{ "article": { "LEGIARTI000019300428": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L166 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019300428", "URL": "article/LEGI/ARTI/00/00/19/30/04/LEGIARTI000019300428.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020413599", "@num": "4", "#text": "Arrêté du 14 juin 1982 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864438", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-06-14" }, { "@id": "LEGIARTI000019285233", "@num": "145", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 145", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGISCTA000006154340", "#text": "Code monétaire et financier - Chapitre Ier : Produits d'épargne générale à ré... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019300137", "@num": "L221-38", "#text": "Code monétaire et financier - art. L221-38", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000019300431", "@fin": "2999-01-01", "#text": "5° : Prévention de la multidétention de produits d'épargne générale à régime fiscal spécifique", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180063", "@fin": "2999-01-01", "#text": "VII : Dérogations au profit d'organismes divers", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000019300428", "@fin": "2999-01-01", "@num": "L166 A", "@etat": "VIGUEUR", "@debut": "2009-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "A l'occasion de l'ouverture d'un produit d'épargne relevant du chapitre Ier du titre II du livre II du code monétaire et financier, l'administration fiscale transmet, sur demande, à l'établissement mentionné à l'article L. 221-38 du même code les informations indiquant si le demandeur est déjà détenteur de ce produit." } }, "LEGIARTI000019285233": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "145", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019285233", "URL": "article/LEGI/ARTI/00/00/19/28/52/LEGIARTI000019285233.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019300380", "@num": "L221-1", "#text": "Code monétaire et financier - art. L221-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006651931", "@num": "L221-11", "#text": "Code monétaire et financier - art. L221-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Code monétaire et financier - art. L221-11 (VT)", "@sens": "source", "@typelien": "ABROGE" }, { "@id": "LEGIARTI000019300376", "@num": "L221-2", "#text": "Code monétaire et financier - art. L221-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019300372", "@num": "L221-3", "#text": "Code monétaire et financier - art. L221-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019300369", "@num": "L221-4", "#text": "Code monétaire et financier - art. L221-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019300364", "@num": "L221-5", "#text": "Code monétaire et financier - art. L221-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019300360", "@num": "L221-6", "#text": "Code monétaire et financier - art. L221-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019300355", "@num": "L221-7", "#text": "Code monétaire et financier - art. L221-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019300352", "@num": "L221-8", "#text": "Code monétaire et financier - art. L221-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019300349", "@num": "L221-9", "#text": "Code monétaire et financier - art. L221-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019300319", "@num": "157", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 157 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019300410", "@num": "1681 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1681 D (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019300313", "@num": "1739 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1739 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000019300431", "#text": "Livre des procédures fiscales - 5° : Prévention de la multidétention de produit... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019300428", "@num": "L166 A", "#text": "Livre des procédures fiscales - art. L166 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000019300406", "#text": "Code monétaire et financier - Paragraphe 1 : Dispositions communes aux caisse... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000019300404", "#text": "Code monétaire et financier - Paragraphe 2 : Dispositions communes aux caisse... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000019300383", "#text": "Code monétaire et financier - Section 1 : Le livret A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000019300408", "#text": "Code monétaire et financier - Sous-section 1 : Dispositions communes (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000019300402", "#text": "Code monétaire et financier - Sous-section 2 : Dispositions spécifiques aux c... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000019300398", "#text": "Code monétaire et financier - Sous-section 3 : Dispositions spécifiques à la ... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000019300390", "#text": "Code monétaire et financier - Sous-section 4 : Dispositions spécifiques au Cr... (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019300414", "@num": "L112-3", "#text": "Code monétaire et financier - art. L112-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019300392", "@num": "L221-10", "#text": "Code monétaire et financier - art. L221-10 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019300385", "@num": "L221-12", "#text": "Code monétaire et financier - art. L221-12 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019300425", "@num": "L221-27", "#text": "Code monétaire et financier - art. L221-27 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019300317", "@num": "L221-28", "#text": "Code monétaire et financier - art. L221-28 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019300343", "@num": "L221-38", "#text": "Code monétaire et financier - art. L221-38 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019300400", "@num": "L221-8-1", "#text": "Code monétaire et financier - art. L221-8-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019300345", "@num": "L312-1", "#text": "Code monétaire et financier - art. L312-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019300310", "@num": "L518-25-1", "#text": "Code monétaire et financier - art. L518-25-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000019284912", "@fin": "2999-01-01", "#text": "CHAPITRE IER : MODERNISER LE LIVRET A", "@debut": "2008-08-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000019284919", "@fin": "2999-01-01", "#text": "TITRE IV : MOBILISER LES FINANCEMENTS POUR LA CROISSANCE", "@debut": "2008-08-06" } ] }, "@cid": "JORFTEXT000019283050", "@nor": "ECEX0808477L", "@num": "2008-776", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2008-776 du 4 août 2008 de modernisation de l'économie (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000019283050", "@c_titre_court": "LOI n° 2008-776 du 4 août 2008" }, { "@fin": "2999-01-01", "#text": "LOI n° 2008-776 du 4 août 2008 de modernisation de l'économie (1)", "@debut": "2008-08-06", "@id_txt": "LEGITEXT000019284897", "@c_titre_court": "LOI n° 2008-776 du 4 août 2008" } ], "@date_publi": "2008-08-05", "@date_signature": "2008-08-04" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000019285233", "@fin": "2999-01-01", "@num": "145", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000019284155", "@fin": "2999-01-01", "@num": "145", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- CODE GENERAL DES IMPOTS, CGI.
\n Art. 1681 D\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code monétaire et financier
\n Art. L221-27, Art. L112-3\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Sct. 5° : Prévention de la multidétention de produits d'épargne générale à régime fiscal spécifique, Art. L166 A\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code monétaire et financier
\n Sct. Section 1 : Le livret A, Art. L221-1, Art. L221-2, Art. L221-3, Art. L221-4, Art. L221-5, Art. L221-6, Art. L221-7, Art. L221-8, Art. L221-9
\n

