{ "article": { "LEGIARTI000024041686": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1783 B", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-05-19" } }, "META_COMMUN": { "ID": "LEGIARTI000024041686", "URL": "article/LEGI/ARTI/00/00/24/04/16/LEGIARTI000024041686.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024023404", "@num": "161", "#text": "LOI n°2011-525\n du 17 mai 2011 - art. 161", "@sens": "cible", "@cidtexte": "JORFTEXT000024021430", "@nortexte": "BCRX0929142L", "@numtexte": "2011-525", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-05-17" }, { "@id": "LEGIARTI000006312980", "@num": "1741", "#text": "Code général des impôts, CGI. - art. 1741", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309172", "@num": "242 ter", "#text": "Code général des impôts, CGI. - art. 242 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162920", "@fin": "2999-01-01", "#text": "3 : Sanctions pénales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147258", "@fin": "2999-01-01", "#text": "A : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313854", "@fin": "2004-03-27", "@num": "1783 B", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313855", "@fin": "2011-05-19", "@num": "1783 B", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024041686", "@fin": "2999-01-01", "@num": "1783 B", "@etat": "VIGUEUR", "@debut": "2011-05-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Les infractions aux dispositions du 3 de l'article 242 ter sont punies des peines prévues à l'article 1741.
" } }, "LEGIARTI000006309172": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-12-30", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309172", "URL": "article/LEGI/ARTI/00/00/06/30/91/LEGIARTI000006309172.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0242ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "#text": "CGI 125 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN2 57 A CGIAN2 60", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 49 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 49 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752253", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1 Lorsque les revenus définis à l'article 125 A n'ont pas été soumis au prélèvement sur les produits de placements à revenu fixe, les personnes qui en assurent le paiement sont tenues de déclarer les noms et adresses des bénéficiaires ainsi que le montant des sommes payées à chacun d'eux.
\n
Cette déclaration doit être faite dans des conditions et délais fixés par décret (1).
\n
2 Les dispositions relatives à l'établissement des relevés de coupons (2) par les organismes payeurs demeurent applicables aux revenus des obligations, même lorsque ces revenus ont été soumis au prélèvement de 25 %.
\n
\n
3 Les personnes qui interviennent à un titre quelconque, dans la conclusion des contrats de prêts ou dans la rédaction des actes qui les constatent sont tenues de déclarer à l'administration la date, le montant et les conditions du prêt ainsi que les noms et adresses du prêteur et de l'emprunteur.
\n
Cette déclaration est faite dans des conditions et délais fixés par décret (3).
\n
1) Annexe III, art. 49 A.
\n
2) Voir Annexe II, art. 57 à 60.
\n
3) Annexe III, art. 49 B.
" } }, "LEGIARTI000006309173": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1991-12-31", "DATE_DEBUT": "1983-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006309173", "URL": "article/LEGI/ARTI/00/00/06/30/91/LEGIARTI000006309173.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0242ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000319977", "#text": "Loi 83-1179 1983-12-29 art. 92 I, II finances pour 1984 JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006317403", "@num": "92", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 92 (V) JORF 30 décembre 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "#text": "CGI 108 à CGI 125", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 125 A II bis", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 157 7°, 7° ter, 9° bis, 9° ter, 9° quater", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 49 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGIAN3 49 D à CGIAN3 49 I", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752253", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 84-875 1984-10-01", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les personnes qui assurent le paiement des revenus de capitaux mobiliers visés aux articles 108 à 125 ainsi que des produits des bons ou contrats de capitalisation et placements de même nature sont tenues de déclarer l'identité et l'adresse des bénéficiaires ainsi que, par nature de revenus, le détail du montant imposable et de l'avoir fiscal ou du crédit d'impôt, le revenu brut soumis à un prélèvement libératoire et le montant dudit prélèvement et le montant des revenus exonérés.
\n
Cette déclaration ne concerne pas :
\n
1° Les produits visés au 7°, 7° ter, 9° bis, 9° ter et 9° quater de l'article 157 ;
\n
2° Les produits visés au II bis de l'article 125 A ;
\n
3° Les intérêts des bons et titres placés sous le régime fiscal de l'anonymat.
\n
Elle doit être faite dans des conditions et délais fixés par décret (1). Une copie de cette déclaration doit être adressée aux bénéficiaires ds revenus concernés (2).
\n
2. (Abrogé) (3).
\n
\n
3. Les personnes qui interviennent à un titre quelconque, dans la conclusion des contrats de prêts ou dans la rédaction des actes qui les constatent sont tenues de déclarer à l'administration la date, le montant et les conditions du prêt ainsi que les noms et adresses du prêteur et de l'emprunteur.
\n
Cette déclaration est faite dans des conditions et délais fixés par décret (4).
\n
(1) Voir Annexe III, art. 49 D à 49 I.
\n
(2) Les dispositions de ce paragraphe sont applicables aux paiements effectés à compter du 1er janvier 1985.
\n
(3) Pour les paiements effectués à partir du 1er janvier 1985.
\n
(4) Annexe III, art. 49 B.
" } }, "LEGIARTI000006309174": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1991-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006309174", "URL": "article/LEGI/ARTI/00/00/06/30/91/LEGIARTI000006309174.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0242ACXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGIARTI000006318343", "@num": "57", "#text": "Loi - art. 57 (M) JORF 31 décembre 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000355987", "#text": "Loi 91-1323 1991-12-30 art. 57 VII", "@sens": "source", "@cidtexte": "JORFTEXT000000355987", "@nortexte": "ECOX9100184L", "@numtexte": "91-1323", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000740099", "#text": "Décret 97-1158 1997-12-17", "@sens": "source", "@cidtexte": "JORFTEXT000000740099", "@nortexte": "ECOF9720752D", "@numtexte": "97-1158", "@typelien": "SPEC_APPLI", "@naturetexte": "DECRET", "@datesignatexte": "1997-12-17" }, { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "#text": "CGI 108 à 125, 157, 125 A, 238 septies B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752253", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les personnes qui assurent le paiement des revenus de capitaux mobiliers visés aux articles 108 à 125 ainsi que des produits des bons ou contrats de capitalisation et placements de même nature sont tenues de déclarer l'identité et l'adresse des bénéficiaires ainsi que, par nature de revenus, le détail du montant imposable et de l'avoir fiscal ou du crédit d'impôt, le revenu brut soumis à un prélèvement libératoire et le montant dudit prélèvement et le montant des revenus exonérés.
\n
Cette déclaration ne concerne pas :
\n
1° Les produits visés au 7°, 7° ter, 9° bis, 9° ter et 9° quater de l'article 157 ;
\n
2° Les produits visés au II bis de l'article 125 A ;
\n
3° Les intérêts des bons et titres placés sous le régime fiscal de l'anonymat.
\n
Elle doit être faite dans des conditions et délais fixés par décret (1). Une copie de cette déclaration doit être adressée aux bénéficiaires ds revenus concernés.
\n
1 bis. Les dispositions du 1 sont applicables aux revenus imposables dans les conditions prévues par l'article 238 septies B. La déclaration doit être faite par la personne chez laquelle les titres ou droits sont déposés ou inscrits en compte ou, dans les autres cas, par l'emprunteur.
\n
2. (Abrogé)
\n
\n
3. Les personnes qui interviennent à un titre quelconque, dans la conclusion des contrats de prêts ou dans la rédaction des actes qui les constatent sont tenues de déclarer à l'administration la date, le montant et les conditions du prêt ainsi que les noms et adresses du prêteur et de l'emprunteur.
\n
Cette déclaration est faite dans des conditions et délais fixés par décret (2).
\n
(1) Voir Annexe III, art. 49 D à 49 I.
\n
(2) Annexe III, art. 49 B.
" } }, "LEGIARTI000006309175": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006309175", "URL": "article/LEGI/ARTI/00/00/06/30/91/LEGIARTI000006309175.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0242ACXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGIARTI000006320495", "@num": "24", "#text": "Loi - art. 24 (V) JORF 31 décembre 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "JORFTEXT000000574787", "#text": "Loi 98-1267 1998-12-30 art. 24 III", "@sens": "source", "@cidtexte": "JORFTEXT000000574787", "@nortexte": "ECOX9800170L", "@numtexte": "98-1267", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1998-12-30" }, { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "#text": "CGI 108 à 125, 157, 125 A, 238 septies B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752253", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les personnes qui assurent le paiement des revenus de capitaux mobiliers visés aux articles 108 à 125 ainsi que des produits des bons ou contrats de capitalisation et placements de même nature sont tenues de déclarer l'identité et l'adresse des bénéficiaires ainsi que, par nature de revenus, le détail du montant imposable et de l'avoir fiscal ou du crédit d'impôt, le revenu brut soumis à un prélèvement libératoire et le montant dudit prélèvement et le montant des revenus exonérés.
\n
Cette déclaration ne concerne pas :
\n
1° Les produits visés au 7°, 7° ter, 9° bis, 9° ter et 9° quater de l'article 157 ;
\n
2° Les produits visés au II bis de l'article 125 A ;
\n
3° Les intérêts des bons et titres placés sous le régime fiscal de l'anonymat.
\n
Elle doit être faite dans des conditions et délais fixés par décret. Une copie de cette déclaration doit être adressée aux bénéficiaires ds revenus concernés.
\n
Elle est obligatoirement transmise à l'administration fiscale selon un procédé informatique par le déclarant qui a souscrit au moins trente mille déclarations au cours de l'année précédente (1).
\n
1 bis. Les dispositions du 1 sont applicables aux revenus imposables dans les conditions prévues par l'article 238 septies B. La déclaration doit être faite par la personne chez laquelle les titres ou droits sont déposés ou inscrits en compte ou, dans les autres cas, par l'emprunteur.
\n
2. (Abrogé)
\n
\n
3. Les personnes qui interviennent à un titre quelconque, dans la conclusion des contrats de prêts ou dans la rédaction des actes qui les constatent sont tenues de déclarer à l'administration la date, le montant et les conditions du prêt ainsi que les noms et adresses du prêteur et de l'emprunteur.
\n
Cette déclaration est faite dans des conditions et délais fixés par décret.
\n
(1) Ces dispositions s'appliquent à compter des revenus imposables au titre de l'année 1999.
\n
" } }, "LEGIARTI000006309176": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006309176", "URL": "article/LEGI/ARTI/00/00/06/30/91/LEGIARTI000006309176.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0242ACXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "JORFTEXT000000429346", "#text": "Loi 2003-1312 2003-12-30 art. 24 I A Finances rectificative pour 2003 JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "JORFTEXT000000429346", "#text": "Loi 2003-1312 2003-12-30 art. 24 II", "@sens": "source", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "#text": "CGI 108 à 125, 157, 125 A, 238 septies B, 242 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752253", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648750", "@num": "L214-8", "#text": "Code monétaire et financier - art. L214-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Directive 2003-48 CE 2003-06-03 art. 6 (Conseil)", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les personnes qui assurent le paiement des revenus de capitaux mobiliers visés aux articles 108 à 125 ainsi que des produits des bons ou contrats de capitalisation et placements de même nature sont tenues de déclarer l'identité et l'adresse des bénéficiaires ainsi que, par nature de revenus, le détail du montant imposable et de l'avoir fiscal ou du crédit d'impôt, le revenu brut soumis à un prélèvement libératoire et le montant dudit prélèvement et le montant des revenus exonérés.
\n
Cette déclaration ne concerne pas, sauf s'agissant des produits mentionnés aux 1° et 2° si leur bénéficiaire a son domicile fiscal hors de France dans un Etat membre de la Communauté européenne :
\n
1° Les produits visés au 7°, 7° ter, 9° bis, 9° ter et 9° quater de l'article 157 ;
\n
2° Les produits visés au II bis de l'article 125 A ;
\n
3° Les intérêts des bons et titres placés sous le régime fiscal de l'anonymat.
\n
Pour l'établissement de cette déclaration, les personnes qui en assurent le paiement individualisent les intérêts des créances de toute nature et produits assimilés tels qu'énumérés par un décret transposant l'article 6 de la directive 2003/48/CE du Conseil du 3 juin 2003 en matière de fiscalité des revenus de l'épargne sous forme de paiements d'intérêts.
\n
Les revenus de cette nature provenant de la cession, du remboursement ou du rachat de parts ou actions d'organismes de placements collectifs ou entités assimilées investis à plus de 40 % en créances ou produits assimilés sont déterminés et déclarés dans des conditions prévues par décret.
\n
Pour l'application des dispositions de l'alinéa précédent, l'organisme ou l'entité ou, à défaut de personnalité morale, son gérant ou représentant à l'égard des tiers, fournit aux personnes mentionnées au premier alinéa, dans des conditions prévues par décret, les informations nécessaires à l'appréciation de la situation de l'organisme ou entité au regard du pourcentage de 40 %. Cette situation est précisée dans les documents constitutifs ou le règlement de l'organisme ou entité ou, à défaut, dans leurs inventaires prévus à l'article L. 214-8 du code monétaire et financier. A défaut d'information, les personnes mentionnées au premier alinéa considèrent que le pourcentage de 40 % est dépassé.
\n
La déclaration mentionnée au premier alinéa doit être faite dans des conditions et délais fixés par décret. Une copie de cette déclaration doit être adressée aux bénéficiaires ds revenus concernés.
\n
Elle est obligatoirement transmise à l'administration fiscale selon un procédé informatique par le déclarant qui a souscrit au moins trente mille déclarations au cours de l'année précédente .
\n
1 bis. Les dispositions du 1 sont applicables aux revenus imposables dans les conditions prévues par l'article 238 septies B. La déclaration doit être faite par la personne chez laquelle les titres ou droits sont déposés ou inscrits en compte ou, dans les autres cas, par l'emprunteur.
\n
2. (Abrogé)
\n
\n
3. Les personnes qui interviennent à un titre quelconque, dans la conclusion des contrats de prêts ou dans la rédaction des actes qui les constatent sont tenues de déclarer à l'administration la date, le montant et les conditions du prêt ainsi que les noms et adresses du prêteur et de l'emprunteur.
\n
Cette déclaration est faite dans des conditions et délais fixés par décret.
" } }, "LEGIARTI000006309177": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "2004-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006309177", "URL": "article/LEGI/ARTI/00/00/06/30/91/LEGIARTI000006309177.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0242ACXXXXXAF" } }, "NOTA": { "CONTENU": "
NOTA : (1) Ces dispositions s'appliquent aux déclarations souscrites à compter du 1er janvier 2007.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGIARTI000006322283", "@num": "29", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 29 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006322293", "@num": "38", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 38 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "#text": "CGI 108 à 125, 157, 125 A, 238 septies B, 242 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752253", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648750", "@num": "L214-8", "#text": "Code monétaire et financier - art. L214-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Directive 2003-48 CE 2003-06-03 art. 6 (Conseil)", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les personnes qui assurent le paiement des revenus de capitaux mobiliers visés aux articles 108 à 125 ainsi que des produits des bons ou contrats de capitalisation et placements de même nature sont tenues de déclarer l'identité et l'adresse des bénéficiaires ainsi que, par nature de revenus, le détail du montant imposable et du crédit d'impôt, le revenu brut soumis à un prélèvement libératoire et le montant dudit prélèvement et le montant des revenus exonérés.
\n
Cette déclaration ne concerne pas, sauf s'agissant des produits mentionnés aux 1° et 2° si leur bénéficiaire a son domicile fiscal hors de France dans un Etat membre de la Communauté européenne :
\n
1° Les produits visés au 7°, 7° ter, 9° bis, 9° ter et 9° quater de l'article 157 ;
\n
2° Les produits visés au II bis de l'article 125 A ;
\n
3° Les intérêts des bons et titres placés sous le régime fiscal de l'anonymat.
\n
Pour l'établissement de cette déclaration, les personnes qui en assurent le paiement individualisent les intérêts des créances de toute nature et produits assimilés tels qu'énumérés par un décret transposant l'article 6 de la directive 2003/48/CE du Conseil du 3 juin 2003 en matière de fiscalité des revenus de l'épargne sous forme de paiements d'intérêts.
\n
Les revenus de cette nature provenant de la cession, du remboursement ou du rachat de parts ou actions d'organismes de placements collectifs ou entités assimilées investis à plus de 40 % en créances ou produits assimilés sont déterminés et déclarés dans des conditions prévues par décret.
\n
Pour l'application des dispositions de l'alinéa précédent, l'organisme ou l'entité ou, à défaut de personnalité morale, son gérant ou représentant à l'égard des tiers, fournit aux personnes mentionnées au premier alinéa, dans des conditions prévues par décret, les informations nécessaires à l'appréciation de la situation de l'organisme ou entité au regard du pourcentage de 40 %. Cette situation est précisée dans les documents constitutifs ou le règlement de l'organisme ou entité ou, à défaut, dans leurs inventaires prévus à l'article L. 214-8 du code monétaire et financier. A défaut d'information, les personnes mentionnées au premier alinéa considèrent que le pourcentage de 40 % est dépassé.
\n
Pour l'établissement de la déclaration mentionnée au premier alinéa, les personnes qui en assurent le paiement individualisent les revenus distribués par les sociétés mentionnées au 2° du 3 de l'article 158 et par les organismes ou sociétés mentionnés au 4° du 3 de ce même article au regard de leur éligibilité à la réfaction de 50 % mentionnée au 2° du 3 de l'article 158.
\n
La déclaration mentionnée au premier alinéa doit être faite dans des conditions et délais fixés par décret. Une copie de cette déclaration doit être adressée aux bénéficiaires ds revenus concernés.
\n
Elle est obligatoirement transmise à l'administration fiscale selon un procédé informatique par le déclarant qui a souscrit au moins cent déclarations au cours de l'année précédente (1).
\n
1 bis. Les dispositions du 1 sont applicables aux revenus imposables dans les conditions prévues par l'article 238 septies B. La déclaration doit être faite par la personne chez laquelle les titres ou droits sont déposés ou inscrits en compte ou, dans les autres cas, par l'emprunteur.
\n
2. (Abrogé)
\n
3. Les personnes qui interviennent à un titre quelconque, dans la conclusion des contrats de prêts ou dans la rédaction des actes qui les constatent sont tenues de déclarer à l'administration la date, le montant et les conditions du prêt ainsi que les noms et adresses du prêteur et de l'emprunteur.
\n
Cette déclaration est faite dans des conditions et délais fixés par décret.
" } }, "LEGIARTI000006309178": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309178", "URL": "article/LEGI/ARTI/00/00/06/30/91/LEGIARTI000006309178.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0242ACXXXXXAG" } }, "NOTA": { "CONTENU": "
NOTA : (1) Ces dispositions s'appliquent aux déclarations souscrites à compter du 1er janvier 2007.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "JORFTEXT000000889388", "#text": "Décret 2005-330 2005-04-06", "@sens": "source", "@cidtexte": "JORFTEXT000000889388", "@nortexte": "BUDF0500007D", "@numtexte": "2005-330", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGIARTI000006240029", "@num": "1", "#text": "Décret n°2005-330 du 6 avril 2005 - art. 1 () JORF 8 avril 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000889388", "@nortexte": "BUDF0500007D", "@numtexte": "2005-330", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-04-06" }, { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "#text": "CGI 108 à 125, 157, 125 A, 238 septies B, 242 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752253", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648750", "@num": "L214-8", "#text": "Code monétaire et financier - art. L214-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Directive 2003-48 CE 2003-06-03 art. 6 (Conseil)", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les personnes qui assurent le paiement des revenus de capitaux mobiliers visés aux articles 108 à 125 ainsi que des produits des bons ou contrats de capitalisation et placements de même nature sont tenues de déclarer l'identité et l'adresse des bénéficiaires ainsi que, par nature de revenus, le détail du montant imposable et du crédit d'impôt, le revenu brut soumis à un prélèvement libératoire et le montant dudit prélèvement et le montant des revenus exonérés.
\n
Cette déclaration ne concerne pas, sauf s'agissant des produits mentionnés aux 1° et 2° si leur bénéficiaire a son domicile fiscal hors de France dans un Etat membre de la Communauté européenne :
\n
1° Les produits visés au 7°, 7° ter, 9° bis, 9° ter et 9° quater de l'article 157 ;
\n
2° Les produits visés au II bis de l'article 125 A ;
\n
3° Les intérêts des bons et titres placés sous le régime fiscal de l'anonymat.
\n
Pour l'établissement de cette déclaration, les personnes qui en assurent le paiement individualisent les intérêts des créances de toute nature et produits assimilés tels qu'énumérés par un décret transposant l'article 6 de la directive 2003/48/CE du Conseil du 3 juin 2003 en matière de fiscalité des revenus de l'épargne sous forme de paiements d'intérêts.
\n
Les revenus de cette nature provenant de la cession, du remboursement ou du rachat de parts ou actions d'organismes de placements collectifs ou entités assimilées investis à plus de 40 % en créances ou produits assimilés sont déterminés et déclarés dans des conditions prévues par décret.
\n
Pour l'application des dispositions du septième alinéa, l'organisme ou l'entité ou, à défaut de personnalité morale, son gérant ou représentant à l'égard des tiers, fournit aux personnes mentionnées au premier alinéa, dans des conditions prévues par décret, les informations nécessaires à l'appréciation de la situation de l'organisme ou entité au regard du pourcentage de 40 %. Cette situation est précisée dans les documents constitutifs ou le règlement de l'organisme ou entité ou, à défaut, dans leurs inventaires prévus à l'article L. 214-8 du code monétaire et financier. A défaut d'information, les personnes mentionnées au premier alinéa considèrent que le pourcentage de 40 % est dépassé.
\n
Pour l'établissement de la déclaration mentionnée au premier alinéa, les personnes qui en assurent le paiement individualisent les revenus distribués par les sociétés mentionnées au 2° du 3 de l'article 158 et par les organismes ou sociétés mentionnés au 4° du 3 de ce même article au regard de leur éligibilité à la réfaction de 50 % mentionnée au 2° du 3 de l'article 158.
\n
La déclaration mentionnée au premier alinéa doit être faite dans des conditions et délais fixés par décret. Une copie de cette déclaration doit être adressée aux bénéficiaires ds revenus concernés.
\n
Elle est obligatoirement transmise à l'administration fiscale selon un procédé informatique par le déclarant qui a souscrit au moins cent déclarations au cours de l'année précédente (1).
\n
1 bis. Les dispositions du 1 sont applicables aux revenus imposables dans les conditions prévues par l'article 238 septies B. La déclaration doit être faite par la personne chez laquelle les titres ou droits sont déposés ou inscrits en compte ou, dans les autres cas, par l'emprunteur.
\n
2. (Abrogé)
\n
3. Les personnes qui interviennent à un titre quelconque, dans la conclusion des contrats de prêts ou dans la rédaction des actes qui les constatent sont tenues de déclarer à l'administration la date, le montant et les conditions du prêt ainsi que les noms et adresses du prêteur et de l'emprunteur.
\n
Cette déclaration est faite dans des conditions et délais fixés par décret.
" } }, "LEGIARTI000006309179": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "2007-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006309179", "URL": "article/LEGI/ARTI/00/00/06/30/91/LEGIARTI000006309179.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX0242ACXXXXXAH" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGIARTI000006322412", "@num": "7", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 7 (V) JORF 31 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322495", "@num": "76", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 76 (V) JORF 31 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322666", "@num": "69", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 69 (M) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "JORFTEXT000000647650", "#text": "Décret 2007-484 2007-03-30", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGIARTI000006262050", "@num": "1", "#text": "Décret n°2007-484 du 30 mars 2007 - art. 1 () JORF 31 mars 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000647650", "@nortexte": "BUDF0700012D", "@numtexte": "2007-484", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2007-03-30" }, { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "#text": "CGI 108 à 125, 157, 125 A, 238 septies B, 242 ter", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752253", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648750", "@num": "L214-8", "#text": "Code monétaire et financier - art. L214-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Directive 2003-48 CE 2003-06-03 art. 6 (Conseil)", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
1. Les personnes qui assurent le paiement des revenus de capitaux mobiliers visés aux articles 108 à 125 ainsi que des produits des bons ou contrats de capitalisation et placements de même nature sont tenues de déclarer l'identité et l'adresse des bénéficiaires ainsi que, par nature de revenus, le détail du montant imposable et du crédit d'impôt, le revenu brut soumis à un prélèvement libératoire et le montant dudit prélèvement et le montant des revenus exonérés.
\n
Cette déclaration ne concerne pas, sauf s'agissant des produits mentionnés aux 1° et 2° si leur bénéficiaire a son domicile fiscal hors de France dans un Etat membre de la Communauté européenne :
\n
1° Les produits et intérêts exonérés visés au 7°, 7° ter, 7° quater, 9° bis, 9° ter, 9° quater et 9° sexies de l'article 157 ;
\n
2° Les produits visés au II bis de l'article 125 A ;
\n
3° Les intérêts des bons et titres placés sous le régime fiscal de l'anonymat.
\n
Pour l'établissement de cette déclaration, les personnes qui en assurent le paiement individualisent les intérêts des créances de toute nature et produits assimilés tels qu'énumérés par un décret transposant l'article 6 de la directive 2003/48/CE du Conseil du 3 juin 2003 en matière de fiscalité des revenus de l'épargne sous forme de paiements d'intérêts.
\n
Les revenus de cette nature provenant de la cession, du remboursement ou du rachat de parts ou actions d'organismes de placements collectifs ou entités assimilées investis à plus de 40 % en créances ou produits assimilés sont déterminés et déclarés dans des conditions prévues par décret.
\n
Pour l'application des dispositions du septième alinéa, l'organisme ou l'entité ou, à défaut de personnalité morale, son gérant ou représentant à l'égard des tiers, fournit aux personnes mentionnées au premier alinéa, dans des conditions prévues par décret, les informations nécessaires à l'appréciation de la situation de l'organisme ou entité au regard du pourcentage de 40 %. Cette situation est précisée dans les documents constitutifs ou le règlement de l'organisme ou entité ou, à défaut, dans leurs inventaires prévus à l'article L. 214-8 du code monétaire et financier. A défaut d'information, les personnes mentionnées au premier alinéa considèrent que le pourcentage de 40 % est dépassé.
\n
Pour l'établissement de la déclaration mentionnée au premier alinéa, les personnes qui en assurent le paiement individualisent les revenus distribués par les sociétés mentionnées au 2° du 3 de l'article 158 et par les organismes ou sociétés mentionnés au 4° du 3 de ce même article au regard de leur éligibilité à l'abattement de 40 % mentionné au 2° du 3 de l'article 158.
\n
La déclaration mentionnée au premier alinéa doit être faite dans des conditions et délais fixés par décret. Une copie de cette déclaration doit être adressée aux bénéficiaires ds revenus concernés.
\n
Elle est obligatoirement transmise à l'administration fiscale selon un procédé informatique par le déclarant qui a souscrit au moins cent déclarations au cours de l'année précédente.
\n
1 bis. Les dispositions du 1 sont applicables aux revenus imposables dans les conditions prévues par l'article 238 septies B. La déclaration doit être faite par la personne chez laquelle les titres ou droits sont déposés ou inscrits en compte ou, dans les autres cas, par l'emprunteur.
\n
2. (Abrogé)
\n
3. Les personnes qui interviennent à un titre quelconque, dans la conclusion des contrats de prêts ou dans la rédaction des actes qui les constatent sont tenues de déclarer à l'administration la date, le montant et les conditions du prêt ainsi que les noms et adresses du prêteur et de l'emprunteur.
\n
Cette déclaration est faite dans des conditions et délais fixés par décret.
" } }, "LEGIARTI000006312980": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1741", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312980", "URL": "article/LEGI/ARTI/00/00/06/31/29/LEGIARTI000006312980.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1741AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029336766", "@num": "4", "#text": "Ordonnance n° 2004-559 du 17 juin 2004 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438720", "@nortexte": "ECOX0400035R", "@numtexte": "2004-559", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000024247674", "@num": "7", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000031086665", "@num": "8", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "#text": "CGI 1743 A (charge de la preuve)", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000045807083", "@num": "12", "#text": "Décret n°2009-158\n du 11 février 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020246872", "@nortexte": "ECEM0824646D", "@numtexte": "2009-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-11" }, { "@id": "LEGIARTI000020672293", "@num": "32", "#text": "LOI n°2009-594\n du 27 mai 2009 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000021579930", "@num": "23", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000024612915", "@num": "2", "#text": "Arrêté du 28 septembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000045278826", "@num": "6", "#text": "Arrêté du 28 septembre 2011 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000031882318", "@num": "3", "#text": "Arrêté du 2 novembre 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000024774282", "@num": "4", "#text": "Arrêté du 2 novembre 2011 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000037389545", "@num": "45", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922107", "@num": "93", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 93 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922109", "@num": "94", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 94 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922111", "@num": "95", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 95 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037201911", "@num": "96", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 96 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389425", "@num": "97", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 97 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389362", "@num": "98", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 98 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389302", "@num": "99", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 99 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389227", "@num": "39", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 39 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943105", "@num": "62", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 62 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943107", "@num": "63", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 63 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943109", "@num": "64", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 64 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943111", "@num": "65", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 65 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389137", "@num": "66", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 66 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389165", "@num": "67", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 67 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389109", "@num": "68", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 68 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000039010934", "@num": "3", "#text": "Décret n°2019-912 du 30 août 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000039002415", "@nortexte": "JUSB1914385D", "@numtexte": "2019-912", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-30" }, { "@id": "LEGIARTI000041403854", "@num": "1", "#text": "Décret n°2019-1590 du 31 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039727443", "@nortexte": "ECOT1932857D", "@numtexte": "2019-1590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000043304345", "@num": "1", "#text": "Décret n°2021-344 du 29 mars 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043303004", "@nortexte": "LOGL2027846D", "@numtexte": "2021-344", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-29" }, { "@id": "LEGIARTI000043952635", "#text": "Décret n°2021-1103 du 20 août 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000043950980", "@nortexte": "JUSB2123289D", "@numtexte": "2021-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-20" }, { "@id": "LEGIARTI000044622586", "@num": "1", "#text": "Décret n°2021-1822 du 27 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044572072", "@nortexte": "JUSB2132679D", "@numtexte": "2021-1822", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-27" }, { "@id": "LEGIARTI000046174897", "@num": "1", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174899", "@num": "2", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046439206", "@num": "3", "#text": "Arrêté du 12 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGIARTI000046439208", "@num": "4", "#text": "Arrêté du 12 septembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGITEXT000049295653", "#text": "Décret n°2024-235 du 18 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000049295676", "@num": "2", "#text": "Décret n°2024-235 du 18 mars 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGITEXT000050772929", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050771533", "@nortexte": "BCPE2430347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000050981627", "@num": "11", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000050981617", "@num": "6", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000018617968", "@num": "46 quindecies N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies N (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637242", "@num": "Annexe Tableau IV-IV", "#text": "Code de l'organisation judiciaire - art. Annexe Tableau IV-IV (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043749719", "@num": "R211-4", "#text": "Code de l'organisation judiciaire - art. R211-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293161", "@num": "L2141-1", "#text": "Code de la commande publique - art. L2141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293128", "@num": "L2341-1", "#text": "Code de la commande publique - art. L2341-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048255412", "@num": "L2621-1", "#text": "Code de la commande publique - art. L2621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338669", "@num": "L2623-1", "#text": "Code de la commande publique - art. L2623-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338652", "@num": "L2631-1", "#text": "Code de la commande publique - art. L2631-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704675", "@num": "L2633-1", "#text": "Code de la commande publique - art. L2633-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338631", "@num": "L2641-1", "#text": "Code de la commande publique - art. L2641-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704697", "@num": "L2643-1", "#text": "Code de la commande publique - art. L2643-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254602", "@num": "L2651-2", "#text": "Code de la commande publique - art. L2651-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704721", "@num": "L2651-4", "#text": "Code de la commande publique - art. L2651-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537295", "@num": "L2661-2", "#text": "Code de la commande publique - art. L2661-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657410", "@num": "L2661-4", "#text": "Code de la commande publique - art. L2661-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537249", "@num": "L2671-2", "#text": "Code de la commande publique - art. L2671-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657365", "@num": "L2671-4", "#text": "Code de la commande publique - art. L2671-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590277", "@num": "L2681-2", "#text": "Code de la commande publique - art. L2681-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704781", "@num": "L2681-4", "#text": "Code de la commande publique - art. L2681-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293065", "@num": "L3123-1", "#text": "Code de la commande publique - art. L3123-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254640", "@num": "L3321-1", "#text": "Code de la commande publique - art. L3321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037705223", "@num": "L3331-1", "#text": "Code de la commande publique - art. L3331-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590802", "@num": "L3341-1", "#text": "Code de la commande publique - art. L3341-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048256128", "@num": "L3351-2", "#text": "Code de la commande publique - art. L3351-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534940", "@num": "L3361-2", "#text": "Code de la commande publique - art. L3361-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534991", "@num": "L3371-2", "#text": "Code de la commande publique - art. L3371-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038591027", "@num": "L3381-2", "#text": "Code de la commande publique - art. L3381-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861110", "@num": "28-2", "#text": "Code de procédure pénale - art. 28-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049778681", "@num": "41-1-2", "#text": "Code de procédure pénale - art. 41-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044550454", "@num": "56-1-2", "#text": "Code de procédure pénale - art. 56-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049531736", "@num": "704", "#text": "Code de procédure pénale - art. 704 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779495", "@num": "705", "#text": "Code de procédure pénale - art. 705 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047860986", "@num": "706-1-1", "#text": "Code de procédure pénale - art. 706-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083018", "@num": "L4316-13", "#text": "Code des transports - art. L4316-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177074", "@num": "R3113-26", "#text": "Code des transports - art. R3113-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177288", "@num": "R3211-27", "#text": "Code des transports - art. R3211-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982740", "@num": "R4421-12", "#text": "Code des transports - art. R4421-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982317", "@num": "R4422-12", "#text": "Code des transports - art. R4422-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034117037", "@num": "L222-11", "#text": "Code du sport. - art. L222-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071318", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024197762", "@num": "L1414-4", "#text": "Code général des collectivités territoriales - art. L1414-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313753", "@num": "1742", "#text": "Code général des impôts, CGI. - art. 1742 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046859818", "@num": "1743", "#text": "Code général des impôts, CGI. - art. 1743 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313755", "@num": "1745", "#text": "Code général des impôts, CGI. - art. 1745 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238730", "@num": "371 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077268", "@num": "95 ZH", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077276", "@num": "95 ZK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612500", "@num": "L561-23", "#text": "Code monétaire et financier - art. L561-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611269", "@num": "L561-29", "#text": "Code monétaire et financier - art. L561-29 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041578041", "@num": "L561-31", "#text": "Code monétaire et financier - art. L561-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860472", "@num": "L711-19", "#text": "Code monétaire et financier - art. L711-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860470", "@num": "L711-20", "#text": "Code monétaire et financier - art. L711-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614524", "@num": "L711-21", "#text": "Code monétaire et financier - art. L711-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614497", "@num": "L725-3", "#text": "Code monétaire et financier - art. L725-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021762713", "@num": "L735-3", "#text": "Code monétaire et financier - art. L735-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570494", "@num": "L745-13", "#text": "Code monétaire et financier - art. L745-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570419", "@num": "L755-13", "#text": "Code monétaire et financier - art. L755-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570344", "@num": "L765-13", "#text": "Code monétaire et financier - art. L765-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236275", "@num": "L772-3", "#text": "Code monétaire et financier - art. L772-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236281", "@num": "L772-5", "#text": "Code monétaire et financier - art. L772-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236297", "@num": "L772-9", "#text": "Code monétaire et financier - art. L772-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361403", "@num": "L773-42", "#text": "Code monétaire et financier - art. L773-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361355", "@num": "L774-42", "#text": "Code monétaire et financier - art. L774-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050379673", "@num": "L775-36", "#text": "Code monétaire et financier - art. L775-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041461651", "@num": "R151-10", "#text": "Code monétaire et financier - art. R151-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045071328", "@num": "131-26-2", "#text": "Code pénal - art. 131-26-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315500", "@num": "L227", "#text": "Livre des procédures fiscales - art. L227 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315503", "@num": "L231", "#text": "Livre des procédures fiscales - art. L231 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175302", "@num": "L233", "#text": "Livre des procédures fiscales - art. L233 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070719", "#text": "Code pénal 42", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006575999", "@num": "203", "#text": "CODE DE PROCEDURE PENALE - art. 203 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006575922", "@num": "210", "#text": "CODE DE PROCEDURE PENALE - art. 210 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L229 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L230 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L231 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133909", "@fin": "1988-12-28", "#text": "DISPOSITIONS COMMUNES.", "@debut": "1976-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114510", "@fin": "2006-01-01", "#text": "PENALITES", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084262", "@fin": "2006-01-01", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243189", "@fin": "1979-07-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312980", "@fin": "1982-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312981", "@fin": "1983-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312982", "@fin": "1987-07-09", "@num": "1741", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312983", "@fin": "1994-09-02", "@num": "1741", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312984", "@fin": "1995-10-27", "@num": "1741", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312985", "@fin": "2002-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312986", "@fin": "2006-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312987", "@fin": "2009-05-14", "@num": "1741", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020630646", "@fin": "2010-12-11", "@num": "1741", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023225108", "@fin": "2011-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2010-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412132", "@fin": "2012-03-16", "@num": "1741", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516552", "@fin": "2013-10-13", "@num": "1741", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028059968", "@fin": "2013-12-08", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-10-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028311970", "@fin": "2018-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432362", "@fin": "2018-10-25", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526294", "@fin": "2023-12-31", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838817", "@fin": "2999-01-01", "@num": "1741", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sans préjudice des dispositions particulières relatées dans la présente codification, quiconque s'est frauduleusement soustrait ou a tenté de se soustraire frauduleusement à l'établissement ou au paiement total ou partiel des impôts visés dans la présente codification, soit qu'il ait volontairement omis de faire sa déclaration dans les délais prescrits, soit qu'il ait volontairement dissimulé une part des sommes sujettes à l'impôt, soit qu'il ait organisé son insolvabilité ou mis obstacle par d'autres manœuvres au recouvrement de l'impôt, soit en agissant de toute autre manière frauduleuse, est passible, indépendamment des sanctions fiscales applicables, d'une amende de 5.000 F à 250.000 F et d'un emprisonnement d'un an à cinq ans ou de l'une de ces deux peines seulement. Lorsque les faits ont été réalisés ou facilités au moyen soit d'achats ou de ventes sans facture, soit de factures ne se rapportant pas à des opérations réelles, ou qu'ils ont eu pour objet d'obtenir de l'Etat des remboursements injustifiés, leur auteur est passible d'une amende de 5.000 F à 500.000 F et d'un emprisonnement de deux à cinq ans ou de l'une de ces deux peines seulement. Les dispositions de l'article 463 du code pénal sont applicables.

