{ "article": { "LEGIARTI000006927945": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "6", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006927945", "URL": "article/LEGI/ARTI/00/00/06/92/79/LEGIARTI000006927945.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FBHDQXXXXXX006AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000725511", "#text": "Décret 92-1431 1992-12-30", "@sens": "source", "@cidtexte": "JORFTEXT000000725511", "@nortexte": "BUDF9200035D", "@numtexte": "92-1431", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006316263", "@num": "R*109-1", "#text": "Livre des procédures fiscales - art. R*109-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000178570", "@nor": "BUDF9200058D", "@num": "93-311", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 93-311 du 9 mars 1993 pris pour l'application du décret n° 92-1431 du 30 décembre 1992 et modifiant certaines dispositions du livre des procédures fiscales relatives aux attributions de la direction générale des douanes et droits indirects et de la direction générale des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000178570", "@c_titre_court": "Décret n°93-311 du 9 mars 1993" }, { "@fin": "2999-01-01", "#text": "Décret n°93-311 du 9 mars 1993 pris pour l'application du décret n° 92-1431 du 30 décembre 1992 et modifiant certaines dispositions du livre des procédures fiscales relatives aux attributions de la direction générale des douanes et droits indirects et de la direction générale des impôts", "@debut": "1993-01-01", "@id_txt": "LEGITEXT000006081355", "@c_titre_court": "Décret n°93-311 du 9 mars 1993" } ], "@date_publi": "1993-03-11", "@date_signature": "1993-03-09" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000006927945", "@fin": "2999-01-01", "@num": "6", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001898071", "@fin": "2999-01-01", "@num": "6", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "a modifié les dispositions suivantes
\n
" } }, "LEGIARTI000006316263": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*109-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1993-03-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006316263", "URL": "article/LEGI/ARTI/00/00/06/31/62/LEGIARTI000006316263.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR109AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 559 (AL. 2 2ème PHRASE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006535294", "@num": "1", "#text": "Décret n°92-1431 du 30 décembre 1992 - art. 1 (VT) JORF 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000725511", "@nortexte": "BUDF9200035D", "@numtexte": "92-1431", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006927945", "@num": "6", "#text": "Décret n°93-311 du 9 mars 1993 - art. 6 () JORF 11 mars 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006315194", "@num": "L109", "#text": "Livre des procédures fiscales - art. L109 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180153", "@fin": "2999-01-01", "#text": "1° : Délivrance de documents aux contribuables", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163141", "@fin": "2999-01-01", "#text": "Section I : Portée et limites de la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147386", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316262", "@fin": "1993-03-11", "@num": "R*109-1", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006316263", "@fin": "2999-01-01", "@num": "R*109-1", "@etat": "VIGUEUR", "@debut": "1993-03-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les déclarations mentionnées à l'article L. 109 sont conservées pendant trois ans, soit à la direction régionale des douanes et droits indirects soit au bureau de déclarations de la direction générale des douanes et droits indirects.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006316263", "cible": false, "cidtexte": "JORFTEXT000000178570", "id": "LEGIARTI000006927945", "typelien": "MODIFICATION" } ], "texte_version": { "JORFTEXT000000725511": { "SM": { "CONTENU": "APPLICATION DE L'ART. 37 DE LA CONSTITUTION ET DE L'ART. 21 (AVANT-DERNIER ALINEA) DU DECRET 63766 DU 30-07-1963.
A PARTIR DU 01-01-1993,LES COMPETENCES DE LA DIRECTION GENERALE DES IMPOTS EN MATIERE D'ASSIETTE,DE CONTROLE,DE RECOUVREMENT ET DE CONTENTIEUX DES CONTRIBUTIONS INDIRECTES,DES DROITS,TAXES,REDEVANCES ET IMPOSITIONS OBEISSANT AUX MEMES REGLES ET DU DROIT DE GARANTIE SONT TRANSFEREES A LA DIRECTION GENERALE DES DOUANES ET DROITS INDIRECTS.
