{ "article": { "LEGIARTI000006756052": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006756052", "URL": "article/LEGI/ARTI/00/00/06/75/60/LEGIARTI000006756052.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSEABAXXXXX002AXXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006273239", "@num": "5", "#text": "Loi n° 78-730 du 12 juillet 1978 - art. 5 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339238", "@numtexte": "78-730", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-12" }, { "@id": "LEGIARTI000006315834", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315876", "@num": "L159", "#text": "Livre des procédures fiscales - art. L159 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006106140", "@fin": "2999-01-01", "#text": "Titre Ier : Allocation de parent isolé.", "@debut": "1976-07-10" } ] }, "@cid": "JORFTEXT000000334399", "@num": "76-617", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°76-617 du 9 juillet 1976 PORTANT DIVERSES MESURES DE PROTECTION SOCIALE DE LA FAMILLE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000334399", "@c_titre_court": "Loi n°76-617 du 9 juillet 1976" }, { "@fin": "2999-01-01", "#text": "Loi n° 76-617 du 9 juillet 1976 PORTANT DIVERSES MESURES DE PROTECTION SOCIALE DE LA FAMILLE", "@debut": "1976-07-10", "@id_txt": "LEGITEXT000006068552", "@c_titre_court": "Loi n° 76-617 du 9 juillet 1976" } ], "@date_publi": "1976-07-10", "@date_signature": "1976-07-09" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006756052", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006273239": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-02-16", "DATE_DEBUT": "1978-07-13" } }, "META_COMMUN": { "ID": "LEGIARTI000006273239", "URL": "article/LEGI/ARTI/00/00/06/27/32/LEGIARTI000006273239.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SSEABIXXXXX005AXXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000334399", "#text": "Loi n°76-617 du 9 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "LEGIARTI000006756053", "@num": "3", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "LEGIARTI000006756054", "@num": "4", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "LEGIARTI000045168380", "@num": "unique", "#text": "LOI n°2022-171 du 14 février 2022 - art. unique (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045167534", "@nortexte": "TFPX2117307L", "@numtexte": "2022-171", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2022-02-14" }, { "@id": "LEGIARTI000006646774", "@num": "L122-26", "#text": "Code du travail - art. L122-26 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000339238", "@num": "78-730", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n°78-730 du 12 juillet 1978 PORTANT DIVERSES MESURES EN FAVEUR DE LA MATERNITE", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000339238", "@c_titre_court": "Loi n°78-730 du 12 juillet 1978" }, { "@fin": "2022-02-16", "#text": "Loi n° 78-730 du 12 juillet 1978 PORTANT DIVERSES MESURES EN FAVEUR DE LA MATERNITE.", "@debut": "1978-07-13", "@id_txt": "LEGITEXT000006068637", "@c_titre_court": "Loi n° 78-730 du 12 juillet 1978" } ], "@date_publi": "1978-07-13", "@date_signature": "1978-07-12" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006273239", "@fin": "2022-02-16", "@num": "5", "@etat": "ABROGE", "@debut": "1978-07-13", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001310786", "@fin": "2999-01-01", "@num": "5", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les dispositions des articles 1er à 4 ci-dessus entreront en vigueur à compter du 1er octobre 1978.
\n
" } }, "LEGIARTI000006315834": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315834", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315834.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL113AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L114 A CGI L167", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L123", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L124", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L126", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L127", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L130", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L135", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L136", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L154", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L156", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L158", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L159", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L161", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L166", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. R*113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070719", "#text": "Code pénal 378", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681302", "@num": "135", "#text": "Code de la famille et de l'aide sociale. - art. 135 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147357", "@fin": "1986-12-26", "#text": "DEROGATIONS A LA REGLE DU SECRET PROFESSIONNEL.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133973", "@fin": "1987-07-09", "#text": "LE SECRET PROFESSIONNEL EN MATIERE FISCALE", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315834", "@fin": "1982-01-01", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315835", "@fin": "1985-07-19", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315836", "@fin": "1986-12-26", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315837", "@fin": "1989-07-14", "@num": "L113", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315838", "@fin": "1990-06-15", "@num": "L113", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315839", "@fin": "1991-06-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315840", "@fin": "1994-09-02", "@num": "L113", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315841", "@fin": "1996-05-12", "@num": "L113", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315842", "@fin": "1998-04-22", "@num": "L113", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315843", "@fin": "1999-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315844", "@fin": "2000-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315845", "@fin": "2006-12-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315846", "@fin": "2009-04-10", "@num": "L113", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529915", "@fin": "2010-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020905830", "@fin": "2009-12-31", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664583", "@fin": "2010-05-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177840", "@fin": "2012-03-16", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516156", "@fin": "2012-03-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Des dérogations à la règle du secret professionnel sont établies au profit d'administrations et autorités administratives, collectivités, services, organismes publics et autres personnes dans les cas prévus aux articles L. 114 à L. 167.

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\n

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, L. 126, L. 127, L. 130, L. 135, L. 136, L. 154, L. 156, L. 158, L. 159, L. 161 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes de l'article 378 du code pénal.