Toutefois, cette disposition n'est applicable, en cas de dissimulation, que si celle-ci excède le dixième de la somme imposable ou le chiffre de 1.000 F.

Le tribunal ordonnera dans tous les cas la publication intégrale ou par extraits des jugements dans le Journal officiel de la République française ainsi que dans les journaux désignés par lui et leur affichage intégral ou par extraits pendant trois mois sur les panneaux réservés à l'affichage des publications officielles de la commune où les contribuables ont leur domicile ainsi que sur la porte extérieure de l'immeuble du ou des établissements professionnels de ces contribuables. Les frais de la publication et de l'affichage dont il s'agit sont intégralement à la charge du condamné.

En cas de récidive dans le délai de cinq ans, le contribuable est puni d'une amende de 15.000 F à 700.000 F et d'un emprisonnement de quatre ans à dix ans et peut être privé en tout ou partie, pendant cinq ans au moins et dix ans au plus, des droits civiques énumérés par l'article 42 du code pénal. L'affichage et la publicité du jugement sont ordonnés dans les conditions prévues à l'alinéa précédent.

L'article 463 du code pénal peut être appliqué, sauf en ce qui concerne les peines prévues au troisième alinéa et à la deuxième phrase du quatrième alinéa du présent article.

Les poursuites sont engagées sur la plainte du service chargé de l'assiette ou du recouvrement de l'impôt, sans qu'il y ait lieu, le cas échéant, de mettre, au préalable, l'intéressé en demeure de faire ou de compléter sa déclaration. Elles sont portées devant le tribunal correctionnel dans le ressort duquel l'un quelconque des impôts en cause aurait dû être établi, ou acquitté, sans préjudice de l'application des articles 203 et 210 du code de procédure pénale. Cette plainte peut être déposée jusqu'à la fin de la troisième année qui suit celle au cours de laquelle l'infraction a été commise.

" } }, "LEGIARTI000006312981": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1741", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312981", "URL": "article/LEGI/ARTI/00/00/06/31/29/LEGIARTI000006312981.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1741AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI L231", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000029336766", "@num": "4", "#text": "Ordonnance n° 2004-559 du 17 juin 2004 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438720", "@nortexte": "ECOX0400035R", "@numtexte": "2004-559", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000024247674", "@num": "7", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000031086665", "@num": "8", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "#text": "CGI L229", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L230", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000045807083", "@num": "12", "#text": "Décret n°2009-158\n du 11 février 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020246872", "@nortexte": "ECEM0824646D", "@numtexte": "2009-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-11" }, { "@id": "LEGIARTI000020672293", "@num": "32", "#text": "LOI n°2009-594\n du 27 mai 2009 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000021579930", "@num": "23", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000024612915", "@num": "2", "#text": "Arrêté du 28 septembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000045278826", "@num": "6", "#text": "Arrêté du 28 septembre 2011 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000031882318", "@num": "3", "#text": "Arrêté du 2 novembre 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000024774282", "@num": "4", "#text": "Arrêté du 2 novembre 2011 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000037389545", "@num": "45", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922107", "@num": "93", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 93 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922109", "@num": "94", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 94 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922111", "@num": "95", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 95 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037201911", "@num": "96", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 96 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389425", "@num": "97", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 97 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389362", "@num": "98", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 98 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389302", "@num": "99", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 99 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389227", "@num": "39", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 39 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943105", "@num": "62", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 62 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943107", "@num": "63", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 63 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943109", "@num": "64", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 64 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943111", "@num": "65", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 65 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389137", "@num": "66", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 66 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389165", "@num": "67", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 67 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389109", "@num": "68", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 68 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000039010934", "@num": "3", "#text": "Décret n°2019-912 du 30 août 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000039002415", "@nortexte": "JUSB1914385D", "@numtexte": "2019-912", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-30" }, { "@id": "LEGIARTI000041403854", "@num": "1", "#text": "Décret n°2019-1590 du 31 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039727443", "@nortexte": "ECOT1932857D", "@numtexte": "2019-1590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000043304345", "@num": "1", "#text": "Décret n°2021-344 du 29 mars 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043303004", "@nortexte": "LOGL2027846D", "@numtexte": "2021-344", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-29" }, { "@id": "LEGIARTI000043952635", "#text": "Décret n°2021-1103 du 20 août 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000043950980", "@nortexte": "JUSB2123289D", "@numtexte": "2021-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-20" }, { "@id": "LEGIARTI000044622586", "@num": "1", "#text": "Décret n°2021-1822 du 27 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044572072", "@nortexte": "JUSB2132679D", "@numtexte": "2021-1822", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-27" }, { "@id": "LEGIARTI000046174897", "@num": "1", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174899", "@num": "2", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046439206", "@num": "3", "#text": "Arrêté du 12 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGIARTI000046439208", "@num": "4", "#text": "Arrêté du 12 septembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGITEXT000049295653", "#text": "Décret n°2024-235 du 18 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000049295676", "@num": "2", "#text": "Décret n°2024-235 du 18 mars 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGITEXT000050772929", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050771533", "@nortexte": "BCPE2430347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000050981627", "@num": "11", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000050981617", "@num": "6", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000018617968", "@num": "46 quindecies N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies N (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637242", "@num": "Annexe Tableau IV-IV", "#text": "Code de l'organisation judiciaire - art. Annexe Tableau IV-IV (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043749719", "@num": "R211-4", "#text": "Code de l'organisation judiciaire - art. R211-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293161", "@num": "L2141-1", "#text": "Code de la commande publique - art. L2141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293128", "@num": "L2341-1", "#text": "Code de la commande publique - art. L2341-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048255412", "@num": "L2621-1", "#text": "Code de la commande publique - art. L2621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338669", "@num": "L2623-1", "#text": "Code de la commande publique - art. L2623-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338652", "@num": "L2631-1", "#text": "Code de la commande publique - art. L2631-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704675", "@num": "L2633-1", "#text": "Code de la commande publique - art. L2633-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338631", "@num": "L2641-1", "#text": "Code de la commande publique - art. L2641-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704697", "@num": "L2643-1", "#text": "Code de la commande publique - art. L2643-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254602", "@num": "L2651-2", "#text": "Code de la commande publique - art. L2651-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704721", "@num": "L2651-4", "#text": "Code de la commande publique - art. L2651-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537295", "@num": "L2661-2", "#text": "Code de la commande publique - art. L2661-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657410", "@num": "L2661-4", "#text": "Code de la commande publique - art. L2661-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537249", "@num": "L2671-2", "#text": "Code de la commande publique - art. L2671-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657365", "@num": "L2671-4", "#text": "Code de la commande publique - art. L2671-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590277", "@num": "L2681-2", "#text": "Code de la commande publique - art. L2681-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704781", "@num": "L2681-4", "#text": "Code de la commande publique - art. L2681-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293065", "@num": "L3123-1", "#text": "Code de la commande publique - art. L3123-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254640", "@num": "L3321-1", "#text": "Code de la commande publique - art. L3321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037705223", "@num": "L3331-1", "#text": "Code de la commande publique - art. L3331-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590802", "@num": "L3341-1", "#text": "Code de la commande publique - art. L3341-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048256128", "@num": "L3351-2", "#text": "Code de la commande publique - art. L3351-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534940", "@num": "L3361-2", "#text": "Code de la commande publique - art. L3361-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534991", "@num": "L3371-2", "#text": "Code de la commande publique - art. L3371-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038591027", "@num": "L3381-2", "#text": "Code de la commande publique - art. L3381-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861110", "@num": "28-2", "#text": "Code de procédure pénale - art. 28-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049778681", "@num": "41-1-2", "#text": "Code de procédure pénale - art. 41-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044550454", "@num": "56-1-2", "#text": "Code de procédure pénale - art. 56-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049531736", "@num": "704", "#text": "Code de procédure pénale - art. 704 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779495", "@num": "705", "#text": "Code de procédure pénale - art. 705 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047860986", "@num": "706-1-1", "#text": "Code de procédure pénale - art. 706-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083018", "@num": "L4316-13", "#text": "Code des transports - art. L4316-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177074", "@num": "R3113-26", "#text": "Code des transports - art. R3113-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177288", "@num": "R3211-27", "#text": "Code des transports - art. R3211-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982740", "@num": "R4421-12", "#text": "Code des transports - art. R4421-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982317", "@num": "R4422-12", "#text": "Code des transports - art. R4422-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034117037", "@num": "L222-11", "#text": "Code du sport. - art. L222-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071318", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024197762", "@num": "L1414-4", "#text": "Code général des collectivités territoriales - art. L1414-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313753", "@num": "1742", "#text": "Code général des impôts, CGI. - art. 1742 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046859818", "@num": "1743", "#text": "Code général des impôts, CGI. - art. 1743 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313755", "@num": "1745", "#text": "Code général des impôts, CGI. - art. 1745 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238730", "@num": "371 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077268", "@num": "95 ZH", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077276", "@num": "95 ZK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612500", "@num": "L561-23", "#text": "Code monétaire et financier - art. L561-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611269", "@num": "L561-29", "#text": "Code monétaire et financier - art. L561-29 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041578041", "@num": "L561-31", "#text": "Code monétaire et financier - art. L561-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860472", "@num": "L711-19", "#text": "Code monétaire et financier - art. L711-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860470", "@num": "L711-20", "#text": "Code monétaire et financier - art. L711-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614524", "@num": "L711-21", "#text": "Code monétaire et financier - art. L711-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614497", "@num": "L725-3", "#text": "Code monétaire et financier - art. L725-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021762713", "@num": "L735-3", "#text": "Code monétaire et financier - art. L735-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570494", "@num": "L745-13", "#text": "Code monétaire et financier - art. L745-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570419", "@num": "L755-13", "#text": "Code monétaire et financier - art. L755-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570344", "@num": "L765-13", "#text": "Code monétaire et financier - art. L765-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236275", "@num": "L772-3", "#text": "Code monétaire et financier - art. L772-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236281", "@num": "L772-5", "#text": "Code monétaire et financier - art. L772-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236297", "@num": "L772-9", "#text": "Code monétaire et financier - art. L772-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361403", "@num": "L773-42", "#text": "Code monétaire et financier - art. L773-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361355", "@num": "L774-42", "#text": "Code monétaire et financier - art. L774-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050379673", "@num": "L775-36", "#text": "Code monétaire et financier - art. L775-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041461651", "@num": "R151-10", "#text": "Code monétaire et financier - art. R151-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045071328", "@num": "131-26-2", "#text": "Code pénal - art. 131-26-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315500", "@num": "L227", "#text": "Livre des procédures fiscales - art. L227 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315503", "@num": "L231", "#text": "Livre des procédures fiscales - art. L231 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175302", "@num": "L233", "#text": "Livre des procédures fiscales - art. L233 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070719", "#text": "Code pénal 463", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L229 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L230 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L231 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "date d'entrée en vigueur 1 JANVIER 1982)", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133909", "@fin": "1988-12-28", "#text": "DISPOSITIONS COMMUNES.", "@debut": "1976-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114510", "@fin": "2006-01-01", "#text": "PENALITES", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084262", "@fin": "2006-01-01", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243189", "@fin": "1979-07-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312980", "@fin": "1982-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312981", "@fin": "1983-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312982", "@fin": "1987-07-09", "@num": "1741", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312983", "@fin": "1994-09-02", "@num": "1741", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312984", "@fin": "1995-10-27", "@num": "1741", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312985", "@fin": "2002-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312986", "@fin": "2006-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312987", "@fin": "2009-05-14", "@num": "1741", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020630646", "@fin": "2010-12-11", "@num": "1741", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023225108", "@fin": "2011-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2010-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412132", "@fin": "2012-03-16", "@num": "1741", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516552", "@fin": "2013-10-13", "@num": "1741", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028059968", "@fin": "2013-12-08", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-10-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028311970", "@fin": "2018-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432362", "@fin": "2018-10-25", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526294", "@fin": "2023-12-31", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838817", "@fin": "2999-01-01", "@num": "1741", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sans préjudice des dispositions particulières relatées dans la présente codification, quiconque s'est frauduleusement soustrait ou a tenté de se soustraire frauduleusement à l'établissement ou au paiement total ou partiel des impôts visés dans la présente codification, soit qu'il ait volontairement omis de faire sa déclaration dans les délais prescrits, soit qu'il ait volontairement dissimulé une part des sommes sujettes à l'impôt, soit qu'il ait organisé son insolvabilité ou mis obstacle par d'autres manœuvres au recouvrement de l'impôt, soit en agissant de toute autre manière frauduleuse, est passible, indépendamment des sanctions fiscales applicables, d'une amende de 5.000 F à 250.000 F, et d'un emprisonnement d'un an à cinq ans ou de l'une de ces deux peines seulement. Lorsque les faits ont été réalisés ou facilités au moyen soit d'achats ou de ventes sans facture, soit de factures ne se rapportant pas à des opérations réelles, ou qu'ils ont eu pour objet d'obtenir de l'Etat des remboursements injustifiés, leur auteur est passible d'une amende de 5.000 F à 500.000 F et d'un emprisonnement de deux à cinq ans ou de l'une de ces deux peines seulement. Les dispositions de l'article 463 du code pénal sont applicables.

Toutefois, cette disposition n'est applicable, en cas de dissimulation, que si celle-ci excède le dixième de la somme imposable ou le chiffre de 1.000 F.

L'article 463 du code pénal peut être appliqué, sauf en ce qui concerne les peines prévues au troisième alinéa et à la deuxième phrase du quatrième alinéa du présent article.

Les poursuites sont engagées dans les conditions prévues aux articles L 229 à L 231 du livre des procédures fiscales.

" } }, "LEGIARTI000006312982": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1741", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-07-09", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312982", "URL": "article/LEGI/ARTI/00/00/06/31/29/LEGIARTI000006312982.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1741AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI L229", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L230", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L231", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273763", "@num": "74", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 74 () JORF 30 DECEMBRE 1982 date d'entrée en vigueur 1 JANVIER 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000029336766", "@num": "4", "#text": "Ordonnance n° 2004-559 du 17 juin 2004 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438720", "@nortexte": "ECOX0400035R", "@numtexte": "2004-559", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000024247674", "@num": "7", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000031086665", "@num": "8", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000045807083", "@num": "12", "#text": "Décret n°2009-158\n du 11 février 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020246872", "@nortexte": "ECEM0824646D", "@numtexte": "2009-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-11" }, { "@id": "LEGIARTI000020672293", "@num": "32", "#text": "LOI n°2009-594\n du 27 mai 2009 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000021579930", "@num": "23", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000024612915", "@num": "2", "#text": "Arrêté du 28 septembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000045278826", "@num": "6", "#text": "Arrêté du 28 septembre 2011 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000031882318", "@num": "3", "#text": "Arrêté du 2 novembre 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000024774282", "@num": "4", "#text": "Arrêté du 2 novembre 2011 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000037389545", "@num": "45", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922107", "@num": "93", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 93 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922109", "@num": "94", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 94 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922111", "@num": "95", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 95 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037201911", "@num": "96", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 96 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389425", "@num": "97", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 97 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389362", "@num": "98", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 98 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389302", "@num": "99", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 99 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389227", "@num": "39", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 39 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943105", "@num": "62", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 62 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943107", "@num": "63", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 63 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943109", "@num": "64", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 64 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943111", "@num": "65", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 65 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389137", "@num": "66", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 66 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389165", "@num": "67", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 67 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389109", "@num": "68", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 68 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000039010934", "@num": "3", "#text": "Décret n°2019-912 du 30 août 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000039002415", "@nortexte": "JUSB1914385D", "@numtexte": "2019-912", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-30" }, { "@id": "LEGIARTI000041403854", "@num": "1", "#text": "Décret n°2019-1590 du 31 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039727443", "@nortexte": "ECOT1932857D", "@numtexte": "2019-1590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000043304345", "@num": "1", "#text": "Décret n°2021-344 du 29 mars 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043303004", "@nortexte": "LOGL2027846D", "@numtexte": "2021-344", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-29" }, { "@id": "LEGIARTI000043952635", "#text": "Décret n°2021-1103 du 20 août 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000043950980", "@nortexte": "JUSB2123289D", "@numtexte": "2021-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-20" }, { "@id": "LEGIARTI000044622586", "@num": "1", "#text": "Décret n°2021-1822 du 27 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044572072", "@nortexte": "JUSB2132679D", "@numtexte": "2021-1822", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-27" }, { "@id": "LEGIARTI000046174897", "@num": "1", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174899", "@num": "2", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046439206", "@num": "3", "#text": "Arrêté du 12 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGIARTI000046439208", "@num": "4", "#text": "Arrêté du 12 septembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGITEXT000049295653", "#text": "Décret n°2024-235 du 18 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000049295676", "@num": "2", "#text": "Décret n°2024-235 du 18 mars 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGITEXT000050772929", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050771533", "@nortexte": "BCPE2430347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000050981627", "@num": "11", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000050981617", "@num": "6", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000018617968", "@num": "46 quindecies N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies N (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637242", "@num": "Annexe Tableau IV-IV", "#text": "Code de l'organisation judiciaire - art. Annexe Tableau IV-IV (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043749719", "@num": "R211-4", "#text": "Code de l'organisation judiciaire - art. R211-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293161", "@num": "L2141-1", "#text": "Code de la commande publique - art. L2141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293128", "@num": "L2341-1", "#text": "Code de la commande publique - art. L2341-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048255412", "@num": "L2621-1", "#text": "Code de la commande publique - art. L2621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338669", "@num": "L2623-1", "#text": "Code de la commande publique - art. L2623-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338652", "@num": "L2631-1", "#text": "Code de la commande publique - art. L2631-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704675", "@num": "L2633-1", "#text": "Code de la commande publique - art. L2633-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338631", "@num": "L2641-1", "#text": "Code de la commande publique - art. L2641-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704697", "@num": "L2643-1", "#text": "Code de la commande publique - art. L2643-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254602", "@num": "L2651-2", "#text": "Code de la commande publique - art. L2651-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704721", "@num": "L2651-4", "#text": "Code de la commande publique - art. L2651-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537295", "@num": "L2661-2", "#text": "Code de la commande publique - art. L2661-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657410", "@num": "L2661-4", "#text": "Code de la commande publique - art. L2661-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537249", "@num": "L2671-2", "#text": "Code de la commande publique - art. L2671-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657365", "@num": "L2671-4", "#text": "Code de la commande publique - art. L2671-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590277", "@num": "L2681-2", "#text": "Code de la commande publique - art. L2681-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704781", "@num": "L2681-4", "#text": "Code de la commande publique - art. L2681-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293065", "@num": "L3123-1", "#text": "Code de la commande publique - art. L3123-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254640", "@num": "L3321-1", "#text": "Code de la commande publique - art. L3321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037705223", "@num": "L3331-1", "#text": "Code de la commande publique - art. L3331-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590802", "@num": "L3341-1", "#text": "Code de la commande publique - art. L3341-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048256128", "@num": "L3351-2", "#text": "Code de la commande publique - art. L3351-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534940", "@num": "L3361-2", "#text": "Code de la commande publique - art. L3361-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534991", "@num": "L3371-2", "#text": "Code de la commande publique - art. L3371-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038591027", "@num": "L3381-2", "#text": "Code de la commande publique - art. L3381-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861110", "@num": "28-2", "#text": "Code de procédure pénale - art. 28-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049778681", "@num": "41-1-2", "#text": "Code de procédure pénale - art. 41-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044550454", "@num": "56-1-2", "#text": "Code de procédure pénale - art. 56-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049531736", "@num": "704", "#text": "Code de procédure pénale - art. 704 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779495", "@num": "705", "#text": "Code de procédure pénale - art. 705 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047860986", "@num": "706-1-1", "#text": "Code de procédure pénale - art. 706-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083018", "@num": "L4316-13", "#text": "Code des transports - art. L4316-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177074", "@num": "R3113-26", "#text": "Code des transports - art. R3113-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177288", "@num": "R3211-27", "#text": "Code des transports - art. R3211-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982740", "@num": "R4421-12", "#text": "Code des transports - art. R4421-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982317", "@num": "R4422-12", "#text": "Code des transports - art. R4422-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034117037", "@num": "L222-11", "#text": "Code du sport. - art. L222-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071318", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024197762", "@num": "L1414-4", "#text": "Code général des collectivités territoriales - art. L1414-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313753", "@num": "1742", "#text": "Code général des impôts, CGI. - art. 1742 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046859818", "@num": "1743", "#text": "Code général des impôts, CGI. - art. 1743 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313755", "@num": "1745", "#text": "Code général des impôts, CGI. - art. 1745 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238730", "@num": "371 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077268", "@num": "95 ZH", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077276", "@num": "95 ZK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612500", "@num": "L561-23", "#text": "Code monétaire et financier - art. L561-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611269", "@num": "L561-29", "#text": "Code monétaire et financier - art. L561-29 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041578041", "@num": "L561-31", "#text": "Code monétaire et financier - art. L561-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860472", "@num": "L711-19", "#text": "Code monétaire et financier - art. L711-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860470", "@num": "L711-20", "#text": "Code monétaire et financier - art. L711-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614524", "@num": "L711-21", "#text": "Code monétaire et financier - art. L711-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614497", "@num": "L725-3", "#text": "Code monétaire et financier - art. L725-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021762713", "@num": "L735-3", "#text": "Code monétaire et financier - art. L735-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570494", "@num": "L745-13", "#text": "Code monétaire et financier - art. L745-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570419", "@num": "L755-13", "#text": "Code monétaire et financier - art. L755-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570344", "@num": "L765-13", "#text": "Code monétaire et financier - art. L765-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236275", "@num": "L772-3", "#text": "Code monétaire et financier - art. L772-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236281", "@num": "L772-5", "#text": "Code monétaire et financier - art. L772-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236297", "@num": "L772-9", "#text": "Code monétaire et financier - art. L772-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361403", "@num": "L773-42", "#text": "Code monétaire et financier - art. L773-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361355", "@num": "L774-42", "#text": "Code monétaire et financier - art. L774-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050379673", "@num": "L775-36", "#text": "Code monétaire et financier - art. L775-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041461651", "@num": "R151-10", "#text": "Code monétaire et financier - art. R151-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045071328", "@num": "131-26-2", "#text": "Code pénal - art. 131-26-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315500", "@num": "L227", "#text": "Livre des procédures fiscales - art. L227 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315503", "@num": "L231", "#text": "Livre des procédures fiscales - art. L231 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175302", "@num": "L233", "#text": "Livre des procédures fiscales - art. L233 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070719", "#text": "Code pénal 42", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L229 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L230 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L231 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133909", "@fin": "1988-12-28", "#text": "DISPOSITIONS COMMUNES.", "@debut": "1976-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114510", "@fin": "2006-01-01", "#text": "PENALITES", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084262", "@fin": "2006-01-01", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243189", "@fin": "1979-07-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312980", "@fin": "1982-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312981", "@fin": "1983-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312982", "@fin": "1987-07-09", "@num": "1741", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312983", "@fin": "1994-09-02", "@num": "1741", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312984", "@fin": "1995-10-27", "@num": "1741", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312985", "@fin": "2002-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312986", "@fin": "2006-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312987", "@fin": "2009-05-14", "@num": "1741", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020630646", "@fin": "2010-12-11", "@num": "1741", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023225108", "@fin": "2011-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2010-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412132", "@fin": "2012-03-16", "@num": "1741", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516552", "@fin": "2013-10-13", "@num": "1741", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028059968", "@fin": "2013-12-08", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-10-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028311970", "@fin": "2018-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432362", "@fin": "2018-10-25", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526294", "@fin": "2023-12-31", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838817", "@fin": "2999-01-01", "@num": "1741", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toutefois, cette disposition n'est applicable, en cas de dissimulation, que si celle-ci excède le dixième de la somme imposable ou le chiffre de 1.000 F.

Les poursuites sont engagées dans les conditions prévues aux articles L 229 à L 231 du livre des procédures fiscales.

