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Loi n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 art 28 II : les présentes dispositions s'appliquent aux déclarations souscrites à compter du 1er janvier 2010.
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Les déclarations mentionnées aux articles 87, 87 A, 88 et 240 sont transmises à l'administration selon un procédé informatique par le déclarant qui a souscrit au cours de l'année précédente une déclaration comportant au moins deux cents bénéficiaires.
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I. - A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 89 A\n
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II. - Le I s'applique aux déclarations souscrites à compter du 1er janvier 2010.
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" } } }, "article_lien": [ { "article_id": "LEGIARTI000021579946", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000021658070", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000021658070", "liens_entrants": true }

Article 89 A AUTONOME MODIFIE, en vigueur du 01/01/2010 au 01/01/2012 (Code général des impôts)