{ "article": { "LEGIARTI000019493937": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "17 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-06-08", "DATE_DEBUT": "2008-09-18" } }, "META_COMMUN": { "ID": "LEGIARTI000019493937", "URL": "article/LEGI/ARTI/00/00/19/49/39/LEGIARTI000019493937.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019492164", "@num": "1", "#text": "Arrêté du 15 septembre 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000019491882", "@nortexte": "BCFL0818512A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-15" }, { "@id": "LEGIARTI000019492367", "@num": "188 L", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 L (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301221", "@num": "17 B", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 17 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300261", "@num": "17 C", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 17 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302018", "@num": "188 I", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 188 I", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315183", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179470", "@fin": "2999-01-01", "#text": "III : Documents à tenir à la disposition de l'administration", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162379", "@fin": "2999-01-01", "#text": "Section III : Revenus des capitaux mobiliers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146900", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133783", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114464", "@fin": "2999-01-01", "#text": "Première partie : Impôts d'État", "@debut": "1979-03-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301223", "@fin": "1982-01-01", "@num": "17 D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301224", "@fin": "1990-06-15", "@num": "17 D", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301225", "@fin": "2008-09-18", "@num": "17 D", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019493937", "@fin": "2019-06-08", "@num": "17 D", "@etat": "MODIFIE", "@debut": "2008-09-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038623766", "@fin": "2999-01-01", "@num": "17 D", "@etat": "VIGUEUR", "@debut": "2019-06-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les documents états et pièces tenus ou établis en application des articles 17 B, 17 C, 17 C bis, 188 I et 188 L sont conservés à la disposition de l'administration selon les modalités prévues au I de l'article L. 102 B du livre des procédures fiscales.

\n
\n
" } }, "LEGIARTI000019492164": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000019492164", "URL": "article/LEGI/ARTI/00/00/19/49/21/LEGIARTI000019492164.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000019493914", "@num": "15", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 15 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019493918", "@num": "17 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019493924", "@num": "17 C bis", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 C bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019493937", "@num": "17 D", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 17 D (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019493927", "@num": "188 L", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 188 L (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019493933", "@num": "188 K", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 188 k (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000019491882", "@nor": "BCFL0818512A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 15 septembre 2008 relatif au prélèvement forfaitaire libératoire applicable aux revenus distribués prévu à l'article 117 quater du code général des impôts", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000019491882", "@c_titre_court": "Arrêté du 15 septembre 2008" }, { "@fin": "2999-01-01", "#text": "Arrêté du 15 septembre 2008 relatif au prélèvement forfaitaire libératoire applicable aux revenus distribués prévu à l'article 117 quater du code général des impôts", "@debut": "2008-09-18", "@id_txt": "LEGITEXT000019492162", "@c_titre_court": "Arrêté du 15 septembre 2008" } ], "@ministere": "Ministère du budget, des comptes publics et de la fonction publique", "@date_publi": "2008-09-17", "@date_signature": "2008-09-15", "@num_parution_jo": "0217" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000019492164", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000019491884", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

- CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4.
\nArt. 17 D, Art. 188 k, Art. 188 L, Art. 17 B, Art. 15, Art. 17 C bis\n
\n

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" } } }, "article_lien": [ { "article_id": "LEGIARTI000019492164", "cible": false, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000019493937", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000019493937", "liens_entrants": true }

Article 17 D AUTONOME MODIFIE, en vigueur du 18/09/2008 au 08/06/2019 (Code général des impôts, annexe IV)