SONT EGALEMENT TRANSFEREES A CETTE DIRECTION LES COMPETENCES EXERCEES PAR LA DIRECTION GENERALE DES IMPOTS EN MATIERE DE REGLEMENTATIONS ECONOMIQUES ET ADMINISTRATIVES DANS LE DOMAINE DE LA VITICULTURE,DES SUCRES ET DE L'ISOGLUCOSE,DES CEREALES,DES OLEAGINEUX ET PRODUITS DERIVES,DES TABACS ET ALLUMETTES,DES ALCOOLS ET DEBITS DE BOISSONS.
LA DIRECTION GENERALE DES DOUANES ET DROITS INDIRECTS SE SUBSTITUE A LA DIRECTION GENERALE DES IMPOTS DANS LES AFFAIRES CONTENTIEUSES EN COURS A LA DATE DU 31-12-1992 AINSI QUE DANS SES DROITS DE RECOURS.
PAR DEROGATION A L'AL. 1 DE L'ART. 1,LES AGENTS DES IMPOTS SONT SEULS COMPETENTS POUR L'APPLICATION DES DISPOSITIONS DE L'ART. 290-QUATER DU CODE GENERAL DES IMPOTS ET DU 2EMEMENT DU II DE L'ART. 298-BIS DU MEME CODE.
ILS RESTENT EGALEMENT COMPETENTS POUR L'APPLICATION DES DISPOSITIONS DU III DE L'ART. 298-BIS DU MEME CODE.
POUR CE QUI CONCERNE LA MISE EN OEUVRE DU III DE L'ART. 298-BIS DU CODE PRECITE,LA COMPETENCE DE LA DIRECTION GENERALE DES DOUANES ET DROITS INDIRECTS S'APPLIQUE A LA CONSTATATION ET A LA POURSUITE DES INFRACTIONS EN MATIERE DE DOCUMENT D'ACCOMPAGNEMENT DES ANIMAUX VIVANTS DE BOUCHERIE ET DE CHARCUTERIE DANS LES CONDITIONS DEFINIES A L'ART. R*213-3 DU LIVRE DES PROCEDURES FISCALES.
PAR DEROGATION A L'AL. 1 DE L'ART. 1 ET A L'ART. 2,LA DIRECTION GENERALE DES IMPOTS RESTE COMPETENTE POUR RECOUVRER LES CREANCES DE TOUTE NATURE POUR LESQUELLES LES COMPTABLES DES IMPOTS DISPOSENT D'UN TITRE EXECUTOIRE AU 31-12-1992 AINSI QUE POUR EXERCER LES ACTIONS ET SUIVRE LES PROCEDURES LIEES AU RECOUVREMENT DE CES CREANCES.
DANS LES MATIERES TRANSFEREES,LE DROIT DE COMMUNICATION VISE A L'AL. 1 DE L'ART. L81 DU LIVRE DES PROCEDURES FISCALES PEUT ETRE EXERCE PAR LA DIRECTION GENERALE DES DOUANES ET DROITS INDIRECTS DANS LES CONDITIONS DEFINIES AUX ART. L82-C,L83,L84,A L'AL. 1 DE L'ART. L85,AUX ART. L85- A,L90,L92,L95,L101,R*81-1,R*81-3,R*81-4,R*101-1 ET A-85-1 ISSU DE L'ART. 5 DU DECRET DU 05-08-1920,DU LIVRE SUSMENTIONNE." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE A DATER DU 18-08-1993: ART. 1 A 6 CODIFIES DANS LE LIVRE DES PROCEDURES FISCALES (1ERE ET 2EME PARTIE) ; art. 6 (art. R. *81-3)" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000571356", "#text": "Constitution du 4 octobre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000571356", "@typelien": "APPLICATION", "@naturetexte": "CONSTITUTION", "@datesignatexte": "1958-10-04" }, { "@id": "JORFTEXT000000676383", "#text": "Décret n°63-766 du 30 juillet 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000676383", "@numtexte": "63-766", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1963-07-30" }, { "@id": "JORFTEXT000000541388", "#text": "LOI n° 92-677 du 17 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006535296", "@num": "3", "#text": "Décret n°92-1431 du 30 décembre 1992 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000725511", "@nortexte": "BUDF9200035D", "@numtexte": "92-1431", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "LEGIARTI000006535299", "@num": "5", "#text": "Décret n°92-1431 du 30 décembre 1992 - art. 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000725511", "@nortexte": "BUDF9200035D", "@numtexte": "92-1431", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000542615", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000542615", "@nortexte": "BUDD9250022A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006924980", "@num": "1", "#text": "Arrêté du 31 décembre 1992 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000542615", "@nortexte": "BUDD9250022A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000006925007", "@num": "20", "#text": "Arrêté du 4 janvier 1993 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177829", "@nortexte": "BUDF9200064A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-04" }, { "@id": "LEGITEXT000006080771", "#text": "Décret n°93-10 du 4 janvier 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000727314", "@nortexte": "BUDF9200061D", "@numtexte": "93-10", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-04" }, { "@id": "LEGIARTI000006924970", "@num": "4", "#text": "Décret n°93-10 du 4 janvier 1993 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000727314", "@nortexte": "BUDF9200061D", "@numtexte": "93-10", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-04" }, { "@id": "LEGIARTI000006924970", "@num": "4", "#text": "Décret