\n
" } }, "LEGIARTI000006315835": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-07-19", "DATE_DEBUT": "1985-01-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006315835", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315835.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL113AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L123", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L124", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L126", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L127", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L130", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L135", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L136", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L152 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L154", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L156", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L158", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L161", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L166", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "LEGIARTI000006273479", "@num": "9", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 9 (V) JORF 31 décembre 1981 en vigueur le 1er janvier 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000006274550", "@num": "14", "#text": "Loi n°85-17 du 4 janvier 1985 - art. 14 () JORF 5 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000521299", "@numtexte": "85-17", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-04" }, { "@id": "JORFTEXT000000336340", "#text": "Décret 85-1008 1985-09-24", "@sens": "source", "@cidtexte": "JORFTEXT000000336340", "@numtexte": "85-1008", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-09-24" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. R*113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070719", "#text": "Code pénal 378", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681302", "@num": "135", "#text": "Code de la famille et de l'aide sociale. - art. 135 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147357", "@fin": "1986-12-26", "#text": "DEROGATIONS A LA REGLE DU SECRET PROFESSIONNEL.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133973", "@fin": "1987-07-09", "#text": "LE SECRET PROFESSIONNEL EN MATIERE FISCALE", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315834", "@fin": "1982-01-01", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315835", "@fin": "1985-07-19", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315836", "@fin": "1986-12-26", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315837", "@fin": "1989-07-14", "@num": "L113", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315838", "@fin": "1990-06-15", "@num": "L113", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315839", "@fin": "1991-06-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315840", "@fin": "1994-09-02", "@num": "L113", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315841", "@fin": "1996-05-12", "@num": "L113", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315842", "@fin": "1998-04-22", "@num": "L113", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315843", "@fin": "1999-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315844", "@fin": "2000-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315845", "@fin": "2006-12-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315846", "@fin": "2009-04-10", "@num": "L113", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529915", "@fin": "2010-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020905830", "@fin": "2009-12-31", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664583", "@fin": "2010-05-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177840", "@fin": "2012-03-16", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516156", "@fin": "2012-03-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, L. 126, L. 127, L. 130, L. 135, L. 136, L. 152 A, L. 154, L. 156, L. 158, L. 161 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes de l'article 378 du code pénal.

\n
" } }, "LEGIARTI000006315836": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-12-26", "DATE_DEBUT": "1985-07-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006315836", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315836.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL113AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 135 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L123", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L124", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L127", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L130", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L135", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L136", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L152 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L154", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L156", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L158", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L161", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L166", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "LEGIARTI000006820803", "@num": "14", "#text": "Loi n°85-729 du 18 juillet 1985 - art. 14 () JORF 19 juillet 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000874467", "@numtexte": "85-729", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1985-07-18" }, { "@id": "JORFTEXT000000870114", "#text": "Décret 86-1087 1986-10-07", "@sens": "source", "@cidtexte": "JORFTEXT000000870114", "@numtexte": "86-1087", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. R*113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. 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\n
\n

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, L. 127, L. 130, L. 135, L. 135 B, L. 136, L. 152 A, L. 154, L. 156, L. 158, L. 161 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes de l'article 378 du code pénal.

\n
" } }, "LEGIARTI000006315837": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-07-14", "DATE_DEBUT": "1986-12-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006315837", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315837.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL113AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 135 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 135 D", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L123", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L124", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L127", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L130", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L135", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L136", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L152 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L154", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L156", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L158", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L161", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L166", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - 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"LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, L. 127, L. 130, L. 135, L. 135 B, L. 135 D, L. 136, L. 152 A, L. 154, L. 156, L. 158, L. 161 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes de l'article 378 du code pénal.

\n
" } }, "LEGIARTI000006315838": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006315838", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315838.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL113AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 135 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 135 D", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L123", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L124", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L127", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L130", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L135", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L136", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L152 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L154", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L156", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L158", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L161", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "JORFTEXT000000875188", "#text": "Loi 88-1088 1988-12-01 art. 22 JORF 3 décembre 1988, incorporée au Livre des procédures fiscales le 14 juillet 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000875188", "@nortexte": "ASEX8800072L", "@numtexte": "88-1088", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-01" }, { "@id": "JORFTEXT000000336189", "#text": "Décret 89-802 1989-10-27", "@sens": "source", "@cidtexte": "JORFTEXT000000336189", "@nortexte": "BUDF8900007D", "@numtexte": "89-802", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. R*113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. 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"BLOC_TEXTUEL": { "CONTENU": "
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" } }, "LEGIARTI000006315839": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-06-24", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006315839", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315839.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL113AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 135 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 135 D", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L123", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L124", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L127", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L130", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L135", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L136", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L139 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L152 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L154", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L156", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L158", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L161", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "JORFTEXT000000343019", "#text": "Loi 89-1010 1989-12-31 art. 7 JORF 2 janvier 1990 en vigueur le 1er mars", "@sens": "source", "@cidtexte": "JORFTEXT000000343019", "@nortexte": "ECOX8900100L", "@numtexte": "89-1010", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-31" }, { "@id": "JORFTEXT000000532976", "#text": "Décret 90-799 1990-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000532976", "@nortexte": "BUDF9000018D", "@numtexte": "90-799", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. 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"L113", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529915", "@fin": "2010-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020905830", "@fin": "2009-12-31", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664583", "@fin": "2010-05-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177840", "@fin": "2012-03-16", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516156", "@fin": "2012-03-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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"BLOC_TEXTUEL": { "CONTENU": "

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, L. 127, L. 130, L. 135, L. 135 B, L. 135 D, L. 136, L. 139 A, L. 152 A, L. 154, L. 156, L. 158, L. 161 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes de l'article 378 du code pénal.

\n
" } }, "LEGIARTI000006315840": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006315840", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315840.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL113AAXXXXXAG" } }, "NOTA": { "CONTENU": "
NOTA - Loi 92-1336 1992-12-16 art. 333 : toute référence aux dispositions de l'article 378 du code pénal est remplacée par la référence aux articles 226-13 et 226-14 du code pénal. Lorsqu'il est fait référence aux peines prévues par l'article 378 du code pénal, cette mention vise les peines fixées par l'article 226-13 du code pénal.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 135 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 135 D", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L123", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L124", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L127", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L130", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L135", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L135 E", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L136", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L139 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L152 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L154", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L156", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L158", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L161", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - 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"BLOC_TEXTUEL": { "CONTENU": "

\n
\n

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, L. 127, L. 130, L. 135, L. 135 B, L. 135 D, L. 135 E, L. 136, L. 139 A, L. 152 A, L. 154, L. 156, L. 158, L. 161 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes de l'article 378 du code pénal.

\n
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\n
\n

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, L. 127, L. 130, L. 135, L. 135 B, L. 135 D, L. 135 E, L. 135 F, L. 136, L. 139 A, L. 152 A, L. 154, L. 156, L. 158, L. 161 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

\n
\n

Cf. Ordonnance 96-267 1996-03-28 art. 14, art. 15 JO du 31 mars.

