{ "article": { "LEGIARTI000018621047": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "371 AO", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2008-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000018621047", "URL": "article/LEGI/ARTI/00/00/18/62/10/LEGIARTI000018621047.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article R. 123-17 du code de commerce.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018559053", "@num": "2", "#text": "Décret n°2008-294\n du 1er avril 2008 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000018557013", "@nortexte": "ECEL0804930D", "@numtexte": "2008-294", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGIARTI000043271719", "@num": "33", "#text": "Décret n°2021-300 du 18 mars 2021 - art. 33", "@sens": "cible", "@cidtexte": "JORFTEXT000043269370", "@nortexte": "ECOI2027157D", "@numtexte": "2021-300", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000006256015", "@num": "R123-17", "#text": "Code de commerce - art. R123-17", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133679", "@fin": "2023-01-01", "#text": "Chapitre I ter : Centre de formalités des entreprises", "@debut": "1981-03-21" }, { "@id": "LEGISCTA000046074324", "@fin": "2999-01-01", "#text": "Chapitre Ier ter : contrôle et validation des données des entreprises étrangères sans établissement en France", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114395", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1978-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295106", "@fin": "2008-04-03", "@num": "371 AO", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000018621047", "@fin": "2023-01-01", "@num": "371 AO", "@etat": "ABROGE", "@debut": "2008-04-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Conformément à l'article R. 123-17 du code de commerce, la déclaration présentée ou transmise au centre de formalités des entreprises compétent, dans les conditions précisées à cet article, vaut déclaration auprès de l'organisme destinataire.

" } }, "LEGIARTI000006256015": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R123-17", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2007-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006256015", "URL": "article/LEGI/ARTI/00/00/06/25/60/LEGIARTI000006256015.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AMXXXXXXXXX2X123R017AXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret 2007-431 2007-03-25 JORF 27 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000018621047", "@num": "371 AO", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AO (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161451", "@fin": "2023-01-01", "#text": "Section préliminaire : Des centres de formalités des entreprises.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000043294137", "@fin": "2999-01-01", "#text": "Section préliminaire : De l’organisme unique chargé des formalités d’entreprises", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146213", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133248", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113775", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006256015", "@fin": "2017-01-01", "@num": "R123-17", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000032944516", "@fin": "2023-01-01", "@num": "R123-17", "@etat": "ABROGE", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La déclaration présentée ou transmise au centre de formalités des entreprises compétent vaut déclaration auprès de l'organisme destinataire, dès lors qu'elle est régulière et complète à l'égard de ce dernier. Elle interrompt les délais à l'égard de cet organisme.
\n
" } }, "LEGIARTI000018559053": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018559053", "URL": "article/LEGI/ARTI/00/00/18/55/90/LEGIARTI000018559053.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006296279", "@num": "383 bis A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 bis A (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "DISJONCTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296284", "@num": "383 bis B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 bis B (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "DISJONCTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296290", "@num": "383 bis C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 383 bis C (Dis)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "DISJONCTION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293975", "@num": "100", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 100 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293983", "@num": "102 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 102 H (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295311", "@num": "140 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294117", "@num": "140 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 140 B (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621174", "@num": "143", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 143 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621170", "@num": "144", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 144 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621165", "@num": "161", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 161 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621160", "@num": "162", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 162 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621155", "@num": "163", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294180", "@num": "163 quindecies A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 quindecies A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294182", "@num": "163 quindecies B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 163 quindecies B (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621151", "@num": "171 AL", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AL (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621145", "@num": "171 AQ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AQ (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621140", "@num": "171 AR", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AR (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621136", "@num": "171 AS", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AS (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621131", "@num": "171 AX", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 171 AX (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621128", "@num": "193", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 193 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621121", "@num": "202 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 202 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621116", "@num": "202 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 202 C (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621107", "@num": "206", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 206 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621103", "@num": "210", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 210 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621096", "@num": "242-0 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 242-0 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293694", "@num": "26", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 26 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295131", "@num": "27", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 27 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621094", "@num": "272", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 272 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293696", "@num": "28", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 28 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621087", "@num": "289", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 289 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293697", "@num": "29", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 29 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295710", "@num": "305", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295678", "@num": "305 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294799", "@num": "305 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 B (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295681", "@num": "305 C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 C (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294802", "@num": "305 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 