n°93-10 du 4 janvier 1993 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000727314", "@nortexte": "BUDF9200061D", "@numtexte": "93-10", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000360870", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000360870", "@nortexte": "BUDD9330000A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-01-05" }, { "@id": "JORFTEXT000000528668", "#text": "DECRET93-266", "@sens": "cible", "@cidtexte": "JORFTEXT000000528668", "@nortexte": "BUDF9300043D", "@numtexte": "93-266", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "JORFTEXT000000347286", "#text": "DECRET93-267", "@sens": "cible", "@cidtexte": "JORFTEXT000000347286", "@nortexte": "BUDF9300047D", "@numtexte": "93-267", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006927474", "@num": "26", "#text": "Décret n°93-264 du 26 février 1993 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528667", "@nortexte": "BUDF9300057D", "@numtexte": "93-264", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006927489", "@num": "15", "#text": "Décret n°93-265 du 26 février 1993 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006927492", "@num": "3", "#text": "Décret n°93-266 du 26 février 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000528668", "@nortexte": "BUDF9300043D", "@numtexte": "93-266", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006927495", "@num": "3", "#text": "Décret n°93-267 du 26 février 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000347286", "@nortexte": "BUDF9300047D", "@numtexte": "93-267", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "JORFTEXT000000726542", "#text": "DECRET93-309", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "JORFTEXT000000362539", "#text": "DECRET93-310", "@sens": "cible", "@cidtexte": "JORFTEXT000000362539", "@nortexte": "BUDF9200055D", "@numtexte": "93-310", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "JORFTEXT000000178570", "#text": "DECRET93-311", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGITEXT000006081353", "#text": "Décret n°93-309 du 9 mars 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927850", "@num": "1", "#text": "Décret n°93-309 du 9 mars 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927859", "@num": "10", "#text": "Décret n°93-309 du 9 mars 1993 - art. 10 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927860", "@num": "11", "#text": "Décret n°93-309 du 9 mars 1993 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927861", "@num": "12", "#text": "Décret n°93-309 du 9 mars 1993 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927862", "@num": "13", "#text": "Décret n°93-309 du 9 mars 1993 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927863", "@num": "14", "#text": "Décret n°93-309 du 9 mars 1993 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927864", "@num": "15", "#text": "Décret n°93-309 du 9 mars 1993 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927865", "@num": "16", "#text": "Décret n°93-309 du 9 mars 1993 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927866", "@num": "17", "#text": "Décret n°93-309 du 9 mars 1993 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927867", "@num": "18", "#text": "Décret n°93-309 du 9 mars 1993 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927868", "@num": "19", "#text": "Décret n°93-309 du 9 mars 1993 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927868", "@num": "19", "#text": "Décret n°93-309 du 9 mars 1993 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927851", "@num": "2", "#text": "Décret n°93-309 du 9 mars 1993 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927869", "@num": "20", "#text": "Décret n°93-309 du 9 mars 1993 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927870", "@num": "21", "#text": "Décret n°93-309 du 9 mars 1993 - art. 21 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927871", "@num": "22", "#text": "Décret n°93-309 du 9 mars 1993 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927871", "@num": "22", "#text": "Décret n°93-309 du 9 mars 1993 - art. 22 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927852", "@num": "3", "#text": "Décret n°93-309 du 9 mars 1993 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927853", "@num": "4", "#text": "Décret n°93-309 du 9 mars 1993 