{ "article": { "LEGIARTI000018727489": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-04-27" } }, "META_COMMUN": { "ID": "LEGIARTI000018727489", "URL": "article/LEGI/ARTI/00/00/18/72/74/LEGIARTI000018727489.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006315175", "@num": "L98 B", "#text": "Livre des procédures fiscales - art. L98 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316252", "@num": "R*98 B-2", "#text": "Livre des procédures fiscales - art. R*98 B-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000018699482", "@nor": "BCFL0753980A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 28 février 2008 pris pour l'application de l'article R.* 98 B-2 du livre des procédures fiscales", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000018699482", "@c_titre_court": "Arrêté du 28 février 2008" }, { "@fin": "2999-01-01", "#text": "Arrêté du 28 février 2008 pris pour l'application de l'article R.* 98 B-2 du livre des procédures fiscales", "@debut": "2008-04-27", "@id_txt": "LEGITEXT000018727487", "@c_titre_court": "Arrêté du 28 février 2008" } ], "@ministere": "Ministère du budget, des comptes publics et de la fonction publique", "@date_publi": "2008-04-26", "@date_signature": "2008-02-28" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000018727489", "@fin": "2999-01-01", "@num": "1", "@etat": "VIGUEUR", "@debut": "2008-04-27", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000018699484", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En application de l'article R. * 98 B-2 du livre des procédures fiscales, le centre informatique auprès duquel est effectuée la communication électronique prévue au deuxième alinéa de l'article L. 98 B du même livre est le centre de services informatiques de Nevers.

" } }, "LEGIARTI000006315175": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L98 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-04-03", "DATE_DEBUT": "2005-12-08" } }, "META_COMMUN": { "ID": "LEGIARTI000006315175", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315175.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL098ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018727489", "@num": "1", "#text": "Arrêté du 28 février 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018699482", "@nortexte": "BCFL0753980A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-02-28" }, { "@id": "LEGIARTI000031183215", "@num": "2", "#text": "Arrêté du 19 février 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979777", "@nortexte": "BCFL1006070A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-02-19" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006323306", "@num": "6", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 6 () JORF 8 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "CREATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000025622496", "@num": "R*98 B-1", "#text": "Livre des procédures fiscales - art. R*98 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316252", "@num": "R*98 B-2", "#text": "Livre des procédures fiscales - art. R*98 B-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622492", "@num": "R*98 B-3", "#text": "Livre des procédures fiscales - art. R*98 B-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163098", "@fin": "2999-01-01", "#text": "Section II : Renseignements communiqués à l'administration sans demande préalable de sa part", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315175", "@fin": "2008-04-03", "@num": "L98 B", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570239", "@fin": "2009-01-01", "@num": "L98 B", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020627559", "@fin": "2010-05-01", "@num": "L98 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177815", "@fin": "2010-05-08", "@num": "L98 B", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022327452", "@fin": "2020-07-25", "@num": "L98 B", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042146781", "@fin": "2999-01-01", "@num": "L98 B", "@etat": "VIGUEUR", "@debut": "2020-07-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'organisme du régime général de sécurité sociale chargé du recouvrement des cotisations et contributions sociales dues par les particuliers employeurs qui utilisent les dispositifs prévus à l'article L. 129-2 du code du travail dans sa rédaction antérieure à la publication de la loi n° 2005-841 du 26 juillet 2005, au 1° de l'article L. 129-5, à l'article L. 812-1 du même code ainsi qu'à l'article L. 531-5 du code de la sécurité sociale, communique à l'administration des impôts, avant le 1er mars de chaque année, les informations relatives aux personnes déclarées par ces employeurs au cours de l'année précédente.
\n
La communication prévue au premier alinéa peut être faite par voie électronique.
\n
Un décret en Conseil d'Etat pris après avis de la Commission nationale de l'informatique et des libertés fixe le contenu et les modalités de cette communication, et notamment les conditions d'utilisation du numéro d'inscription au répertoire national d'identification des personnes physiques pour les échanges et traitements nécessaires à la communication des informations ainsi transmises à l'administration des impôts.
" } }, "LEGIARTI000006316252": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*98 B-2", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-05-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006316252", "URL": "article/LEGI/ARTI/00/00/06/31/62/LEGIARTI000006316252.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR098DAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006263323", "@num": "1", "#text": "Décret n°2007-642 du 30 avril 2007 - art. 1 () JORF 2 mai 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000276218", "@nortexte": "BUDL0750784D", "@numtexte": "2007-642", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-04-30" }, { "@id": "LEGIARTI000018727489", "@num": "1", "#text": "Arrêté du 28 février 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018699482", "@nortexte": "BCFL0753980A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-02-28" }, { "@id": "LEGIARTI000006315175", "@num": "L98 B", "#text": "Livre des procédures fiscales - art. L98 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163140", "@fin": "2999-01-01", "#text": "Section II : Renseignements communiqués à l'administration sans demande préalable de sa part", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147384", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006316252", "@fin": "2999-01-01", "@num": "R*98 B-2", "@etat": "VIGUEUR", "@debut": "2007-05-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
La communication par voie électronique prévue au deuxième alinéa de l'article L. 98 B est effectuée auprès d'un centre informatique désigné par arrêté du ministre chargé du budget.
\n
" } }, "LEGIARTI000018570239": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L98 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2008-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000018570239", "URL": "article/LEGI/ARTI/00/00/18/57/02/LEGIARTI000018570239.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

