{ "article": { "LEGIARTI000022167903": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "79", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022167903", "URL": "article/LEGI/ARTI/00/00/22/16/79/LEGIARTI000022167903.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022175236", "@num": "L45 C", "#text": "Livre des procédures fiscales - art. L45 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175230", "@num": "L45 F", "#text": "Livre des procédures fiscales - art. L45 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022167881", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PORTANT MODIFICATION DU LIVRE DES PROCEDURES FISCALES", "@debut": "2010-05-01" } ] }, "@cid": "JORFTEXT000022165701", "@nor": "ECEL1008571R", "@num": "2010-420", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2010-420 du 27 avril 2010 portant adaptation de dispositions résultant de la fusion de la direction générale des impôts et de la direction générale de la comptabilité publique", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000022165701", "@c_titre_court": "Ordonnance n°2010-420 du 27 avril 2010" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2010-420 du 27 avril 2010 portant adaptation de dispositions résultant de la fusion de la direction générale des impôts et de la direction générale de la comptabilité publique", "@debut": "2010-05-01", "@id_txt": "LEGITEXT000022167843", "@c_titre_court": "Ordonnance n° 2010-420 du 27 avril 2010" } ], "@ministere": "Ministère de l'économie, de l'industrie et de l'emploi", "@date_publi": "2010-04-30", "@date_signature": "2010-04-27" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000022167903", "@fin": "2999-01-01", "@num": "79", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000022165752", "@fin": "2999-01-01", "@num": "79", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L45 C, Art. L45 F\n
\n

\n
" } }, "LEGIARTI000022175230": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L45 F", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022175230", "URL": "article/LEGI/ARTI/00/00/22/17/52/LEGIARTI000022175230.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022167903", "@num": "79", "#text": "Ordonnance n°2010-420 du 27 avril 2010 - art. 79", "@sens": "cible", "@cidtexte": "JORFTEXT000022165701", "@nortexte": "ECEL1008571R", "@numtexte": "2010-420", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000023906191", "@num": "Annexe 1 (Saint-Martin)", "#text": "LOI organique n° 2011-416 du 19 avril 2011 - art. Annexe 1 (Saint-Martin) (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023883239", "@nortexte": "OMEX1104823L", "@numtexte": "2011-416", "@typelien": "CITATION", "@naturetexte": "LOI_ORGANIQUE", "@datesignatexte": "2011-04-19" }, { "@id": "LEGIARTI000023906630", "@num": "Annexe 2 (Polynésie)", "#text": "LOI organique n° 2011-416 du 19 avril 2011 - art. Annexe 2 (Polynésie) (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023883239", "@nortexte": "OMEX1104823L", "@numtexte": "2011-416", "@typelien": "CITATION", "@naturetexte": "LOI_ORGANIQUE", "@datesignatexte": "2011-04-19" }, { "@id": "LEGIARTI000023906651", "@num": "Annexe 3 (Saint-Barthélemy)", "#text": "LOI organique n° 2011-416 du 19 avril 2011 - art. Annexe 3 (Saint-Barthélemy) (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023883239", "@nortexte": "OMEX1104823L", "@numtexte": "2011-416", "@typelien": "CITATION", "@naturetexte": "LOI_ORGANIQUE", "@datesignatexte": "2011-04-19" }, { "@id": "LEGIARTI000006303266", "@num": "199 undecies A", "#text": "Code général des impôts, CGI. - art. 199 undecies A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303272", "@num": "199 undecies B", "#text": "Code général des impôts, CGI. - art. 199 undecies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303525", "@num": "217 duodecies", "#text": "Code général des impôts, CGI. - art. 217 duodecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303516", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027844150", "@num": "R*45 F-2", "#text": "Livre des procédures fiscales - art. R*45 F-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027844148", "@num": "R*45 F-1", "#text": "Livre des procédures fiscales - art. R45 F-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163090", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "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": "LEGIARTI000006315020", "@fin": "2010-05-01", "@num": "L45 F", "@etat": "MODIFIE", "@debut": "2003-08-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022175230", "@fin": "2011-01-01", "@num": "L45 F", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023380719", "@fin": "2013-01-01", "@num": "L45 F", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026948445", "@fin": "2014-07-01", "@num": "L45 F", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028418234", "@fin": "2022-01-01", "@num": "L45 F", "@etat": "MODIFIE", "@debut": "2014-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042912416", "@fin": "2999-01-01", "@num": "L45 F", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les agents mandatés par le directeur général des finances publiques peuvent contrôler sur le lieu d'exploitation le respect des conditions liées à la réalisation, l'affectation et la conservation des investissements productifs ayant ouvert un droit au bénéfice des dispositions des articles 199 undecies A, 199 undecies B, 217 undecies et 217 duodecies du code général des impôts et prévues aux mêmes articles.

\n
\n
" } }, "LEGIARTI000022175236": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L45 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-01-01", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022175236", "URL": "article/LEGI/ARTI/00/00/22/17/52/LEGIARTI000022175236.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022167903", "@num": "79", "#text": "Ordonnance n°2010-420 du 27 avril 2010 - art. 79", "@sens": "cible", "@cidtexte": "JORFTEXT000022165701", "@nortexte": "ECEL1008571R", "@numtexte": "2010-420", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000006309451", "@num": "271", "#text": "Code général des impôts, CGI. - art. 271", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033809204", "@num": "298", "#text": "Code général des impôts, CGI. - art. 298 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615102", "@num": "265", "#text": "Code des douanes - art. 265", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163090", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "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": "LEGIARTI000006315015", "@fin": "2010-05-01", "@num": "L45 C", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022175236", "@fin": "2020-01-01", "@num": "L45 C", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037993439", "@fin": "2999-01-01", "@num": "L45 C", "@etat": "VIGUEUR", "@debut": "2020-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les personnes assujetties à la taxe sur la valeur ajoutée applicable aux produits repris aux tableaux B et C annexés à l'article 265 du code des douanes ne peuvent, pour l'ensemble de leurs opérations, opposer l'exception d'incompétence à l'encontre des agents de la direction générale des douanes et droits indirects ou de la direction générale des finances publiques qui contrôlent la régularité des déductions prévues par l'article 271 du code général des impôts et qui poursuivent la régularisation des déductions opérées indûment sur les taxes payées à l'une ou l'autre de ces administrations.

\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000022175230", "cible": true, "cidtexte": "JORFTEXT000022165701", "id": "LEGIARTI000022167903", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000022175236", "cible": true, "cidtexte": "JORFTEXT000022165701", "id": "LEGIARTI000022167903", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000022167903", "liens_entrants": true }

Article 79 ENTIEREMENT_MODIF (Ordonnance n° 2010-420 du 27 avril 2010 portant adaptation de dispositions résultant de la fusion de la direction générale des impôts et de la direction générale de la comptabilité publique)