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927854", "@num": "5", "#text": "Décret n°93-309 du 9 mars 1993 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927856", "@num": "7", "#text": "Décret n°93-309 du 9 mars 1993 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927857", "@num": "8", "#text": "Décret n°93-309 du 9 mars 1993 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927858", "@num": "9", "#text": "Décret n°93-309 du 9 mars 1993 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGITEXT000006081354", "#text": "Décret n°93-310 du 9 mars 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000362539", "@nortexte": "BUDF9200055D", "@numtexte": "93-310", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927937", "@num": "63", "#text": "Décret n°93-310 du 9 mars 1993 - art. 63 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362539", "@nortexte": "BUDF9200055D", "@numtexte": "93-310", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927938", "@num": "64", "#text": "Décret n°93-310 du 9 mars 1993 - art. 64 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362539", "@nortexte": "BUDF9200055D", "@numtexte": "93-310", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927938", "@num": "64", "#text": "Décret n°93-310 du 9 mars 1993 - art. 64 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000362539", "@nortexte": "BUDF9200055D", "@numtexte": "93-310", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGITEXT000006081355", "#text": "Décret n°93-311 du 9 mars 1993", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927940", "@num": "1", "#text": "Décret n°93-311 du 9 mars 1993 - art. 1 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927949", "@num": "10", "#text": "Décret n°93-311 du 9 mars 1993 - art. 10 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927950", "@num": "11", "#text": "Décret n°93-311 du 9 mars 1993 - art. 11 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927951", "@num": "12", "#text": "Décret n°93-311 du 9 mars 1993 - art. 12 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927952", "@num": "13", "#text": "Décret n°93-311 du 9 mars 1993 - art. 13 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927953", "@num": "14", "#text": "Décret n°93-311 du 9 mars 1993 - art. 14 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927954", "@num": "15", "#text": "Décret n°93-311 du 9 mars 1993 - art. 15 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927955", "@num": "16", "#text": "Décret n°93-311 du 9 mars 1993 - art. 16 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927956", "@num": "17", "#text": "Décret n°93-311 du 9 mars 1993 - 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art. 24 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927964", "@num": "25", "#text": "Décret n°93-311 du 9 mars 1993 - art. 25 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927965", "@num": "26", "#text": "Décret n°93-311 du 9 mars 1993 - art. 26 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927966", "@num": "27", "#text": "Décret n°93-311 du 9 mars 1993 - art. 27 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927942", "@num": "3", "#text": "Décret n°93-311 du 9 mars 1993 - art. 3 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927943", "@num": "4", "#text": "Décret n°93-311 du 9 mars 1993 - art. 4 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927944", "@num": "5", "#text": "Décret n°93-311 du 9 mars 1993 - art. 5 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927945", "@num": "6", "#text": "Décret n°93-311 du 9 mars 1993 - art. 6 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927946", "@num": "7", "#text": "Décret n°93-311 du 9 mars 1993 - art. 7 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927947", "@num": "8", "#text": "Décret n°93-311 du 9 mars 1993 - art. 8 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "LEGIARTI000006927948", "@num": "9", "#text": "Décret n°93-311 du 9 mars 1993 - art. 9 ()", "@sens": "cible", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "TXT_SOURCE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "JORFTEXT000000164717", "#text": "DECRET93-875", "@sens": "cible", "@cidtexte": "JORFTEXT000000164717", "@nortexte": "BUDF9200039D", "@numtexte": "93-875", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-06-25" }, { "@id": "JORFTEXT000000713956", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000713956", "@nortexte": "BUDP9300304A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-15" }, { "@id": "LEGIARTI000006932363", "@num": "1", "#text": "Arrêté