\nModifications effectuées en conséquence de l'article 36 I de la loi n° 2005-841 du 26 juillet 2005 et des articles 1, 3 et 12 I de l'ordonnance n° 2007-329 du 12 mars 2007.\n

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018559629", "@num": "1", "#text": "Décret n°2008-295\n du 1er avril 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000018556481", "@nortexte": "ECEL0804932D", "@numtexte": "2008-295", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-04-01" }, { "@id": "LEGIARTI000018727489", "@num": "1", "#text": "Arrêté du 28 février 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018699482", "@nortexte": "BCFL0753980A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-02-28" }, { "@id": "LEGIARTI000031183215", "@num": "2", "#text": "Arrêté du 19 février 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979777", "@nortexte": "BCFL1006070A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-02-19" }, { "@id": "LEGIARTI000025622496", "@num": "R*98 B-1", "#text": "Livre des procédures fiscales - art. R*98 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316252", "@num": "R*98 B-2", "#text": "Livre des procédures fiscales - art. R*98 B-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622492", "@num": "R*98 B-3", "#text": "Livre des procédures fiscales - art. R*98 B-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901387", "@num": "L1271-1", "#text": "Code du travail - art. L1271-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901564", "@num": "L1522-3", "#text": "Code du travail - art. L1522-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901565", "@num": "L1522-4", "#text": "Code du travail - art. L1522-4", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743315", "@num": "L531-5", "#text": "Code de la sécurité sociale. - art. L531-5", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163098", "@fin": "2999-01-01", "#text": "Section II : Renseignements communiqués à l'administration sans demande préalable de sa part", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315175", "@fin": "2008-04-03", "@num": "L98 B", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570239", "@fin": "2009-01-01", "@num": "L98 B", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020627559", "@fin": "2010-05-01", "@num": "L98 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177815", "@fin": "2010-05-08", "@num": "L98 B", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022327452", "@fin": "2020-07-25", "@num": "L98 B", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042146781", "@fin": "2999-01-01", "@num": "L98 B", "@etat": "VIGUEUR", "@debut": "2020-07-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'organisme du régime général de sécurité sociale chargé du recouvrement des cotisations et contributions sociales dues par les particuliers employeurs qui utilisent les dispositifs prévus au 1° de l'article L. 1271-1 du code du travail et aux articles L. 1522-3 et L. 1522-4 du même code, ainsi qu'à l'article L. 531-5 du code de la sécurité sociale, communique à l'administration des impôts, avant le 1er mars de chaque année, les informations relatives aux personnes déclarées par ces employeurs au cours de l'année précédente.

La communication prévue au premier alinéa peut être faite par voie électronique.

Un décret en Conseil d'Etat pris après avis de la Commission nationale de l'informatique et des libertés fixe le contenu et les modalités de cette communication, et notamment les conditions d'utilisation du numéro d'inscription au répertoire national d'identification des personnes physiques pour les échanges et traitements nécessaires à la communication des informations ainsi transmises à l'administration des impôts.