" } }, "LEGIARTI000006312983": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1741", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1987-07-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006312983", "URL": "article/LEGI/ARTI/00/00/06/31/29/LEGIARTI000006312983.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1741AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000321412", "#text": "Loi 87-502 1987-07-08 art. 7 I, II JORF 9 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "LEGIARTI000029336766", "@num": "4", "#text": "Ordonnance n° 2004-559 du 17 juin 2004 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438720", "@nortexte": "ECOX0400035R", "@numtexte": "2004-559", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000024247674", "@num": "7", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000031086665", "@num": "8", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "#text": "CGI Livre des procédures fiscales L229, L231", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000045807083", "@num": "12", "#text": "Décret n°2009-158\n du 11 février 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020246872", "@nortexte": "ECEM0824646D", "@numtexte": "2009-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-11" }, { "@id": "LEGIARTI000020672293", "@num": "32", "#text": "LOI n°2009-594\n du 27 mai 2009 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000021579930", "@num": "23", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000024612915", "@num": "2", "#text": "Arrêté du 28 septembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000045278826", "@num": "6", "#text": "Arrêté du 28 septembre 2011 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000031882318", "@num": "3", "#text": "Arrêté du 2 novembre 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000024774282", "@num": "4", "#text": "Arrêté du 2 novembre 2011 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000037389545", "@num": "45", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922107", "@num": "93", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 93 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922109", "@num": "94", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 94 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922111", "@num": "95", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 95 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037201911", "@num": "96", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 96 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389425", "@num": "97", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 97 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389362", "@num": "98", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 98 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389302", "@num": "99", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 99 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389227", "@num": "39", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 39 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943105", "@num": "62", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 62 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943107", "@num": "63", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 63 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943109", "@num": "64", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 64 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943111", "@num": "65", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 65 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389137", "@num": "66", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 66 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389165", "@num": "67", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 67 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389109", "@num": "68", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 68 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000039010934", "@num": "3", "#text": "Décret n°2019-912 du 30 août 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000039002415", "@nortexte": "JUSB1914385D", "@numtexte": "2019-912", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-30" }, { "@id": "LEGIARTI000041403854", "@num": "1", "#text": "Décret n°2019-1590 du 31 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039727443", "@nortexte": "ECOT1932857D", "@numtexte": "2019-1590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000043304345", "@num": "1", "#text": "Décret n°2021-344 du 29 mars 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043303004", "@nortexte": "LOGL2027846D", "@numtexte": "2021-344", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-29" }, { "@id": "LEGIARTI000043952635", "#text": "Décret n°2021-1103 du 20 août 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000043950980", "@nortexte": "JUSB2123289D", "@numtexte": "2021-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-20" }, { "@id": "LEGIARTI000044622586", "@num": "1", "#text": "Décret n°2021-1822 du 27 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044572072", "@nortexte": "JUSB2132679D", "@numtexte": "2021-1822", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-27" }, { "@id": "LEGIARTI000046174897", "@num": "1", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174899", "@num": "2", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046439206", "@num": "3", "#text": "Arrêté du 12 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGIARTI000046439208", "@num": "4", "#text": "Arrêté du 12 septembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGITEXT000049295653", "#text": "Décret n°2024-235 du 18 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000049295676", "@num": "2", "#text": "Décret n°2024-235 du 18 mars 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGITEXT000050772929", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050771533", "@nortexte": "BCPE2430347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000050981627", "@num": "11", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000050981617", "@num": "6", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000018617968", "@num": "46 quindecies N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies N (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637242", "@num": "Annexe Tableau IV-IV", "#text": "Code de l'organisation judiciaire - art. Annexe Tableau IV-IV (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043749719", "@num": "R211-4", "#text": "Code de l'organisation judiciaire - art. R211-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293161", "@num": "L2141-1", "#text": "Code de la commande publique - art. L2141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293128", "@num": "L2341-1", "#text": "Code de la commande publique - art. L2341-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048255412", "@num": "L2621-1", "#text": "Code de la commande publique - art. L2621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338669", "@num": "L2623-1", "#text": "Code de la commande publique - art. L2623-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338652", "@num": "L2631-1", "#text": "Code de la commande publique - art. L2631-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704675", "@num": "L2633-1", "#text": "Code de la commande publique - art. L2633-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338631", "@num": "L2641-1", "#text": "Code de la commande publique - art. L2641-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704697", "@num": "L2643-1", "#text": "Code de la commande publique - art. L2643-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254602", "@num": "L2651-2", "#text": "Code de la commande publique - art. L2651-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704721", "@num": "L2651-4", "#text": "Code de la commande publique - art. L2651-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537295", "@num": "L2661-2", "#text": "Code de la commande publique - art. L2661-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657410", "@num": "L2661-4", "#text": "Code de la commande publique - art. L2661-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537249", "@num": "L2671-2", "#text": "Code de la commande publique - art. L2671-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657365", "@num": "L2671-4", "#text": "Code de la commande publique - art. L2671-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590277", "@num": "L2681-2", "#text": "Code de la commande publique - art. L2681-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704781", "@num": "L2681-4", "#text": "Code de la commande publique - art. L2681-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293065", "@num": "L3123-1", "#text": "Code de la commande publique - art. L3123-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254640", "@num": "L3321-1", "#text": "Code de la commande publique - art. L3321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037705223", "@num": "L3331-1", "#text": "Code de la commande publique - art. L3331-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590802", "@num": "L3341-1", "#text": "Code de la commande publique - art. L3341-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048256128", "@num": "L3351-2", "#text": "Code de la commande publique - art. L3351-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534940", "@num": "L3361-2", "#text": "Code de la commande publique - art. L3361-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534991", "@num": "L3371-2", "#text": "Code de la commande publique - art. L3371-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038591027", "@num": "L3381-2", "#text": "Code de la commande publique - art. L3381-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861110", "@num": "28-2", "#text": "Code de procédure pénale - art. 28-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049778681", "@num": "41-1-2", "#text": "Code de procédure pénale - art. 41-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044550454", "@num": "56-1-2", "#text": "Code de procédure pénale - art. 56-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049531736", "@num": "704", "#text": "Code de procédure pénale - art. 704 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779495", "@num": "705", "#text": "Code de procédure pénale - art. 705 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047860986", "@num": "706-1-1", "#text": "Code de procédure pénale - art. 706-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083018", "@num": "L4316-13", "#text": "Code des transports - art. L4316-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177074", "@num": "R3113-26", "#text": "Code des transports - art. R3113-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177288", "@num": "R3211-27", "#text": "Code des transports - art. R3211-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982740", "@num": "R4421-12", "#text": "Code des transports - art. R4421-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982317", "@num": "R4422-12", "#text": "Code des transports - art. R4422-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034117037", "@num": "L222-11", "#text": "Code du sport. - art. L222-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071318", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024197762", "@num": "L1414-4", "#text": "Code général des collectivités territoriales - art. L1414-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313753", "@num": "1742", "#text": "Code général des impôts, CGI. - art. 1742 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046859818", "@num": "1743", "#text": "Code général des impôts, CGI. - art. 1743 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313755", "@num": "1745", "#text": "Code général des impôts, CGI. - art. 1745 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238730", "@num": "371 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077268", "@num": "95 ZH", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077276", "@num": "95 ZK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612500", "@num": "L561-23", "#text": "Code monétaire et financier - art. L561-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611269", "@num": "L561-29", "#text": "Code monétaire et financier - art. L561-29 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041578041", "@num": "L561-31", "#text": "Code monétaire et financier - art. L561-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860472", "@num": "L711-19", "#text": "Code monétaire et financier - art. L711-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860470", "@num": "L711-20", "#text": "Code monétaire et financier - art. L711-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614524", "@num": "L711-21", "#text": "Code monétaire et financier - art. L711-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614497", "@num": "L725-3", "#text": "Code monétaire et financier - art. L725-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021762713", "@num": "L735-3", "#text": "Code monétaire et financier - art. L735-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570494", "@num": "L745-13", "#text": "Code monétaire et financier - art. L745-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570419", "@num": "L755-13", "#text": "Code monétaire et financier - art. L755-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570344", "@num": "L765-13", "#text": "Code monétaire et financier - art. L765-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236275", "@num": "L772-3", "#text": "Code monétaire et financier - art. L772-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236281", "@num": "L772-5", "#text": "Code monétaire et financier - art. L772-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236297", "@num": "L772-9", "#text": "Code monétaire et financier - art. L772-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361403", "@num": "L773-42", "#text": "Code monétaire et financier - art. L773-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361355", "@num": "L774-42", "#text": "Code monétaire et financier - art. L774-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050379673", "@num": "L775-36", "#text": "Code monétaire et financier - art. L775-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041461651", "@num": "R151-10", "#text": "Code monétaire et financier - art. R151-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045071328", "@num": "131-26-2", "#text": "Code pénal - art. 131-26-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315500", "@num": "L227", "#text": "Livre des procédures fiscales - art. L227 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315503", "@num": "L231", "#text": "Livre des procédures fiscales - art. L231 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175302", "@num": "L233", "#text": "Livre des procédures fiscales - art. L233 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070719", "#text": "Code pénal 463, 42", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L229 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L230 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L231 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147256", "@fin": "2006-01-01", "#text": "B : Sanctions pénales.", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243189", "@fin": "1979-07-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312980", "@fin": "1982-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312981", "@fin": "1983-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312982", "@fin": "1987-07-09", "@num": "1741", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312983", "@fin": "1994-09-02", "@num": "1741", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312984", "@fin": "1995-10-27", "@num": "1741", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312985", "@fin": "2002-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312986", "@fin": "2006-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312987", "@fin": "2009-05-14", "@num": "1741", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020630646", "@fin": "2010-12-11", "@num": "1741", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023225108", "@fin": "2011-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2010-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412132", "@fin": "2012-03-16", "@num": "1741", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516552", "@fin": "2013-10-13", "@num": "1741", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028059968", "@fin": "2013-12-08", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-10-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028311970", "@fin": "2018-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432362", "@fin": "2018-10-25", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526294", "@fin": "2023-12-31", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838817", "@fin": "2999-01-01", "@num": "1741", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toutefois, cette disposition n'est applicable, en cas de dissimulation, que si celle-ci excède le dixième de la somme imposable ou le chiffre de 1.000 F.

L'article 463 du code pénal peut être appliqué, sauf en ce qui concerne les peines prévues au troisième alinéa et à la seconde phrase du quatrième alinéa du présent article.

Les poursuites sont engagées dans les conditions prévues aux articles L 229 à L 231 du livre des procédures fiscales.

" } }, "LEGIARTI000006312984": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1741", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006312984", "URL": "article/LEGI/ARTI/00/00/06/31/29/LEGIARTI000006312984.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1741AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI Livre des procédures fiscales L229, L231", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000177662", "#text": "Loi 92-1336 1992-12-16 art. 322, 323, 330, 372, 373 JORF 23 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "LEGIARTI000006491860", "@num": "322", "#text": "Loi n°92-1336 du 16 décembre 1992 - art. 322 (V) JORF 23 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "LEGIARTI000006491861", "@num": "323", "#text": "Loi n°92-1336 du 16 décembre 1992 - art. 323 (V) JORF 23 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "LEGIARTI000006491869", "@num": "330", "#text": "Loi n°92-1336 du 16 décembre 1992 - art. 330 (V) JORF 23 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "LEGIARTI000006491916", "@num": "372", "#text": "Loi n°92-1336 du 16 décembre 1992 - art. 372 (V) JORF 23 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "JORFTEXT000000363212", "#text": "Loi 93-913 1993-07-19 art. 1 JORF 20 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000363212", "@nortexte": "JUSX9300093L", "@numtexte": "93-913", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-07-19" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGIARTI000029336766", "@num": "4", "#text": "Ordonnance n° 2004-559 du 17 juin 2004 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438720", "@nortexte": "ECOX0400035R", "@numtexte": "2004-559", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000024247674", "@num": "7", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000031086665", "@num": "8", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000045807083", "@num": "12", "#text": "Décret n°2009-158\n du 11 février 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020246872", "@nortexte": "ECEM0824646D", "@numtexte": "2009-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-11" }, { "@id": "LEGIARTI000020672293", "@num": "32", "#text": "LOI n°2009-594\n du 27 mai 2009 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000021579930", "@num": "23", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000024612915", "@num": "2", "#text": "Arrêté du 28 septembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000045278826", "@num": "6", "#text": "Arrêté du 28 septembre 2011 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000031882318", "@num": "3", "#text": "Arrêté du 2 novembre 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000024774282", "@num": "4", "#text": "Arrêté du 2 novembre 2011 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000037389545", "@num": "45", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922107", "@num": "93", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 93 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922109", "@num": "94", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 94 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922111", "@num": "95", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 95 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037201911", "@num": "96", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 96 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389425", "@num": "97", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 97 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389362", "@num": "98", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 98 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389302", "@num": "99", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 99 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389227", "@num": "39", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 39 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943105", "@num": "62", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 62 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943107", "@num": "63", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 63 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943109", "@num": "64", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 64 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943111", "@num": "65", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 65 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389137", "@num": "66", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 66 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389165", "@num": "67", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 67 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389109", "@num": "68", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 68 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000039010934", "@num": "3", "#text": "Décret n°2019-912 du 30 août 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000039002415", "@nortexte": "JUSB1914385D", "@numtexte": "2019-912", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-30" }, { "@id": "LEGIARTI000041403854", "@num": "1", "#text": "Décret n°2019-1590 du 31 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039727443", "@nortexte": "ECOT1932857D", "@numtexte": "2019-1590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000043304345", "@num": "1", "#text": "Décret n°2021-344 du 29 mars 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043303004", "@nortexte": "LOGL2027846D", "@numtexte": "2021-344", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-29" }, { "@id": "LEGIARTI000043952635", "#text": "Décret n°2021-1103 du 20 août 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000043950980", "@nortexte": "JUSB2123289D", "@numtexte": "2021-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-20" }, { "@id": "LEGIARTI000044622586", "@num": "1", "#text": "Décret n°2021-1822 du 27 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044572072", "@nortexte": "JUSB2132679D", "@numtexte": "2021-1822", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-27" }, { "@id": "LEGIARTI000046174897", "@num": "1", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174899", "@num": "2", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046439206", "@num": "3", "#text": "Arrêté du 12 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGIARTI000046439208", "@num": "4", "#text": "Arrêté du 12 septembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGITEXT000049295653", "#text": "Décret n°2024-235 du 18 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000049295676", "@num": "2", "#text": "Décret n°2024-235 du 18 mars 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGITEXT000050772929", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050771533", "@nortexte": "BCPE2430347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000050981627", "@num": "11", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000050981617", "@num": "6", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000018617968", "@num": "46 quindecies N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies N (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637242", "@num": "Annexe Tableau IV-IV", "#text": "Code de l'organisation judiciaire - art. Annexe Tableau IV-IV (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043749719", "@num": "R211-4", "#text": "Code de l'organisation judiciaire - art. R211-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293161", "@num": "L2141-1", "#text": "Code de la commande publique - art. L2141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293128", "@num": "L2341-1", "#text": "Code de la commande publique - art. L2341-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048255412", "@num": "L2621-1", "#text": "Code de la commande publique - art. L2621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338669", "@num": "L2623-1", "#text": "Code de la commande publique - art. L2623-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338652", "@num": "L2631-1", "#text": "Code de la commande publique - art. L2631-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704675", "@num": "L2633-1", "#text": "Code de la commande publique - art. L2633-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338631", "@num": "L2641-1", "#text": "Code de la commande publique - art. L2641-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704697", "@num": "L2643-1", "#text": "Code de la commande publique - art. L2643-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254602", "@num": "L2651-2", "#text": "Code de la commande publique - art. L2651-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704721", "@num": "L2651-4", "#text": "Code de la commande publique - art. L2651-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537295", "@num": "L2661-2", "#text": "Code de la commande publique - art. L2661-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657410", "@num": "L2661-4", "#text": "Code de la commande publique - art. L2661-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537249", "@num": "L2671-2", "#text": "Code de la commande publique - art. L2671-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657365", "@num": "L2671-4", "#text": "Code de la commande publique - art. L2671-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590277", "@num": "L2681-2", "#text": "Code de la commande publique - art. L2681-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704781", "@num": "L2681-4", "#text": "Code de la commande publique - art. L2681-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293065", "@num": "L3123-1", "#text": "Code de la commande publique - art. L3123-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254640", "@num": "L3321-1", "#text": "Code de la commande publique - art. L3321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037705223", "@num": "L3331-1", "#text": "Code de la commande publique - art. L3331-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590802", "@num": "L3341-1", "#text": "Code de la commande publique - art. L3341-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048256128", "@num": "L3351-2", "#text": "Code de la commande publique - art. L3351-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534940", "@num": "L3361-2", "#text": "Code de la commande publique - art. L3361-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534991", "@num": "L3371-2", "#text": "Code de la commande publique - art. L3371-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038591027", "@num": "L3381-2", "#text": "Code de la commande publique - art. L3381-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861110", "@num": "28-2", "#text": "Code de procédure pénale - art. 28-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049778681", "@num": "41-1-2", "#text": "Code de procédure pénale - art. 41-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044550454", "@num": "56-1-2", "#text": "Code de procédure pénale - art. 56-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049531736", "@num": "704", "#text": "Code de procédure pénale - art. 704 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779495", "@num": "705", "#text": "Code de procédure pénale - art. 705 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047860986", "@num": "706-1-1", "#text": "Code de procédure pénale - art. 706-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083018", "@num": "L4316-13", "#text": "Code des transports - art. L4316-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177074", "@num": "R3113-26", "#text": "Code des transports - art. R3113-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177288", "@num": "R3211-27", "#text": "Code des transports - art. R3211-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982740", "@num": "R4421-12", "#text": "Code des transports - art. R4421-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982317", "@num": "R4422-12", "#text": "Code des transports - art. R4422-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034117037", "@num": "L222-11", "#text": "Code du sport. - art. L222-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071318", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024197762", "@num": "L1414-4", "#text": "Code général des collectivités territoriales - art. L1414-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313753", "@num": "1742", "#text": "Code général des impôts, CGI. - art. 1742 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046859818", "@num": "1743", "#text": "Code général des impôts, CGI. - art. 1743 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313755", "@num": "1745", "#text": "Code général des impôts, CGI. - art. 1745 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238730", "@num": "371 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077268", "@num": "95 ZH", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077276", "@num": "95 ZK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612500", "@num": "L561-23", "#text": "Code monétaire et financier - art. L561-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611269", "@num": "L561-29", "#text": "Code monétaire et financier - art. L561-29 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041578041", "@num": "L561-31", "#text": "Code monétaire et financier - art. L561-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860472", "@num": "L711-19", "#text": "Code monétaire et financier - art. L711-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860470", "@num": "L711-20", "#text": "Code monétaire et financier - art. L711-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614524", "@num": "L711-21", "#text": "Code monétaire et financier - art. L711-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614497", "@num": "L725-3", "#text": "Code monétaire et financier - art. L725-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021762713", "@num": "L735-3", "#text": "Code monétaire et financier - art. L735-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570494", "@num": "L745-13", "#text": "Code monétaire et financier - art. L745-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570419", "@num": "L755-13", "#text": "Code monétaire et financier - art. L755-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570344", "@num": "L765-13", "#text": "Code monétaire et financier - art. L765-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236275", "@num": "L772-3", "#text": "Code monétaire et financier - art. L772-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236281", "@num": "L772-5", "#text": "Code monétaire et financier - art. L772-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236297", "@num": "L772-9", "#text": "Code monétaire et financier - art. L772-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361403", "@num": "L773-42", "#text": "Code monétaire et financier - art. L773-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361355", "@num": "L774-42", "#text": "Code monétaire et financier - art. L774-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050379673", "@num": "L775-36", "#text": "Code monétaire et financier - art. L775-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041461651", "@num": "R151-10", "#text": "Code monétaire et financier - art. R151-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045071328", "@num": "131-26-2", "#text": "Code pénal - art. 131-26-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315500", "@num": "L227", "#text": "Livre des procédures fiscales - art. L227 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315503", "@num": "L231", "#text": "Livre des procédures fiscales - art. L231 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175302", "@num": "L233", "#text": "Livre des procédures fiscales - art. L233 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417290", "@num": "131-26", "#text": "Code pénal - art. 131-26 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L229 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L230 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L231 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Modifications incorporées dans l'édition du 2 septembre 1994", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147256", "@fin": "2006-01-01", "#text": "B : Sanctions pénales.", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243189", "@fin": "1979-07-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312980", "@fin": "1982-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312981", "@fin": "1983-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312982", "@fin": "1987-07-09", "@num": "1741", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312983", "@fin": "1994-09-02", "@num": "1741", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312984", "@fin": "1995-10-27", "@num": "1741", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312985", "@fin": "2002-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312986", "@fin": "2006-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312987", "@fin": "2009-05-14", "@num": "1741", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020630646", "@fin": "2010-12-11", "@num": "1741", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023225108", "@fin": "2011-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2010-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412132", "@fin": "2012-03-16", "@num": "1741", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516552", "@fin": "2013-10-13", "@num": "1741", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028059968", "@fin": "2013-12-08", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-10-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028311970", "@fin": "2018-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432362", "@fin": "2018-10-25", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526294", "@fin": "2023-12-31", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838817", "@fin": "2999-01-01", "@num": "1741", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toutefois, cette disposition n'est applicable, en cas de dissimulation, que si celle-ci excède le dixième de la somme imposable ou le chiffre de 1.000 F.

En cas de récidive dans le délai de cinq ans, le contribuable est puni d'une amende de ((700.000 F et d'un emprisonnement de dix ans)) (M) et peut être privé en tout ou partie, pendant cinq ans au moins et dix ans au plus, des droits civiques énumérés par l'article 131-26 du code pénal. L'affichage et la publicité du jugement sont ordonnés dans les conditions prévues à l'alinéa précédent.

Les poursuites sont engagées dans les conditions prévues aux articles L 229 à L 231 du livre des procédures fiscales.

(M) Modifications des lois.

" } }, "LEGIARTI000006312985": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1741", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006312985", "URL": "article/LEGI/ARTI/00/00/06/31/29/LEGIARTI000006312985.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1741AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000530935", "#text": "Loi 94-1163 1994-12-29 art. 33 I Finances rectificative pour 1994 JORF 30 décembre 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000530935", "@nortexte": "BUDX9400160L", "@numtexte": "94-1163", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1994-12-29" }, { "@id": "JORFTEXT000000721071", "#text": "Décret 95-1281 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000721071", "@nortexte": "BUDF9500019D", "@numtexte": "95-1281", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000006495420", "@num": "14", "#text": "Ordonnance n°96-267 du 28 mars 1996 - art. 14 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000193176", "@nortexte": "JUSX9500191R", "@numtexte": "96-267", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-03-28" }, { "@id": "LEGIARTI000006495422", "@num": "15", "#text": "Ordonnance n°96-267 du 28 mars 1996 - art. 15 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000193176", "@nortexte": "JUSX9500191R", "@numtexte": "96-267", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-03-28" }, { "@id": "LEGIARTI000006495425", "@num": "16", "#text": "Ordonnance n°96-267 du 28 mars 1996 - art. 16 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000193176", "@nortexte": "JUSX9500191R", "@numtexte": "96-267", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-03-28" }, { "@id": "LEGIARTI000029336766", "@num": "4", "#text": "Ordonnance n° 2004-559 du 17 juin 2004 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438720", "@nortexte": "ECOX0400035R", "@numtexte": "2004-559", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000024247674", "@num": "7", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000031086665", "@num": "8", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000045807083", "@num": "12", "#text": "Décret n°2009-158\n du 11 février 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020246872", "@nortexte": "ECEM0824646D", "@numtexte": "2009-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-11" }, { "@id": "LEGIARTI000020672293", "@num": "32", "#text": "LOI n°2009-594\n du 27 mai 2009 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000021579930", "@num": "23", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000024612915", "@num": "2", "#text": "Arrêté du 28 septembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000045278826", "@num": "6", "#text": "Arrêté du 28 septembre 2011 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000031882318", "@num": "3", "#text": "Arrêté du 2 novembre 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000024774282", "@num": "4", "#text": "Arrêté du 2 novembre 2011 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000037389545", "@num": "45", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922107", "@num": "93", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 93 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922109", "@num": "94", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 94 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922111", "@num": "95", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 95 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037201911", "@num": "96", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 96 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389425", "@num": "97", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 97 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389362", "@num": "98", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 98 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389302", "@num": "99", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 99 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389227", "@num": "39", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 39 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943105", "@num": "62", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 62 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943107", "@num": "63", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 63 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943109", "@num": "64", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 64 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943111", "@num": "65", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 65 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389137", "@num": "66", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 66 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389165", "@num": "67", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 67 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389109", "@num": "68", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 68 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000039010934", "@num": "3", "#text": "Décret n°2019-912 du 30 août 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000039002415", "@nortexte": "JUSB1914385D", "@numtexte": "2019-912", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-30" }, { "@id": "LEGIARTI000041403854", "@num": "1", "#text": "Décret n°2019-1590 du 31 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039727443", "@nortexte": "ECOT1932857D", "@numtexte": "2019-1590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000043304345", "@num": "1", "#text": "Décret n°2021-344 du 29 mars 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043303004", "@nortexte": "LOGL2027846D", "@numtexte": "2021-344", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-29" }, { "@id": "LEGIARTI000043952635", "#text": "Décret n°2021-1103 du 20 août 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000043950980", "@nortexte": "JUSB2123289D", "@numtexte": "2021-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-20" }, { "@id": "LEGIARTI000044622586", "@num": "1", "#text": "Décret n°2021-1822 du 27 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044572072", "@nortexte": "JUSB2132679D", "@numtexte": "2021-1822", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-27" }, { "@id": "LEGIARTI000046174897", "@num": "1", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174899", "@num": "2", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046439206", "@num": "3", "#text": "Arrêté du 12 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGIARTI000046439208", "@num": "4", "#text": "Arrêté du 12 septembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGITEXT000049295653", "#text": "Décret n°2024-235 du 18 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000049295676", "@num": "2", "#text": "Décret n°2024-235 du 18 mars 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGITEXT000050772929", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050771533", "@nortexte": "BCPE2430347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000050981627", "@num": "11", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000050981617", "@num": "6", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000018617968", "@num": "46 quindecies N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies N (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637242", "@num": "Annexe Tableau IV-IV", "#text": "Code de l'organisation judiciaire - art. Annexe Tableau IV-IV (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043749719", "@num": "R211-4", "#text": "Code de l'organisation judiciaire - art. R211-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293161", "@num": "L2141-1", "#text": "Code de la commande publique - art. L2141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293128", "@num": "L2341-1", "#text": "Code de la commande publique - art. L2341-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048255412", "@num": "L2621-1", "#text": "Code de la commande publique - art. L2621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338669", "@num": "L2623-1", "#text": "Code de la commande publique - art. L2623-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338652", "@num": "L2631-1", "#text": "Code de la commande publique - art. L2631-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704675", "@num": "L2633-1", "#text": "Code de la commande publique - art. L2633-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338631", "@num": "L2641-1", "#text": "Code de la commande publique - art. L2641-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704697", "@num": "L2643-1", "#text": "Code de la commande publique - art. L2643-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254602", "@num": "L2651-2", "#text": "Code de la commande publique - art. L2651-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704721", "@num": "L2651-4", "#text": "Code de la commande publique - art. L2651-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537295", "@num": "L2661-2", "#text": "Code de la commande publique - art. L2661-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657410", "@num": "L2661-4", "#text": "Code de la commande publique - art. L2661-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537249", "@num": "L2671-2", "#text": "Code de la commande publique - art. L2671-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657365", "@num": "L2671-4", "#text": "Code de la commande publique - art. L2671-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590277", "@num": "L2681-2", "#text": "Code de la commande publique - art. L2681-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704781", "@num": "L2681-4", "#text": "Code de la commande publique - art. L2681-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293065", "@num": "L3123-1", "#text": "Code de la commande publique - art. L3123-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254640", "@num": "L3321-1", "#text": "Code de la commande publique - art. L3321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037705223", "@num": "L3331-1", "#text": "Code de la commande publique - art. L3331-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590802", "@num": "L3341-1", "#text": "Code de la commande publique - art. L3341-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048256128", "@num": "L3351-2", "#text": "Code de la commande publique - art. L3351-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534940", "@num": "L3361-2", "#text": "Code de la commande publique - art. L3361-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534991", "@num": "L3371-2", "#text": "Code de la commande publique - art. L3371-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038591027", "@num": "L3381-2", "#text": "Code de la commande publique - art. L3381-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861110", "@num": "28-2", "#text": "Code de procédure pénale - art. 28-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049778681", "@num": "41-1-2", "#text": "Code de procédure pénale - art. 41-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044550454", "@num": "56-1-2", "#text": "Code de procédure pénale - art. 56-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049531736", "@num": "704", "#text": "Code de procédure pénale - art. 704 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779495", "@num": "705", "#text": "Code de procédure pénale - art. 705 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047860986", "@num": "706-1-1", "#text": "Code de procédure pénale - art. 706-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083018", "@num": "L4316-13", "#text": "Code des transports - art. L4316-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177074", "@num": "R3113-26", "#text": "Code des transports - art. R3113-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177288", "@num": "R3211-27", "#text": "Code des transports - art. R3211-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982740", "@num": "R4421-12", "#text": "Code des transports - art. R4421-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982317", "@num": "R4422-12", "#text": "Code des transports - art. R4422-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034117037", "@num": "L222-11", "#text": "Code du sport. - art. L222-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071318", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024197762", "@num": "L1414-4", "#text": "Code général des collectivités territoriales - art. L1414-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313753", "@num": "1742", "#text": "Code général des impôts, CGI. - art. 1742 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046859818", "@num": "1743", "#text": "Code général des impôts, CGI. - art. 1743 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313755", "@num": "1745", "#text": "Code général des impôts, CGI. - art. 1745 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238730", "@num": "371 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077268", "@num": "95 ZH", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077276", "@num": "95 ZK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612500", "@num": "L561-23", "#text": "Code monétaire et financier - art. L561-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611269", "@num": "L561-29", "#text": "Code monétaire et financier - art. L561-29 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041578041", "@num": "L561-31", "#text": "Code monétaire et financier - art. L561-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860472", "@num": "L711-19", "#text": "Code monétaire et financier - art. L711-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860470", "@num": "L711-20", "#text": "Code monétaire et financier - art. L711-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614524", "@num": "L711-21", "#text": "Code monétaire et financier - art. L711-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614497", "@num": "L725-3", "#text": "Code monétaire et financier - art. L725-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021762713", "@num": "L735-3", "#text": "Code monétaire et financier - art. L735-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570494", "@num": "L745-13", "#text": "Code monétaire et financier - art. L745-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570419", "@num": "L755-13", "#text": "Code monétaire et financier - art. L755-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570344", "@num": "L765-13", "#text": "Code monétaire et financier - art. L765-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236275", "@num": "L772-3", "#text": "Code monétaire et financier - art. L772-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236281", "@num": "L772-5", "#text": "Code monétaire et financier - art. L772-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236297", "@num": "L772-9", "#text": "Code monétaire et financier - art. L772-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361403", "@num": "L773-42", "#text": "Code monétaire et financier - art. L773-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361355", "@num": "L774-42", "#text": "Code monétaire et financier - art. L774-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050379673", "@num": "L775-36", "#text": "Code monétaire et financier - art. L775-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041461651", "@num": "R151-10", "#text": "Code monétaire et financier - art. R151-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045071328", "@num": "131-26-2", "#text": "Code pénal - art. 131-26-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315500", "@num": "L227", "#text": "Livre des procédures fiscales - art. L227 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315503", "@num": "L231", "#text": "Livre des procédures fiscales - art. L231 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175302", "@num": "L233", "#text": "Livre des procédures fiscales - art. L233 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315501", "@num": "L229", "#text": "Livre des procédures fiscales - art. L229 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417290", "@num": "131-26", "#text": "Code pénal - art. 131-26 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L229 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L230 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L231 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147256", "@fin": "2006-01-01", "#text": "B : Sanctions pénales.", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243189", "@fin": "1979-07-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312980", "@fin": "1982-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312981", "@fin": "1983-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312982", "@fin": "1987-07-09", "@num": "1741", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312983", "@fin": "1994-09-02", "@num": "1741", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312984", "@fin": "1995-10-27", "@num": "1741", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312985", "@fin": "2002-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312986", "@fin": "2006-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312987", "@fin": "2009-05-14", "@num": "1741", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020630646", "@fin": "2010-12-11", "@num": "1741", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023225108", "@fin": "2011-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2010-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412132", "@fin": "2012-03-16", "@num": "1741", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516552", "@fin": "2013-10-13", "@num": "1741", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028059968", "@fin": "2013-12-08", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-10-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028311970", "@fin": "2018-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432362", "@fin": "2018-10-25", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526294", "@fin": "2023-12-31", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838817", "@fin": "2999-01-01", "@num": "1741", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toutefois, cette disposition n'est applicable, en cas de dissimulation, que si celle-ci excède le dixième de la somme imposable ou le chiffre de 1.000 F.