\n
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"2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, L. 127, L. 130, L. 135, L. 135 B, L. 135 D, L. 135 E, L. 135 F, L. 135 H, L. 136, L. 139 A, L. 152 A, L. 154, L. 156, L. 158, L. 161 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

\n
Cf. Ordonnance 96-267 1996-03-28 art. 14, art. 15 JO du 31 mars.
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"2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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\n

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, L. 127, L. 130, L. 135, L. 135 B, L. 135 D, L. 135 E, L. 135 F, L. 135 H, L. 135 I, L. 136, L. 139 A, L. 152 A, L. 154, L. 156, L. 158, L. 161 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

\n
\n

Cf. Ordonnance 96-267 1996-03-28 art. 14, art. 15 JO du 31 mars.

\n
" } }, "LEGIARTI000006315844": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315844", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315844.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL113AAXXXXXAK" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - 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"MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516156", "@fin": "2012-03-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, L. 127, L. 130, L. 135, L. 135 B, L. 135 D, L. 135 E, L. 135 F, L. 135 H, L. 135 I, L. 136, L. 139 A, L. 152 A, L. 158, L. 161 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

\n
" } }, "LEGIARTI000006315845": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-12-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315845", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315845.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL113AAXXXXXAL" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "LEGIARTI000006320670", "@num": "129", "#text": "Loi - art. 129 () JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000762233", "@nortexte": "ECOX9900112L", "@numtexte": "99-1172", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. 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"@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315845", "@fin": "2006-12-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315846", "@fin": "2009-04-10", "@num": "L113", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529915", "@fin": "2010-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020905830", "@fin": "2009-12-31", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664583", "@fin": "2010-05-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177840", "@fin": "2012-03-16", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516156", "@fin": "2012-03-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, L. 127, L. 130, L. 135, L. 135 B, L. 135 D, L. 135 E, L. 135 F, L. 135 H, L. 135 I, L. 135 J, L. 136, L. 139 A, L. 152 A, L. 158, L. 161 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

\n
" } }, "LEGIARTI000006315846": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "2006-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315846", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315846.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL113AAXXXXXAM" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI Livre des procédures fiscales L123, L124, L127, L130, L135, L135 B, L135 D, L135 E, L135 F, L135 H, L135 I, L135 J, L135 O, L136, L139 A, L152 A, L158, L161", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "LEGIARTI000006323011", "@num": "101", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 101 () JORF 31 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. R*113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417946", "@num": "226-14", "#text": "Code pénal - art. 226-14 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681302", "@num": "135", "#text": "Code de la famille et de l'aide sociale. - art. 135 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315834", "@fin": "1982-01-01", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315835", "@fin": "1985-07-19", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315836", "@fin": "1986-12-26", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315837", "@fin": "1989-07-14", "@num": "L113", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315838", "@fin": "1990-06-15", "@num": "L113", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315839", "@fin": "1991-06-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315840", "@fin": "1994-09-02", "@num": "L113", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315841", "@fin": "1996-05-12", "@num": "L113", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315842", "@fin": "1998-04-22", "@num": "L113", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315843", "@fin": "1999-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315844", "@fin": "2000-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315845", "@fin": "2006-12-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315846", "@fin": "2009-04-10", "@num": "L113", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529915", "@fin": "2010-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020905830", "@fin": "2009-12-31", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664583", "@fin": "2010-05-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177840", "@fin": "2012-03-16", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516156", "@fin": "2012-03-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, L. 127, L. 130, L. 135, L. 135 B, L. 135 D, L. 135 E, L. 135 F, L. 135 H, L. 135 I, L. 135 J, L. 135 O, L. 136, L. 139 A, L. 152 A, L. 158, L. 161 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