" } }, "LEGIARTI000020627559": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L98 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020627559", "URL": "article/LEGI/ARTI/00/00/20/62/75/LEGIARTI000020627559.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018727489", "@num": "1", "#text": "Arrêté du 28 février 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018699482", "@nortexte": "BCFL0753980A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-02-28" }, { "@id": "LEGIARTI000020606486", "@num": "51", "#text": "LOI n°2009-526\n du 12 mai 2009 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020604162", "@nortexte": "BCFX0824886L", "@numtexte": "2009-526", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-05-12" }, { "@id": "LEGIARTI000031183215", "@num": "2", "#text": "Arrêté du 19 février 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979777", "@nortexte": "BCFL1006070A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-02-19" }, { "@id": "LEGIARTI000025622496", "@num": "R*98 B-1", "#text": "Livre des procédures fiscales - art. R*98 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316252", "@num": "R*98 B-2", "#text": "Livre des procédures fiscales - art. R*98 B-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622492", "@num": "R*98 B-3", "#text": "Livre des procédures fiscales - art. R*98 B-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585064", "@num": "L712-1", "#text": "Code rural - art. L712-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901387", "@num": "L1271-1", "#text": "Code du travail - art. L1271-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901564", "@num": "L1522-3", "#text": "Code du travail - art. L1522-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901565", "@num": "L1522-4", "#text": "Code du travail - art. L1522-4", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904587", "@num": "L7122-23", "#text": "Code du travail - art. L7122-23 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018499646", "@num": "R7122-29", "#text": "Code du travail - art. R7122-29 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743315", "@num": "L531-5", "#text": "Code de la sécurité sociale. - art. L531-5", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163098", "@fin": "2999-01-01", "#text": "Section II : Renseignements communiqués à l'administration sans demande préalable de sa part", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315175", "@fin": "2008-04-03", "@num": "L98 B", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570239", "@fin": "2009-01-01", "@num": "L98 B", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020627559", "@fin": "2010-05-01", "@num": "L98 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177815", "@fin": "2010-05-08", "@num": "L98 B", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022327452", "@fin": "2020-07-25", "@num": "L98 B", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042146781", "@fin": "2999-01-01", "@num": "L98 B", "@etat": "VIGUEUR", "@debut": "2020-07-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La Caisse centrale de la mutualité sociale agricole communique à l'administration fiscale, dans les conditions prévues au premier alinéa, les déclarations de salaires relevant du titre emploi simplifié agricole prévu à l'article L. 712-1 du code rural.\n
\n
L'organisme habilité mentionné au premier alinéa de l'article L. 7122-23 du code du travail communique à l'administration fiscale, dans les conditions prévues au premier alinéa du présent article, les déclarations prévues par l'article R. 7122-29 du même code.
\n
La communication prévue aux trois alinéas précédents peut être faite par voie électronique.

" } }, "LEGIARTI000022177815": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L98 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-08", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022177815", "URL": "article/LEGI/ARTI/00/00/22/17/78/LEGIARTI000022177815.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018727489", "@num": "1", "#text": "Arrêté du 28 février 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018699482", "@nortexte": "BCFL0753980A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-02-28" }, { "@id": "LEGIARTI000031183215", "@num": "2", "#text": "Arrêté du 19 février 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979777", "@nortexte": "BCFL1006070A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-02-19" }, { "@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": "LEGIARTI000025622496", "@num": "R*98 B-1", "#text": "Livre des procédures fiscales - art. R*98 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316252", "@num": "R*98 B-2", "#text": "Livre des procédures fiscales - art. R*98 B-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622492", "@num": "R*98 B-3", "#text": "Livre des procédures fiscales - art. R*98 B-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585064", "@num": "L712-1", "#text": "Code rural - art. L712-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901387", "@num": "L1271-1", "#text": "Code du travail - art. L1271-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901564", "@num": "L1522-3", "#text": "Code du travail - art. L1522-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901565", "@num": "L1522-4", "#text": "Code du travail - art. L1522-4", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904587", "@num": "L7122-23", "#text": "Code du travail - art. L7122-23", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018499646", "@num": "R7122-29", "#text": "Code du travail - art. R7122-29", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743315", "@num": "L531-5", "#text": "Code de la sécurité sociale. - art. L531-5", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163098", "@fin": "2999-01-01", "#text": "Section II : Renseignements communiqués à l'administration sans demande préalable de sa part", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315175", "@fin": "2008-04-03", "@num": "L98 B", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570239", "@fin": "2009-01-01", "@num": "L98 B", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020627559", "@fin": "2010-05-01", "@num": "L98 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177815", "@fin": "2010-05-08", "@num": "L98 B", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022327452", "@fin": "2020-07-25", "@num": "L98 B", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042146781", "@fin": "2999-01-01", "@num": "L98 B", "@etat": "VIGUEUR", "@debut": "2020-07-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'organisme habilité mentionné au premier alinéa de l'article L. 7122-23 du code du travail communique à l'administration fiscale, dans les conditions prévues au premier alinéa, les déclarations prévues par l'article R. 7122-29 du même code.

La communication prévue aux trois alinéas précédents peut être faite par voie électronique.