Toute personne condamnée en application des dispositions du présent article peut être privée des droits civiques, civils et de famille, suivant les modalités prévues par l'article 131-26 du code pénal.

En cas de récidive dans le délai de cinq ans, le contribuable est puni d'une amende de 700.000 F et d'un emprisonnement de dix ans. L'affichage et la publicité du jugement sont ordonnés dans les conditions prévues au quatrième alinéa.

Les poursuites sont engagées dans les conditions prévues aux articles L 229 à L 231 du livre des procédures fiscales.

" } }, "LEGIARTI000006312986": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1741", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312986", "URL": "article/LEGI/ARTI/00/00/06/31/29/LEGIARTI000006312986.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1741AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006495420", "@num": "14", "#text": "Ordonnance n°96-267 du 28 mars 1996 - art. 14 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000193176", "@nortexte": "JUSX9500191R", "@numtexte": "96-267", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-03-28" }, { "@id": "LEGIARTI000006495422", "@num": "15", "#text": "Ordonnance n°96-267 du 28 mars 1996 - art. 15 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000193176", "@nortexte": "JUSX9500191R", "@numtexte": "96-267", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-03-28" }, { "@id": "LEGIARTI000006495425", "@num": "16", "#text": "Ordonnance n°96-267 du 28 mars 1996 - art. 16 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000193176", "@nortexte": "JUSX9500191R", "@numtexte": "96-267", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-03-28" }, { "@id": "LEGIARTI000006716681", "@num": "19", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716442", "@num": "3", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 3 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716530", "@num": "7", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 7 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000029336766", "@num": "4", "#text": "Ordonnance n° 2004-559 du 17 juin 2004 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438720", "@nortexte": "ECOX0400035R", "@numtexte": "2004-559", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000024247674", "@num": "7", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000031086665", "@num": "8", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000045807083", "@num": "12", "#text": "Décret n°2009-158\n du 11 février 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020246872", "@nortexte": "ECEM0824646D", "@numtexte": "2009-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-11" }, { "@id": "LEGIARTI000020672293", "@num": "32", "#text": "LOI n°2009-594\n du 27 mai 2009 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000021579930", "@num": "23", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000024612915", "@num": "2", "#text": "Arrêté du 28 septembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000045278826", "@num": "6", "#text": "Arrêté du 28 septembre 2011 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000031882318", "@num": "3", "#text": "Arrêté du 2 novembre 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000024774282", "@num": "4", "#text": "Arrêté du 2 novembre 2011 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000037389545", "@num": "45", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922107", "@num": "93", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 93 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922109", "@num": "94", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 94 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922111", "@num": "95", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 95 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037201911", "@num": "96", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 96 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389425", "@num": "97", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 97 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389362", "@num": "98", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 98 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389302", "@num": "99", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 99 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389227", "@num": "39", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 39 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943105", "@num": "62", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 62 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943107", "@num": "63", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 63 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943109", "@num": "64", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 64 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943111", "@num": "65", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 65 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389137", "@num": "66", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 66 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389165", "@num": "67", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 67 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389109", "@num": "68", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 68 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000039010934", "@num": "3", "#text": "Décret n°2019-912 du 30 août 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000039002415", "@nortexte": "JUSB1914385D", "@numtexte": "2019-912", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-30" }, { "@id": "LEGIARTI000041403854", "@num": "1", "#text": "Décret n°2019-1590 du 31 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039727443", "@nortexte": "ECOT1932857D", "@numtexte": "2019-1590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000043304345", "@num": "1", "#text": "Décret n°2021-344 du 29 mars 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043303004", "@nortexte": "LOGL2027846D", "@numtexte": "2021-344", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-29" }, { "@id": "LEGIARTI000043952635", "#text": "Décret n°2021-1103 du 20 août 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000043950980", "@nortexte": "JUSB2123289D", "@numtexte": "2021-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-20" }, { "@id": "LEGIARTI000044622586", "@num": "1", "#text": "Décret n°2021-1822 du 27 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044572072", "@nortexte": "JUSB2132679D", "@numtexte": "2021-1822", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-27" }, { "@id": "LEGIARTI000046174897", "@num": "1", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174899", "@num": "2", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046439206", "@num": "3", "#text": "Arrêté du 12 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGIARTI000046439208", "@num": "4", "#text": "Arrêté du 12 septembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGITEXT000049295653", "#text": "Décret n°2024-235 du 18 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000049295676", "@num": "2", "#text": "Décret n°2024-235 du 18 mars 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGITEXT000050772929", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050771533", "@nortexte": "BCPE2430347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000050981627", "@num": "11", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000050981617", "@num": "6", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000018617968", "@num": "46 quindecies N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies N (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637242", "@num": "Annexe Tableau IV-IV", "#text": "Code de l'organisation judiciaire - art. Annexe Tableau IV-IV (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043749719", "@num": "R211-4", "#text": "Code de l'organisation judiciaire - art. R211-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293161", "@num": "L2141-1", "#text": "Code de la commande publique - art. L2141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293128", "@num": "L2341-1", "#text": "Code de la commande publique - art. L2341-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048255412", "@num": "L2621-1", "#text": "Code de la commande publique - art. L2621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338669", "@num": "L2623-1", "#text": "Code de la commande publique - art. L2623-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338652", "@num": "L2631-1", "#text": "Code de la commande publique - art. L2631-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704675", "@num": "L2633-1", "#text": "Code de la commande publique - art. L2633-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338631", "@num": "L2641-1", "#text": "Code de la commande publique - art. L2641-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704697", "@num": "L2643-1", "#text": "Code de la commande publique - art. L2643-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254602", "@num": "L2651-2", "#text": "Code de la commande publique - art. L2651-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704721", "@num": "L2651-4", "#text": "Code de la commande publique - art. L2651-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537295", "@num": "L2661-2", "#text": "Code de la commande publique - art. L2661-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657410", "@num": "L2661-4", "#text": "Code de la commande publique - art. L2661-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537249", "@num": "L2671-2", "#text": "Code de la commande publique - art. L2671-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657365", "@num": "L2671-4", "#text": "Code de la commande publique - art. L2671-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590277", "@num": "L2681-2", "#text": "Code de la commande publique - art. L2681-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704781", "@num": "L2681-4", "#text": "Code de la commande publique - art. L2681-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293065", "@num": "L3123-1", "#text": "Code de la commande publique - art. L3123-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254640", "@num": "L3321-1", "#text": "Code de la commande publique - art. L3321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037705223", "@num": "L3331-1", "#text": "Code de la commande publique - art. L3331-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590802", "@num": "L3341-1", "#text": "Code de la commande publique - art. L3341-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048256128", "@num": "L3351-2", "#text": "Code de la commande publique - art. L3351-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534940", "@num": "L3361-2", "#text": "Code de la commande publique - art. L3361-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534991", "@num": "L3371-2", "#text": "Code de la commande publique - art. L3371-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038591027", "@num": "L3381-2", "#text": "Code de la commande publique - art. L3381-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861110", "@num": "28-2", "#text": "Code de procédure pénale - art. 28-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049778681", "@num": "41-1-2", "#text": "Code de procédure pénale - art. 41-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044550454", "@num": "56-1-2", "#text": "Code de procédure pénale - art. 56-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049531736", "@num": "704", "#text": "Code de procédure pénale - art. 704 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779495", "@num": "705", "#text": "Code de procédure pénale - art. 705 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047860986", "@num": "706-1-1", "#text": "Code de procédure pénale - art. 706-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083018", "@num": "L4316-13", "#text": "Code des transports - art. L4316-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177074", "@num": "R3113-26", "#text": "Code des transports - art. R3113-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177288", "@num": "R3211-27", "#text": "Code des transports - art. R3211-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982740", "@num": "R4421-12", "#text": "Code des transports - art. R4421-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982317", "@num": "R4422-12", "#text": "Code des transports - art. R4422-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034117037", "@num": "L222-11", "#text": "Code du sport. - art. L222-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071318", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024197762", "@num": "L1414-4", "#text": "Code général des collectivités territoriales - art. L1414-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313753", "@num": "1742", "#text": "Code général des impôts, CGI. - art. 1742 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046859818", "@num": "1743", "#text": "Code général des impôts, CGI. - art. 1743 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313755", "@num": "1745", "#text": "Code général des impôts, CGI. - art. 1745 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238730", "@num": "371 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077268", "@num": "95 ZH", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077276", "@num": "95 ZK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612500", "@num": "L561-23", "#text": "Code monétaire et financier - art. L561-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611269", "@num": "L561-29", "#text": "Code monétaire et financier - art. L561-29 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041578041", "@num": "L561-31", "#text": "Code monétaire et financier - art. L561-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860472", "@num": "L711-19", "#text": "Code monétaire et financier - art. L711-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860470", "@num": "L711-20", "#text": "Code monétaire et financier - art. L711-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614524", "@num": "L711-21", "#text": "Code monétaire et financier - art. L711-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614497", "@num": "L725-3", "#text": "Code monétaire et financier - art. L725-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021762713", "@num": "L735-3", "#text": "Code monétaire et financier - art. L735-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570494", "@num": "L745-13", "#text": "Code monétaire et financier - art. L745-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570419", "@num": "L755-13", "#text": "Code monétaire et financier - art. L755-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570344", "@num": "L765-13", "#text": "Code monétaire et financier - art. L765-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236275", "@num": "L772-3", "#text": "Code monétaire et financier - art. L772-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236281", "@num": "L772-5", "#text": "Code monétaire et financier - art. L772-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236297", "@num": "L772-9", "#text": "Code monétaire et financier - art. L772-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361403", "@num": "L773-42", "#text": "Code monétaire et financier - art. L773-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361355", "@num": "L774-42", "#text": "Code monétaire et financier - art. L774-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050379673", "@num": "L775-36", "#text": "Code monétaire et financier - art. L775-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041461651", "@num": "R151-10", "#text": "Code monétaire et financier - art. R151-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045071328", "@num": "131-26-2", "#text": "Code pénal - art. 131-26-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315500", "@num": "L227", "#text": "Livre des procédures fiscales - art. L227 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315503", "@num": "L231", "#text": "Livre des procédures fiscales - art. L231 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175302", "@num": "L233", "#text": "Livre des procédures fiscales - art. L233 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315501", "@num": "L229", "#text": "Livre des procédures fiscales - art. L229 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417290", "@num": "131-26", "#text": "Code pénal - art. 131-26 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L229 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L230 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L231 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147256", "@fin": "2006-01-01", "#text": "B : Sanctions pénales.", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243189", "@fin": "1979-07-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312980", "@fin": "1982-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312981", "@fin": "1983-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312982", "@fin": "1987-07-09", "@num": "1741", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312983", "@fin": "1994-09-02", "@num": "1741", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312984", "@fin": "1995-10-27", "@num": "1741", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312985", "@fin": "2002-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312986", "@fin": "2006-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312987", "@fin": "2009-05-14", "@num": "1741", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020630646", "@fin": "2010-12-11", "@num": "1741", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023225108", "@fin": "2011-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2010-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412132", "@fin": "2012-03-16", "@num": "1741", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516552", "@fin": "2013-10-13", "@num": "1741", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028059968", "@fin": "2013-12-08", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-10-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028311970", "@fin": "2018-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432362", "@fin": "2018-10-25", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526294", "@fin": "2023-12-31", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838817", "@fin": "2999-01-01", "@num": "1741", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toutefois, cette disposition n'est applicable, en cas de dissimulation, que si celle-ci excède le dixième de la somme imposable ou le chiffre de 153 euros.

En cas de récidive dans le délai de cinq ans, le contribuable est puni d'une amende de 100 000 euros et d'un emprisonnement de dix ans. L'affichage et la publicité du jugement sont ordonnés dans les conditions prévues au quatrième alinéa.

Les poursuites sont engagées dans les conditions prévues aux articles L. 229 à L. 231 du livre des procédures fiscales.

" } }, "LEGIARTI000006312987": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1741", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-05-14", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312987", "URL": "article/LEGI/ARTI/00/00/06/31/29/LEGIARTI000006312987.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1741AAXXXXXAH" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029336766", "@num": "4", "#text": "Ordonnance n° 2004-559 du 17 juin 2004 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438720", "@nortexte": "ECOX0400035R", "@numtexte": "2004-559", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000024247674", "@num": "7", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000031086665", "@num": "8", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000006323315", "@num": "14", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 14 () JORF 8 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000045807083", "@num": "12", "#text": "Décret n°2009-158\n du 11 février 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020246872", "@nortexte": "ECEM0824646D", "@numtexte": "2009-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-11" }, { "@id": "LEGIARTI000020672293", "@num": "32", "#text": "LOI n°2009-594\n du 27 mai 2009 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000021579930", "@num": "23", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000024612915", "@num": "2", "#text": "Arrêté du 28 septembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000045278826", "@num": "6", "#text": "Arrêté du 28 septembre 2011 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000031882318", "@num": "3", "#text": "Arrêté du 2 novembre 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000024774282", "@num": "4", "#text": "Arrêté du 2 novembre 2011 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000037389545", "@num": "45", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922107", "@num": "93", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 93 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922109", "@num": "94", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 94 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922111", "@num": "95", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 95 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037201911", "@num": "96", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 96 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389425", "@num": "97", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 97 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389362", "@num": "98", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 98 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389302", "@num": "99", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 99 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389227", "@num": "39", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 39 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943105", "@num": "62", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 62 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943107", "@num": "63", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 63 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943109", "@num": "64", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 64 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943111", "@num": "65", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 65 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389137", "@num": "66", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 66 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389165", "@num": "67", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 67 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389109", "@num": "68", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 68 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000039010934", "@num": "3", "#text": "Décret n°2019-912 du 30 août 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000039002415", "@nortexte": "JUSB1914385D", "@numtexte": "2019-912", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-30" }, { "@id": "LEGIARTI000041403854", "@num": "1", "#text": "Décret n°2019-1590 du 31 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039727443", "@nortexte": "ECOT1932857D", "@numtexte": "2019-1590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000043304345", "@num": "1", "#text": "Décret n°2021-344 du 29 mars 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043303004", "@nortexte": "LOGL2027846D", "@numtexte": "2021-344", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-29" }, { "@id": "LEGIARTI000043952635", "#text": "Décret n°2021-1103 du 20 août 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000043950980", "@nortexte": "JUSB2123289D", "@numtexte": "2021-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-20" }, { "@id": "LEGIARTI000044622586", "@num": "1", "#text": "Décret n°2021-1822 du 27 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044572072", "@nortexte": "JUSB2132679D", "@numtexte": "2021-1822", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-27" }, { "@id": "LEGIARTI000046174897", "@num": "1", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174899", "@num": "2", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046439206", "@num": "3", "#text": "Arrêté du 12 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGIARTI000046439208", "@num": "4", "#text": "Arrêté du 12 septembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGITEXT000049295653", "#text": "Décret n°2024-235 du 18 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000049295676", "@num": "2", "#text": "Décret n°2024-235 du 18 mars 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGITEXT000050772929", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050771533", "@nortexte": "BCPE2430347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000050981627", "@num": "11", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000050981617", "@num": "6", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000018617968", "@num": "46 quindecies N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies N (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637242", "@num": "Annexe Tableau IV-IV", "#text": "Code de l'organisation judiciaire - art. Annexe Tableau IV-IV (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043749719", "@num": "R211-4", "#text": "Code de l'organisation judiciaire - art. R211-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293161", "@num": "L2141-1", "#text": "Code de la commande publique - art. L2141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293128", "@num": "L2341-1", "#text": "Code de la commande publique - art. L2341-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048255412", "@num": "L2621-1", "#text": "Code de la commande publique - art. L2621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338669", "@num": "L2623-1", "#text": "Code de la commande publique - art. L2623-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338652", "@num": "L2631-1", "#text": "Code de la commande publique - art. L2631-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704675", "@num": "L2633-1", "#text": "Code de la commande publique - art. L2633-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338631", "@num": "L2641-1", "#text": "Code de la commande publique - art. L2641-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704697", "@num": "L2643-1", "#text": "Code de la commande publique - art. L2643-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254602", "@num": "L2651-2", "#text": "Code de la commande publique - art. L2651-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704721", "@num": "L2651-4", "#text": "Code de la commande publique - art. L2651-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537295", "@num": "L2661-2", "#text": "Code de la commande publique - art. L2661-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657410", "@num": "L2661-4", "#text": "Code de la commande publique - art. L2661-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537249", "@num": "L2671-2", "#text": "Code de la commande publique - art. L2671-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657365", "@num": "L2671-4", "#text": "Code de la commande publique - art. L2671-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590277", "@num": "L2681-2", "#text": "Code de la commande publique - art. L2681-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704781", "@num": "L2681-4", "#text": "Code de la commande publique - art. L2681-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293065", "@num": "L3123-1", "#text": "Code de la commande publique - art. L3123-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254640", "@num": "L3321-1", "#text": "Code de la commande publique - art. L3321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037705223", "@num": "L3331-1", "#text": "Code de la commande publique - art. L3331-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590802", "@num": "L3341-1", "#text": "Code de la commande publique - art. L3341-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048256128", "@num": "L3351-2", "#text": "Code de la commande publique - art. L3351-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534940", "@num": "L3361-2", "#text": "Code de la commande publique - art. L3361-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534991", "@num": "L3371-2", "#text": "Code de la commande publique - art. L3371-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038591027", "@num": "L3381-2", "#text": "Code de la commande publique - art. L3381-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861110", "@num": "28-2", "#text": "Code de procédure pénale - art. 28-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049778681", "@num": "41-1-2", "#text": "Code de procédure pénale - art. 41-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044550454", "@num": "56-1-2", "#text": "Code de procédure pénale - art. 56-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049531736", "@num": "704", "#text": "Code de procédure pénale - art. 704 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779495", "@num": "705", "#text": "Code de procédure pénale - art. 705 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047860986", "@num": "706-1-1", "#text": "Code de procédure pénale - art. 706-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083018", "@num": "L4316-13", "#text": "Code des transports - art. L4316-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177074", "@num": "R3113-26", "#text": "Code des transports - art. R3113-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177288", "@num": "R3211-27", "#text": "Code des transports - art. R3211-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982740", "@num": "R4421-12", "#text": "Code des transports - art. R4421-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982317", "@num": "R4422-12", "#text": "Code des transports - art. R4422-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034117037", "@num": "L222-11", "#text": "Code du sport. - art. L222-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071318", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024197762", "@num": "L1414-4", "#text": "Code général des collectivités territoriales - art. L1414-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313753", "@num": "1742", "#text": "Code général des impôts, CGI. - art. 1742 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046859818", "@num": "1743", "#text": "Code général des impôts, CGI. - art. 1743 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313755", "@num": "1745", "#text": "Code général des impôts, CGI. - art. 1745 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238730", "@num": "371 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077268", "@num": "95 ZH", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077276", "@num": "95 ZK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612500", "@num": "L561-23", "#text": "Code monétaire et financier - art. L561-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611269", "@num": "L561-29", "#text": "Code monétaire et financier - art. L561-29 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041578041", "@num": "L561-31", "#text": "Code monétaire et financier - art. L561-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860472", "@num": "L711-19", "#text": "Code monétaire et financier - art. L711-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860470", "@num": "L711-20", "#text": "Code monétaire et financier - art. L711-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614524", "@num": "L711-21", "#text": "Code monétaire et financier - art. L711-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614497", "@num": "L725-3", "#text": "Code monétaire et financier - art. L725-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021762713", "@num": "L735-3", "#text": "Code monétaire et financier - art. L735-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570494", "@num": "L745-13", "#text": "Code monétaire et financier - art. L745-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570419", "@num": "L755-13", "#text": "Code monétaire et financier - art. L755-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570344", "@num": "L765-13", "#text": "Code monétaire et financier - art. L765-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236275", "@num": "L772-3", "#text": "Code monétaire et financier - art. L772-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236281", "@num": "L772-5", "#text": "Code monétaire et financier - art. L772-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236297", "@num": "L772-9", "#text": "Code monétaire et financier - art. L772-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361403", "@num": "L773-42", "#text": "Code monétaire et financier - art. L773-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361355", "@num": "L774-42", "#text": "Code monétaire et financier - art. L774-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050379673", "@num": "L775-36", "#text": "Code monétaire et financier - art. L775-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041461651", "@num": "R151-10", "#text": "Code monétaire et financier - art. R151-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045071328", "@num": "131-26-2", "#text": "Code pénal - art. 131-26-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315500", "@num": "L227", "#text": "Livre des procédures fiscales - art. L227 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315503", "@num": "L231", "#text": "Livre des procédures fiscales - art. L231 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175302", "@num": "L233", "#text": "Livre des procédures fiscales - art. L233 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315501", "@num": "L229", "#text": "Livre des procédures fiscales - art. L229 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417290", "@num": "131-26", "#text": "Code pénal - art. 131-26 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L229 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L230 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L231 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147294", "@fin": "2999-01-01", "#text": "C : Sanctions pénales", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243189", "@fin": "1979-07-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312980", "@fin": "1982-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312981", "@fin": "1983-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312982", "@fin": "1987-07-09", "@num": "1741", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312983", "@fin": "1994-09-02", "@num": "1741", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312984", "@fin": "1995-10-27", "@num": "1741", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312985", "@fin": "2002-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312986", "@fin": "2006-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312987", "@fin": "2009-05-14", "@num": "1741", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020630646", "@fin": "2010-12-11", "@num": "1741", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023225108", "@fin": "2011-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2010-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412132", "@fin": "2012-03-16", "@num": "1741", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516552", "@fin": "2013-10-13", "@num": "1741", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028059968", "@fin": "2013-12-08", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-10-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028311970", "@fin": "2018-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432362", "@fin": "2018-10-25", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526294", "@fin": "2023-12-31", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838817", "@fin": "2999-01-01", "@num": "1741", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toutefois, cette disposition n'est applicable, en cas de dissimulation, que si celle-ci excède le dixième de la somme imposable ou le chiffre de 153 euros.

Les poursuites sont engagées dans les conditions prévues aux articles L. 229 à L. 231 du livre des procédures fiscales.

" } }, "LEGIARTI000020549093": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2009-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020549093", "URL": "article/LEGI/ARTI/00/00/20/54/90/LEGIARTI000020549093.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 146-V-2 et VII de la loi n° 2008-776 du 4 août 2008.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGIARTI000020499734", "@num": "1", "#text": "Décret n°2009-389 du 7 avril 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020496091", "@nortexte": "ECEL0904789D", "@numtexte": "2009-389", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000006302650", "@num": "108", "#text": "Code général des impôts, CGI. - art. 108 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307927", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752253", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304072", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648750", "@num": "L214-8", "#text": "Code monétaire et financier - art. L214-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les personnes qui assurent le paiement des revenus de capitaux mobiliers visés aux articles 108 à 125 ainsi que des produits des bons ou contrats de capitalisation et placements de même nature sont tenues de déclarer l'identité et l'adresse des bénéficiaires ainsi que, par nature de revenus, le détail du montant imposable et du crédit d'impôt, le revenu brut soumis à un prélèvement libératoire et le montant dudit prélèvement et le montant des revenus exonérés.

Cette déclaration ne concerne pas, sauf s'agissant des produits mentionnés au 1° si leur bénéficiaire a son domicile fiscal hors de France dans un Etat membre de la Communauté européenne :

1° Les produits et intérêts exonérés visés au 7°, 7° ter, 7° quater, 9° bis, 9° ter, 9° quater et 9° sexies de l'article 157 ;

2° (Sans objet) ;

3° Les intérêts des bons et titres placés sous le régime fiscal de l'anonymat.

Pour l'établissement de cette déclaration, les personnes qui en assurent le paiement individualisent les intérêts des créances de toute nature et produits assimilés tels qu'énumérés par un décret transposant l'article 6 de la directive 2003 / 48 / CE du Conseil du 3 juin 2003 en matière de fiscalité des revenus de l'épargne sous forme de paiements d'intérêts.

Les revenus de cette nature provenant de la cession, du remboursement ou du rachat de parts ou actions d'organismes de placements collectifs ou entités assimilées investis à plus de 40 % en créances ou produits assimilés sont déterminés et déclarés dans des conditions prévues par décret.

Pour l'application des dispositions du septième alinéa, l'organisme ou l'entité ou, à défaut de personnalité morale, son gérant ou représentant à l'égard des tiers, fournit aux personnes mentionnées au premier alinéa, dans des conditions prévues par décret, les informations nécessaires à l'appréciation de la situation de l'organisme ou entité au regard du pourcentage de 40 %. Cette situation est précisée dans les documents constitutifs ou le règlement de l'organisme ou entité ou, à défaut, dans leurs inventaires prévus à l'article L. 214-8 du code monétaire et financier.A défaut d'information, les personnes mentionnées au premier alinéa considèrent que le pourcentage de 40 % est dépassé.

Pour l'établissement de la déclaration mentionnée au premier alinéa, les personnes qui en assurent le paiement individualisent les revenus distribués par les sociétés mentionnées au 2° du 3 de l'article 158 et par les organismes ou sociétés mentionnés au 4° du 3 de ce même article au regard de leur éligibilité à l'abattement de 40 % mentionné au 2° du 3 de l'article 158.

La déclaration mentionnée au premier alinéa doit être faite dans des conditions et délais fixés par décret. Une copie de cette déclaration doit être adressée aux bénéficiaires ds revenus concernés.

Elle est obligatoirement transmise à l'administration fiscale selon un procédé informatique par le déclarant qui a souscrit au moins cent déclarations au cours de l'année précédente.

1 bis. Les dispositions du 1 sont applicables aux revenus imposables dans les conditions prévues par l'article 238 septies B. La déclaration doit être faite par la personne chez laquelle les titres ou droits sont déposés ou inscrits en compte ou, dans les autres cas, par l'emprunteur.

2. (Abrogé)

3. Les personnes qui interviennent à un titre quelconque, dans la conclusion des contrats de prêts ou dans la rédaction des actes qui les constatent sont tenues de déclarer à l'administration la date, le montant et les conditions du prêt ainsi que les noms et adresses du prêteur et de l'emprunteur.

Cette déclaration est faite dans des conditions et délais fixés par décret.

