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Les artisans inscrits au répertoire des métiers et de l'artisanat doivent communiquer à l'administration, sur sa demande, les documents comptables, pièces justificatives de recettes et de dépenses et tous documents relatifs à leur activité.

" } }, "LEGIARTI000023363958": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "63", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023363958", "URL": "article/LEGI/ARTI/00/00/23/36/39/LEGIARTI000023363958.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023412119", "@num": "15", "#text": "Ordonnance n°96-50 du 24 janvier 1996 - art. 15 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000190291", "@nortexte": "TASX9500194R", "@numtexte": "96-50", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-01-24" }, { "@id": "LEGIARTI000023412139", "@num": "1649 quater-0 B ter", "#text": "Code général des impôts, CGI. - art. 1649 quater-0 B ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023412132", "@num": "1741", "#text": "Code général des impôts, CGI. - art. 1741 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023372480", "@num": "L96 H", "#text": "Livre des procédures fiscales - art. L 96 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023372015", "@num": "L84 C", "#text": "Livre des procédures fiscales - art. L84 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023372454", "@num": "L85-0 B", "#text": "Livre des procédures fiscales - art. L85-0 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023412141", "@num": "28-2", "#text": "Code de procédure pénale - art. 28-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071154", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000026502992", "@fin": "2999-01-01", "#text": "E. ― Moderniser et simplifier les procédures fiscales et douanières", "@debut": "2011-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000026502977", "@fin": "2999-01-01", "#text": "I. ― MESURES FISCALES NON RATTACHÉES", "@debut": "2011-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023363808", "@fin": "2999-01-01", "#text": "TITRE IV : DISPOSITIONS PERMANENTES", "@debut": "2010-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000023363810", "@fin": "2999-01-01", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPECIALES", "@debut": "2010-12-31" } ] }, "@cid": "JORFTEXT000023316044", "@nor": "BCRX1028078L", "@num": "2010-1658", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2010-1658 du 29 décembre 2010 de finances rectificative pour 2010 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000023316044", "@c_titre_court": "LOI n°2010-1658 du 29 décembre 2010" }, { "@fin": "2999-01-01", "#text": "LOI n° 2010-1658 du 29 décembre 2010 de finances rectificative pour 2010 (1)", "@debut": "2010-12-31", "@id_txt": "LEGITEXT000023363802", "@c_titre_court": "LOI n° 2010-1658 du 29 décembre 2010" } ], "@date_publi": "2010-12-30", "@date_signature": "2010-12-29" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000023363958", "@fin": "2999-01-01", "@num": "63", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000023316669", "@fin": "2999-01-01", "@num": "63", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

- Code de procédure pénale
\nArt. 28-2\n
\n

- Ordonnance n°96-50 du 24 janvier 1996
\nArt. 15\n
\n

- Code général des impôts, CGI.
\nArt. 1649 quater-0 B ter, Art. 1741\n
\n

- Livre des procédures fiscales
Art. L84 C, Art. L85-0 B, Art. L 96 H
\n

" } } }, "article_lien": [ { "article_id": "LEGIARTI000023363958", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000023372454", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000023372454", "liens_entrants": true }

Article L85-0 B AUTONOME MODIFIE, en vigueur du 01/01/2011 au 01/01/2023 (Livre des procédures fiscales)