du 15 mai 1993 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000713956", "@nortexte": "BUDP9300304A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-05-15" }, { "@id": "JORFTEXT000000179801", "#text": "DECRET93-1095", "@sens": "cible", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "JORFTEXT000000372351", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000372351", "@nortexte": "ECOP9500416A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-08-22" }, { "@id": "JORFTEXT000000784293", "#text": "Décret2004-501", "@sens": "cible", "@cidtexte": "JORFTEXT000000784293", "@nortexte": "ECOF0400010D", "@numtexte": "2004-501", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-02" }, { "@id": "LEGITEXT000017784002", "#text": "Arrêté du 20 décembre 2007 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017751825", "@nortexte": "BCFD0770855A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-20" }, { "@id": "JORFTEXT000017751825", "#text": "Arrêté du 20 décembre 2007, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000017751825", "@nortexte": "BCFD0770855A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2007-12-20" }, { "@id": "LEGITEXT000021777414", "#text": "Arrêté du 25 janvier 2010 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021776562", "@nortexte": "BCFD1002225A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-01-25" }, { "@id": "JORFTEXT000021776562", "#text": "Arrêté du 25 janvier 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000021776562", "@nortexte": "BCFD1002225A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-01-25" }, { "@id": "LEGITEXT000048712044", "#text": "Décret n°2023-1294 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "JORFTEXT000048706285", "#text": "Décret n°2023-1294 du 28 décembre 2023, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000048706285", "@nortexte": "ECOD2328104D", "@numtexte": "2023-1294", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" } ] }, "TITRE": "Décret n°92-1431 du 30 décembre 1992", "MCS_TXT": { "MC": [ "BUDGET", "FONCTION PUBLIQUE DE L'ETAT", "ADMINISTRATION CENTRALE", "DGI", "DIRECTION GENERALE DES IMPOTS", "TRANSFERT DE COMPETENCE", "ASSIETTE", "CONTROLE", "RECOUVREMENT", "CONTENTIEUX", "CONTRIBUTION INDIRECTE", "TAXE", "REDEVANCE", "IMPOSITION", "DROIT DE GARANTIE", "TRANSFERT", "DGDDI", "DIRECTION GENERALE DES DOUANES ET DROITS INDIRECTS" ] }, "MINISTERE": "MINISTERE DE LA CULTURE ET DE LA COMMUNICATION", "TITREFULL": "Décret no 92-1431 du 30 décembre 1992 fixant les modalités du transfert des compétences de la direction générale des impôts à la direction générale des douanes et droits indirects en matière de contributions indirectes et de réglementations assimilées" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000725511", "NOR": "BUDF9200035D", "NUM": "92-1431", "DATE_PUBLI": "1992-12-31", "DATE_TEXTE": "1992-12-30", "NUM_PARUTION": 304, "ORIGINE_PUBLI": "JORF n°304 du 31 décembre 1992", "PAGE_DEB_PUBLI": 18049, "PAGE_FIN_PUBLI": 18328 } }, "META_COMMUN": { "ID": "JORFTEXT000000725511", "URL": "texte/version/JORF/TEXT/00/00/00/72/55/JORFTEXT000000725511.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9921431" } }, "VISAS": { "CONTENU": "Le Premier ministre,
Sur le rapport du ministre du budget,
Vu la Constitution, notamment son article 37;
Vu le code général des impôts;
Vu le décret no 87-389 du 15 juin 1987 relatif à l'organisation des services d'administration centrale;
Vu le décret no 92-390 du 15 avril 1992 relatif aux attributions du ministre du budget;
Vu l'avis du comité technique paritaire ministériel du 12 décembre 1991;
Vu l'avant-dernier alinéa de l'article 21 du décret no 63-766 du 30 juillet 1963;
Le Conseil d'Etat (section des finances) entendu,
\n
" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "Fait à Paris, le 30 décembre 1992.
\n

PIERRE BEREGOVOY

Par le Premier ministre:

Le ministre du budget,
MARTIN MALVY" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000725511", "cible": true, "cidtexte": "JORFTEXT000000178570", "id": "LEGIARTI000006927945", "typelien": "TXT_SOURCE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000006927945", "liens_entrants": true }