" } }, "LEGIARTI000020630646": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1741", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-12-11", "DATE_DEBUT": "2009-05-14" } }, "META_COMMUN": { "ID": "LEGIARTI000020630646", "URL": "article/LEGI/ARTI/00/00/20/63/06/LEGIARTI000020630646.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029336766", "@num": "4", "#text": "Ordonnance n° 2004-559 du 17 juin 2004 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438720", "@nortexte": "ECOX0400035R", "@numtexte": "2004-559", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000024247674", "@num": "7", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000031086665", "@num": "8", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000045807083", "@num": "12", "#text": "Décret n°2009-158\n du 11 février 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020246872", "@nortexte": "ECEM0824646D", "@numtexte": "2009-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-11" }, { "@id": "LEGIARTI000020606636", "@num": "123", "#text": "LOI n°2009-526\n du 12 mai 2009 - art. 123", "@sens": "cible", "@cidtexte": "JORFTEXT000020604162", "@nortexte": "BCFX0824886L", "@numtexte": "2009-526", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-05-12" }, { "@id": "LEGIARTI000020672293", "@num": "32", "#text": "LOI n°2009-594\n du 27 mai 2009 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000021579930", "@num": "23", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000024612915", "@num": "2", "#text": "Arrêté du 28 septembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000045278826", "@num": "6", "#text": "Arrêté du 28 septembre 2011 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000031882318", "@num": "3", "#text": "Arrêté du 2 novembre 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000024774282", "@num": "4", "#text": "Arrêté du 2 novembre 2011 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000037389545", "@num": "45", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922107", "@num": "93", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 93 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922109", "@num": "94", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 94 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922111", "@num": "95", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 95 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037201911", "@num": "96", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 96 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389425", "@num": "97", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 97 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389362", "@num": "98", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 98 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389302", "@num": "99", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 99 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389227", "@num": "39", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 39 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943105", "@num": "62", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 62 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943107", "@num": "63", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 63 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943109", "@num": "64", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 64 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943111", "@num": "65", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 65 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389137", "@num": "66", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 66 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389165", "@num": "67", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 67 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389109", "@num": "68", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 68 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000039010934", "@num": "3", "#text": "Décret n°2019-912 du 30 août 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000039002415", "@nortexte": "JUSB1914385D", "@numtexte": "2019-912", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-30" }, { "@id": "LEGIARTI000041403854", "@num": "1", "#text": "Décret n°2019-1590 du 31 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039727443", "@nortexte": "ECOT1932857D", "@numtexte": "2019-1590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000043304345", "@num": "1", "#text": "Décret n°2021-344 du 29 mars 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043303004", "@nortexte": "LOGL2027846D", "@numtexte": "2021-344", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-29" }, { "@id": "LEGIARTI000043952635", "#text": "Décret n°2021-1103 du 20 août 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000043950980", "@nortexte": "JUSB2123289D", "@numtexte": "2021-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-20" }, { "@id": "LEGIARTI000044622586", "@num": "1", "#text": "Décret n°2021-1822 du 27 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044572072", "@nortexte": "JUSB2132679D", "@numtexte": "2021-1822", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-27" }, { "@id": "LEGIARTI000046174897", "@num": "1", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174899", "@num": "2", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046439206", "@num": "3", "#text": "Arrêté du 12 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGIARTI000046439208", "@num": "4", "#text": "Arrêté du 12 septembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGITEXT000049295653", "#text": "Décret n°2024-235 du 18 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000049295676", "@num": "2", "#text": "Décret n°2024-235 du 18 mars 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGITEXT000050772929", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050771533", "@nortexte": "BCPE2430347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000050981627", "@num": "11", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000050981617", "@num": "6", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000018617968", "@num": "46 quindecies N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies N (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637242", "@num": "Annexe Tableau IV-IV", "#text": "Code de l'organisation judiciaire - art. Annexe Tableau IV-IV (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043749719", "@num": "R211-4", "#text": "Code de l'organisation judiciaire - art. R211-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293161", "@num": "L2141-1", "#text": "Code de la commande publique - art. L2141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293128", "@num": "L2341-1", "#text": "Code de la commande publique - art. L2341-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048255412", "@num": "L2621-1", "#text": "Code de la commande publique - art. L2621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338669", "@num": "L2623-1", "#text": "Code de la commande publique - art. L2623-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338652", "@num": "L2631-1", "#text": "Code de la commande publique - art. L2631-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704675", "@num": "L2633-1", "#text": "Code de la commande publique - art. L2633-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338631", "@num": "L2641-1", "#text": "Code de la commande publique - art. L2641-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704697", "@num": "L2643-1", "#text": "Code de la commande publique - art. L2643-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254602", "@num": "L2651-2", "#text": "Code de la commande publique - art. L2651-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704721", "@num": "L2651-4", "#text": "Code de la commande publique - art. L2651-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537295", "@num": "L2661-2", "#text": "Code de la commande publique - art. L2661-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657410", "@num": "L2661-4", "#text": "Code de la commande publique - art. L2661-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537249", "@num": "L2671-2", "#text": "Code de la commande publique - art. L2671-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657365", "@num": "L2671-4", "#text": "Code de la commande publique - art. L2671-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590277", "@num": "L2681-2", "#text": "Code de la commande publique - art. L2681-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704781", "@num": "L2681-4", "#text": "Code de la commande publique - art. L2681-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293065", "@num": "L3123-1", "#text": "Code de la commande publique - art. L3123-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254640", "@num": "L3321-1", "#text": "Code de la commande publique - art. L3321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037705223", "@num": "L3331-1", "#text": "Code de la commande publique - art. L3331-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590802", "@num": "L3341-1", "#text": "Code de la commande publique - art. L3341-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048256128", "@num": "L3351-2", "#text": "Code de la commande publique - art. L3351-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534940", "@num": "L3361-2", "#text": "Code de la commande publique - art. L3361-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534991", "@num": "L3371-2", "#text": "Code de la commande publique - art. L3371-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038591027", "@num": "L3381-2", "#text": "Code de la commande publique - art. L3381-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861110", "@num": "28-2", "#text": "Code de procédure pénale - art. 28-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049778681", "@num": "41-1-2", "#text": "Code de procédure pénale - art. 41-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044550454", "@num": "56-1-2", "#text": "Code de procédure pénale - art. 56-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049531736", "@num": "704", "#text": "Code de procédure pénale - art. 704 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779495", "@num": "705", "#text": "Code de procédure pénale - art. 705 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047860986", "@num": "706-1-1", "#text": "Code de procédure pénale - art. 706-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083018", "@num": "L4316-13", "#text": "Code des transports - art. L4316-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177074", "@num": "R3113-26", "#text": "Code des transports - art. R3113-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177288", "@num": "R3211-27", "#text": "Code des transports - art. R3211-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982740", "@num": "R4421-12", "#text": "Code des transports - art. R4421-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982317", "@num": "R4422-12", "#text": "Code des transports - art. R4422-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034117037", "@num": "L222-11", "#text": "Code du sport. - art. L222-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071318", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024197762", "@num": "L1414-4", "#text": "Code général des collectivités territoriales - art. L1414-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313753", "@num": "1742", "#text": "Code général des impôts, CGI. - art. 1742 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046859818", "@num": "1743", "#text": "Code général des impôts, CGI. - art. 1743 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313755", "@num": "1745", "#text": "Code général des impôts, CGI. - art. 1745 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238730", "@num": "371 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077268", "@num": "95 ZH", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077276", "@num": "95 ZK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612500", "@num": "L561-23", "#text": "Code monétaire et financier - art. L561-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611269", "@num": "L561-29", "#text": "Code monétaire et financier - art. L561-29 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041578041", "@num": "L561-31", "#text": "Code monétaire et financier - art. L561-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860472", "@num": "L711-19", "#text": "Code monétaire et financier - art. L711-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860470", "@num": "L711-20", "#text": "Code monétaire et financier - art. L711-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614524", "@num": "L711-21", "#text": "Code monétaire et financier - art. L711-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614497", "@num": "L725-3", "#text": "Code monétaire et financier - art. L725-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021762713", "@num": "L735-3", "#text": "Code monétaire et financier - art. L735-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570494", "@num": "L745-13", "#text": "Code monétaire et financier - art. L745-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570419", "@num": "L755-13", "#text": "Code monétaire et financier - art. L755-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570344", "@num": "L765-13", "#text": "Code monétaire et financier - art. L765-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236275", "@num": "L772-3", "#text": "Code monétaire et financier - art. L772-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236281", "@num": "L772-5", "#text": "Code monétaire et financier - art. L772-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236297", "@num": "L772-9", "#text": "Code monétaire et financier - art. L772-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361403", "@num": "L773-42", "#text": "Code monétaire et financier - art. L773-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361355", "@num": "L774-42", "#text": "Code monétaire et financier - art. L774-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050379673", "@num": "L775-36", "#text": "Code monétaire et financier - art. L775-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041461651", "@num": "R151-10", "#text": "Code monétaire et financier - art. R151-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045071328", "@num": "131-26-2", "#text": "Code pénal - art. 131-26-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315500", "@num": "L227", "#text": "Livre des procédures fiscales - art. L227 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315503", "@num": "L231", "#text": "Livre des procédures fiscales - art. L231 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175302", "@num": "L233", "#text": "Livre des procédures fiscales - art. L233 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315501", "@num": "L229", "#text": "Livre des procédures fiscales - art. L229", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417290", "@num": "131-26", "#text": "Code pénal - art. 131-26", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L229 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L230 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L231 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147294", "@fin": "2999-01-01", "#text": "C : Sanctions pénales", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243189", "@fin": "1979-07-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312980", "@fin": "1982-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312981", "@fin": "1983-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312982", "@fin": "1987-07-09", "@num": "1741", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312983", "@fin": "1994-09-02", "@num": "1741", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312984", "@fin": "1995-10-27", "@num": "1741", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312985", "@fin": "2002-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312986", "@fin": "2006-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312987", "@fin": "2009-05-14", "@num": "1741", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020630646", "@fin": "2010-12-11", "@num": "1741", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023225108", "@fin": "2011-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2010-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412132", "@fin": "2012-03-16", "@num": "1741", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516552", "@fin": "2013-10-13", "@num": "1741", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028059968", "@fin": "2013-12-08", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-10-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028311970", "@fin": "2018-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432362", "@fin": "2018-10-25", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526294", "@fin": "2023-12-31", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838817", "@fin": "2999-01-01", "@num": "1741", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toutefois, cette disposition n'est applicable, en cas de dissimulation, que si celle-ci excède le dixième de la somme imposable ou le chiffre de 153 euros.

Les poursuites sont engagées dans les conditions prévues aux articles L. 229 à L. 231 du livre des procédures fiscales.\n

\n
" } }, "LEGIARTI000021658064": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021658064", "URL": "article/LEGI/ARTI/00/00/21/65/80/LEGIARTI000021658064.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 art 27 III : les présentes dispositions s'appliquent aux déclarations déposées à compter du 1er janvier 2010.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000021579944", "@num": "27", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 27 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000006302650", "@num": "108", "#text": "Code général des impôts, CGI. - art. 108", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307927", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752253", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304072", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648750", "@num": "L214-8", "#text": "Code monétaire et financier - art. L214-8", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Cette déclaration ne concerne pas, sauf s'agissant des produits mentionnés au 1° si leur bénéficiaire a son domicile fiscal hors de France dans un Etat membre de la Communauté européenne :

1° Les produits et intérêts exonérés visés au 7°, 7° ter, 7° quater, 9° bis, 9° ter, 9° quater et 9° sexies de l'article 157 ;

2° (Sans objet) ;

3° Les intérêts des bons et titres placés sous le régime fiscal de l'anonymat.

Elle est obligatoirement transmise à l'administration fiscale selon un procédé informatique par le déclarant qui a souscrit au moins cent déclarations au cours de l'année précédente ou qui a souscrit, au titre de cette même année, une ou plusieurs déclarations pour un montant global de revenus, tels que définis au premier alinéa du présent 1, égal ou supérieur à 15 000 euros.

2. (Abrogé)

Cette déclaration est faite dans des conditions et délais fixés par décret.

" } }, "LEGIARTI000023225108": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1741", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-12-11" } }, "META_COMMUN": { "ID": "LEGIARTI000023225108", "URL": "article/LEGI/ARTI/00/00/23/22/51/LEGIARTI000023225108.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Dans sa décision n° 2010-72/75/82 QPC du 10 décembre 2010 (NOR : CSCX1031867S), le Conseil constitutionnel a déclaré contraire à la Constitution le quatrième alinéa de l'article 1741 du code général des impôts.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029336766", "@num": "4", "#text": "Ordonnance n° 2004-559 du 17 juin 2004 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438720", "@nortexte": "ECOX0400035R", "@numtexte": "2004-559", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000024247674", "@num": "7", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000031086665", "@num": "8", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000045807083", "@num": "12", "#text": "Décret n°2009-158\n du 11 février 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020246872", "@nortexte": "ECEM0824646D", "@numtexte": "2009-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-11" }, { "@id": "LEGIARTI000020672293", "@num": "32", "#text": "LOI n°2009-594\n du 27 mai 2009 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000021579930", "@num": "23", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "JORFTEXT000023217796", "#text": "Décision n° 2010-72/75/82 QPC\r\n du 10 décembre 2010, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000023217796", "@nortexte": "CSCX1031867S", "@numtexte": "2010-72/75/82 QPC", "@typelien": "MODIFICATION", "@naturetexte": "DECISION", "@datesignatexte": "2010-12-10" }, { "@id": "LEGIARTI000024612915", "@num": "2", "#text": "Arrêté du 28 septembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000045278826", "@num": "6", "#text": "Arrêté du 28 septembre 2011 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000031882318", "@num": "3", "#text": "Arrêté du 2 novembre 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000024774282", "@num": "4", "#text": "Arrêté du 2 novembre 2011 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000037389545", "@num": "45", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922107", "@num": "93", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 93 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922109", "@num": "94", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 94 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922111", "@num": "95", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 95 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037201911", "@num": "96", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 96 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389425", "@num": "97", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 97 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389362", "@num": "98", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 98 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389302", "@num": "99", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 99 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389227", "@num": "39", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 39 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943105", "@num": "62", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 62 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943107", "@num": "63", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 63 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943109", "@num": "64", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 64 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943111", "@num": "65", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 65 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389137", "@num": "66", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 66 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389165", "@num": "67", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 67 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389109", "@num": "68", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 68 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000039010934", "@num": "3", "#text": "Décret n°2019-912 du 30 août 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000039002415", "@nortexte": "JUSB1914385D", "@numtexte": "2019-912", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-30" }, { "@id": "LEGIARTI000041403854", "@num": "1", "#text": "Décret n°2019-1590 du 31 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039727443", "@nortexte": "ECOT1932857D", "@numtexte": "2019-1590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000043304345", "@num": "1", "#text": "Décret n°2021-344 du 29 mars 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043303004", "@nortexte": "LOGL2027846D", "@numtexte": "2021-344", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-29" }, { "@id": "LEGIARTI000043952635", "#text": "Décret n°2021-1103 du 20 août 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000043950980", "@nortexte": "JUSB2123289D", "@numtexte": "2021-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-20" }, { "@id": "LEGIARTI000044622586", "@num": "1", "#text": "Décret n°2021-1822 du 27 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044572072", "@nortexte": "JUSB2132679D", "@numtexte": "2021-1822", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-27" }, { "@id": "LEGIARTI000046174897", "@num": "1", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174899", "@num": "2", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046439206", "@num": "3", "#text": "Arrêté du 12 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGIARTI000046439208", "@num": "4", "#text": "Arrêté du 12 septembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGITEXT000049295653", "#text": "Décret n°2024-235 du 18 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000049295676", "@num": "2", "#text": "Décret n°2024-235 du 18 mars 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGITEXT000050772929", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050771533", "@nortexte": "BCPE2430347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000050981627", "@num": "11", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000050981617", "@num": "6", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000018617968", "@num": "46 quindecies N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies N (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637242", "@num": "Annexe Tableau IV-IV", "#text": "Code de l'organisation judiciaire - art. Annexe Tableau IV-IV (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043749719", "@num": "R211-4", "#text": "Code de l'organisation judiciaire - art. R211-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293161", "@num": "L2141-1", "#text": "Code de la commande publique - art. L2141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293128", "@num": "L2341-1", "#text": "Code de la commande publique - art. L2341-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048255412", "@num": "L2621-1", "#text": "Code de la commande publique - art. L2621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338669", "@num": "L2623-1", "#text": "Code de la commande publique - art. L2623-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338652", "@num": "L2631-1", "#text": "Code de la commande publique - art. L2631-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704675", "@num": "L2633-1", "#text": "Code de la commande publique - art. L2633-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338631", "@num": "L2641-1", "#text": "Code de la commande publique - art. L2641-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704697", "@num": "L2643-1", "#text": "Code de la commande publique - art. L2643-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254602", "@num": "L2651-2", "#text": "Code de la commande publique - art. L2651-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704721", "@num": "L2651-4", "#text": "Code de la commande publique - art. L2651-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537295", "@num": "L2661-2", "#text": "Code de la commande publique - art. L2661-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657410", "@num": "L2661-4", "#text": "Code de la commande publique - art. L2661-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537249", "@num": "L2671-2", "#text": "Code de la commande publique - art. L2671-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657365", "@num": "L2671-4", "#text": "Code de la commande publique - art. L2671-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590277", "@num": "L2681-2", "#text": "Code de la commande publique - art. L2681-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704781", "@num": "L2681-4", "#text": "Code de la commande publique - art. L2681-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293065", "@num": "L3123-1", "#text": "Code de la commande publique - art. L3123-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254640", "@num": "L3321-1", "#text": "Code de la commande publique - art. L3321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037705223", "@num": "L3331-1", "#text": "Code de la commande publique - art. L3331-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590802", "@num": "L3341-1", "#text": "Code de la commande publique - art. L3341-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048256128", "@num": "L3351-2", "#text": "Code de la commande publique - art. L3351-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534940", "@num": "L3361-2", "#text": "Code de la commande publique - art. L3361-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534991", "@num": "L3371-2", "#text": "Code de la commande publique - art. L3371-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038591027", "@num": "L3381-2", "#text": "Code de la commande publique - art. L3381-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861110", "@num": "28-2", "#text": "Code de procédure pénale - art. 28-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049778681", "@num": "41-1-2", "#text": "Code de procédure pénale - art. 41-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044550454", "@num": "56-1-2", "#text": "Code de procédure pénale - art. 56-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049531736", "@num": "704", "#text": "Code de procédure pénale - art. 704 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779495", "@num": "705", "#text": "Code de procédure pénale - art. 705 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047860986", "@num": "706-1-1", "#text": "Code de procédure pénale - art. 706-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083018", "@num": "L4316-13", "#text": "Code des transports - art. L4316-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177074", "@num": "R3113-26", "#text": "Code des transports - art. R3113-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177288", "@num": "R3211-27", "#text": "Code des transports - art. R3211-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982740", "@num": "R4421-12", "#text": "Code des transports - art. R4421-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982317", "@num": "R4422-12", "#text": "Code des transports - art. R4422-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034117037", "@num": "L222-11", "#text": "Code du sport. - art. L222-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071318", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024197762", "@num": "L1414-4", "#text": "Code général des collectivités territoriales - art. L1414-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313753", "@num": "1742", "#text": "Code général des impôts, CGI. - art. 1742 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046859818", "@num": "1743", "#text": "Code général des impôts, CGI. - art. 1743 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313755", "@num": "1745", "#text": "Code général des impôts, CGI. - art. 1745 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238730", "@num": "371 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077268", "@num": "95 ZH", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077276", "@num": "95 ZK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612500", "@num": "L561-23", "#text": "Code monétaire et financier - art. L561-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611269", "@num": "L561-29", "#text": "Code monétaire et financier - art. L561-29 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041578041", "@num": "L561-31", "#text": "Code monétaire et financier - art. L561-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860472", "@num": "L711-19", "#text": "Code monétaire et financier - art. L711-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860470", "@num": "L711-20", "#text": "Code monétaire et financier - art. L711-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614524", "@num": "L711-21", "#text": "Code monétaire et financier - art. L711-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614497", "@num": "L725-3", "#text": "Code monétaire et financier - art. L725-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021762713", "@num": "L735-3", "#text": "Code monétaire et financier - art. L735-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570494", "@num": "L745-13", "#text": "Code monétaire et financier - art. L745-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570419", "@num": "L755-13", "#text": "Code monétaire et financier - art. L755-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570344", "@num": "L765-13", "#text": "Code monétaire et financier - art. L765-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236275", "@num": "L772-3", "#text": "Code monétaire et financier - art. L772-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236281", "@num": "L772-5", "#text": "Code monétaire et financier - art. L772-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236297", "@num": "L772-9", "#text": "Code monétaire et financier - art. L772-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361403", "@num": "L773-42", "#text": "Code monétaire et financier - art. L773-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361355", "@num": "L774-42", "#text": "Code monétaire et financier - art. L774-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050379673", "@num": "L775-36", "#text": "Code monétaire et financier - art. L775-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041461651", "@num": "R151-10", "#text": "Code monétaire et financier - art. R151-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045071328", "@num": "131-26-2", "#text": "Code pénal - art. 131-26-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315500", "@num": "L227", "#text": "Livre des procédures fiscales - art. L227 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315503", "@num": "L231", "#text": "Livre des procédures fiscales - art. L231 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175302", "@num": "L233", "#text": "Livre des procédures fiscales - art. L233 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315501", "@num": "L229", "#text": "Livre des procédures fiscales - art. L229 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417290", "@num": "131-26", "#text": "Code pénal - art. 131-26 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L229 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L230 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L231 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147294", "@fin": "2999-01-01", "#text": "C : Sanctions pénales", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243189", "@fin": "1979-07-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312980", "@fin": "1982-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312981", "@fin": "1983-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312982", "@fin": "1987-07-09", "@num": "1741", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312983", "@fin": "1994-09-02", "@num": "1741", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312984", "@fin": "1995-10-27", "@num": "1741", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312985", "@fin": "2002-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312986", "@fin": "2006-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312987", "@fin": "2009-05-14", "@num": "1741", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020630646", "@fin": "2010-12-11", "@num": "1741", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023225108", "@fin": "2011-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2010-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412132", "@fin": "2012-03-16", "@num": "1741", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516552", "@fin": "2013-10-13", "@num": "1741", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028059968", "@fin": "2013-12-08", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-10-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028311970", "@fin": "2018-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432362", "@fin": "2018-10-25", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526294", "@fin": "2023-12-31", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838817", "@fin": "2999-01-01", "@num": "1741", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toutefois, cette disposition n'est applicable, en cas de dissimulation, que si celle-ci excède le dixième de la somme imposable ou le chiffre de 153 euros.

Les poursuites sont engagées dans les conditions prévues aux articles L. 229 à L. 231 du livre des procédures fiscales.\n

" } }, "LEGIARTI000023374012": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-08-03", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023374012", "URL": "article/LEGI/ARTI/00/00/23/37/40/LEGIARTI000023374012.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2009-1674 du 30 décembre 2009 de finances rectificative pour 2009 art 27 III : les présentes dispositions s'appliquent aux déclarations déposées à compter du 1er janvier 2010.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000023363997", "@num": "71", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 71 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000006302650", "@num": "108", "#text": "Code général des impôts, CGI. - art. 108", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307927", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752253", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304072", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006648750", "@num": "L214-8", "#text": "Code monétaire et financier - art. L214-8", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Cette déclaration ne concerne pas, sauf s'agissant des produits mentionnés au 1° si leur bénéficiaire a son domicile fiscal hors de France dans un Etat membre de la Communauté européenne :

1° Les produits et intérêts exonérés visés au 7°, 7° ter, 7° quater, 9° bis, 9° ter, 9° quater et 9° sexies de l'article 157 ;

2° (Sans objet) ;

3° Les intérêts des bons et titres placés sous le régime fiscal de l'anonymat.

Pour l'établissement de cette déclaration, les personnes qui en assurent le paiement individualisent les intérêts des créances de toute nature et produits assimilés tels qu'énumérés par un décret transposant l'article 6 de la directive 2003/48/CE du Conseil du 3 juin 2003 en matière de fiscalité des revenus de l'épargne sous forme de paiements d'intérêts.

Les revenus de cette nature provenant de la cession, du remboursement ou du rachat de parts ou actions d'organismes de placements collectifs ou entités assimilées investis à plus de 25 % en créances ou produits assimilés sont déterminés et déclarés dans des conditions prévues par décret.

Pour l'application des dispositions du septième alinéa, l'organisme ou l'entité ou, à défaut de personnalité morale, son gérant ou représentant à l'égard des tiers, fournit aux personnes mentionnées au premier alinéa, dans des conditions prévues par décret, les informations nécessaires à l'appréciation de la situation de l'organisme ou entité au regard du pourcentage de 25 %. Cette situation est précisée dans les documents constitutifs ou le règlement de l'organisme ou entité ou, à défaut, dans leurs inventaires prévus à l'article L. 214-8 du code monétaire et financier.A défaut d'information, les personnes mentionnées au premier alinéa considèrent que le pourcentage de 25 % est dépassé.

2. (Abrogé)

Cette déclaration est faite dans des conditions et délais fixés par décret.

" } }, "LEGIARTI000023412132": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1741", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-16", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023412132", "URL": "article/LEGI/ARTI/00/00/23/41/21/LEGIARTI000023412132.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029336766", "@num": "4", "#text": "Ordonnance n° 2004-559 du 17 juin 2004 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438720", "@nortexte": "ECOX0400035R", "@numtexte": "2004-559", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000024247674", "@num": "7", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000031086665", "@num": "8", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000045807083", "@num": "12", "#text": "Décret n°2009-158\n du 11 février 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020246872", "@nortexte": "ECEM0824646D", "@numtexte": "2009-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-11" }, { "@id": "LEGIARTI000020672293", "@num": "32", "#text": "LOI n°2009-594\n du 27 mai 2009 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000021579930", "@num": "23", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023363958", "@num": "63", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 63", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000024612915", "@num": "2", "#text": "Arrêté du 28 septembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000045278826", "@num": "6", "#text": "Arrêté du 28 septembre 2011 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000031882318", "@num": "3", "#text": "Arrêté du 2 novembre 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000024774282", "@num": "4", "#text": "Arrêté du 2 novembre 2011 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000037389545", "@num": "45", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922107", "@num": "93", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 93 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922109", "@num": "94", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 94 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922111", "@num": "95", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 95 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037201911", "@num": "96", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 96 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389425", "@num": "97", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 97 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389362", "@num": "98", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 98 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389302", "@num": "99", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 99 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389227", "@num": "39", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 39 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943105", "@num": "62", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 62 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943107", "@num": "63", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 63 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943109", "@num": "64", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 64 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943111", "@num": "65", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 65 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389137", "@num": "66", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 66 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389165", "@num": "67", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 67 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389109", "@num": "68", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 68 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000039010934", "@num": "3", "#text": "Décret n°2019-912 du 30 août 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000039002415", "@nortexte": "JUSB1914385D", "@numtexte": "2019-912", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-30" }, { "@id": "LEGIARTI000041403854", "@num": "1", "#text": "Décret n°2019-1590 du 31 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039727443", "@nortexte": "ECOT1932857D", "@numtexte": "2019-1590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000043304345", "@num": "1", "#text": "Décret n°2021-344 du 29 mars 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043303004", "@nortexte": "LOGL2027846D", "@numtexte": "2021-344", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-29" }, { "@id": "LEGIARTI000043952635", "#text": "Décret n°2021-1103 du 20 août 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000043950980", "@nortexte": "JUSB2123289D", "@numtexte": "2021-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-20" }, { "@id": "LEGIARTI000044622586", "@num": "1", "#text": "Décret n°2021-1822 du 27 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044572072", "@nortexte": "JUSB2132679D", "@numtexte": "2021-1822", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-27" }, { "@id": "LEGIARTI000046174897", "@num": "1", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174899", "@num": "2", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046439206", "@num": "3", "#text": "Arrêté du 12 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGIARTI000046439208", "@num": "4", "#text": "Arrêté du 12 septembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGITEXT000049295653", "#text": "Décret n°2024-235 du 18 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000049295676", "@num": "2", "#text": "Décret n°2024-235 du 18 mars 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGITEXT000050772929", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050771533", "@nortexte": "BCPE2430347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000050981627", "@num": "11", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000050981617", "@num": "6", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000018617968", "@num": "46 quindecies N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies N (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637242", "@num": "Annexe Tableau IV-IV", "#text": "Code de l'organisation judiciaire - art. Annexe Tableau IV-IV (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043749719", "@num": "R211-4", "#text": "Code de l'organisation judiciaire - art. R211-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293161", "@num": "L2141-1", "#text": "Code de la commande publique - art. L2141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293128", "@num": "L2341-1", "#text": "Code de la commande publique - art. L2341-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048255412", "@num": "L2621-1", "#text": "Code de la commande publique - art. L2621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338669", "@num": "L2623-1", "#text": "Code de la commande publique - art. L2623-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338652", "@num": "L2631-1", "#text": "Code de la commande publique - art. L2631-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704675", "@num": "L2633-1", "#text": "Code de la commande publique - art. L2633-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338631", "@num": "L2641-1", "#text": "Code de la commande publique - art. L2641-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704697", "@num": "L2643-1", "#text": "Code de la commande publique - art. L2643-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254602", "@num": "L2651-2", "#text": "Code de la commande publique - art. L2651-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704721", "@num": "L2651-4", "#text": "Code de la commande publique - art. L2651-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537295", "@num": "L2661-2", "#text": "Code de la commande publique - art. L2661-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657410", "@num": "L2661-4", "#text": "Code de la commande publique - art. L2661-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537249", "@num": "L2671-2", "#text": "Code de la commande publique - art. L2671-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657365", "@num": "L2671-4", "#text": "Code de la commande publique - art. L2671-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590277", "@num": "L2681-2", "#text": "Code de la commande publique - art. L2681-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704781", "@num": "L2681-4", "#text": "Code de la commande publique - art. L2681-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293065", "@num": "L3123-1", "#text": "Code de la commande publique - art. L3123-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254640", "@num": "L3321-1", "#text": "Code de la commande publique - art. L3321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037705223", "@num": "L3331-1", "#text": "Code de la commande publique - art. L3331-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590802", "@num": "L3341-1", "#text": "Code de la commande publique - art. L3341-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048256128", "@num": "L3351-2", "#text": "Code de la commande publique - art. L3351-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534940", "@num": "L3361-2", "#text": "Code de la commande publique - art. L3361-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534991", "@num": "L3371-2", "#text": "Code de la commande publique - art. L3371-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038591027", "@num": "L3381-2", "#text": "Code de la commande publique - art. L3381-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861110", "@num": "28-2", "#text": "Code de procédure pénale - art. 28-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049778681", "@num": "41-1-2", "#text": "Code de procédure pénale - art. 41-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044550454", "@num": "56-1-2", "#text": "Code de procédure pénale - art. 56-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049531736", "@num": "704", "#text": "Code de procédure pénale - art. 704 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779495", "@num": "705", "#text": "Code de procédure pénale - art. 705 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047860986", "@num": "706-1-1", "#text": "Code de procédure pénale - art. 706-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083018", "@num": "L4316-13", "#text": "Code des transports - art. L4316-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177074", "@num": "R3113-26", "#text": "Code des transports - art. R3113-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177288", "@num": "R3211-27", "#text": "Code des transports - art. R3211-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982740", "@num": "R4421-12", "#text": "Code des transports - art. R4421-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982317", "@num": "R4422-12", "#text": "Code des transports - art. R4422-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034117037", "@num": "L222-11", "#text": "Code du sport. - art. L222-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071318", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024197762", "@num": "L1414-4", "#text": "Code général des collectivités territoriales - art. L1414-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313753", "@num": "1742", "#text": "Code général des impôts, CGI. - art. 1742 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046859818", "@num": "1743", "#text": "Code général des impôts, CGI. - art. 1743 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313755", "@num": "1745", "#text": "Code général des impôts, CGI. - art. 1745 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238730", "@num": "371 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077268", "@num": "95 ZH", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077276", "@num": "95 ZK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612500", "@num": "L561-23", "#text": "Code monétaire et financier - art. L561-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611269", "@num": "L561-29", "#text": "Code monétaire et financier - art. L561-29 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041578041", "@num": "L561-31", "#text": "Code monétaire et financier - art. L561-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860472", "@num": "L711-19", "#text": "Code monétaire et financier - art. L711-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860470", "@num": "L711-20", "#text": "Code monétaire et financier - art. L711-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614524", "@num": "L711-21", "#text": "Code monétaire et financier - art. L711-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614497", "@num": "L725-3", "#text": "Code monétaire et financier - art. L725-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021762713", "@num": "L735-3", "#text": "Code monétaire et financier - art. L735-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570494", "@num": "L745-13", "#text": "Code monétaire et financier - art. L745-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570419", "@num": "L755-13", "#text": "Code monétaire et financier - art. L755-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570344", "@num": "L765-13", "#text": "Code monétaire et financier - art. L765-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236275", "@num": "L772-3", "#text": "Code monétaire et financier - art. L772-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236281", "@num": "L772-5", "#text": "Code monétaire et financier - art. L772-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236297", "@num": "L772-9", "#text": "Code monétaire et financier - art. L772-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361403", "@num": "L773-42", "#text": "Code monétaire et financier - art. L773-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361355", "@num": "L774-42", "#text": "Code monétaire et financier - art. L774-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050379673", "@num": "L775-36", "#text": "Code monétaire et financier - art. L775-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041461651", "@num": "R151-10", "#text": "Code monétaire et financier - art. R151-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045071328", "@num": "131-26-2", "#text": "Code pénal - art. 131-26-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315500", "@num": "L227", "#text": "Livre des procédures fiscales - art. L227 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315503", "@num": "L231", "#text": "Livre des procédures fiscales - art. L231 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175302", "@num": "L233", "#text": "Livre des procédures fiscales - art. L233 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315501", "@num": "L229", "#text": "Livre des procédures fiscales - art. L229", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417290", "@num": "131-26", "#text": "Code pénal - art. 131-26", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L229 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L230 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L231 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147294", "@fin": "2999-01-01", "#text": "C : Sanctions pénales", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243189", "@fin": "1979-07-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312980", "@fin": "1982-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312981", "@fin": "1983-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312982", "@fin": "1987-07-09", "@num": "1741", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312983", "@fin": "1994-09-02", "@num": "1741", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312984", "@fin": "1995-10-27", "@num": "1741", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312985", "@fin": "2002-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312986", "@fin": "2006-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312987", "@fin": "2009-05-14", "@num": "1741", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020630646", "@fin": "2010-12-11", "@num": "1741", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023225108", "@fin": "2011-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2010-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412132", "@fin": "2012-03-16", "@num": "1741", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516552", "@fin": "2013-10-13", "@num": "1741", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028059968", "@fin": "2013-12-08", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-10-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028311970", "@fin": "2018-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432362", "@fin": "2018-10-25", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526294", "@fin": "2023-12-31", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838817", "@fin": "2999-01-01", "@num": "1741", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Toutefois, cette disposition n'est applicable, en cas de dissimulation, que si celle-ci excède le dixième de la somme imposable ou le chiffre de 153 euros.

La juridiction peut, en outre, ordonner l'affichage de la décision prononcée et la diffusion de celle-ci dans les conditions prévues aux articles 131-35 ou 131-39 du code pénal.

Les poursuites sont engagées dans les conditions prévues aux articles L. 229 à L. 231 du livre des procédures fiscales.