\n
\n
A modifié les dispositions suivantes :

- Code monétaire et financier
\n Sct. Sous-section 1 : Dispositions communes, Sct. Paragraphe 1 : Dispositions communes aux caisses d'épargne et de prévoyance, à la Caisse nationale d'épargne et au Crédit mutuel., Sct. Paragraphe 2 : Dispositions communes aux caisses d'épargne et de prévoyance et à la Caisse nationale d'épargne., Sct. Sous-section 2 : Dispositions spécifiques aux caisses d'épargne et de prévoyance., Art. L221-8-1, Sct. Sous-section 3 : Dispositions spécifiques à la Caisse nationale d'épargne., Art. L221-10, Sct. Sous-section 4 : Dispositions spécifiques au Crédit mutuel., Art. L221-11, Art. L221-12\n
\n

\n
\n
A modifié les dispositions suivantes :

- CODE GENERAL DES IMPOTS, CGI.
Art. 157
\n

\n
\n
\n
A modifié les dispositions suivantes :

- Code monétaire et financier
\n Art. L221-28\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code monétaire et financier
\n Art. L518-25-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- CODE GENERAL DES IMPOTS, CGI.
\n Art. 1739 A\n
\n

\n
\n
A modifié les dispositions suivantes :

- CODE GENERAL DES IMPOTS, CGI.
\n Art. 157\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code monétaire et financier
\n Art. L221-38\n
\n

\n
\n
\n
A modifié les dispositions suivantes :

- Code monétaire et financier
\n Art. L312-1\n
\n

\n
\n
" } }, "LEGIARTI000019300343": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L221-38", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019300343", "URL": "article/LEGI/ARTI/00/00/19/30/03/LEGIARTI000019300343.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2008-776 du 4 août 2008 art. 146 VI : L'article L. 221-38 du code monétaire et financier est applicable à la date d'entrée en vigueur du décret en Conseil d'Etat prévu par cet article.

" }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000019285233", "@num": "145", "#text": "LOI n°2008-776\n du 4 août 2008 - art. 145", "@sens": "cible", "@cidtexte": "JORFTEXT000019283050", "@nortexte": "ECEX0808477L", "@numtexte": "2008-776", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2008-08-04" }, { "@id": "LEGITEXT000026462016", "#text": "Décret n°2012-1128\n du 4 octobre 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000026460558", "@nortexte": "EFIT1220518D", "@numtexte": "2012-1128", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-10-04" }, { "@id": "LEGIARTI000026628653", "@num": "6", "#text": "Arrêté du 31 octobre 2012 - art. 6 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026600994", "@nortexte": "EFIT1236410A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2012-10-31" }, { "@id": "LEGITEXT000043248450", "#text": "Décret n°2021-277 du 12 mars 2021 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043246555", "@nortexte": "ECOT2028315D", "@numtexte": "2021-277", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-12" }, { "@id": "LEGITEXT000048803454", "#text": "Décret n°2023-1323 du 28 décembre 2023 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727749", "@nortexte": "ECOT2330897D", "@numtexte": "2023-1323", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000035043935", "@num": "L712-5", "#text": "Code monétaire et financier - art. L712-5 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050367200", "@num": "L721-24", "#text": "Code monétaire et financier - art. L721-24 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235605", "@num": "L742-12", "#text": "Code monétaire et financier - art. L742-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235615", "@num": "L742-14", "#text": "Code monétaire et financier - art. 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Article L166 A AUTONOME VIGUEUR, en vigueur depuis le 01/01/2009 (Livre des procédures fiscales)