\n
" } }, "LEGIARTI000006315876": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L159", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1985-01-05", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315876", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315876.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL159AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 2023 (1RE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "LEGIARTI000006274555", "@num": "22", "#text": "Loi n°85-17 du 4 janvier 1985 - art. 22 () JORF 5 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000521299", "@numtexte": "85-17", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-04" }, { "@id": "LEGITEXT000006073189", "#text": "Code de la sécurité sociale L543-15", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147357", "@fin": "1986-12-26", "#text": "DEROGATIONS A LA REGLE DU SECRET PROFESSIONNEL.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133973", "@fin": "1987-07-09", "#text": "LE SECRET PROFESSIONNEL EN MATIERE FISCALE", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006315876", "@fin": "1985-01-05", "@num": "L159", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315877", "@fin": "1998-04-22", "@num": "L159", "@etat": "PERIME", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006315878", "@fin": "1999-03-31", "@num": "L159", "@etat": "ABROGE", "@debut": "1998-04-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Conformément à l'article L. 543-15 du code de la sécurité sociale, les organismes débiteurs de l'allocation de parent isolé peuvent recevoir de l'administration des impôts, sur leur demande, communication des renseignements qu'elle détient et qui concernent les revenus dont disposent les bénéficiaires de cette allocation.
\n
" } }, "LEGIARTI000006315877": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L159", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006315877", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315877.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL159AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 2023 (1RE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 14 juillet 1989", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000875188", "#text": "Loi 88-1088 1988-12-01 art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000875188", "@nortexte": "ASEX8800072L", "@numtexte": "88-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-01" }, { "@id": "JORFTEXT000000875188", "#text": "Loi 88-1088 1988-12-01 art. 21 JORF 3 décembre 1988", "@sens": "source", "@cidtexte": "JORFTEXT000000875188", "@nortexte": "ASEX8800072L", "@numtexte": "88-1088", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180062", "@fin": "2999-01-01", "#text": "VI : Dérogations au profit des autorités et des organismes chargés de l'application de la législation sociale", "@debut": "1982-01-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006315876", "@fin": "1985-01-05", "@num": "L159", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315877", "@fin": "1998-04-22", "@num": "L159", "@etat": "PERIME", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006315878", "@fin": "1999-03-31", "@num": "L159", "@etat": "ABROGE", "@debut": "1998-04-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les agents de l'administration des impôts sont tenus de communiquer aux organismes visés à l'article 19 de la loi n° 88-1088 du 1er décembre 1988 relative au revenu minimum d'insertion les informations nécessaires à l'exercice de leur mission.
\n
" } }, "LEGIARTI000006315878": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L159", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006315878", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315878.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL159AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 2023 (1RE PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000875188", "#text": "Loi 88-1088 1988-12-01 art. 19", "@sens": "source", "@cidtexte": "JORFTEXT000000875188", "@nortexte": "ASEX8800072L", "@numtexte": "88-1088", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-12-01" }, { "@id": "LEGIARTI000006757666", "@num": "33", "#text": "Loi n°92-722 du 29 juillet 1992 - art. 33 (V) JORF 30 juillet 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000358413", "@nortexte": "SPSX9200084L", "@numtexte": "92-722", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-29" }, { "@id": "LEGIARTI000006757636", "@num": "5", "#text": "Loi n°92-722 du 29 juillet 1992 - art. 5 () JORF 30 juillet 1992 en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000358413", "@nortexte": "SPSX9200084L", "@numtexte": "92-722", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-29" }, { "@id": "LEGIARTI000006320416", "@num": "107", "#text": "Loi - art. 107 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000209044", "@nortexte": "ECOX9800125L", "@numtexte": "98-1266", "@typelien": "ABROGATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180062", "@fin": "2999-01-01", "#text": "VI : Dérogations au profit des autorités et des organismes chargés de l'application de la législation sociale", "@debut": "1982-01-01" } ] }, "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": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006315876", "@fin": "1985-01-05", "@num": "L159", "@etat": "ABROGE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315877", "@fin": "1998-04-22", "@num": "L159", "@etat": "PERIME", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006315878", "@fin": "1999-03-31", "@num": "L159", "@etat": "ABROGE", "@debut": "1998-04-22", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les agents de l'administration des impôts sont tenus de communiquer aux organismes visés à l'article 19 de la loi n° 88-1088 du 1er décembre 1988 ((modifiée)) (M) relative au revenu minimum d'insertion les informations nécessaires à l'exercice de leur mission.
\n
\n
(M) Modification.
\n
" } }, "LEGIARTI000020529915": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2009-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020529915", "URL": "article/LEGI/ARTI/00/00/20/52/99/LEGIARTI000020529915.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence de l'article 138-II de la loi n° 2006-1640 du 21 décembre 2006.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "LEGIARTI000020497102", "@num": "1", "#text": "Décret n°2009-388\n du 7 avril 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020496041", "@nortexte": "ECEL0904793D", "@numtexte": "2009-388", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315227", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315236", "@num": "L127", "#text": "Livre des procédures fiscales - art. L127 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315239", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315254", "@num": "L135", "#text": "Livre des procédures fiscales - art. L135 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315260", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315266", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. L135 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315268", "@num": "L135 E", "#text": "Livre des procédures fiscales - art. L135 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315269", "@num": "L135 F", "#text": "Livre des procédures fiscales - art. L135 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315275", "@num": "L135 H", "#text": "Livre des procédures fiscales - art. L135 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315276", "@num": "L135 I", "#text": "Livre des procédures fiscales - art. L135 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315279", "@num": "L135 J", "#text": "Livre des procédures fiscales - art. L135 J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315288", "@num": "L135 O", "#text": "Livre des procédures fiscales - art. L135 O (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315293", "@num": "L136", "#text": "Livre des procédures fiscales - art. L136 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315298", "@num": "L139 A", "#text": "Livre des procédures fiscales - art. L139 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315887", "@num": "L152 A", "#text": "Livre des procédures fiscales - art. L152 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315367", "@num": "L158", "#text": "Livre des procédures fiscales - art. L158 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315379", "@num": "L166", "#text": "Livre des procédures fiscales - art. L166 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. R*113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@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" }, { "@id": "LEGIARTI000006681302", "@num": "135", "#text": "Code de la famille et de l'aide sociale. - art. 135 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315834", "@fin": "1982-01-01", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315835", "@fin": "1985-07-19", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315836", "@fin": "1986-12-26", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315837", "@fin": "1989-07-14", "@num": "L113", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315838", "@fin": "1990-06-15", "@num": "L113", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315839", "@fin": "1991-06-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315840", "@fin": "1994-09-02", "@num": "L113", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315841", "@fin": "1996-05-12", "@num": "L113", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315842", "@fin": "1998-04-22", "@num": "L113", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315843", "@fin": "1999-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315844", "@fin": "2000-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315845", "@fin": "2006-12-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315846", "@fin": "2009-04-10", "@num": "L113", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529915", "@fin": "2010-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020905830", "@fin": "2009-12-31", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664583", "@fin": "2010-05-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177840", "@fin": "2012-03-16", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516156", "@fin": "2012-03-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, L. 127, L. 130, L. 135, L. 135 B, L. 135 D, L. 135 E, L. 135 F, L. 135 H, L. 135 I, L. 135 J, L. 135 O, L. 136, L. 139 A, L. 152 A, L. 158 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

" } }, "LEGIARTI000020905830": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2009-12-31", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020905830", "URL": "article/LEGI/ARTI/00/00/20/90/58/LEGIARTI000020905830.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "LEGIARTI000020901869", "@num": "8", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315227", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315239", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315887", "@num": "L152 A", "#text": "Livre des procédures fiscales - art. L152 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315882", "@num": "L163", "#text": "Livre des procédures fiscales - art. L163 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. R*113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681302", "@num": "135", "#text": "Code de la famille et de l'aide sociale. - art. 135 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315834", "@fin": "1982-01-01", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315835", "@fin": "1985-07-19", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315836", "@fin": "1986-12-26", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315837", "@fin": "1989-07-14", "@num": "L113", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315838", "@fin": "1990-06-15", "@num": "L113", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315839", "@fin": "1991-06-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315840", "@fin": "1994-09-02", "@num": "L113", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315841", "@fin": "1996-05-12", "@num": "L113", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315842", "@fin": "1998-04-22", "@num": "L113", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315843", "@fin": "1999-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315844", "@fin": "2000-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315845", "@fin": "2006-12-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315846", "@fin": "2009-04-10", "@num": "L113", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529915", "@fin": "2010-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020905830", "@fin": "2009-12-31", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664583", "@fin": "2010-05-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177840", "@fin": "2012-03-16", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516156", "@fin": "2012-03-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, L. 127, L. 130, L. 135, L. 135 B, L. 135 D, L. 135 E, L. 135 F, L. 135 H, L. 135 I, L. 135 J, L. 135 O, L. 136, L. 139 A, L. 152 A, L. 158 et L. 163 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