G (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294804", "@num": "305 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 H (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294805", "@num": "305 I", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305 I (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294796", "@num": "305-0", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305-0 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294797", "@num": "305-0 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305-0 bis (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006294798", "@num": "305-0 ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 305-0 ter (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621083", "@num": "310-00 H ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 310-00 H ter (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621078", "@num": "317 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 317 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621074", "@num": "371 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621068", "@num": "371 AI", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AI (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621065", "@num": "371 AJ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AJ (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621061", "@num": "371 AK", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AK (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621056", "@num": "371 AL", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AL (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621053", "@num": "371 AM", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AM (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621050", "@num": "371 AN", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AN (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621047", "@num": "371 AO", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AO (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621043", "@num": "371 AP", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AP (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621040", "@num": "371 AQ", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AQ (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621031", "@num": "371 AQ bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AQ bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621028", "@num": "371 AR", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AR (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621025", "@num": "371 AS", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 AS (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621071", "@num": "371 M", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 M (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621035", "@num": "371-0 AQ bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371-0 AQ bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621015", "@num": "396 bis A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 bis A (Dis)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621189", "@num": "74 S septies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 S septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621194", "@num": "74 S ter", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 S ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621199", "@num": "74-0 G", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74-0 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621184", "@num": "81 bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 81 bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621179", "@num": "82", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 82 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000018557013", "@nor": "ECEL0804930D", "@num": "2008-294", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2008-294 du 1er avril 2008 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000018557013", "@c_titre_court": "Décret n°2008-294 du 1er avril 2008" }, { "@fin": "2999-01-01", "#text": "Décret n° 2008-294 du 1er avril 2008 portant incorporation au code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code", "@debut": "2008-04-03", "@id_txt": "LEGITEXT000018559048", "@c_titre_court": "Décret n°2008-294 du 1er avril 2008" } ], "@ministere": "Ministère de l'économie, de l'industrie et de l'emploi", "@date_publi": "2008-04-02", "@date_signature": "2008-04-01", "@num_parution_jo": "0078" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000018559053", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000018557355", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

- CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2.
\nArt. 26, Art. 27, Art. 28, Art. 29, Art. 100, Art. 102 H, Art. 140 A, Art. 140 B, Art. 163 quindecies A, Art. 163 quindecies B, Art. 305-0, Art. 305-0 bis, Art. 305-0 ter, Art. 305, Art. 305 A, Art. 305 B, Art. 305 C, Art. 305 G, Art. 305 H, Art. 305 I, Art. 74-0 G, Art. 74 S ter, Art. 74 S septies, Art. 81 bis, Art. 82, Art. 143, Art. 144, Art. 161, Art. 162, Art. 163, Art. 171 AL, Art. 171 AQ, Art. 171 AR, Art. 171 AS, Art. 171 AX, Art. 193, Art. 202 A, Art. 202 C, Art. 206, Art. 210, Art. 242-0 H, Art. 272, Art. 289, Art. 310-00 H ter, Art. 317 B, Art. 371 A, Art. 371 M, Art. 371 AI, Art. 371 AJ, Art. 371 AK, Art. 371 AL, Art. 371 AM, Art. 371 AN, Art. 371 AO, Art. 371 AP, Art. 371 AQ, Art. 371-0 AQ bis, Art. 371 AQ bis, Art. 371 AR, Art. 371 AS, Art. 383 bis A, Art. 383 bis B, Art. 383 bis C, Art. 396 bis A\n
\n

\n
" } }, "LEGIARTI000032944516": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R123-17", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000032944516", "URL": "article/LEGI/ARTI/00/00/32/94/45/LEGIARTI000032944516.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000820567", "#text": "Décret n°2007-431 du 25 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000820567", "@nortexte": "JUSX0600197D", "@numtexte": "2007-431", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-25" }, { "@id": "LEGIARTI000032940812", "@num": "2", "#text": "Décret n°2016-1030 du 26 juillet 2016 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000032939481", "@nortexte": "EINI1519287D", "@numtexte": "2016-1030", "@typelien": "DEPLACE", "@naturetexte": "DECRET", "@datesignatexte": "2016-07-26" }, { "@id": "LEGIARTI000043271701", "@num": "23", "#text": "Décret n°2021-300 du 18 mars 2021 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000043269370", "@nortexte": "ECOI2027157D", "@numtexte": "2021-300", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-18" }, { "@id": "LEGIARTI000018621047", "@num": "371 AO", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AO (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000032940841", "@fin": "2023-01-01", "#text": "Sous-section 1 : Dispositions générales et applicables aux entreprises établies en France", "@debut": "2017-01-01" }, { "@id": "LEGISCTA000043299934", "@fin": "2999-01-01", "#text": "Sous-section 1 : Dispositions générales et applicables aux entreprises établies en France", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006161451", "@fin": "2023-01-01", "#text": "Section préliminaire : Des centres de formalités des entreprises.", "@debut": "2007-03-27" }, { "@id": "LEGISCTA000043294137", "@fin": "2999-01-01", "#text": "Section préliminaire : De l’organisme unique chargé des formalités d’entreprises", "@debut": "2023-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146213", "@fin": "2999-01-01", "#text": "Chapitre III : Des obligations générales des commerçants", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133248", "@fin": "2999-01-01", "#text": "TITRE II : Des commerçants.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113775", "@fin": "2999-01-01", "#text": "LIVRE Ier : Du commerce en général.", "@debut": "2007-03-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083283", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2007-03-27" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006256015", "@fin": "2017-01-01", "@num": "R123-17", "@etat": "MODIFIE", "@debut": "2007-03-27", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000032944516", "@fin": "2023-01-01", "@num": "R123-17", "@etat": "ABROGE", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La déclaration présentée ou transmise au centre de formalités des entreprises compétent vaut déclaration auprès de l'organisme destinataire, dès lors qu'elle est régulière et complète à l'égard de ce dernier. Elle interrompt les délais à l'égard de cet organisme.