" } }, "LEGIARTI000024023404": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "161", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000024023404", "URL": "article/LEGI/ARTI/00/00/24/02/34/LEGIARTI000024023404.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024041633", "@num": "1746", "#text": "Code général des impôts, CGI. - art. 1746 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041640", "@num": "1750", "#text": "Code général des impôts, CGI. - art. 1750 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041663", "@num": "1753 bis A", "#text": "Code général des impôts, CGI. - art. 1753 bis A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041643", "@num": "1772", "#text": "Code général des impôts, CGI. - art. 1772 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041690", "@num": "1775", "#text": "Code général des impôts, CGI. - art. 1775 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041681", "@num": "1789", "#text": "Code général des impôts, CGI. - art. 1789 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041636", "@num": "1798", "#text": "Code général des impôts, CGI. - art. 1798 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041661", "@num": "1800", "#text": "Code général des impôts, CGI. - art. 1800 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041666", "@num": "1813", "#text": "Code général des impôts, CGI. - art. 1813 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041677", "@num": "1816", "#text": "Code général des impôts, CGI. - art. 1816 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041673", "@num": "1819", "#text": "Code général des impôts, CGI. - art. 1819 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041670", "@num": "1839", "#text": "Code général des impôts, CGI. - art. 1839 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315518", "@num": "L239", "#text": "Livre des procédures fiscales - art. L239 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000024041621", "#text": "Code des douanes - Paragraphe 2 : Modulation des peines prononcée... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000024041608", "#text": "Code des douanes - Section 6 : Présentation des titres et documen... (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041617", "@num": "369", "#text": "Code des douanes - art. 369 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041613", "@num": "382", "#text": "Code des douanes - art. 382 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006615908", "@num": "388", "#text": "Code des douanes - art. 388 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041610", "@num": "407", "#text": "Code des douanes - art. 407 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041623", "@num": "414", "#text": "Code des douanes - art. 414 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041648", "@num": "432 bis", "#text": "Code des douanes - art. 432 bis (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041654", "@num": "459", "#text": "Code des douanes - art. 459 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000024023329", "@fin": "2999-01-01", "#text": "CHAPITRE V : SIMPLIFICATION ET CLARIFICATION DE DISPOSITIONS PENALES", "@debut": "2011-05-19" } ] }, "@cid": "JORFTEXT000024021430", "@nor": "BCRX0929142L", "@num": "2011-525", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2011-525 du 17 mai 2011 de simplification et d'amélioration de la qualité du droit", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000024021430", "@c_titre_court": "LOI n° 2011-525 du 17 mai 2011" }, { "@fin": "2999-01-01", "#text": "LOI n° 2011-525 du 17 mai 2011 de simplification et d'amélioration de la qualité du droit (1)", "@debut": "2011-05-19", "@id_txt": "LEGITEXT000024023313", "@c_titre_court": "LOI n° 2011-525 du 17 mai 2011" } ], "@date_publi": "2011-05-18", "@date_signature": "2011-05-17", "@num_parution_jo": "0115" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000024023404", "@fin": "2999-01-01", "@num": "161", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000024021693", "@fin": "2999-01-01", "@num": "161", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A modifié les dispositions suivantes :

-Code des douanes
\nSct. Section 6 : Présentation des titres et documents d'identité \n
\n

A modifié les dispositions suivantes :

-Code des douanes
\nArt. 407 \n
\n

A modifié les dispositions suivantes :

-Code des douanes
\nSct. Paragraphe 2 : Modulation des peines prononcées en fonction de l'ampleur et de la gravité de l'infraction, ainsi que de la personnalité de son auteur, dispositions particulières, récidive, Art. 369, Art. 382 \n
\n

A modifié les dispositions suivantes :

-Code des douanes
\nArt. 414 \n
\n

A abrogé les dispositions suivantes :

-Code des douanes
\nArt. 388\n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1746, Art. 1750, Art. 1798, Art. 1772 \n
\n

A modifié les dispositions suivantes :

-Code des douanes
\nArt. 432 bis, Art. 459 \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1800 \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1753 bis A, Art. 1813 \n
\n

A modifié les dispositions suivantes :

-Code général des impôts, CGI.
\nArt. 1775, Art. 1783 B, Art. 1789, Art. 1816, Art. 1819, Art. 1839 \n
\n

A abrogé les dispositions suivantes :

-Livre des procédures fiscales
\nArt. L239\n
\n

\n
" } }, "LEGIARTI000024445355": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2011-08-03" } }, "META_COMMUN": { "ID": "LEGIARTI000024445355", "URL": "article/LEGI/ARTI/00/00/24/44/53/LEGIARTI000024445355.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000024419817", "@num": "27", "#text": "Ordonnance n°2011-915\n du 1er août 2011 - art. 27", "@sens": "cible", "@cidtexte": "JORFTEXT000024419055", "@nortexte": "EFIT1113500R", "@numtexte": "2011-915", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2011-08-01" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000006302650", "@num": "108", "#text": "Code général des impôts, CGI. - art. 108", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307927", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307959", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752253", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304072", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649043", "@num": "L214-17", "#text": "Code monétaire et financier - art. L214-17", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Cette déclaration ne concerne pas, sauf s'agissant des produits mentionnés au 1° si leur bénéficiaire a son domicile fiscal hors de France dans un Etat membre de la Communauté européenne :

1° Les produits et intérêts exonérés visés au 7°, 7° ter, 7° quater, 9° bis, 9° ter, 9° quater et 9° sexies de l'article 157 ;

2° (Sans objet) ;

3° Les intérêts des bons et titres placés sous le régime fiscal de l'anonymat.

Pour l'établissement de cette déclaration, les personnes qui en assurent le paiement individualisent les intérêts des créances de toute nature et produits assimilés tels qu'énumérés par un décret transposant l'article 6 de la directive 2003/48/ CE du Conseil du 3 juin 2003 en matière de fiscalité des revenus de l'épargne sous forme de paiements d'intérêts.

Les revenus de cette nature provenant de la cession, du remboursement ou du rachat de parts ou actions d'organismes de placements collectifs ou entités assimilées investis à plus de 25 % en créances ou produits assimilés sont déterminés et déclarés dans des conditions prévues par décret.

Pour l'application des dispositions du septième alinéa, l'organisme ou l'entité ou, à défaut de personnalité morale, son gérant ou représentant à l'égard des tiers, fournit aux personnes mentionnées au premier alinéa, dans des conditions prévues par décret, les informations nécessaires à l'appréciation de la situation de l'organisme ou entité au regard du pourcentage de 25 %. Cette situation est précisée dans les documents constitutifs ou le règlement de l'organisme ou entité ou, à défaut, dans leurs inventaires prévus à l'article L. 214-17 du code monétaire et financier. A défaut d'information, les personnes mentionnées au premier alinéa considèrent que le pourcentage de 25 % est dépassé.

2. (Abrogé)

Cette déclaration est faite dans des conditions et délais fixés par décret.

" } }, "LEGIARTI000025516552": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1741", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-10-13", "DATE_DEBUT": "2012-03-16" } }, "META_COMMUN": { "ID": "LEGIARTI000025516552", "URL": "article/LEGI/ARTI/00/00/25/51/65/LEGIARTI000025516552.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029336766", "@num": "4", "#text": "Ordonnance n° 2004-559 du 17 juin 2004 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438720", "@nortexte": "ECOX0400035R", "@numtexte": "2004-559", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000024247674", "@num": "7", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000031086665", "@num": "8", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000045807083", "@num": "12", "#text": "Décret n°2009-158\n du 11 février 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020246872", "@nortexte": "ECEM0824646D", "@numtexte": "2009-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-11" }, { "@id": "LEGIARTI000020672293", "@num": "32", "#text": "LOI n°2009-594\n du 27 mai 2009 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000021579930", "@num": "23", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000024612915", "@num": "2", "#text": "Arrêté du 28 septembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000045278826", "@num": "6", "#text": "Arrêté du 28 septembre 2011 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000031882318", "@num": "3", "#text": "Arrêté du 2 novembre 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000024774282", "@num": "4", "#text": "Arrêté du 2 novembre 2011 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000025511671", "@num": "15", "#text": "LOI n°2012-354\n du 14 mars 2012 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000025509584", "@nortexte": "BCRX1203230L", "@numtexte": "2012-354", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-14" }, { "@id": "LEGIARTI000037389545", "@num": "45", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922107", "@num": "93", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 93 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922109", "@num": "94", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 94 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922111", "@num": "95", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 95 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037201911", "@num": "96", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 96 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389425", "@num": "97", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 97 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389362", "@num": "98", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 98 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389302", "@num": "99", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 99 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389227", "@num": "39", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 39 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943105", "@num": "62", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 62 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943107", "@num": "63", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 63 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943109", "@num": "64", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 64 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943111", "@num": "65", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 65 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389137", "@num": "66", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 66 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389165", "@num": "67", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 67 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389109", "@num": "68", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 68 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000039010934", "@num": "3", "#text": "Décret n°2019-912 du 30 août 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000039002415", "@nortexte": "JUSB1914385D", "@numtexte": "2019-912", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-30" }, { "@id": "LEGIARTI000041403854", "@num": "1", "#text": "Décret n°2019-1590 du 31 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039727443", "@nortexte": "ECOT1932857D", "@numtexte": "2019-1590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000043304345", "@num": "1", "#text": "Décret n°2021-344 du 29 mars 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043303004", "@nortexte": "LOGL2027846D", "@numtexte": "2021-344", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-29" }, { "@id": "LEGIARTI000043952635", "#text": "Décret n°2021-1103 du 20 août 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000043950980", "@nortexte": "JUSB2123289D", "@numtexte": "2021-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-20" }, { "@id": "LEGIARTI000044622586", "@num": "1", "#text": "Décret n°2021-1822 du 27 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044572072", "@nortexte": "JUSB2132679D", "@numtexte": "2021-1822", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-27" }, { "@id": "LEGIARTI000046174897", "@num": "1", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174899", "@num": "2", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046439206", "@num": "3", "#text": "Arrêté du 12 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGIARTI000046439208", "@num": "4", "#text": "Arrêté du 12 septembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGITEXT000049295653", "#text": "Décret n°2024-235 du 18 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000049295676", "@num": "2", "#text": "Décret n°2024-235 du 18 mars 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGITEXT000050772929", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050771533", "@nortexte": "BCPE2430347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000050981627", "@num": "11", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000050981617", "@num": "6", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000018617968", "@num": "46 quindecies N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies N (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637242", "@num": "Annexe Tableau IV-IV", "#text": "Code de l'organisation judiciaire - art. Annexe Tableau IV-IV (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043749719", "@num": "R211-4", "#text": "Code de l'organisation judiciaire - art. R211-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293161", "@num": "L2141-1", "#text": "Code de la commande publique - art. L2141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293128", "@num": "L2341-1", "#text": "Code de la commande publique - art. L2341-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048255412", "@num": "L2621-1", "#text": "Code de la commande publique - art. L2621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338669", "@num": "L2623-1", "#text": "Code de la commande publique - art. L2623-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338652", "@num": "L2631-1", "#text": "Code de la commande publique - art. L2631-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704675", "@num": "L2633-1", "#text": "Code de la commande publique - art. L2633-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338631", "@num": "L2641-1", "#text": "Code de la commande publique - art. L2641-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704697", "@num": "L2643-1", "#text": "Code de la commande publique - art. L2643-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254602", "@num": "L2651-2", "#text": "Code de la commande publique - art. L2651-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704721", "@num": "L2651-4", "#text": "Code de la commande publique - art. L2651-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537295", "@num": "L2661-2", "#text": "Code de la commande publique - art. L2661-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657410", "@num": "L2661-4", "#text": "Code de la commande publique - art. L2661-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537249", "@num": "L2671-2", "#text": "Code de la commande publique - art. L2671-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657365", "@num": "L2671-4", "#text": "Code de la commande publique - art. L2671-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590277", "@num": "L2681-2", "#text": "Code de la commande publique - art. L2681-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704781", "@num": "L2681-4", "#text": "Code de la commande publique - art. L2681-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293065", "@num": "L3123-1", "#text": "Code de la commande publique - art. L3123-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254640", "@num": "L3321-1", "#text": "Code de la commande publique - art. L3321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037705223", "@num": "L3331-1", "#text": "Code de la commande publique - art. L3331-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590802", "@num": "L3341-1", "#text": "Code de la commande publique - art. L3341-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048256128", "@num": "L3351-2", "#text": "Code de la commande publique - art. L3351-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534940", "@num": "L3361-2", "#text": "Code de la commande publique - art. L3361-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534991", "@num": "L3371-2", "#text": "Code de la commande publique - art. L3371-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038591027", "@num": "L3381-2", "#text": "Code de la commande publique - art. L3381-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861110", "@num": "28-2", "#text": "Code de procédure pénale - art. 28-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049778681", "@num": "41-1-2", "#text": "Code de procédure pénale - art. 41-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044550454", "@num": "56-1-2", "#text": "Code de procédure pénale - art. 56-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049531736", "@num": "704", "#text": "Code de procédure pénale - art. 704 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779495", "@num": "705", "#text": "Code de procédure pénale - art. 705 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047860986", "@num": "706-1-1", "#text": "Code de procédure pénale - art. 706-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083018", "@num": "L4316-13", "#text": "Code des transports - art. L4316-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177074", "@num": "R3113-26", "#text": "Code des transports - art. R3113-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177288", "@num": "R3211-27", "#text": "Code des transports - art. R3211-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982740", "@num": "R4421-12", "#text": "Code des transports - art. R4421-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982317", "@num": "R4422-12", "#text": "Code des transports - art. R4422-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034117037", "@num": "L222-11", "#text": "Code du sport. - art. L222-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071318", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024197762", "@num": "L1414-4", "#text": "Code général des collectivités territoriales - art. L1414-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313753", "@num": "1742", "#text": "Code général des impôts, CGI. - art. 1742 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046859818", "@num": "1743", "#text": "Code général des impôts, CGI. - art. 1743 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313755", "@num": "1745", "#text": "Code général des impôts, CGI. - art. 1745 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238730", "@num": "371 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077268", "@num": "95 ZH", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077276", "@num": "95 ZK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612500", "@num": "L561-23", "#text": "Code monétaire et financier - art. L561-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611269", "@num": "L561-29", "#text": "Code monétaire et financier - art. L561-29 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041578041", "@num": "L561-31", "#text": "Code monétaire et financier - art. L561-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860472", "@num": "L711-19", "#text": "Code monétaire et financier - art. L711-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860470", "@num": "L711-20", "#text": "Code monétaire et financier - art. L711-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614524", "@num": "L711-21", "#text": "Code monétaire et financier - art. L711-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614497", "@num": "L725-3", "#text": "Code monétaire et financier - art. L725-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021762713", "@num": "L735-3", "#text": "Code monétaire et financier - art. L735-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570494", "@num": "L745-13", "#text": "Code monétaire et financier - art. L745-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570419", "@num": "L755-13", "#text": "Code monétaire et financier - art. L755-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570344", "@num": "L765-13", "#text": "Code monétaire et financier - art. L765-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236275", "@num": "L772-3", "#text": "Code monétaire et financier - art. L772-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236281", "@num": "L772-5", "#text": "Code monétaire et financier - art. L772-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236297", "@num": "L772-9", "#text": "Code monétaire et financier - art. L772-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361403", "@num": "L773-42", "#text": "Code monétaire et financier - art. L773-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361355", "@num": "L774-42", "#text": "Code monétaire et financier - art. L774-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050379673", "@num": "L775-36", "#text": "Code monétaire et financier - art. L775-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041461651", "@num": "R151-10", "#text": "Code monétaire et financier - art. R151-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045071328", "@num": "131-26-2", "#text": "Code pénal - art. 131-26-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315500", "@num": "L227", "#text": "Livre des procédures fiscales - art. L227 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315503", "@num": "L231", "#text": "Livre des procédures fiscales - art. L231 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175302", "@num": "L233", "#text": "Livre des procédures fiscales - art. L233 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315501", "@num": "L229", "#text": "Livre des procédures fiscales - art. L229", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417290", "@num": "131-26", "#text": "Code pénal - art. 131-26", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L229 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L230 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L231 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147294", "@fin": "2999-01-01", "#text": "C : Sanctions pénales", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243189", "@fin": "1979-07-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312980", "@fin": "1982-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312981", "@fin": "1983-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312982", "@fin": "1987-07-09", "@num": "1741", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312983", "@fin": "1994-09-02", "@num": "1741", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312984", "@fin": "1995-10-27", "@num": "1741", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312985", "@fin": "2002-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312986", "@fin": "2006-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312987", "@fin": "2009-05-14", "@num": "1741", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020630646", "@fin": "2010-12-11", "@num": "1741", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023225108", "@fin": "2011-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2010-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412132", "@fin": "2012-03-16", "@num": "1741", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516552", "@fin": "2013-10-13", "@num": "1741", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028059968", "@fin": "2013-12-08", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-10-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028311970", "@fin": "2018-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432362", "@fin": "2018-10-25", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526294", "@fin": "2023-12-31", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838817", "@fin": "2999-01-01", "@num": "1741", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sans préjudice des dispositions particulières relatées dans la présente codification, quiconque s'est frauduleusement soustrait ou a tenté de se soustraire frauduleusement à l'établissement ou au paiement total ou partiel des impôts visés dans la présente codification, soit qu'il ait volontairement omis de faire sa déclaration dans les délais prescrits, soit qu'il ait volontairement dissimulé une part des sommes sujettes à l'impôt, soit qu'il ait organisé son insolvabilité ou mis obstacle par d'autres manœuvres au recouvrement de l'impôt, soit en agissant de toute autre manière frauduleuse, est passible, indépendamment des sanctions fiscales applicables, d'une amende de 500 000 € et d'un emprisonnement de cinq ans. Lorsque les faits ont été réalisés ou facilités au moyen soit d'achats ou de ventes sans facture, soit de factures ne se rapportant pas à des opérations réelles, ou qu'ils ont eu pour objet d'obtenir de l'Etat des remboursements injustifiés, leur auteur est passible d'une amende de 750 000 € et d'un emprisonnement de cinq ans. Lorsque les faits mentionnés à la première phrase ont été réalisés ou facilités au moyen soit de comptes ouverts ou de contrats souscrits auprès d'organismes établis dans un Etat ou un territoire qui n'a pas conclu avec la France, depuis au moins cinq ans au moment des faits, une convention d'assistance administrative permettant l'échange de tout renseignement nécessaire à l'application de la législation fiscale française, soit de l'interposition de personnes physiques ou morales ou de tout organisme, fiducie ou institution comparable établis dans l'un de ces Etats ou territoires, les peines sont portées à sept ans d'emprisonnement et à 1 000 000 € d'amende.

Toutefois, cette disposition n'est applicable, en cas de dissimulation, que si celle-ci excède le dixième de la somme imposable ou le chiffre de 153 €.

La juridiction peut, en outre, ordonner l'affichage de la décision prononcée et la diffusion de celle-ci dans les conditions prévues aux articles 131-35 ou 131-39 du code pénal.

Les poursuites sont engagées dans les conditions prévues aux articles L. 229 à L. 231 du livre des procédures fiscales.

" } }, "LEGIARTI000026946655": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026946655", "URL": "article/LEGI/ARTI/00/00/26/94/66/LEGIARTI000026946655.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2012-1509 du 29 décembre 2012 de finances pour 2013, article 9 VI : Ces dispositions s'appliquent aux revenus perçus à compter du 1er janvier 2013.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000026872653", "@num": "9", "#text": "LOI n°2012-1509 du 29 décembre 2012 - art. 9 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026856853", "@nortexte": "EFIX1234869L", "@numtexte": "2012-1509", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000006302650", "@num": "108", "#text": "Code général des impôts, CGI. - art. 108", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307927", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307959", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752253", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304072", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649043", "@num": "L214-17", "#text": "Code monétaire et financier - art. L214-17", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les personnes qui assurent le paiement des revenus de capitaux mobiliers visés aux articles 108 à 125 ainsi que des produits des bons ou contrats de capitalisation et placements de même nature sont tenues de déclarer l'identité et l'adresse des bénéficiaires ainsi que, par nature de revenus, le détail du montant imposable et du crédit d'impôt, le revenu brut soumis à un prélèvement et le montant dudit prélèvement et le montant des revenus exonérés.

Cette déclaration ne concerne pas, sauf s'agissant des produits mentionnés au 1° si leur bénéficiaire a son domicile fiscal hors de France dans un Etat membre de la Communauté européenne :

1° Les produits et intérêts exonérés visés au 7°, 7° ter, 7° quater, 9° bis, 9° ter, 9° quater et 9° sexies de l'article 157 ;

2° (Sans objet) ;

3° Les intérêts des bons et titres placés sous le régime fiscal de l'anonymat.

Pour l'établissement de cette déclaration, les personnes qui en assurent le paiement individualisent les intérêts des créances de toute nature et produits assimilés tels qu'énumérés par un décret transposant l'article 6 de la directive 2003/48/ CE du Conseil du 3 juin 2003 en matière de fiscalité des revenus de l'épargne sous forme de paiements d'intérêts.

Les revenus de cette nature provenant de la cession, du remboursement ou du rachat de parts ou actions d'organismes de placements collectifs ou entités assimilées investis à plus de 25 % en créances ou produits assimilés sont déterminés et déclarés dans des conditions prévues par décret.

Pour l'application des dispositions du septième alinéa, l'organisme ou l'entité ou, à défaut de personnalité morale, son gérant ou représentant à l'égard des tiers, fournit aux personnes mentionnées au premier alinéa, dans des conditions prévues par décret, les informations nécessaires à l'appréciation de la situation de l'organisme ou entité au regard du pourcentage de 25 %. Cette situation est précisée dans les documents constitutifs ou le règlement de l'organisme ou entité ou, à défaut, dans leurs inventaires prévus à l'article L. 214-17 du code monétaire et financier. A défaut d'information, les personnes mentionnées au premier alinéa considèrent que le pourcentage de 25 % est dépassé.

2. (Abrogé)

Cette déclaration est faite dans des conditions et délais fixés par décret.

" } }, "LEGIARTI000028059968": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1741", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-12-08", "DATE_DEBUT": "2013-10-13" } }, "META_COMMUN": { "ID": "LEGIARTI000028059968", "URL": "article/LEGI/ARTI/00/00/28/05/99/LEGIARTI000028059968.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029336766", "@num": "4", "#text": "Ordonnance n° 2004-559 du 17 juin 2004 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438720", "@nortexte": "ECOX0400035R", "@numtexte": "2004-559", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000024247674", "@num": "7", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000031086665", "@num": "8", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000045807083", "@num": "12", "#text": "Décret n°2009-158\n du 11 février 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020246872", "@nortexte": "ECEM0824646D", "@numtexte": "2009-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-11" }, { "@id": "LEGIARTI000020672293", "@num": "32", "#text": "LOI n°2009-594\n du 27 mai 2009 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000021579930", "@num": "23", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000024612915", "@num": "2", "#text": "Arrêté du 28 septembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000045278826", "@num": "6", "#text": "Arrêté du 28 septembre 2011 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000031882318", "@num": "3", "#text": "Arrêté du 2 novembre 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000024774282", "@num": "4", "#text": "Arrêté du 2 novembre 2011 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000028057479", "@num": "27", "#text": "LOI n°2013-907\n du 11 octobre 2013 - art. 27", "@sens": "cible", "@cidtexte": "JORFTEXT000028056315", "@nortexte": "PRMX1309699L", "@numtexte": "2013-907", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-10-11" }, { "@id": "LEGIARTI000037389545", "@num": "45", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922107", "@num": "93", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 93 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922109", "@num": "94", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 94 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922111", "@num": "95", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 95 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037201911", "@num": "96", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 96 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389425", "@num": "97", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 97 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389362", "@num": "98", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 98 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389302", "@num": "99", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 99 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389227", "@num": "39", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 39 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943105", "@num": "62", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 62 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943107", "@num": "63", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 63 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943109", "@num": "64", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 64 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943111", "@num": "65", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 65 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389137", "@num": "66", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 66 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389165", "@num": "67", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 67 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389109", "@num": "68", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 68 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000039010934", "@num": "3", "#text": "Décret n°2019-912 du 30 août 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000039002415", "@nortexte": "JUSB1914385D", "@numtexte": "2019-912", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-30" }, { "@id": "LEGIARTI000041403854", "@num": "1", "#text": "Décret n°2019-1590 du 31 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039727443", "@nortexte": "ECOT1932857D", "@numtexte": "2019-1590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000043304345", "@num": "1", "#text": "Décret n°2021-344 du 29 mars 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043303004", "@nortexte": "LOGL2027846D", "@numtexte": "2021-344", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-29" }, { "@id": "LEGIARTI000043952635", "#text": "Décret n°2021-1103 du 20 août 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000043950980", "@nortexte": "JUSB2123289D", "@numtexte": "2021-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-20" }, { "@id": "LEGIARTI000044622586", "@num": "1", "#text": "Décret n°2021-1822 du 27 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044572072", "@nortexte": "JUSB2132679D", "@numtexte": "2021-1822", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-27" }, { "@id": "LEGIARTI000046174897", "@num": "1", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174899", "@num": "2", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046439206", "@num": "3", "#text": "Arrêté du 12 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGIARTI000046439208", "@num": "4", "#text": "Arrêté du 12 septembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGITEXT000049295653", "#text": "Décret n°2024-235 du 18 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000049295676", "@num": "2", "#text": "Décret n°2024-235 du 18 mars 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGITEXT000050772929", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050771533", "@nortexte": "BCPE2430347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000050981627", "@num": "11", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000050981617", "@num": "6", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000018617968", "@num": "46 quindecies N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies N (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637242", "@num": "Annexe Tableau IV-IV", "#text": "Code de l'organisation judiciaire - art. Annexe Tableau IV-IV (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043749719", "@num": "R211-4", "#text": "Code de l'organisation judiciaire - art. R211-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293161", "@num": "L2141-1", "#text": "Code de la commande publique - art. L2141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293128", "@num": "L2341-1", "#text": "Code de la commande publique - art. L2341-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048255412", "@num": "L2621-1", "#text": "Code de la commande publique - art. L2621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338669", "@num": "L2623-1", "#text": "Code de la commande publique - art. L2623-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338652", "@num": "L2631-1", "#text": "Code de la commande publique - art. L2631-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704675", "@num": "L2633-1", "#text": "Code de la commande publique - art. L2633-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338631", "@num": "L2641-1", "#text": "Code de la commande publique - art. L2641-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704697", "@num": "L2643-1", "#text": "Code de la commande publique - art. L2643-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254602", "@num": "L2651-2", "#text": "Code de la commande publique - art. L2651-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704721", "@num": "L2651-4", "#text": "Code de la commande publique - art. L2651-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537295", "@num": "L2661-2", "#text": "Code de la commande publique - art. L2661-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657410", "@num": "L2661-4", "#text": "Code de la commande publique - art. L2661-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537249", "@num": "L2671-2", "#text": "Code de la commande publique - art. L2671-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657365", "@num": "L2671-4", "#text": "Code de la commande publique - art. L2671-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590277", "@num": "L2681-2", "#text": "Code de la commande publique - art. L2681-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704781", "@num": "L2681-4", "#text": "Code de la commande publique - art. L2681-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293065", "@num": "L3123-1", "#text": "Code de la commande publique - art. L3123-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254640", "@num": "L3321-1", "#text": "Code de la commande publique - art. L3321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037705223", "@num": "L3331-1", "#text": "Code de la commande publique - art. L3331-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590802", "@num": "L3341-1", "#text": "Code de la commande publique - art. L3341-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048256128", "@num": "L3351-2", "#text": "Code de la commande publique - art. L3351-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534940", "@num": "L3361-2", "#text": "Code de la commande publique - art. L3361-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534991", "@num": "L3371-2", "#text": "Code de la commande publique - art. L3371-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038591027", "@num": "L3381-2", "#text": "Code de la commande publique - art. L3381-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861110", "@num": "28-2", "#text": "Code de procédure pénale - art. 28-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049778681", "@num": "41-1-2", "#text": "Code de procédure pénale - art. 41-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044550454", "@num": "56-1-2", "#text": "Code de procédure pénale - art. 56-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049531736", "@num": "704", "#text": "Code de procédure pénale - art. 704 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779495", "@num": "705", "#text": "Code de procédure pénale - art. 705 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047860986", "@num": "706-1-1", "#text": "Code de procédure pénale - art. 706-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083018", "@num": "L4316-13", "#text": "Code des transports - art. L4316-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177074", "@num": "R3113-26", "#text": "Code des transports - art. R3113-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177288", "@num": "R3211-27", "#text": "Code des transports - art. R3211-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982740", "@num": "R4421-12", "#text": "Code des transports - art. R4421-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982317", "@num": "R4422-12", "#text": "Code des transports - art. R4422-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034117037", "@num": "L222-11", "#text": "Code du sport. - art. L222-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071318", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024197762", "@num": "L1414-4", "#text": "Code général des collectivités territoriales - art. L1414-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313753", "@num": "1742", "#text": "Code général des impôts, CGI. - art. 1742 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046859818", "@num": "1743", "#text": "Code général des impôts, CGI. - art. 1743 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313755", "@num": "1745", "#text": "Code général des impôts, CGI. - art. 1745 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238730", "@num": "371 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077268", "@num": "95 ZH", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077276", "@num": "95 ZK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612500", "@num": "L561-23", "#text": "Code monétaire et financier - art. L561-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611269", "@num": "L561-29", "#text": "Code monétaire et financier - art. L561-29 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041578041", "@num": "L561-31", "#text": "Code monétaire et financier - art. L561-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860472", "@num": "L711-19", "#text": "Code monétaire et financier - art. L711-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860470", "@num": "L711-20", "#text": "Code monétaire et financier - art. L711-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614524", "@num": "L711-21", "#text": "Code monétaire et financier - art. L711-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614497", "@num": "L725-3", "#text": "Code monétaire et financier - art. L725-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021762713", "@num": "L735-3", "#text": "Code monétaire et financier - art. L735-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570494", "@num": "L745-13", "#text": "Code monétaire et financier - art. L745-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570419", "@num": "L755-13", "#text": "Code monétaire et financier - art. L755-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570344", "@num": "L765-13", "#text": "Code monétaire et financier - art. L765-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236275", "@num": "L772-3", "#text": "Code monétaire et financier - art. L772-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236281", "@num": "L772-5", "#text": "Code monétaire et financier - art. L772-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236297", "@num": "L772-9", "#text": "Code monétaire et financier - art. L772-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361403", "@num": "L773-42", "#text": "Code monétaire et financier - art. L773-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361355", "@num": "L774-42", "#text": "Code monétaire et financier - art. L774-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050379673", "@num": "L775-36", "#text": "Code monétaire et financier - art. L775-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041461651", "@num": "R151-10", "#text": "Code monétaire et financier - art. R151-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045071328", "@num": "131-26-2", "#text": "Code pénal - art. 131-26-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315500", "@num": "L227", "#text": "Livre des procédures fiscales - art. L227 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315503", "@num": "L231", "#text": "Livre des procédures fiscales - art. L231 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175302", "@num": "L233", "#text": "Livre des procédures fiscales - art. L233 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417290", "@num": "131-26", "#text": "Code pénal - art. 131-26", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417308", "@num": "131-35", "#text": "Code pénal - art. 131-35", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L229 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L230 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L231 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147294", "@fin": "2999-01-01", "#text": "C : Sanctions pénales", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243189", "@fin": "1979-07-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312980", "@fin": "1982-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312981", "@fin": "1983-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312982", "@fin": "1987-07-09", "@num": "1741", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312983", "@fin": "1994-09-02", "@num": "1741", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312984", "@fin": "1995-10-27", "@num": "1741", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312985", "@fin": "2002-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312986", "@fin": "2006-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312987", "@fin": "2009-05-14", "@num": "1741", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020630646", "@fin": "2010-12-11", "@num": "1741", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023225108", "@fin": "2011-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2010-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412132", "@fin": "2012-03-16", "@num": "1741", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516552", "@fin": "2013-10-13", "@num": "1741", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028059968", "@fin": "2013-12-08", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-10-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028311970", "@fin": "2018-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432362", "@fin": "2018-10-25", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526294", "@fin": "2023-12-31", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838817", "@fin": "2999-01-01", "@num": "1741", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sans préjudice des dispositions particulières relatées dans la présente codification, quiconque s'est frauduleusement soustrait ou a tenté de se soustraire frauduleusement à l'établissement ou au paiement total ou partiel des impôts visés dans la présente codification, soit qu'il ait volontairement omis de faire sa déclaration dans les délais prescrits, soit qu'il ait volontairement dissimulé une part des sommes sujettes à l'impôt, soit qu'il ait organisé son insolvabilité ou mis obstacle par d'autres manœuvres au recouvrement de l'impôt, soit en agissant de toute autre manière frauduleuse, est passible, indépendamment des sanctions fiscales applicables, d'une amende de 500 000 € et d'un emprisonnement de cinq ans. Lorsque les faits ont été réalisés ou facilités au moyen soit d'achats ou de ventes sans facture, soit de factures ne se rapportant pas à des opérations réelles, ou qu'ils ont eu pour objet d'obtenir de l'Etat des remboursements injustifiés, leur auteur est passible d'une amende de 750 000 € et d'un emprisonnement de cinq ans. Lorsque les faits mentionnés à la première phrase ont été réalisés ou facilités au moyen soit de comptes ouverts ou de contrats souscrits auprès d'organismes établis dans un Etat ou un territoire qui n'a pas conclu avec la France, depuis au moins cinq ans au moment des faits, une convention d'assistance administrative permettant l'échange de tout renseignement nécessaire à l'application de la législation fiscale française, soit de l'interposition de personnes physiques ou morales ou de tout organisme, fiducie ou institution comparable établis dans l'un de ces Etats ou territoires, les peines sont portées à sept ans d'emprisonnement et à 1 000 000 € d'amende.