" } }, "LEGIARTI000021664583": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021664583", "URL": "article/LEGI/ARTI/00/00/21/66/45/LEGIARTI000021664583.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "LEGIARTI000021580137", "@num": "113", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 113", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315227", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315236", "@num": "L127", "#text": "Livre des procédures fiscales - art. L127 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315239", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315254", "@num": "L135", "#text": "Livre des procédures fiscales - art. L135 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315260", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315266", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. L135 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315275", "@num": "L135 H", "#text": "Livre des procédures fiscales - art. L135 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315288", "@num": "L135 O", "#text": "Livre des procédures fiscales - art. L135 O (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315293", "@num": "L136", "#text": "Livre des procédures fiscales - art. L136 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315298", "@num": "L139 A", "#text": "Livre des procédures fiscales - art. L139 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315887", "@num": "L152 A", "#text": "Livre des procédures fiscales - art. L152 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315367", "@num": "L158", "#text": "Livre des procédures fiscales - art. L158", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315882", "@num": "L163", "#text": "Livre des procédures fiscales - art. L163", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315379", "@num": "L166", "#text": "Livre des procédures fiscales - art. L166 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. R*113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681302", "@num": "135", "#text": "Code de la famille et de l'aide sociale. - art. 135 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315834", "@fin": "1982-01-01", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315835", "@fin": "1985-07-19", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315836", "@fin": "1986-12-26", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315837", "@fin": "1989-07-14", "@num": "L113", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315838", "@fin": "1990-06-15", "@num": "L113", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315839", "@fin": "1991-06-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315840", "@fin": "1994-09-02", "@num": "L113", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315841", "@fin": "1996-05-12", "@num": "L113", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315842", "@fin": "1998-04-22", "@num": "L113", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315843", "@fin": "1999-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315844", "@fin": "2000-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315845", "@fin": "2006-12-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315846", "@fin": "2009-04-10", "@num": "L113", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529915", "@fin": "2010-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020905830", "@fin": "2009-12-31", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664583", "@fin": "2010-05-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177840", "@fin": "2012-03-16", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516156", "@fin": "2012-03-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, \nL. 127, L. 130, L. 135, L. 135 B, \nL. 135 D, L. 135 E, L. 135 F, L. 135 H, L. 135 I, L. 135 J, \nL. 135 O, L. 136, L. 139 A, L. 152 A, L. 158, L. 158 A et L. 163 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

" } }, "LEGIARTI000022177840": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-16", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022177840", "URL": "article/LEGI/ARTI/00/00/22/17/78/LEGIARTI000022177840.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "LEGIARTI000022172677", "@num": "1", "#text": "Décret n°2010-422 du 27 avril 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022166779", "@nortexte": "ECEL1006802D", "@numtexte": "2010-422", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315227", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315230", "@num": "L124", "#text": "Livre des procédures fiscales - art. L124", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315236", "@num": "L127", "#text": "Livre des procédures fiscales - art. L127", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315239", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315254", "@num": "L135", "#text": "Livre des procédures fiscales - art. L135", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315260", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315266", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. L135 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315275", "@num": "L135 H", "#text": "Livre des procédures fiscales - art. L135 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315887", "@num": "L152 A", "#text": "Livre des procédures fiscales - art. L152 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315367", "@num": "L158", "#text": "Livre des procédures fiscales - art. L158", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315882", "@num": "L163", "#text": "Livre des procédures fiscales - art. L163", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. R*113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681302", "@num": "135", "#text": "Code de la famille et de l'aide sociale. - art. 135 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315834", "@fin": "1982-01-01", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315835", "@fin": "1985-07-19", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315836", "@fin": "1986-12-26", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315837", "@fin": "1989-07-14", "@num": "L113", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315838", "@fin": "1990-06-15", "@num": "L113", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315839", "@fin": "1991-06-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315840", "@fin": "1994-09-02", "@num": "L113", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315841", "@fin": "1996-05-12", "@num": "L113", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315842", "@fin": "1998-04-22", "@num": "L113", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315843", "@fin": "1999-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315844", "@fin": "2000-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315845", "@fin": "2006-12-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315846", "@fin": "2009-04-10", "@num": "L113", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529915", "@fin": "2010-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020905830", "@fin": "2009-12-31", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664583", "@fin": "2010-05-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177840", "@fin": "2012-03-16", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516156", "@fin": "2012-03-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, \nL. 127, L. 130, L. 135, \nL. 135 B, L. 135 D, L. 135 E, L. 135 F, \nL. 135 H, L. 135 I, L. 135 J, L. 135 O, L. 136, L. 139 A, L. 152 A, L. 158, L. 158 A, L. 163 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

" } }, "LEGIARTI000025516156": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-24", "DATE_DEBUT": "2012-03-16" } }, "META_COMMUN": { "ID": "LEGIARTI000025516156", "URL": "article/LEGI/ARTI/00/00/25/51/61/LEGIARTI000025516156.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "LEGIARTI000025511694", "@num": "18", "#text": "LOI n°2012-354\n du 14 mars 2012 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000025509584", "@nortexte": "BCRX1203230L", "@numtexte": "2012-354", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-14" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315227", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315230", "@num": "L124", "#text": "Livre des procédures fiscales - art. L124", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315236", "@num": "L127", "#text": "Livre des procédures fiscales - art. L127", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315239", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315254", "@num": "L135", "#text": "Livre des procédures fiscales - art. L135", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315260", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315266", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. L135 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315275", "@num": "L135 H", "#text": "Livre des procédures fiscales - art. L135 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315887", "@num": "L152 A", "#text": "Livre des procédures fiscales - art. L152 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315367", "@num": "L158", "#text": "Livre des procédures fiscales - art. L158", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. R*113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681302", "@num": "135", "#text": "Code de la famille et de l'aide sociale. - art. 135 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315834", "@fin": "1982-01-01", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315835", "@fin": "1985-07-19", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315836", "@fin": "1986-12-26", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315837", "@fin": "1989-07-14", "@num": "L113", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315838", "@fin": "1990-06-15", "@num": "L113", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315839", "@fin": "1991-06-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315840", "@fin": "1994-09-02", "@num": "L113", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315841", "@fin": "1996-05-12", "@num": "L113", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315842", "@fin": "1998-04-22", "@num": "L113", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315843", "@fin": "1999-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315844", "@fin": "2000-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315845", "@fin": "2006-12-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315846", "@fin": "2009-04-10", "@num": "L113", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529915", "@fin": "2010-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020905830", "@fin": "2009-12-31", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664583", "@fin": "2010-05-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177840", "@fin": "2012-03-16", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516156", "@fin": "2012-03-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, \nL. 127, L. 130, L. 135, \nL. 135 B, L. 135 D, L. 135 E, L. 135 F, \nL. 135 H, L. 135 I, L. 135 J, L. 135 O, L. 136, L. 139 A, L. 152, L. 152 A, L. 158, L. 158 A, L. 163, L. 166 et L. 166 D sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

