-01-01", "@num": "R*64-1", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316196", "@fin": "2012-04-01", "@num": "R*64-1", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025622449", "@fin": "2999-01-01", "@num": "R*64-1", "@etat": "VIGUEUR", "@debut": "2012-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La décision de mettre en oeuvre les dispositions prévues à l'article L. 64 est prise par un agent ayant au moins le grade d'inspecteur départemental qui vise à cet effet la notification de la proposition de rectification.
\n
" } }, "LEGIARTI000006479373": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-07-09", "DATE_DEBUT": "2004-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006479373", "URL": "article/LEGI/ARTI/00/00/06/47/93/LEGIARTI000006479373.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PHHHEXXXXXX003AAXXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006453333", "@num": "1", "#text": "Décret n°2004-620 du 29 juin 2004 - art. 1 () JORF 30 juin 2004 en vigueur le 1er juillet 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000251234", "@nortexte": "ECOP0400501D", "@numtexte": "2004-620", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-29" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000370350", "@nor": "ECOP9500366D", "@num": "95-866", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret no 95-866 du 2 août 1995 fixant le statut particulier des personnels de catégorie A des services déconcentrés de la direction générale des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000370350", "@c_titre_court": "Décret n°95-866 du 2 août 1995" }, { "@fin": "2011-09-01", "#text": "Décret n°95-866 du 2 août 1995 fixant le statut particulier des personnels de catégorie A des services déconcentrés de la direction générale des impôts", "@debut": "1995-08-01", "@id_txt": "LEGITEXT000005619123", "@c_titre_court": "Décret n°95-866 du 2 août 1995" } ], "@date_publi": "1995-08-03", "@date_signature": "1995-08-02" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006479371", "@fin": "2000-05-25", "@num": "3", "@etat": "MODIFIE", "@debut": "1995-08-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006479372", "@fin": "2004-07-01", "@num": "3", "@etat": "MODIFIE", "@debut": "2000-05-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006479373", "@fin": "2006-07-09", "@num": "3", "@etat": "MODIFIE", "@debut": "2004-07-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006479374", "@fin": "2011-09-01", "@num": "3", "@etat": "ABROGE", "@debut": "2006-07-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les fonctionnaires de la catégorie A des services déconcentrés de la direction générale des impôts sont répartis dans les grades, classes et échelons ci-dessous :
\n
1° Chef des services fiscaux de classe fonctionnelle : deux échelons ;
\n
2° Chef des services fiscaux de classe normale : deux échelons ;
\n
3° Directeur départemental : trois échelons ;
\n
4° Directeur divisionnaire : cinq échelons ;
\n
5° Inspecteur principal qui comporte deux classes divisées pour la première en trois échelons et pour la deuxième en six échelons ;
\n
6° Inspecteur départemental qui comporte trois classes divisées chacune en trois échelons ;
\n
7° Inspecteur : douze échelons ;
\n
8° Conservateur des hypothèques : échelon unique ;
\n
9° Receveur divisionnaire : échelon unique.
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006312606", "cible": false, "cidtexte": "JORFTEXT000000251234", "id": "LEGIARTI000006453333", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006297424", "cible": false, "cidtexte": "JORFTEXT000000251234", "id": "LEGIARTI000006453333", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006479373", "cible": false, "cidtexte": "JORFTEXT000000251234", "id": "LEGIARTI000006453333", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006316192", "cible": false, "cidtexte": "JORFTEXT000000251234", "id": "LEGIARTI000006453333", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006316196", "cible": false, "cidtexte": "JORFTEXT000000251234", "id": "LEGIARTI000006453333", "typelien": "MODIFICATION" }, { "article_id": "LEGIARTI000006312613", "cible": false, "cidtexte": "JORFTEXT000000251234", "id": "LEGIARTI000006453333", "typelien": "MODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006453333", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Décret n° 2004-620 du 29 juin 2004 modifiant le décret n° 95-866 du 2 août 1995 fixant le statut particulier des personnels de catégorie A des services déconcentrés de la direction générale des impôts)