Toutefois, cette disposition n'est applicable, en cas de dissimulation, que si celle-ci excède le dixième de la somme imposable ou le chiffre de 153 €.

Toute personne condamnée en application des dispositions du présent article peut être privée des droits civiques, civils et de famille, suivant les modalités prévues aux articles 131-26 et 131-26-1 du code pénal.

La juridiction peut, en outre, ordonner l'affichage de la décision prononcée et la diffusion de celle-ci dans les conditions prévues aux articles 131-35 ou 131-39 du code pénal.

Les poursuites sont engagées dans les conditions prévues aux articles L. 229 à L. 231 du livre des procédures fiscales.

" } }, "LEGIARTI000028311970": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1741", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2013-12-08" } }, "META_COMMUN": { "ID": "LEGIARTI000028311970", "URL": "article/LEGI/ARTI/00/00/28/31/19/LEGIARTI000028311970.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029336766", "@num": "4", "#text": "Ordonnance n° 2004-559 du 17 juin 2004 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438720", "@nortexte": "ECOX0400035R", "@numtexte": "2004-559", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000024247674", "@num": "7", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000031086665", "@num": "8", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000045807083", "@num": "12", "#text": "Décret n°2009-158\n du 11 février 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020246872", "@nortexte": "ECEM0824646D", "@numtexte": "2009-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-11" }, { "@id": "LEGIARTI000020672293", "@num": "32", "#text": "LOI n°2009-594\n du 27 mai 2009 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000021579930", "@num": "23", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000024612915", "@num": "2", "#text": "Arrêté du 28 septembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000045278826", "@num": "6", "#text": "Arrêté du 28 septembre 2011 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000031882318", "@num": "3", "#text": "Arrêté du 2 novembre 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000024774282", "@num": "4", "#text": "Arrêté du 2 novembre 2011 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000028280657", "@num": "9", "#text": "LOI n°2013-1117\n du 6 décembre 2013 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000028278976", "@nortexte": "JUSX1310649L", "@numtexte": "2013-1117", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-06" }, { "@id": "LEGIARTI000037389545", "@num": "45", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922107", "@num": "93", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 93 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922109", "@num": "94", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 94 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922111", "@num": "95", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 95 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037201911", "@num": "96", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 96 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389425", "@num": "97", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 97 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389362", "@num": "98", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 98 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389302", "@num": "99", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 99 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389227", "@num": "39", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 39 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943105", "@num": "62", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 62 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943107", "@num": "63", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 63 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943109", "@num": "64", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 64 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943111", "@num": "65", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 65 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389137", "@num": "66", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 66 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389165", "@num": "67", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 67 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389109", "@num": "68", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 68 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000039010934", "@num": "3", "#text": "Décret n°2019-912 du 30 août 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000039002415", "@nortexte": "JUSB1914385D", "@numtexte": "2019-912", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-30" }, { "@id": "LEGIARTI000041403854", "@num": "1", "#text": "Décret n°2019-1590 du 31 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039727443", "@nortexte": "ECOT1932857D", "@numtexte": "2019-1590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000043304345", "@num": "1", "#text": "Décret n°2021-344 du 29 mars 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043303004", "@nortexte": "LOGL2027846D", "@numtexte": "2021-344", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-29" }, { "@id": "LEGIARTI000043952635", "#text": "Décret n°2021-1103 du 20 août 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000043950980", "@nortexte": "JUSB2123289D", "@numtexte": "2021-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-20" }, { "@id": "LEGIARTI000044622586", "@num": "1", "#text": "Décret n°2021-1822 du 27 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044572072", "@nortexte": "JUSB2132679D", "@numtexte": "2021-1822", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-27" }, { "@id": "LEGIARTI000046174897", "@num": "1", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174899", "@num": "2", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046439206", "@num": "3", "#text": "Arrêté du 12 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGIARTI000046439208", "@num": "4", "#text": "Arrêté du 12 septembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGITEXT000049295653", "#text": "Décret n°2024-235 du 18 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000049295676", "@num": "2", "#text": "Décret n°2024-235 du 18 mars 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGITEXT000050772929", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050771533", "@nortexte": "BCPE2430347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000050981627", "@num": "11", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000050981617", "@num": "6", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000018617968", "@num": "46 quindecies N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies N (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637242", "@num": "Annexe Tableau IV-IV", "#text": "Code de l'organisation judiciaire - art. Annexe Tableau IV-IV (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043749719", "@num": "R211-4", "#text": "Code de l'organisation judiciaire - art. R211-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293161", "@num": "L2141-1", "#text": "Code de la commande publique - art. L2141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293128", "@num": "L2341-1", "#text": "Code de la commande publique - art. L2341-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048255412", "@num": "L2621-1", "#text": "Code de la commande publique - art. L2621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338669", "@num": "L2623-1", "#text": "Code de la commande publique - art. L2623-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338652", "@num": "L2631-1", "#text": "Code de la commande publique - art. L2631-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704675", "@num": "L2633-1", "#text": "Code de la commande publique - art. L2633-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338631", "@num": "L2641-1", "#text": "Code de la commande publique - art. L2641-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704697", "@num": "L2643-1", "#text": "Code de la commande publique - art. L2643-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254602", "@num": "L2651-2", "#text": "Code de la commande publique - art. L2651-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704721", "@num": "L2651-4", "#text": "Code de la commande publique - art. L2651-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537295", "@num": "L2661-2", "#text": "Code de la commande publique - art. L2661-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657410", "@num": "L2661-4", "#text": "Code de la commande publique - art. L2661-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537249", "@num": "L2671-2", "#text": "Code de la commande publique - art. L2671-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657365", "@num": "L2671-4", "#text": "Code de la commande publique - art. L2671-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590277", "@num": "L2681-2", "#text": "Code de la commande publique - art. L2681-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704781", "@num": "L2681-4", "#text": "Code de la commande publique - art. L2681-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293065", "@num": "L3123-1", "#text": "Code de la commande publique - art. L3123-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254640", "@num": "L3321-1", "#text": "Code de la commande publique - art. L3321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037705223", "@num": "L3331-1", "#text": "Code de la commande publique - art. L3331-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590802", "@num": "L3341-1", "#text": "Code de la commande publique - art. L3341-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048256128", "@num": "L3351-2", "#text": "Code de la commande publique - art. L3351-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534940", "@num": "L3361-2", "#text": "Code de la commande publique - art. L3361-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534991", "@num": "L3371-2", "#text": "Code de la commande publique - art. L3371-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038591027", "@num": "L3381-2", "#text": "Code de la commande publique - art. L3381-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861110", "@num": "28-2", "#text": "Code de procédure pénale - art. 28-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049778681", "@num": "41-1-2", "#text": "Code de procédure pénale - art. 41-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044550454", "@num": "56-1-2", "#text": "Code de procédure pénale - art. 56-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049531736", "@num": "704", "#text": "Code de procédure pénale - art. 704 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779495", "@num": "705", "#text": "Code de procédure pénale - art. 705 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047860986", "@num": "706-1-1", "#text": "Code de procédure pénale - art. 706-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083018", "@num": "L4316-13", "#text": "Code des transports - art. L4316-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177074", "@num": "R3113-26", "#text": "Code des transports - art. R3113-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177288", "@num": "R3211-27", "#text": "Code des transports - art. R3211-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982740", "@num": "R4421-12", "#text": "Code des transports - art. R4421-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982317", "@num": "R4422-12", "#text": "Code des transports - art. R4422-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034117037", "@num": "L222-11", "#text": "Code du sport. - art. L222-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071318", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024197762", "@num": "L1414-4", "#text": "Code général des collectivités territoriales - art. L1414-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313753", "@num": "1742", "#text": "Code général des impôts, CGI. - art. 1742 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046859818", "@num": "1743", "#text": "Code général des impôts, CGI. - art. 1743 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313755", "@num": "1745", "#text": "Code général des impôts, CGI. - art. 1745 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238730", "@num": "371 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077268", "@num": "95 ZH", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077276", "@num": "95 ZK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612500", "@num": "L561-23", "#text": "Code monétaire et financier - art. L561-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611269", "@num": "L561-29", "#text": "Code monétaire et financier - art. L561-29 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041578041", "@num": "L561-31", "#text": "Code monétaire et financier - art. L561-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860472", "@num": "L711-19", "#text": "Code monétaire et financier - art. L711-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860470", "@num": "L711-20", "#text": "Code monétaire et financier - art. L711-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614524", "@num": "L711-21", "#text": "Code monétaire et financier - art. L711-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614497", "@num": "L725-3", "#text": "Code monétaire et financier - art. L725-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021762713", "@num": "L735-3", "#text": "Code monétaire et financier - art. L735-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570494", "@num": "L745-13", "#text": "Code monétaire et financier - art. L745-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570419", "@num": "L755-13", "#text": "Code monétaire et financier - art. L755-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570344", "@num": "L765-13", "#text": "Code monétaire et financier - art. L765-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236275", "@num": "L772-3", "#text": "Code monétaire et financier - art. L772-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236281", "@num": "L772-5", "#text": "Code monétaire et financier - art. L772-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236297", "@num": "L772-9", "#text": "Code monétaire et financier - art. L772-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361403", "@num": "L773-42", "#text": "Code monétaire et financier - art. L773-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361355", "@num": "L774-42", "#text": "Code monétaire et financier - art. L774-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050379673", "@num": "L775-36", "#text": "Code monétaire et financier - art. L775-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041461651", "@num": "R151-10", "#text": "Code monétaire et financier - art. R151-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045071328", "@num": "131-26-2", "#text": "Code pénal - art. 131-26-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315500", "@num": "L227", "#text": "Livre des procédures fiscales - art. L227 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315503", "@num": "L231", "#text": "Livre des procédures fiscales - art. L231 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175302", "@num": "L233", "#text": "Livre des procédures fiscales - art. L233 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315501", "@num": "L229", "#text": "Livre des procédures fiscales - art. L229 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417290", "@num": "131-26", "#text": "Code pénal - art. 131-26", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417308", "@num": "131-35", "#text": "Code pénal - art. 131-35", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006418752", "@num": "441-1", "#text": "Code pénal - art. 441-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L229 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L230 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L231 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147294", "@fin": "2999-01-01", "#text": "C : Sanctions pénales", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243189", "@fin": "1979-07-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312980", "@fin": "1982-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312981", "@fin": "1983-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312982", "@fin": "1987-07-09", "@num": "1741", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312983", "@fin": "1994-09-02", "@num": "1741", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312984", "@fin": "1995-10-27", "@num": "1741", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312985", "@fin": "2002-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312986", "@fin": "2006-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312987", "@fin": "2009-05-14", "@num": "1741", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020630646", "@fin": "2010-12-11", "@num": "1741", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023225108", "@fin": "2011-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2010-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412132", "@fin": "2012-03-16", "@num": "1741", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516552", "@fin": "2013-10-13", "@num": "1741", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028059968", "@fin": "2013-12-08", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-10-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028311970", "@fin": "2018-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432362", "@fin": "2018-10-25", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526294", "@fin": "2023-12-31", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838817", "@fin": "2999-01-01", "@num": "1741", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les peines sont portées à 2 000 000 € et sept ans d'emprisonnement lorsque les faits ont été commis en bande organisée ou réalisés ou facilités au moyen :

1° Soit de comptes ouverts ou de contrats souscrits auprès d'organismes établis à l'étranger ;

2° Soit de l'interposition de personnes physiques ou morales ou de tout organisme, fiducie ou institution comparable établis à l'étranger ;

3° Soit de l'usage d'une fausse identité ou de faux documents, au sens de l'article 441-1 du code pénal, ou de toute autre falsification ;

4° Soit d'une domiciliation fiscale fictive ou artificielle à l'étranger ;

5° Soit d'un acte fictif ou artificiel ou de l'interposition d'une entité fictive ou artificielle.

Toutefois, cette disposition n'est applicable, en cas de dissimulation, que si celle-ci excède le dixième de la somme imposable ou le chiffre de 153 €.

La juridiction peut, en outre, ordonner l'affichage de la décision prononcée et la diffusion de celle-ci dans les conditions prévues aux articles 131-35 ou 131-39 du code pénal.

La durée de la peine privative de liberté encourue par l'auteur ou le complice d'un des délits mentionnés au présent article est réduite de moitié si, ayant averti l'autorité administrative ou judiciaire, il a permis d'identifier les autres auteurs ou complices.

Les poursuites sont engagées dans les conditions prévues aux articles L. 229 à L. 231 du livre des procédures fiscales.

" } }, "LEGIARTI000030752239": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030752239", "URL": "article/LEGI/ARTI/00/00/30/75/22/LEGIARTI000030752239.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au V de l'article 10 de l'ordonnance n° 2015-681 du 18 juin 2015, les dispositions de l'article 242 ter, dans leur rédaction issue de la présente ordonnance, s'appliquent aux distributions mises en paiement à compter du 1er janvier 2015.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000030748287", "@num": "8", "#text": "ORDONNANCE n°2015-681 du 18 juin 2015 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000030746772", "@nortexte": "FCPE1422135R", "@numtexte": "2015-681", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-06-18" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000006302650", "@num": "108", "#text": "Code général des impôts, CGI. - art. 108", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307927", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307959", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752253", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304072", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649043", "@num": "L214-17", "#text": "Code monétaire et financier - art. L214-17", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les personnes qui assurent le paiement des revenus de capitaux mobiliers visés aux articles 108 à 125 ainsi que des produits des bons ou contrats de capitalisation et placements de même nature sont tenues de déclarer l'identité et l'adresse des bénéficiaires ainsi que, par nature de revenus, le détail du montant imposable et du crédit d'impôt, le revenu brut soumis à un prélèvement et le montant dudit prélèvement et le montant des revenus exonérés.

\n
\n

Cette déclaration ne concerne pas, sauf s'agissant des produits mentionnés au 1° si leur bénéficiaire a son domicile fiscal hors de France dans un Etat membre de l'Union européenne :

\n
\n

1° Les produits et intérêts exonérés visés au 7°, 7° ter, 7° quater, 9° bis, 9° ter, 9° quater et 9° sexies de l'article 157 ;

\n
\n

2° (Sans objet) ;

\n
\n

3° Les intérêts des bons et titres placés sous le régime fiscal de l'anonymat ;

\n
\n

4° Les produits de participation distribués par une société membre d'un groupe fiscal au sens de l'article 223 A ou de l'article 223 A bis à une société membre de ce même groupe.

\n
\n

Pour l'établissement de cette déclaration, les personnes qui en assurent le paiement individualisent les intérêts des créances de toute nature et produits assimilés tels qu'énumérés par un décret transposant l'article 6 de la directive 2003/48/ CE du Conseil du 3 juin 2003 en matière de fiscalité des revenus de l'épargne sous forme de paiements d'intérêts.

\n
\n

Les revenus de cette nature provenant de la cession, du remboursement ou du rachat de parts ou actions d'organismes de placements collectifs ou entités assimilées investis à plus de 25 % en créances ou produits assimilés sont déterminés et déclarés dans des conditions prévues par décret.

\n
\n

Pour l'application des dispositions du huitième alinéa, l'organisme ou l'entité ou, à défaut de personnalité morale, son gérant ou représentant à l'égard des tiers, fournit aux personnes mentionnées au premier alinéa, dans des conditions prévues par décret, les informations nécessaires à l'appréciation de la situation de l'organisme ou entité au regard du pourcentage de 25 %. Cette situation est précisée dans les documents constitutifs ou le règlement de l'organisme ou entité ou, à défaut, dans leurs inventaires prévus à l'article L. 214-17 du code monétaire et financier. A défaut d'information, les personnes mentionnées au premier alinéa considèrent que le pourcentage de 25 % est dépassé.

\n
\n

2. (Abrogé)

\n
\n

Cette déclaration est faite dans des conditions et délais fixés par décret.

" } }, "LEGIARTI000033814206": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033814206", "URL": "article/LEGI/ARTI/00/00/33/81/42/LEGIARTI000033814206.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000033760724", "@num": "104", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 104 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000006302650", "@num": "108", "#text": "Code général des impôts, CGI. - art. 108", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307927", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307959", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752253", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304072", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649043", "@num": "L214-17", "#text": "Code monétaire et financier - art. L214-17", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les personnes qui assurent le paiement des revenus de capitaux mobiliers visés aux articles 108 à 125 ainsi que des produits des bons ou contrats de capitalisation et placements de même nature sont tenues de déclarer l'identité et l'adresse des bénéficiaires ainsi que, par nature de revenus, le détail du montant imposable et du crédit d'impôt, le revenu brut soumis à un prélèvement et le montant dudit prélèvement et le montant des revenus exonérés.

Cette déclaration ne concerne pas :

1° Les produits et intérêts exonérés visés au 7°, 7° ter, 7° quater, 9° bis, 9° ter, 9° quater et 9° sexies de l'article 157 ;

2° (Sans objet) ;

3° Les intérêts des bons et titres placés sous le régime fiscal de l'anonymat ;

4° Les produits de participation distribués par une société membre d'un groupe fiscal au sens de l'article 223 A ou de l'article 223 A bis à une société membre de ce même groupe.

Elle est obligatoirement transmise à l'administration fiscale selon un procédé informatique.

2. (Abrogé)

Cette déclaration est faite dans des conditions et délais fixés par décret.

" } }, "LEGIARTI000033852524": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033852524", "URL": "article/LEGI/ARTI/00/00/33/85/25/LEGIARTI000033852524.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à la loi n° 2016-1918 du 29 décembre 2016, l'article 15 III A : les 1°, 2° et 3° du I s'appliquent aux déclarations afférentes aux revenus perçus à compter de l'année 2017.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000033782227", "@num": "15", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 15 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000006302650", "@num": "108", "#text": "Code général des impôts, CGI. - art. 108", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307927", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307959", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752253", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304072", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649043", "@num": "L214-17", "#text": "Code monétaire et financier - art. L214-17", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les personnes qui assurent le paiement des revenus de capitaux mobiliers visés aux articles 108 à 125 ainsi que des produits des bons ou contrats de capitalisation et placements de même nature sont tenues de déclarer l'identité et l'adresse des bénéficiaires ainsi que, par nature de revenus, le détail du montant imposable et du crédit d'impôt, le revenu brut soumis à un prélèvement et le montant dudit prélèvement et le montant des revenus exonérés.

Cette déclaration ne concerne pas, sauf s'agissant des produits mentionnés au 1° si leur bénéficiaire a son domicile fiscal hors de France dans un Etat membre de l'Union européenne :

1° Les produits et intérêts exonérés visés au 7°, 7° ter, 7° quater, 9° bis, 9° ter, 9° quater et 9° sexies de l'article 157 ;

2° (Sans objet) ;

3° Les intérêts des bons et titres placés sous le régime fiscal de l'anonymat ;

4° Les produits de participation distribués par une société membre d'un groupe fiscal au sens de l'article 223 A ou de l'article 223 A bis à une société membre de ce même groupe.

Pour l'établissement de cette déclaration, les personnes qui en assurent le paiement individualisent les intérêts des créances de toute nature et produits assimilés tels qu'énumérés par un décret transposant l'article 6 de la directive 2003/48/ CE du Conseil du 3 juin 2003 en matière de fiscalité des revenus de l'épargne sous forme de paiements d'intérêts.

Les revenus de cette nature provenant de la cession, du remboursement ou du rachat de parts ou actions d'organismes de placements collectifs ou entités assimilées investis à plus de 25 % en créances ou produits assimilés sont déterminés et déclarés dans des conditions prévues par décret.

Elle est obligatoirement transmise à l'administration fiscale selon un procédé informatique.

2. (Abrogé)

Cette déclaration est faite dans des conditions et délais fixés par décret.

" } }, "LEGIARTI000036427356": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-06-08", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036427356", "URL": "article/LEGI/ARTI/00/00/36/42/73/LEGIARTI000036427356.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "@id": "LEGIARTI000036377422", "@num": "28", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 28 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000006302650", "@num": "108", "#text": "Code général des impôts, CGI. - art. 108", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307927", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307959", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752253", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304072", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649043", "@num": "L214-17", "#text": "Code monétaire et financier - art. L214-17", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les personnes qui assurent le paiement des revenus de capitaux mobiliers visés aux articles 108 à 125 ainsi que des produits des bons ou contrats de capitalisation et placements de même nature sont tenues de déclarer l'identité et l'adresse des bénéficiaires ainsi que, par nature de revenus, le détail du montant imposable et du crédit d'impôt, le revenu brut soumis à un prélèvement et le montant dudit prélèvement et le montant des revenus exonérés.

Cette déclaration ne concerne pas :

1° Les produits et intérêts exonérés visés au 7°, 7° ter, 7° quater, 9° bis, 9° ter, 9° quater et 9° sexies de l'article 157 ;

2° (Sans objet) ;

3° (Abrogé) ;

4° Les produits de participation distribués par une société membre d'un groupe fiscal au sens de l'article 223 A ou de l'article 223 A bis à une société membre de ce même groupe.

Elle est obligatoirement transmise à l'administration fiscale selon un procédé informatique.

2. (Abrogé)

Cette déclaration est faite dans des conditions et délais fixés par décret.

" } }, "LEGIARTI000036432362": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1741", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-10-25", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036432362", "URL": "article/LEGI/ARTI/00/00/36/43/23/LEGIARTI000036432362.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029336766", "@num": "4", "#text": "Ordonnance n° 2004-559 du 17 juin 2004 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438720", "@nortexte": "ECOX0400035R", "@numtexte": "2004-559", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000024247674", "@num": "7", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000031086665", "@num": "8", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000045807083", "@num": "12", "#text": "Décret n°2009-158\n du 11 février 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020246872", "@nortexte": "ECEM0824646D", "@numtexte": "2009-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-11" }, { "@id": "LEGIARTI000020672293", "@num": "32", "#text": "LOI n°2009-594\n du 27 mai 2009 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000021579930", "@num": "23", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000024612915", "@num": "2", "#text": "Arrêté du 28 septembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000045278826", "@num": "6", "#text": "Arrêté du 28 septembre 2011 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000031882318", "@num": "3", "#text": "Arrêté du 2 novembre 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000024774282", "@num": "4", "#text": "Arrêté du 2 novembre 2011 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000037389545", "@num": "45", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922107", "@num": "93", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 93 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922109", "@num": "94", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 94 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922111", "@num": "95", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 95 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037201911", "@num": "96", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 96 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389425", "@num": "97", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 97 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389362", "@num": "98", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 98 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389302", "@num": "99", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 99 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389227", "@num": "39", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 39 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943105", "@num": "62", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 62 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943107", "@num": "63", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 63 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943109", "@num": "64", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 64 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943111", "@num": "65", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 65 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389137", "@num": "66", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 66 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389165", "@num": "67", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 67 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389109", "@num": "68", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 68 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000036377684", "@num": "106", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 106 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000039010934", "@num": "3", "#text": "Décret n°2019-912 du 30 août 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000039002415", "@nortexte": "JUSB1914385D", "@numtexte": "2019-912", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-30" }, { "@id": "LEGIARTI000041403854", "@num": "1", "#text": "Décret n°2019-1590 du 31 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039727443", "@nortexte": "ECOT1932857D", "@numtexte": "2019-1590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000043304345", "@num": "1", "#text": "Décret n°2021-344 du 29 mars 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043303004", "@nortexte": "LOGL2027846D", "@numtexte": "2021-344", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-29" }, { "@id": "LEGIARTI000043952635", "#text": "Décret n°2021-1103 du 20 août 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000043950980", "@nortexte": "JUSB2123289D", "@numtexte": "2021-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-20" }, { "@id": "LEGIARTI000044622586", "@num": "1", "#text": "Décret n°2021-1822 du 27 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044572072", "@nortexte": "JUSB2132679D", "@numtexte": "2021-1822", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-27" }, { "@id": "LEGIARTI000046174897", "@num": "1", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174899", "@num": "2", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046439206", "@num": "3", "#text": "Arrêté du 12 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGIARTI000046439208", "@num": "4", "#text": "Arrêté du 12 septembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGITEXT000049295653", "#text": "Décret n°2024-235 du 18 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000049295676", "@num": "2", "#text": "Décret n°2024-235 du 18 mars 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGITEXT000050772929", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050771533", "@nortexte": "BCPE2430347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000050981627", "@num": "11", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000050981617", "@num": "6", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000018617968", "@num": "46 quindecies N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies N (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637242", "@num": "Annexe Tableau IV-IV", "#text": "Code de l'organisation judiciaire - art. Annexe Tableau IV-IV (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043749719", "@num": "R211-4", "#text": "Code de l'organisation judiciaire - art. R211-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293161", "@num": "L2141-1", "#text": "Code de la commande publique - art. L2141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293128", "@num": "L2341-1", "#text": "Code de la commande publique - art. L2341-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048255412", "@num": "L2621-1", "#text": "Code de la commande publique - art. L2621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338669", "@num": "L2623-1", "#text": "Code de la commande publique - art. L2623-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338652", "@num": "L2631-1", "#text": "Code de la commande publique - art. L2631-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704675", "@num": "L2633-1", "#text": "Code de la commande publique - art. L2633-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338631", "@num": "L2641-1", "#text": "Code de la commande publique - art. L2641-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704697", "@num": "L2643-1", "#text": "Code de la commande publique - art. L2643-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254602", "@num": "L2651-2", "#text": "Code de la commande publique - art. L2651-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704721", "@num": "L2651-4", "#text": "Code de la commande publique - art. L2651-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537295", "@num": "L2661-2", "#text": "Code de la commande publique - art. L2661-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657410", "@num": "L2661-4", "#text": "Code de la commande publique - art. L2661-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537249", "@num": "L2671-2", "#text": "Code de la commande publique - art. L2671-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657365", "@num": "L2671-4", "#text": "Code de la commande publique - art. L2671-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590277", "@num": "L2681-2", "#text": "Code de la commande publique - art. L2681-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704781", "@num": "L2681-4", "#text": "Code de la commande publique - art. L2681-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293065", "@num": "L3123-1", "#text": "Code de la commande publique - art. L3123-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254640", "@num": "L3321-1", "#text": "Code de la commande publique - art. L3321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037705223", "@num": "L3331-1", "#text": "Code de la commande publique - art. L3331-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590802", "@num": "L3341-1", "#text": "Code de la commande publique - art. L3341-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048256128", "@num": "L3351-2", "#text": "Code de la commande publique - art. L3351-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534940", "@num": "L3361-2", "#text": "Code de la commande publique - art. L3361-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534991", "@num": "L3371-2", "#text": "Code de la commande publique - art. L3371-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038591027", "@num": "L3381-2", "#text": "Code de la commande publique - art. L3381-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861110", "@num": "28-2", "#text": "Code de procédure pénale - art. 28-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049778681", "@num": "41-1-2", "#text": "Code de procédure pénale - art. 41-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044550454", "@num": "56-1-2", "#text": "Code de procédure pénale - art. 56-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049531736", "@num": "704", "#text": "Code de procédure pénale - art. 704 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779495", "@num": "705", "#text": "Code de procédure pénale - art. 705 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047860986", "@num": "706-1-1", "#text": "Code de procédure pénale - art. 706-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083018", "@num": "L4316-13", "#text": "Code des transports - art. L4316-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177074", "@num": "R3113-26", "#text": "Code des transports - art. R3113-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177288", "@num": "R3211-27", "#text": "Code des transports - art. R3211-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982740", "@num": "R4421-12", "#text": "Code des transports - art. R4421-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982317", "@num": "R4422-12", "#text": "Code des transports - art. R4422-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034117037", "@num": "L222-11", "#text": "Code du sport. - art. L222-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071318", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024197762", "@num": "L1414-4", "#text": "Code général des collectivités territoriales - art. L1414-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313753", "@num": "1742", "#text": "Code général des impôts, CGI. - art. 1742 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046859818", "@num": "1743", "#text": "Code général des impôts, CGI. - art. 1743 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313755", "@num": "1745", "#text": "Code général des impôts, CGI. - art. 1745 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238730", "@num": "371 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077268", "@num": "95 ZH", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077276", "@num": "95 ZK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612500", "@num": "L561-23", "#text": "Code monétaire et financier - art. L561-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611269", "@num": "L561-29", "#text": "Code monétaire et financier - art. L561-29 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041578041", "@num": "L561-31", "#text": "Code monétaire et financier - art. L561-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860472", "@num": "L711-19", "#text": "Code monétaire et financier - art. L711-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860470", "@num": "L711-20", "#text": "Code monétaire et financier - art. L711-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614524", "@num": "L711-21", "#text": "Code monétaire et financier - art. L711-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614497", "@num": "L725-3", "#text": "Code monétaire et financier - art. L725-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021762713", "@num": "L735-3", "#text": "Code monétaire et financier - art. L735-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570494", "@num": "L745-13", "#text": "Code monétaire et financier - art. L745-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570419", "@num": "L755-13", "#text": "Code monétaire et financier - art. L755-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570344", "@num": "L765-13", "#text": "Code monétaire et financier - art. L765-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236275", "@num": "L772-3", "#text": "Code monétaire et financier - art. L772-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236281", "@num": "L772-5", "#text": "Code monétaire et financier - art. L772-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236297", "@num": "L772-9", "#text": "Code monétaire et financier - art. L772-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361403", "@num": "L773-42", "#text": "Code monétaire et financier - art. L773-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361355", "@num": "L774-42", "#text": "Code monétaire et financier - art. L774-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050379673", "@num": "L775-36", "#text": "Code monétaire et financier - art. L775-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041461651", "@num": "R151-10", "#text": "Code monétaire et financier - art. R151-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045071328", "@num": "131-26-2", "#text": "Code pénal - art. 131-26-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315500", "@num": "L227", "#text": "Livre des procédures fiscales - art. L227 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315503", "@num": "L231", "#text": "Livre des procédures fiscales - art. L231 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175302", "@num": "L233", "#text": "Livre des procédures fiscales - art. L233 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315501", "@num": "L229", "#text": "Livre des procédures fiscales - art. L229", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417290", "@num": "131-26", "#text": "Code pénal - art. 131-26", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417308", "@num": "131-35", "#text": "Code pénal - art. 131-35", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006418752", "@num": "441-1", "#text": "Code pénal - art. 441-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L229 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L230 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L231 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147294", "@fin": "2999-01-01", "#text": "C : Sanctions pénales", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243189", "@fin": "1979-07-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312980", "@fin": "1982-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312981", "@fin": "1983-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312982", "@fin": "1987-07-09", "@num": "1741", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312983", "@fin": "1994-09-02", "@num": "1741", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312984", "@fin": "1995-10-27", "@num": "1741", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312985", "@fin": "2002-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312986", "@fin": "2006-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312987", "@fin": "2009-05-14", "@num": "1741", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020630646", "@fin": "2010-12-11", "@num": "1741", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023225108", "@fin": "2011-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2010-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412132", "@fin": "2012-03-16", "@num": "1741", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516552", "@fin": "2013-10-13", "@num": "1741", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028059968", "@fin": "2013-12-08", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-10-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028311970", "@fin": "2018-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432362", "@fin": "2018-10-25", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526294", "@fin": "2023-12-31", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838817", "@fin": "2999-01-01", "@num": "1741", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les peines sont portées à 3 000 000 € et sept ans d'emprisonnement lorsque les faits ont été commis en bande organisée ou réalisés ou facilités au moyen :

1° Soit de comptes ouverts ou de contrats souscrits auprès d'organismes établis à l'étranger ;

2° Soit de l'interposition de personnes physiques ou morales ou de tout organisme, fiducie ou institution comparable établis à l'étranger ;

3° Soit de l'usage d'une fausse identité ou de faux documents, au sens de l'article 441-1 du code pénal, ou de toute autre falsification ;

4° Soit d'une domiciliation fiscale fictive ou artificielle à l'étranger ;

5° Soit d'un acte fictif ou artificiel ou de l'interposition d'une entité fictive ou artificielle.

