{ "article": { "LEGIARTI000021580137": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "113", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021580137", "URL": "article/LEGI/ARTI/00/00/21/58/01/LEGIARTI000021580137.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021664583", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021664581", "@num": "L158 A", "#text": "Livre des procédures fiscales - art. L158 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022317905", "@fin": "2999-01-01", "#text": "II. ― AUTRES MESURES", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021579826", "@fin": "2999-01-01", "#text": "TITRE III : DISPOSITIONS PERMANENTES", "@debut": "2010-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000021579828", "@fin": "2999-01-01", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPECIALES", "@debut": "2010-01-01" } ] }, "@cid": "JORFTEXT000021559075", "@nor": "BCFX0924140L", "@num": "2009-1674", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000021559075", "@c_titre_court": "LOI n° 2009-1674 du 30 décembre 2009" }, { "@fin": "2999-01-01", "#text": "LOI n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 (1)", "@debut": "2010-01-01", "@id_txt": "LEGITEXT000021579821", "@c_titre_court": "LOI n° 2009-1674 du 30 décembre 2009" } ], "@date_publi": "2009-12-31", "@date_signature": "2009-12-30" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000021580137", "@fin": "2999-01-01", "@num": "113", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000021559902", "@fin": "2999-01-01", "@num": "113", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L158 A\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L113\n
\n

\n
" } }, "LEGIARTI000021664581": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L158 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021664581", "URL": "article/LEGI/ARTI/00/00/21/66/45/LEGIARTI000021664581.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021580137", "@num": "113", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 113", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023106387", "@num": "1", "#text": "Arrêté du 10 novembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023086954", "@nortexte": "BCRE1024197A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-10" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180062", "@fin": "2999-01-01", "#text": "VI : Dérogations au profit des autorités et des organismes chargés de l'application de la législation sociale", "@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": "LEGIARTI000021664581", "@fin": "2999-01-01", "@num": "L158 A", "@etat": "VIGUEUR", "@debut": "2010-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les services et établissements publics à caractère administratif de l'Etat qui, pour établir et recouvrer des cotisations, accorder ou maintenir des prestations ou avantages quelconques prévus par les dispositions législatives et réglementaires, font souscrire par leurs assujettis ou prestataires une déclaration de ressources ou de patrimoine ou se font remettre une copie de document fiscal peuvent, en cas de besoin, se faire communiquer par l'administration fiscale les renseignements nécessaires au contrôle de ces documents ou au recouvrement des prestations indûment versées. La liste de ces services et établissements est fixée par arrêté conjoint du ministre chargé du budget et du ministre sous l'autorité ou la tutelle duquel ils se trouvent placés." } }, "LEGIARTI000021664583": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021664583", "URL": "article/LEGI/ARTI/00/00/21/66/45/LEGIARTI000021664583.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "LEGIARTI000021580137", "@num": "113", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 113", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. 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L130", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315254", "@num": "L135", "#text": "Livre des procédures fiscales - art. L135 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315260", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315266", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. L135 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315275", "@num": "L135 H", "#text": "Livre des procédures fiscales - art. L135 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315288", "@num": "L135 O", "#text": "Livre des procédures fiscales - art. L135 O (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315293", "@num": "L136", "#text": "Livre des procédures fiscales - art. L136 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315298", "@num": "L139 A", "#text": "Livre des procédures fiscales - art. L139 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315887", "@num": "L152 A", "#text": "Livre des procédures fiscales - art. 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Des dérogations à la règle du secret professionnel sont établies au profit d'administrations et autorités administratives, collectivités, services, organismes publics et autres personnes dans les cas prévus à la présente section.

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, \nL. 127, L. 130, L. 135, L. 135 B, \nL. 135 D, L. 135 E, L. 135 F, L. 135 H, L. 135 I, L. 135 J, \nL. 135 O, L. 136, L. 139 A, L. 152 A, L. 158, L. 158 A et L. 163 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000021664581", "cible": true, "cidtexte": "JORFTEXT000021559075", "id": "LEGIARTI000021580137", "typelien": "CREE" }, { "article_id": "LEGIARTI000021664583", "cible": true, "cidtexte": "JORFTEXT000021559075", "id": "LEGIARTI000021580137", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000021580137", "liens_entrants": true }

Article 113 ENTIEREMENT_MODIF undefined, en vigueur depuis le 01/01/2999 (LOI n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 (1))