" } }, "LEGIARTI000022327452": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L98 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-07-25", "DATE_DEBUT": "2010-05-08" } }, "META_COMMUN": { "ID": "LEGIARTI000022327452", "URL": "article/LEGI/ARTI/00/00/22/32/74/LEGIARTI000022327452.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000018727489", "@num": "1", "#text": "Arrêté du 28 février 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000018699482", "@nortexte": "BCFL0753980A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-02-28" }, { "@id": "LEGIARTI000031183215", "@num": "2", "#text": "Arrêté du 19 février 2010 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021979777", "@nortexte": "BCFL1006070A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-02-19" }, { "@id": "LEGIARTI000022195080", "@num": "1", "#text": "Ordonnance n°2010-462 du 6 mai 2010 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000022176680", "@nortexte": "AGRS1007353R", "@numtexte": "2010-462", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-05-06" }, { "@id": "LEGIARTI000024156003", "@num": "1", "#text": "Décret n°2011-646 du 9 juin 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024152998", "@nortexte": "EFIE1112237D", "@numtexte": "2011-646", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "LEGIARTI000025622496", "@num": "R*98 B-1", "#text": "Livre des procédures fiscales - art. R*98 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316252", "@num": "R*98 B-2", "#text": "Livre des procédures fiscales - art. R*98 B-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622492", "@num": "R*98 B-3", "#text": "Livre des procédures fiscales - art. R*98 B-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006585064", "@num": "L712-1", "#text": "Code rural - art. L712-1", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901387", "@num": "L1271-1", "#text": "Code du travail - art. L1271-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901564", "@num": "L1522-3", "#text": "Code du travail - art. L1522-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006901565", "@num": "L1522-4", "#text": "Code du travail - art. L1522-4", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006904587", "@num": "L7122-23", "#text": "Code du travail - art. L7122-23", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018499646", "@num": "R7122-29", "#text": "Code du travail - art. R7122-29", "@sens": "source", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743315", "@num": "L531-5", "#text": "Code de la sécurité sociale. - art. L531-5", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163098", "@fin": "2999-01-01", "#text": "Section II : Renseignements communiqués à l'administration sans demande préalable de sa part", "@debut": "1993-08-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315175", "@fin": "2008-04-03", "@num": "L98 B", "@etat": "MODIFIE", "@debut": "2005-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018570239", "@fin": "2009-01-01", "@num": "L98 B", "@etat": "MODIFIE", "@debut": "2008-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020627559", "@fin": "2010-05-01", "@num": "L98 B", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177815", "@fin": "2010-05-08", "@num": "L98 B", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022327452", "@fin": "2020-07-25", "@num": "L98 B", "@etat": "MODIFIE", "@debut": "2010-05-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042146781", "@fin": "2999-01-01", "@num": "L98 B", "@etat": "VIGUEUR", "@debut": "2020-07-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La communication prévue aux trois alinéas précédents peut être faite par voie électronique.

" } }, "LEGIARTI000042146781": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L98 B", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-07-25" } }, "META_COMMUN": { "ID": "LEGIARTI000042146781", "URL": "article/LEGI/ARTI/00/00/42/14/67/LEGIARTI000042146781.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence de l’article 4-1° du décret n° 2019-1004 du 27 septembre 2019.

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\n

La communication prévue aux trois alinéas précédents peut être faite par voie électronique.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000042146781", "cible": true, "cidtexte": "JORFTEXT000018699482", "id": "LEGIARTI000018727489", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020627559", "cible": true, "cidtexte": "JORFTEXT000018699482", "id": "LEGIARTI000018727489", "typelien": "CITATION" }, { "article_id": "LEGIARTI000022177815", "cible": true, "cidtexte": "JORFTEXT000018699482", "id": "LEGIARTI000018727489", "typelien": "CITATION" }, { "article_id": "LEGIARTI000022327452", "cible": true, "cidtexte": "JORFTEXT000018699482", "id": "LEGIARTI000018727489", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006316252", "cible": true, "cidtexte": "JORFTEXT000018699482", "id": "LEGIARTI000018727489", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315175", "cible": true, "cidtexte": "JORFTEXT000018699482", "id": "LEGIARTI000018727489", "typelien": "CITATION" }, { "article_id": "LEGIARTI000018570239", "cible": true, "cidtexte": "JORFTEXT000018699482", "id": "LEGIARTI000018727489", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000018727489", "liens_entrants": true }

Article 1 AUTONOME VIGUEUR, en vigueur depuis le 27/04/2008 (Arrêté du 28 février 2008 pris pour l'application de l'article R.* 98 B-2 du livre des procédures fiscales)