" } }, "LEGIARTI000025577220": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2012-03-24" } }, "META_COMMUN": { "ID": "LEGIARTI000025577220", "URL": "article/LEGI/ARTI/00/00/25/57/72/LEGIARTI000025577220.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "LEGIARTI000025555234", "@num": "112", "#text": "LOI n°2012-387\n du 22 mars 2012 - art. 112", "@sens": "cible", "@cidtexte": "JORFTEXT000025553296", "@nortexte": "EFIX1127393L", "@numtexte": "2012-387", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-22" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315227", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315230", "@num": "L124", "#text": "Livre des procédures fiscales - art. L124", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315236", "@num": "L127", "#text": "Livre des procédures fiscales - art. L127", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315239", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315254", "@num": "L135", "#text": "Livre des procédures fiscales - art. L135", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315260", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315266", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. L135 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315275", "@num": "L135 H", "#text": "Livre des procédures fiscales - art. L135 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315279", "@num": "L135 J", "#text": "Livre des procédures fiscales - art. L135 J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315288", "@num": "L135 O", "#text": "Livre des procédures fiscales - art. L135 O (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315293", "@num": "L136", "#text": "Livre des procédures fiscales - art. L136 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315298", "@num": "L139 A", "#text": "Livre des procédures fiscales - art. L139 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315357", "@num": "L152", "#text": "Livre des procédures fiscales - art. L152 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315887", "@num": "L152 A", "#text": "Livre des procédures fiscales - art. L152 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315367", "@num": "L158", "#text": "Livre des procédures fiscales - art. L158", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315882", "@num": "L163", "#text": "Livre des procédures fiscales - art. L163 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315379", "@num": "L166", "#text": "Livre des procédures fiscales - art. L166 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025010665", "@num": "L166 D", "#text": "Livre des procédures fiscales - art. L166 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. R*113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681302", "@num": "135", "#text": "Code de la famille et de l'aide sociale. - art. 135 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315834", "@fin": "1982-01-01", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315835", "@fin": "1985-07-19", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315836", "@fin": "1986-12-26", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315837", "@fin": "1989-07-14", "@num": "L113", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315838", "@fin": "1990-06-15", "@num": "L113", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315839", "@fin": "1991-06-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315840", "@fin": "1994-09-02", "@num": "L113", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315841", "@fin": "1996-05-12", "@num": "L113", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315842", "@fin": "1998-04-22", "@num": "L113", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315843", "@fin": "1999-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315844", "@fin": "2000-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315845", "@fin": "2006-12-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315846", "@fin": "2009-04-10", "@num": "L113", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529915", "@fin": "2010-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020905830", "@fin": "2009-12-31", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664583", "@fin": "2010-05-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177840", "@fin": "2012-03-16", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516156", "@fin": "2012-03-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, \nL. 127, L. 130, L. 135, \nL. 135 B, L. 135 D, L. 135 F, \nL. 135 H, L. 135 I, L. 135 J, L. 135 O, L. 136, L. 139 A, \nL. 152, L. 152 A, L. 158, L. 158 A, L. 163, \nL. 166 et L. 166 D sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

" } }, "LEGIARTI000030024083": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030024083", "URL": "article/LEGI/ARTI/00/00/30/02/40/LEGIARTI000030024083.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "LEGIARTI000029994976", "@num": "91", "#text": "LOI n°2014-1654 du 29 décembre 2014 - art. 91", "@sens": "cible", "@cidtexte": "JORFTEXT000029988857", "@nortexte": "FCPX1422605L", "@numtexte": "2014-1654", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-29" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315227", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315230", "@num": "L124", "#text": "Livre des procédures fiscales - art. L124", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315236", "@num": "L127", "#text": "Livre des procédures fiscales - art. L127", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315239", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315254", "@num": "L135", "#text": "Livre des procédures fiscales - art. L135", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315260", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315266", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. L135 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315275", "@num": "L135 H", "#text": "Livre des procédures fiscales - art. L135 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315279", "@num": "L135 J", "#text": "Livre des procédures fiscales - art. L135 J", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315288", "@num": "L135 O", "#text": "Livre des procédures fiscales - art. L135 O", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315293", "@num": "L136", "#text": "Livre des procédures fiscales - art. L136", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315298", "@num": "L139 A", "#text": "Livre des procédures fiscales - art. L139 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315357", "@num": "L152", "#text": "Livre des procédures fiscales - art. L152", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315887", "@num": "L152 A", "#text": "Livre des procédures fiscales - art. L152 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315367", "@num": "L158", "#text": "Livre des procédures fiscales - art. L158", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315882", "@num": "L163", "#text": "Livre des procédures fiscales - art. L163", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315379", "@num": "L166", "#text": "Livre des procédures fiscales - art. L166", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025010665", "@num": "L166 D", "#text": "Livre des procédures fiscales - art. L166 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. R*113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681302", "@num": "135", "#text": "Code de la famille et de l'aide sociale. - art. 135 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315834", "@fin": "1982-01-01", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315835", "@fin": "1985-07-19", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315836", "@fin": "1986-12-26", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315837", "@fin": "1989-07-14", "@num": "L113", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315838", "@fin": "1990-06-15", "@num": "L113", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315839", "@fin": "1991-06-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315840", "@fin": "1994-09-02", "@num": "L113", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315841", "@fin": "1996-05-12", "@num": "L113", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315842", "@fin": "1998-04-22", "@num": "L113", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315843", "@fin": "1999-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315844", "@fin": "2000-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315845", "@fin": "2006-12-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315846", "@fin": "2009-04-10", "@num": "L113", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529915", "@fin": "2010-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020905830", "@fin": "2009-12-31", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664583", "@fin": "2010-05-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177840", "@fin": "2012-03-16", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516156", "@fin": "2012-03-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, \nL. 127, L. 130, L. 135, \nL. 135 B, L. 135 D, L. 135 F, \nL. 135 H, L. 135 I, L. 135 J, L. 135 O, L. 136, L. 139 A, \nL. 152, L. 152 A, L. 154, L. 158, L. 158 A, L. 163, \nL. 166 et L. 166 D sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

