{ "article": { "LEGIARTI000020058462": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L186", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020058462", "URL": "article/LEGI/ARTI/00/00/20/05/84/LEGIARTI000020058462.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008 art. 52 VI : le présent article s'applique aux délais venant à expiration postérieurement au 31 décembre 2008.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1974", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1974", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 18", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000006267452", "@num": "12", "#text": "Loi n°2007-1223 du 21 août 2007 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000278649", "@nortexte": "ECEX0755909L", "@numtexte": "2007-1223", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-08-21" }, { "@id": "LEGIARTI000020042103", "@num": "52", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000006315426", "@num": "L181", "#text": "Livre des procédures fiscales - art. L181 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029097061", "@num": "L181-0 B", "#text": "Livre des procédures fiscales - art. L181-0 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028312290", "@num": "L188 A", "#text": "Livre des procédures fiscales - art. L188 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163105", "@fin": "2999-01-01", "#text": "Section VII : Dispositions applicables à l'ensemble des impôts", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147335", "@fin": "2999-01-01", "#text": "Chapitre IV : Les délais de prescription", "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315430", "@fin": "2007-08-22", "@num": "L186", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315431", "@fin": "2009-01-01", "@num": "L186", "@etat": "MODIFIE", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020058462", "@fin": "2999-01-01", "@num": "L186", "@etat": "VIGUEUR", "@debut": "2009-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Lorsqu'il n'est pas expressément prévu de délai de prescription plus court ou plus long, le droit de reprise de l'administration s'exerce jusqu'à l'expiration de la sixième année suivant celle du fait générateur de l'impôt." } }, "LEGIARTI000006267452": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "12", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2007-08-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006267452", "URL": "article/LEGI/ARTI/00/00/06/26/74/LEGIARTI000006267452.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "SEEFFXXXXXX012AAXXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006315431", "@num": "L186", "#text": "Livre des procédures fiscales - art. L186 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315426", "@num": "L181", "#text": "Livre des procédures fiscales - art. L181 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058462", "@num": "L186", "#text": "Livre des procédures fiscales - art. L186 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000000278649", "@nor": "ECEX0755909L", "@num": "2007-1223", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2007-1223 du 21 août 2007 en faveur du travail, de l'emploi et du pouvoir d'achat (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000278649", "@c_titre_court": "Loi n°2007-1223 du 21 août 2007" }, { "@fin": "2999-01-01", "#text": "Loi n° 2007-1223 du 21 août 2007 en faveur du travail, de l'emploi et du pouvoir d'achat (1).", "@debut": "2007-08-22", "@id_txt": "LEGITEXT000006056812", "@c_titre_court": "Loi n° 2007-1223 du 21 août 2007" } ], "@date_publi": "2007-08-22", "@date_signature": "2007-08-21" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006267452", "@fin": "2999-01-01", "@num": "12", "@etat": "VIGUEUR", "@debut": "2007-08-22", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000001695145", "@fin": "2999-01-01", "@num": "12", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I et II.-A modifié les dispositions suivantes :

-Livre des procédures fiscales

\nArt. L186 ; Art. L181 \n

III.-Les I et II s'appliquent aux procédures de contrôle engagées à compter du 1er juin 2008.

\n
" } }, "LEGIARTI000020042103": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "52", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020042103", "URL": "article/LEGI/ARTI/00/00/20/04/21/LEGIARTI000020042103.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020038768", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058476", "@num": "1736", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1736 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058480", "@num": "1766", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1766 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014130", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058473", "@num": "L174", "#text": "Livre des procédures fiscales - art. L174 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014122", "@num": "L176", "#text": "Livre des procédures fiscales - art. L176 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020058462", "@num": "L186", "#text": "Livre des procédures fiscales - art. L186 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020079664", "@fin": "2999-01-01", "#text": "C. ― Lutte contre la fraude fiscale", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020059697", "@fin": "2999-01-01", "#text": "I. mesures fiscales non rattachées", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020042022", "@fin": "2999-01-01", "#text": "TITRE III : DISPOSITIONS PERMANENTES", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000020042024", "@fin": "2999-01-01", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPECIALES", "@debut": "2009-01-01" } ] }, "@cid": "JORFTEXT000020014790", "@nor": "BCFX0826279L", "@num": "2008-1443", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000020014790", "@c_titre_court": "LOI n°2008-1443 du 30 décembre 2008" }, { "@fin": "2999-01-01", "#text": "LOI n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008 (1)", "@debut": "2009-01-01", "@id_txt": "LEGITEXT000020042016", "@c_titre_court": "LOI n° 2008-1443 du 30 décembre 2008" } ], "@date_publi": "2008-12-31", "@date_signature": "2008-12-30" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000020042103", "@fin": "2999-01-01", "@num": "52", "@etat": "VIGUEUR", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000020015095", "@fin": "2999-01-01", "@num": "52", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

I. à V. - A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L169\n
\n

A modifié les dispositions suivantes :

- CODE GENERAL DES IMPOTS, CGI.
\n Art. 1736\n
\n

\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L174, Art. L176, Art. L186\n
\n

A modifié les dispositions suivantes :

- CODE GENERAL DES IMPOTS, CGI.
\n Art. 1766\n
\n

\n
\n

VI. ― Les I à III s'appliquent aux délais venant à expiration postérieurement au 31 décembre 2008. Les IV et V sont applicables à compter de l'imposition des revenus afférents à l'année 2008.
\n

\n
\n
\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006267452", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000020058462", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000020042103", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000020058462", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000020058462", "liens_entrants": true }

Article L186 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2009 (Livre des procédures fiscales)