\n
" } }, "LEGIARTI000043271719": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "33", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043271719", "URL": "article/LEGI/ARTI/00/00/43/27/17/LEGIARTI000043271719.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006513389", "@num": "19-1", "#text": "LOI n° 96-603 du 5 juillet 1996 - art. 19-1", "@sens": "source", "@cidtexte": "JORFTEXT000000193678", "@nortexte": "COMX9600031L", "@numtexte": "96-603", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-05" }, { "@id": "LEGIARTI000006219296", "@num": "L123-9-1", "#text": "Code de commerce - art. L123-9-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039439898", "@num": "371 AI", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AI (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621065", "@num": "371 AJ", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AJ (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621061", "@num": "371 AK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AK (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182211", "@num": "371 AL", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AL (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182207", "@num": "371 AM", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AM (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621050", "@num": "371 AN", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AN (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621047", "@num": "371 AO", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AO (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182204", "@num": "371 AP", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AP (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182200", "@num": "371 AQ", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AQ (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621031", "@num": "371 AQ bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AQ bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621028", "@num": "371 AR", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AR (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024182197", "@num": "371 AS", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 AS (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018621035", "@num": "371-0 AQ bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371-0 AQ bis (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043292579", "@num": "91 quater K", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater K (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006583308", "@num": "L311-2-1", "#text": "Code rural - art. L311-2-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000043271645", "@fin": "2999-01-01", "#text": "Chapitre II : modifications d'autres codes", "@debut": "2021-03-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000043271653", "@fin": "2999-01-01", "#text": "Titre II : DISPOSITIONS APPLICABLES A COMPTER DU 1ER JANVIER 2023", "@debut": "2021-03-22" } ] }, "@cid": "JORFTEXT000043269370", "@nor": "ECOI2027157D", "@num": "2021-300", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2021-300 du 18 mars 2021 portant application de l'article 1er de la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entreprises et introduction de diverses mesures applicables aux formalités incombant aux entreprises", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000043269370", "@c_titre_court": "Décret n°2021-300 du 18 mars 2021" }, { "@fin": "2999-01-01", "#text": "Décret n° 2021-300 du 18 mars 2021 portant application de l'article 1er de la loi n° 2019-486 du 22 mai 2019 relative à la croissance et la transformation des entreprises et introduction de diverses mesures applicables aux formalités incombant aux entreprises", "@debut": "2021-03-22", "@id_txt": "LEGITEXT000043271604", "@c_titre_court": "Décret n°2021-300 du 18 mars 2021" } ], "@ministere": "Ministère de l'économie, des finances et de la relance", "@date_publi": "2021-03-21", "@date_signature": "2021-03-18", "@num_parution_jo": "0069" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000043271719", "@fin": "2999-01-01", "@num": "33", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000043269829", "@fin": "2999-01-01", "@num": "33", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 91 quater K\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 371 AI, Art. 371 AJ, Art. 371 AK, Art. 371 AL, Art. 371 AM, Art. 371 AN, Art. 371 AO, Art. 371 AP, Art. 371 AQ, Art. 371-0 AQ bis, Art. 371 AQ bis, Art. 371 AR, Art. 371 AS\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000043271719", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000018621047", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000018559053", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000018621047", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000032944516", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000018621047", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006256015", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000018621047", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000018621047", "liens_entrants": true }

Article 371 AO AUTONOME ABROGE, en vigueur du 03/04/2008 au 01/01/2023 (Code général des impôts, annexe II)