" } }, "LEGIARTI000031816774": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-03-23", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031816774", "URL": "article/LEGI/ARTI/00/00/31/81/67/LEGIARTI000031816774.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "LEGIARTI000031757301", "@num": "65", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 65", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315227", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315230", "@num": "L124", "#text": "Livre des procédures fiscales - art. L124", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315236", "@num": "L127", "#text": "Livre des procédures fiscales - art. L127", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315239", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315254", "@num": "L135", "#text": "Livre des procédures fiscales - art. L135", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315260", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315266", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. L135 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315275", "@num": "L135 H", "#text": "Livre des procédures fiscales - art. L135 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315279", "@num": "L135 J", "#text": "Livre des procédures fiscales - art. L135 J", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315288", "@num": "L135 O", "#text": "Livre des procédures fiscales - art. L135 O", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768032", "@num": "L135 ZD", "#text": "Livre des procédures fiscales - art. L135 ZD", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315293", "@num": "L136", "#text": "Livre des procédures fiscales - art. L136", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315298", "@num": "L139 A", "#text": "Livre des procédures fiscales - art. L139 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315357", "@num": "L152", "#text": "Livre des procédures fiscales - art. L152", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315887", "@num": "L152 A", "#text": "Livre des procédures fiscales - art. L152 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315367", "@num": "L158", "#text": "Livre des procédures fiscales - art. L158", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315882", "@num": "L163", "#text": "Livre des procédures fiscales - art. L163", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315379", "@num": "L166", "#text": "Livre des procédures fiscales - art. L166", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025010665", "@num": "L166 D", "#text": "Livre des procédures fiscales - art. L166 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. R*113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681302", "@num": "135", "#text": "Code de la famille et de l'aide sociale. - art. 135 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315834", "@fin": "1982-01-01", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315835", "@fin": "1985-07-19", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315836", "@fin": "1986-12-26", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315837", "@fin": "1989-07-14", "@num": "L113", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315838", "@fin": "1990-06-15", "@num": "L113", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315839", "@fin": "1991-06-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315840", "@fin": "1994-09-02", "@num": "L113", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315841", "@fin": "1996-05-12", "@num": "L113", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315842", "@fin": "1998-04-22", "@num": "L113", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315843", "@fin": "1999-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315844", "@fin": "2000-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315845", "@fin": "2006-12-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315846", "@fin": "2009-04-10", "@num": "L113", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529915", "@fin": "2010-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020905830", "@fin": "2009-12-31", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664583", "@fin": "2010-05-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177840", "@fin": "2012-03-16", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516156", "@fin": "2012-03-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, \nL. 127, L. 130, L. 135, \nL. 135 B, L. 135 D, L. 135 F, \nL. 135 H, L. 135 I, L. 135 J, L. 135 O, L. 135 ZD, L. 136, L. 139 A,\nL. 152, L. 152 A, L. 154, L. 158, L. 158 A, L. 163, \nL. 166 et L. 166 D sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

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L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315227", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315230", "@num": "L124", "#text": "Livre des procédures fiscales - art. L124", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315236", "@num": "L127", "#text": "Livre des procédures fiscales - art. L127", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315239", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315254", "@num": "L135", "#text": "Livre des procédures fiscales - art. L135", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315260", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315266", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. L135 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315275", "@num": "L135 H", "#text": "Livre des procédures fiscales - art. L135 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315279", "@num": "L135 J", "#text": "Livre des procédures fiscales - art. L135 J", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315288", "@num": "L135 O", "#text": "Livre des procédures fiscales - art. L135 O", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768032", "@num": "L135 ZD", "#text": "Livre des procédures fiscales - art. L135 ZD", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315293", "@num": "L136", "#text": "Livre des procédures fiscales - art. L136", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768322", "@num": "L136 A", "#text": "Livre des procédures fiscales - art. L136 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315298", "@num": "L139 A", "#text": "Livre des procédures fiscales - art. L139 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315357", "@num": "L152", "#text": "Livre des procédures fiscales - art. L152", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315887", "@num": "L152 A", "#text": "Livre des procédures fiscales - art. L152 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315367", "@num": "L158", "#text": "Livre des procédures fiscales - art. L158", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315882", "@num": "L163", "#text": "Livre des procédures fiscales - art. L163", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315379", "@num": "L166", "#text": "Livre des procédures fiscales - art. L166 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025010665", "@num": "L166 D", "#text": "Livre des procédures fiscales - art. L166 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032284139", "@num": "L166 F", "#text": "Livre des procédures fiscales - art. L166 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. R*113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681302", "@num": "135", "#text": "Code de la famille et de l'aide sociale. - art. 135 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315834", "@fin": "1982-01-01", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315835", "@fin": "1985-07-19", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315836", "@fin": "1986-12-26", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315837", "@fin": "1989-07-14", "@num": "L113", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315838", "@fin": "1990-06-15", "@num": "L113", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315839", "@fin": "1991-06-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315840", "@fin": "1994-09-02", "@num": "L113", "@etat": "MODIFIE", 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"@num": "L113", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529915", "@fin": "2010-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020905830", "@fin": "2009-12-31", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664583", "@fin": "2010-05-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177840", "@fin": "2012-03-16", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516156", "@fin": "2012-03-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, \nL. 127, L. 130, L. 135, \nL. 135 B, L. 135 D, L. 135 F, \nL. 135 H, L. 135 I, L. 135 J, L. 135 O, L. 135 ZD, L. 136, L. 136-A, L. 139 A, \nL. 152, L. 152 A, L. 154, L. 158, L. 158 A, L. 163, \nL. 166, L. 166 D et L. 166 F sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

" } }, "LEGIARTI000032285996": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-07-01", "DATE_DEBUT": "2016-03-23" } }, "META_COMMUN": { "ID": "LEGIARTI000032285996", "URL": "article/LEGI/ARTI/00/00/32/28/59/LEGIARTI000032285996.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "LEGIARTI000032283888", "@num": "18", "#text": "LOI n°2016-339 du 22 mars 2016 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000032282279", "@nortexte": "INTX1524877L", "@numtexte": "2016-339", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-03-22" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315227", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315230", "@num": "L124", "#text": "Livre des procédures fiscales - art. L124", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315236", "@num": "L127", "#text": "Livre des procédures fiscales - art. L127", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315239", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315254", "@num": "L135", "#text": "Livre des procédures fiscales - art. L135", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315260", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315266", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. L135 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315275", "@num": "L135 H", "#text": "Livre des procédures fiscales - art. L135 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315279", "@num": "L135 J", "#text": "Livre des procédures fiscales - art. L135 J", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315288", "@num": "L135 O", "#text": "Livre des procédures fiscales - art. L135 O", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768032", "@num": "L135 ZD", "#text": "Livre des procédures fiscales - art. L135 ZD", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315293", "@num": "L136", "#text": "Livre des procédures fiscales - art. L136", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315298", "@num": "L139 A", "#text": "Livre des procédures fiscales - art. L139 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315357", "@num": "L152", "#text": "Livre des procédures fiscales - art. L152", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315887", "@num": "L152 A", "#text": "Livre des procédures fiscales - art. L152 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315367", "@num": "L158", "#text": "Livre des procédures fiscales - art. L158", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315882", "@num": "L163", "#text": "Livre des procédures fiscales - art. L163", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315379", "@num": "L166", "#text": "Livre des procédures fiscales - art. L166", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025010665", "@num": "L166 D", "#text": "Livre des procédures fiscales - art. L166 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032284139", "@num": "L166 F", "#text": "Livre des procédures fiscales - art. L166 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. R*113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681302", "@num": "135", "#text": "Code de la famille et de l'aide sociale. - art. 135 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315834", "@fin": "1982-01-01", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315835", "@fin": "1985-07-19", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315836", "@fin": "1986-12-26", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315837", "@fin": "1989-07-14", "@num": "L113", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315838", "@fin": "1990-06-15", "@num": "L113", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315839", "@fin": "1991-06-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315840", "@fin": "1994-09-02", "@num": "L113", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315841", "@fin": "1996-05-12", "@num": "L113", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315842", "@fin": "1998-04-22", "@num": "L113", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315843", "@fin": "1999-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315844", "@fin": "2000-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315845", "@fin": "2006-12-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315846", "@fin": "2009-04-10", "@num": "L113", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529915", "@fin": "2010-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020905830", "@fin": "2009-12-31", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664583", "@fin": "2010-05-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177840", "@fin": "2012-03-16", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516156", "@fin": "2012-03-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, \nL. 127, L. 130, L. 135, \nL. 135 B, L. 135 D, L. 135 F, \nL. 135 H, L. 135 I, L. 135 J, L. 135 O, L. 135 ZD, L. 136, L. 139 A, \nL. 152, L. 152 A, L. 154, L. 158, L. 158 A, L. 163, \nL. 166, \nL. 166 D et L. 166 F sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

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L127", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315239", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315254", "@num": "L135", "#text": "Livre des procédures fiscales - art. L135", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315260", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315266", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. L135 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315275", "@num": "L135 H", "#text": "Livre des procédures fiscales - art. L135 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315279", "@num": "L135 J", "#text": "Livre des procédures fiscales - art. L135 J", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315288", "@num": "L135 O", "#text": "Livre des procédures fiscales - art. L135 O", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768032", "@num": "L135 ZD", "#text": "Livre des procédures fiscales - art. L135 ZD", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315293", "@num": "L136", "#text": "Livre des procédures fiscales - art. L136", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768322", "@num": "L136 A", "#text": "Livre des procédures fiscales - art. L136 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315298", "@num": "L139 A", "#text": "Livre des procédures fiscales - art. L139 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315357", "@num": "L152", "#text": "Livre des procédures fiscales - art. L152", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315887", "@num": "L152 A", "#text": "Livre des procédures fiscales - art. L152 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315367", "@num": "L158", "#text": "Livre des procédures fiscales - art. L158", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315882", "@num": "L163", "#text": "Livre des procédures fiscales - art. L163", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315379", "@num": "L166", "#text": "Livre des procédures fiscales - art. L166", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025010665", "@num": "L166 D", "#text": "Livre des procédures fiscales - art. L166 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032284139", "@num": "L166 F", "#text": "Livre des procédures fiscales - art. L166 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. R*113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681302", "@num": "135", "#text": "Code de la famille et de l'aide sociale. - art. 135 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315834", "@fin": "1982-01-01", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315835", "@fin": "1985-07-19", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315836", "@fin": "1986-12-26", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315837", "@fin": "1989-07-14", "@num": "L113", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315838", "@fin": "1990-06-15", "@num": "L113", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315839", "@fin": "1991-06-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315840", "@fin": "1994-09-02", "@num": "L113", "@etat": "MODIFIE", 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"@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, \nL. 127, L. 130, L. 135, \nL. 135 B, L. 135 D, L. 135 F, \nL. 135 H, L. 135 I, L. 135 J, L. 135 O, L. 135 ZD, L. 135 ZH, L. 136, L. 136-A, L. 139 A, \nL. 152, L. 152 A, L. 154, L. 158, L. 158 A, L. 163, \nL. 166, L. 166 D et L. 166 F sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

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Article 2 ENTIEREMENT_MODIF (Loi n°76-617 du 9 juillet 1976 PORTANT DIVERSES MESURES DE PROTECTION SOCIALE DE LA FAMILLE)