Toutefois, cette disposition n'est applicable, en cas de dissimulation, que si celle-ci excède le dixième de la somme imposable ou le chiffre de 153 €.

Le prononcé des peines complémentaires d'interdiction des droits civiques, civils et de famille, mentionnés à l'article 131-26 du code pénal, est obligatoire à l'encontre de toute personne coupable du délit prévu aux deuxième à huitième alinéas du présent article, du recel de ce délit ou de son blanchiment. Toutefois, la juridiction peut, par une décision spécialement motivée, décider de ne pas prononcer lesdites peines complémentaires, en considération des circonstances de l'infraction et de la personnalité de son auteur. La condamnation à l'inéligibilité est mentionnée pendant toute sa durée au bulletin n° 2 du casier judiciaire prévu à l'article 775 du code de procédure pénale. Ces interdictions ne peuvent excéder dix ans à l'encontre d'une personne exerçant une fonction de membre du Gouvernement ou un mandat électif public au moment des faits, et cinq ans pour toute autre personne.

La juridiction peut, en outre, ordonner l'affichage de la décision prononcée et la diffusion de celle-ci dans les conditions prévues aux articles 131-35 ou 131-39 du code pénal.

Les poursuites sont engagées dans les conditions prévues aux articles L. 229 à L. 231 du livre des procédures fiscales.

" } }, "LEGIARTI000037526294": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1741", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2018-10-25" } }, "META_COMMUN": { "ID": "LEGIARTI000037526294", "URL": "article/LEGI/ARTI/00/00/37/52/62/LEGIARTI000037526294.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029336766", "@num": "4", "#text": "Ordonnance n° 2004-559 du 17 juin 2004 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438720", "@nortexte": "ECOX0400035R", "@numtexte": "2004-559", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000024247674", "@num": "7", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000031086665", "@num": "8", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000045807083", "@num": "12", "#text": "Décret n°2009-158\n du 11 février 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020246872", "@nortexte": "ECEM0824646D", "@numtexte": "2009-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-11" }, { "@id": "LEGIARTI000020672293", "@num": "32", "#text": "LOI n°2009-594\n du 27 mai 2009 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000021579930", "@num": "23", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000024612915", "@num": "2", "#text": "Arrêté du 28 septembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000045278826", "@num": "6", "#text": "Arrêté du 28 septembre 2011 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000031882318", "@num": "3", "#text": "Arrêté du 2 novembre 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000024774282", "@num": "4", "#text": "Arrêté du 2 novembre 2011 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000037389545", "@num": "45", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922107", "@num": "93", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 93 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922109", "@num": "94", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 94 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922111", "@num": "95", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 95 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037201911", "@num": "96", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 96 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389425", "@num": "97", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 97 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389362", "@num": "98", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 98 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389302", "@num": "99", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 99 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389227", "@num": "39", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 39 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943105", "@num": "62", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 62 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943107", "@num": "63", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 63 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943109", "@num": "64", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 64 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943111", "@num": "65", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 65 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389137", "@num": "66", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 66 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389165", "@num": "67", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 67 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389109", "@num": "68", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 68 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037520294", "@num": "16", "#text": "LOI n°2018-898 du 23 octobre 2018 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000037518803", "@nortexte": "CPAE1805937L", "@numtexte": "2018-898", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-10-23" }, { "@id": "LEGIARTI000037520308", "@num": "23", "#text": "LOI n°2018-898 du 23 octobre 2018 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000037518803", "@nortexte": "CPAE1805937L", "@numtexte": "2018-898", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-10-23" }, { "@id": "LEGIARTI000039010934", "@num": "3", "#text": "Décret n°2019-912 du 30 août 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000039002415", "@nortexte": "JUSB1914385D", "@numtexte": "2019-912", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-30" }, { "@id": "LEGIARTI000041403854", "@num": "1", "#text": "Décret n°2019-1590 du 31 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039727443", "@nortexte": "ECOT1932857D", "@numtexte": "2019-1590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000043304345", "@num": "1", "#text": "Décret n°2021-344 du 29 mars 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043303004", "@nortexte": "LOGL2027846D", "@numtexte": "2021-344", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-29" }, { "@id": "LEGIARTI000043952635", "#text": "Décret n°2021-1103 du 20 août 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000043950980", "@nortexte": "JUSB2123289D", "@numtexte": "2021-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-20" }, { "@id": "LEGIARTI000044622586", "@num": "1", "#text": "Décret n°2021-1822 du 27 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044572072", "@nortexte": "JUSB2132679D", "@numtexte": "2021-1822", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-27" }, { "@id": "LEGIARTI000046174897", "@num": "1", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174899", "@num": "2", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046439206", "@num": "3", "#text": "Arrêté du 12 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGIARTI000046439208", "@num": "4", "#text": "Arrêté du 12 septembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGITEXT000049295653", "#text": "Décret n°2024-235 du 18 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000049295676", "@num": "2", "#text": "Décret n°2024-235 du 18 mars 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGITEXT000050772929", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050771533", "@nortexte": "BCPE2430347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000050981627", "@num": "11", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000050981617", "@num": "6", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000018617968", "@num": "46 quindecies N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies N (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637242", "@num": "Annexe Tableau IV-IV", "#text": "Code de l'organisation judiciaire - art. Annexe Tableau IV-IV (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043749719", "@num": "R211-4", "#text": "Code de l'organisation judiciaire - art. R211-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293161", "@num": "L2141-1", "#text": "Code de la commande publique - art. L2141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293128", "@num": "L2341-1", "#text": "Code de la commande publique - art. L2341-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048255412", "@num": "L2621-1", "#text": "Code de la commande publique - art. L2621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338669", "@num": "L2623-1", "#text": "Code de la commande publique - art. L2623-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338652", "@num": "L2631-1", "#text": "Code de la commande publique - art. L2631-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704675", "@num": "L2633-1", "#text": "Code de la commande publique - art. L2633-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338631", "@num": "L2641-1", "#text": "Code de la commande publique - art. L2641-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704697", "@num": "L2643-1", "#text": "Code de la commande publique - art. L2643-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254602", "@num": "L2651-2", "#text": "Code de la commande publique - art. L2651-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704721", "@num": "L2651-4", "#text": "Code de la commande publique - art. L2651-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537295", "@num": "L2661-2", "#text": "Code de la commande publique - art. L2661-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657410", "@num": "L2661-4", "#text": "Code de la commande publique - art. L2661-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537249", "@num": "L2671-2", "#text": "Code de la commande publique - art. L2671-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657365", "@num": "L2671-4", "#text": "Code de la commande publique - art. L2671-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590277", "@num": "L2681-2", "#text": "Code de la commande publique - art. L2681-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704781", "@num": "L2681-4", "#text": "Code de la commande publique - art. L2681-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293065", "@num": "L3123-1", "#text": "Code de la commande publique - art. L3123-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254640", "@num": "L3321-1", "#text": "Code de la commande publique - art. L3321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037705223", "@num": "L3331-1", "#text": "Code de la commande publique - art. L3331-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590802", "@num": "L3341-1", "#text": "Code de la commande publique - art. L3341-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048256128", "@num": "L3351-2", "#text": "Code de la commande publique - art. L3351-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534940", "@num": "L3361-2", "#text": "Code de la commande publique - art. L3361-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534991", "@num": "L3371-2", "#text": "Code de la commande publique - art. L3371-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038591027", "@num": "L3381-2", "#text": "Code de la commande publique - art. L3381-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861110", "@num": "28-2", "#text": "Code de procédure pénale - art. 28-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049778681", "@num": "41-1-2", "#text": "Code de procédure pénale - art. 41-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044550454", "@num": "56-1-2", "#text": "Code de procédure pénale - art. 56-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049531736", "@num": "704", "#text": "Code de procédure pénale - art. 704 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779495", "@num": "705", "#text": "Code de procédure pénale - art. 705 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047860986", "@num": "706-1-1", "#text": "Code de procédure pénale - art. 706-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083018", "@num": "L4316-13", "#text": "Code des transports - art. L4316-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177074", "@num": "R3113-26", "#text": "Code des transports - art. R3113-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177288", "@num": "R3211-27", "#text": "Code des transports - art. R3211-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982740", "@num": "R4421-12", "#text": "Code des transports - art. R4421-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982317", "@num": "R4422-12", "#text": "Code des transports - art. R4422-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034117037", "@num": "L222-11", "#text": "Code du sport. - art. L222-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071318", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024197762", "@num": "L1414-4", "#text": "Code général des collectivités territoriales - art. L1414-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313753", "@num": "1742", "#text": "Code général des impôts, CGI. - art. 1742 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046859818", "@num": "1743", "#text": "Code général des impôts, CGI. - art. 1743 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313755", "@num": "1745", "#text": "Code général des impôts, CGI. - art. 1745 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238730", "@num": "371 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077268", "@num": "95 ZH", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077276", "@num": "95 ZK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612500", "@num": "L561-23", "#text": "Code monétaire et financier - art. L561-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611269", "@num": "L561-29", "#text": "Code monétaire et financier - art. L561-29 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041578041", "@num": "L561-31", "#text": "Code monétaire et financier - art. L561-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860472", "@num": "L711-19", "#text": "Code monétaire et financier - art. L711-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860470", "@num": "L711-20", "#text": "Code monétaire et financier - art. L711-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614524", "@num": "L711-21", "#text": "Code monétaire et financier - art. L711-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614497", "@num": "L725-3", "#text": "Code monétaire et financier - art. L725-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021762713", "@num": "L735-3", "#text": "Code monétaire et financier - art. L735-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570494", "@num": "L745-13", "#text": "Code monétaire et financier - art. L745-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570419", "@num": "L755-13", "#text": "Code monétaire et financier - art. L755-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570344", "@num": "L765-13", "#text": "Code monétaire et financier - art. L765-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236275", "@num": "L772-3", "#text": "Code monétaire et financier - art. L772-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236281", "@num": "L772-5", "#text": "Code monétaire et financier - art. L772-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236297", "@num": "L772-9", "#text": "Code monétaire et financier - art. L772-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361403", "@num": "L773-42", "#text": "Code monétaire et financier - art. L773-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361355", "@num": "L774-42", "#text": "Code monétaire et financier - art. L774-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050379673", "@num": "L775-36", "#text": "Code monétaire et financier - art. L775-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041461651", "@num": "R151-10", "#text": "Code monétaire et financier - art. R151-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045071328", "@num": "131-26-2", "#text": "Code pénal - art. 131-26-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315500", "@num": "L227", "#text": "Livre des procédures fiscales - art. L227 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315503", "@num": "L231", "#text": "Livre des procédures fiscales - art. L231 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175302", "@num": "L233", "#text": "Livre des procédures fiscales - art. L233 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037527033", "@num": "L229", "#text": "Livre des procédures fiscales - art. L229 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417290", "@num": "131-26", "#text": "Code pénal - art. 131-26", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417308", "@num": "131-35", "#text": "Code pénal - art. 131-35", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006418752", "@num": "441-1", "#text": "Code pénal - art. 441-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006578308", "@num": "775", "#text": "Code de procédure pénale - art. 775 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L229 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L230 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L231 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147294", "@fin": "2999-01-01", "#text": "C : Sanctions pénales", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243189", "@fin": "1979-07-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312980", "@fin": "1982-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312981", "@fin": "1983-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312982", "@fin": "1987-07-09", "@num": "1741", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312983", "@fin": "1994-09-02", "@num": "1741", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312984", "@fin": "1995-10-27", "@num": "1741", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312985", "@fin": "2002-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312986", "@fin": "2006-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312987", "@fin": "2009-05-14", "@num": "1741", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020630646", "@fin": "2010-12-11", "@num": "1741", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023225108", "@fin": "2011-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2010-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412132", "@fin": "2012-03-16", "@num": "1741", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516552", "@fin": "2013-10-13", "@num": "1741", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028059968", "@fin": "2013-12-08", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-10-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028311970", "@fin": "2018-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432362", "@fin": "2018-10-25", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526294", "@fin": "2023-12-31", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838817", "@fin": "2999-01-01", "@num": "1741", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les peines sont portées à sept ans d'emprisonnement et à une amende de 3 000 000 €, dont le montant peut être porté au double du produit tiré de l'infraction, lorsque les faits ont été commis en bande organisée ou réalisés ou facilités au moyen :

1° Soit de comptes ouverts ou de contrats souscrits auprès d'organismes établis à l'étranger ;

2° Soit de l'interposition de personnes physiques ou morales ou de tout organisme, fiducie ou institution comparable établis à l'étranger ;

3° Soit de l'usage d'une fausse identité ou de faux documents, au sens de l'article 441-1 du code pénal, ou de toute autre falsification ;

4° Soit d'une domiciliation fiscale fictive ou artificielle à l'étranger ;

5° Soit d'un acte fictif ou artificiel ou de l'interposition d'une entité fictive ou artificielle.

Toutefois, cette disposition n'est applicable, en cas de dissimulation, que si celle-ci excède le dixième de la somme imposable ou le chiffre de 153 €.

La juridiction ordonne l'affichage de la décision prononcée et la diffusion de celle-ci dans les conditions prévues aux articles 131-35 ou 131-39 du code pénal. Elle peut toutefois, par une décision spécialement motivée, décider de ne pas ordonner l'affichage de la décision prononcée et la diffusion de celle-ci, en considération des circonstances de l'infraction et de la personnalité de son auteur.

Les poursuites sont engagées dans les conditions prévues aux articles L. 229 à L. 231 du livre des procédures fiscales.

" } }, "LEGIARTI000038687167": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-06-03", "DATE_DEBUT": "2019-06-08" } }, "META_COMMUN": { "ID": "LEGIARTI000038687167", "URL": "article/LEGI/ARTI/00/00/38/68/71/LEGIARTI000038687167.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence de l’article 117-I et III de la loi n° 2018-1317 du 28 décembre 2018.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "@id": "LEGIARTI000044988836", "@num": "28", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 28 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000038617837", "@num": "1", "#text": "Décret n°2019-559 du 6 juin 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038559363", "@nortexte": "ECOE1907435D", "@numtexte": "2019-559", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000006302650", "@num": "108", "#text": "Code général des impôts, CGI. - art. 108", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307927", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307959", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752253", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304072", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649043", "@num": "L214-17", "#text": "Code monétaire et financier - art. L214-17", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les personnes qui assurent le paiement des revenus de capitaux mobiliers visés aux articles 108 à 125 ainsi que des produits des bons ou contrats de capitalisation et placements de même nature sont tenues de déclarer l'identité et l'adresse des bénéficiaires ainsi que, par nature de revenus, le détail du montant imposable et du crédit d'impôt, le revenu brut soumis à un prélèvement et le montant dudit prélèvement et le montant des revenus exonérés.

Cette déclaration ne concerne pas :

1° Les produits et intérêts exonérés visés au 7°, 7° ter, 7° quater, 9° bis, 9° ter et 9° quater de l'article 157 ;

2° (Sans objet) ;

3° (Abrogé) ;

4° Les produits de participation distribués par une société membre d'un groupe fiscal au sens de l'article 223 A ou de l'article 223 A bis à une société membre de ce même groupe.

Elle est obligatoirement transmise à l'administration fiscale selon un procédé informatique.

2. (Abrogé)

Cette déclaration est faite dans des conditions et délais fixés par décret.

" } }, "LEGIARTI000047622843": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "242 ter", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-06-03" } }, "META_COMMUN": { "ID": "LEGIARTI000047622843", "URL": "article/LEGI/ARTI/00/00/47/62/28/LEGIARTI000047622843.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence de l’article 117-I et III de la loi n° 2018-1317 du 28 décembre 2018.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006720821", "@num": "8", "#text": "Décret n°90-116 du 5 février 1990 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000524256", "@nortexte": "ECOZ9000002D", "@numtexte": "90-116", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-02-05" }, { "@id": "LEGITEXT000020789442", "#text": "Arrêté du 6 mai 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789446", "@num": "1", "#text": "Arrêté du 6 mai 2009 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGIARTI000020789448", "@num": "4", "#text": "Arrêté du 6 mai 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020788191", "@nortexte": "BCFL0911864A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-05-06" }, { "@id": "LEGITEXT000031181296", "#text": "ARRÊTÉ du 11 août 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031180689", "@nortexte": "FCPE1519883A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-08-11" }, { "@id": "LEGITEXT000031347179", "#text": "ARRÊTÉ du 5 octobre 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGIARTI000035362674", "@num": "5", "#text": "ARRÊTÉ du 5 octobre 2015 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031345623", "@nortexte": "FCPE1524279A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-10-05" }, { "@id": "LEGITEXT000034447657", "#text": "Arrêté du 18 avril 2017 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000034443343", "@nortexte": "ECFE1711729A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2017-04-18" }, { "@id": "LEGIARTI000051216342", "@num": "28", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 28 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000041584096", "@num": "2", "#text": "Décret n°2020-122 du 13 février 2020 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041579664", "@nortexte": "ECOE1920233D", "@numtexte": "2020-122", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-02-13" }, { "@id": "LEGITEXT000042367266", "#text": "Arrêté du 23 septembre 2020 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042365068", "@nortexte": "CCPE2020888A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-09-23" }, { "@id": "LEGIARTI000043891935", "@num": "1", "#text": "Décret n°2021-1023 du 30 juillet 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043884701", "@nortexte": "ECOT2114998D", "@numtexte": "2021-1023", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-07-30" }, { "@id": "LEGIARTI000047619522", "@num": "1", "#text": "Décret n°2023-422 du 31 mai 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000047618675", "@nortexte": "ECOE2306445D", "@numtexte": "2023-422", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2023-05-31" }, { "@id": "LEGITEXT000050735737", "#text": "Décret n°2024-1125 du 4 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000050735752", "@num": "1", "#text": "Décret n°2024-1125 du 4 décembre 2024 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000050730739", "@nortexte": "ECOE2417790D", "@numtexte": "2024-1125", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-12-04" }, { "@id": "LEGIARTI000006302650", "@num": "108", "#text": "Code général des impôts, CGI. - art. 108", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428099", "@num": "124 D", "#text": "Code général des impôts, CGI. - art. 124 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526815", "@num": "125-0 A", "#text": "Code général des impôts, CGI. - art. 125-0 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307927", "@num": "157", "#text": "Code général des impôts, CGI. - art. 157", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307959", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027758027", "@num": "1649 AC", "#text": "Code général des impôts, CGI. - art. 1649 AC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051215709", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030752253", "@num": "199 ter", "#text": "Code général des impôts, CGI. - art. 199 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304072", "@num": "238 septies B", "#text": "Code général des impôts, CGI. - art. 238 septies B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815212", "@num": "242 ter B", "#text": "Code général des impôts, CGI. - art. 242 ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464251", "@num": "242 ter C", "#text": "Code général des impôts, CGI. - art. 242 ter C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028404639", "@num": "242 ter D", "#text": "Code général des impôts, CGI. - art. 242 ter D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028442478", "@num": "242 ter E", "#text": "Code général des impôts, CGI. - art. 242 ter E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304156", "@num": "243 ter", "#text": "Code général des impôts, CGI. - art. 243 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311285", "@num": "990 C", "#text": "Code général des impôts, CGI. - art. 990 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041589970", "@num": "74-0 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 74-0 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293903", "@num": "91 quater B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293913", "@num": "91 quater G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 91 quater G (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179739", "@num": "41 DA", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 DA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894666", "@num": "41 ZZ quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043894661", "@num": "41 ZZ quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 ZZ quinquies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297802", "@num": "41 duodecies O", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 duodecies O (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624950", "@num": "41 septdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies J (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624945", "@num": "41 septdecies N", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies N (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624940", "@num": "41 septdecies R", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies R (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025624936", "@num": "41 septdecies U", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 septdecies U (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799380", "@num": "41 sexdecies H", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027799375", "@num": "41 sexdecies J", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 41 sexdecies J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100804", "@num": "49 D", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037100796", "@num": "49 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702629", "@num": "49 I quater", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quater (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702618", "@num": "49 I quinquies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I quinquies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702607", "@num": "49 I sexies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I sexies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032702636", "@num": "49 I ter", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 49 I ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301965", "@num": "188 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 188 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050735773", "@num": "41 JB", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 41 JB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006649043", "@num": "L214-17", "#text": "Code monétaire et financier - art. L214-17", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179625", "@fin": "2999-01-01", "#text": "XIX : Déclaration des revenus de capitaux mobiliers (IFU)", "@debut": "1983-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162553", "@fin": "2999-01-01", "#text": "Section II : Impôt sur le revenu et impôt sur les sociétés", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147021", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions communes aux impôts et taxes, revenus et bénéfices visés aux chapitres I à III", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133844", "@fin": "2999-01-01", "#text": "Titre premier : Impôts directs et taxes assimilées", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114494", "@fin": "2999-01-01", "#text": "Première Partie : Impôts d'État", "@debut": "1952-02-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309172", "@fin": "1983-12-30", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309173", "@fin": "1991-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1983-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309174", "@fin": "1999-03-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1991-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309175", "@fin": "2003-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309176", "@fin": "2004-12-31", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309177", "@fin": "2005-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2004-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309178", "@fin": "2006-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309179", "@fin": "2009-04-10", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020549093", "@fin": "2010-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021658064", "@fin": "2011-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374012", "@fin": "2011-08-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024445355", "@fin": "2013-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2011-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026946655", "@fin": "2015-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030752239", "@fin": "2017-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033852524", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033814206", "@fin": "2018-01-01", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036427356", "@fin": "2019-06-08", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038687167", "@fin": "2023-06-03", "@num": "242 ter", "@etat": "MODIFIE", "@debut": "2019-06-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000047622843", "@fin": "2999-01-01", "@num": "242 ter", "@etat": "VIGUEUR", "@debut": "2023-06-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Les personnes qui assurent le paiement des revenus de capitaux mobiliers visés aux articles 108 à 125 ainsi que des produits des bons ou contrats de capitalisation et placements de même nature sont tenues de déclarer l'identité et l'adresse des bénéficiaires ainsi que, par nature de revenus, le détail du montant imposable et du crédit d'impôt, le revenu brut soumis à un prélèvement et le montant dudit prélèvement et le montant des revenus exonérés.

Cette déclaration ne concerne pas :

1° Les produits et intérêts exonérés visés au 7°, 7° ter, 7° quater, 9° bis et 9° quater de l'article 157 ;

2° (Sans objet) ;

3° (Abrogé) ;

4° Les produits de participation distribués par une société membre d'un groupe fiscal au sens de l'article 223 A ou de l'article 223 A bis à une société membre de ce même groupe.

Elle est obligatoirement transmise à l'administration fiscale selon un procédé informatique.

2. (Abrogé)

Cette déclaration est faite dans des conditions et délais fixés par décret.

" } }, "LEGIARTI000048838817": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1741", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048838817", "URL": "article/LEGI/ARTI/00/00/48/83/88/LEGIARTI000048838817.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029336766", "@num": "4", "#text": "Ordonnance n° 2004-559 du 17 juin 2004 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438720", "@nortexte": "ECOX0400035R", "@numtexte": "2004-559", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000024247674", "@num": "7", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000031086665", "@num": "8", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000045807083", "@num": "12", "#text": "Décret n°2009-158\n du 11 février 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020246872", "@nortexte": "ECEM0824646D", "@numtexte": "2009-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-11" }, { "@id": "LEGIARTI000020672293", "@num": "32", "#text": "LOI n°2009-594\n du 27 mai 2009 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000021579930", "@num": "23", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000024612915", "@num": "2", "#text": "Arrêté du 28 septembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000045278826", "@num": "6", "#text": "Arrêté du 28 septembre 2011 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000031882318", "@num": "3", "#text": "Arrêté du 2 novembre 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000024774282", "@num": "4", "#text": "Arrêté du 2 novembre 2011 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000037389545", "@num": "45", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922107", "@num": "93", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 93 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922109", "@num": "94", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 94 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922111", "@num": "95", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 95 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037201911", "@num": "96", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 96 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389425", "@num": "97", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 97 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389362", "@num": "98", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 98 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389302", "@num": "99", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 99 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389227", "@num": "39", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 39 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943105", "@num": "62", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 62 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943107", "@num": "63", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 63 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943109", "@num": "64", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 64 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943111", "@num": "65", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 65 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389137", "@num": "66", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 66 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389165", "@num": "67", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 67 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389109", "@num": "68", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 68 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000039010934", "@num": "3", "#text": "Décret n°2019-912 du 30 août 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000039002415", "@nortexte": "JUSB1914385D", "@numtexte": "2019-912", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-30" }, { "@id": "LEGIARTI000041403854", "@num": "1", "#text": "Décret n°2019-1590 du 31 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039727443", "@nortexte": "ECOT1932857D", "@numtexte": "2019-1590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000043304345", "@num": "1", "#text": "Décret n°2021-344 du 29 mars 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043303004", "@nortexte": "LOGL2027846D", "@numtexte": "2021-344", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-29" }, { "@id": "LEGIARTI000043952635", "#text": "Décret n°2021-1103 du 20 août 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000043950980", "@nortexte": "JUSB2123289D", "@numtexte": "2021-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-20" }, { "@id": "LEGIARTI000044622586", "@num": "1", "#text": "Décret n°2021-1822 du 27 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044572072", "@nortexte": "JUSB2132679D", "@numtexte": "2021-1822", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-27" }, { "@id": "LEGIARTI000046174897", "@num": "1", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174899", "@num": "2", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046439206", "@num": "3", "#text": "Arrêté du 12 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGIARTI000046439208", "@num": "4", "#text": "Arrêté du 12 septembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGIARTI000048769193", "@num": "114", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 114", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGITEXT000049295653", "#text": "Décret n°2024-235 du 18 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000049295676", "@num": "2", "#text": "Décret n°2024-235 du 18 mars 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGITEXT000050772929", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050771533", "@nortexte": "BCPE2430347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000050981627", "@num": "11", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000050981617", "@num": "6", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000018617968", "@num": "46 quindecies N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies N (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637242", "@num": "Annexe Tableau IV-IV", "#text": "Code de l'organisation judiciaire - art. Annexe Tableau IV-IV (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043749719", "@num": "R211-4", "#text": "Code de l'organisation judiciaire - art. R211-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293161", "@num": "L2141-1", "#text": "Code de la commande publique - art. L2141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293128", "@num": "L2341-1", "#text": "Code de la commande publique - art. L2341-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048255412", "@num": "L2621-1", "#text": "Code de la commande publique - art. L2621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338669", "@num": "L2623-1", "#text": "Code de la commande publique - art. L2623-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338652", "@num": "L2631-1", "#text": "Code de la commande publique - art. L2631-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704675", "@num": "L2633-1", "#text": "Code de la commande publique - art. L2633-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338631", "@num": "L2641-1", "#text": "Code de la commande publique - art. L2641-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704697", "@num": "L2643-1", "#text": "Code de la commande publique - art. L2643-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254602", "@num": "L2651-2", "#text": "Code de la commande publique - art. L2651-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704721", "@num": "L2651-4", "#text": "Code de la commande publique - art. L2651-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537295", "@num": "L2661-2", "#text": "Code de la commande publique - art. L2661-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657410", "@num": "L2661-4", "#text": "Code de la commande publique - art. L2661-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537249", "@num": "L2671-2", "#text": "Code de la commande publique - art. L2671-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657365", "@num": "L2671-4", "#text": "Code de la commande publique - art. L2671-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590277", "@num": "L2681-2", "#text": "Code de la commande publique - art. L2681-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704781", "@num": "L2681-4", "#text": "Code de la commande publique - art. L2681-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293065", "@num": "L3123-1", "#text": "Code de la commande publique - art. L3123-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254640", "@num": "L3321-1", "#text": "Code de la commande publique - art. L3321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037705223", "@num": "L3331-1", "#text": "Code de la commande publique - art. L3331-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590802", "@num": "L3341-1", "#text": "Code de la commande publique - art. L3341-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048256128", "@num": "L3351-2", "#text": "Code de la commande publique - art. L3351-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534940", "@num": "L3361-2", "#text": "Code de la commande publique - art. L3361-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534991", "@num": "L3371-2", "#text": "Code de la commande publique - art. L3371-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038591027", "@num": "L3381-2", "#text": "Code de la commande publique - art. L3381-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838748", "@num": "28-2", "#text": "Code de procédure pénale - art. 28-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049778681", "@num": "41-1-2", "#text": "Code de procédure pénale - art. 41-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044550454", "@num": "56-1-2", "#text": "Code de procédure pénale - art. 56-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049531736", "@num": "704", "#text": "Code de procédure pénale - art. 704 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779495", "@num": "705", "#text": "Code de procédure pénale - art. 705 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047860986", "@num": "706-1-1", "#text": "Code de procédure pénale - art. 706-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083018", "@num": "L4316-13", "#text": "Code des transports - art. L4316-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177074", "@num": "R3113-26", "#text": "Code des transports - art. R3113-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177288", "@num": "R3211-27", "#text": "Code des transports - art. R3211-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982740", "@num": "R4421-12", "#text": "Code des transports - art. R4421-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982317", "@num": "R4422-12", "#text": "Code des transports - art. R4422-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034117037", "@num": "L222-11", "#text": "Code du sport. - art. L222-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071318", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024197762", "@num": "L1414-4", "#text": "Code général des collectivités territoriales - art. L1414-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313753", "@num": "1742", "#text": "Code général des impôts, CGI. - art. 1742 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046859818", "@num": "1743", "#text": "Code général des impôts, CGI. - art. 1743 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313755", "@num": "1745", "#text": "Code général des impôts, CGI. - art. 1745 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238730", "@num": "371 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077268", "@num": "95 ZH", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077276", "@num": "95 ZK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612500", "@num": "L561-23", "#text": "Code monétaire et financier - art. L561-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611269", "@num": "L561-29", "#text": "Code monétaire et financier - art. L561-29 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041578041", "@num": "L561-31", "#text": "Code monétaire et financier - art. L561-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860472", "@num": "L711-19", "#text": "Code monétaire et financier - art. L711-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860470", "@num": "L711-20", "#text": "Code monétaire et financier - art. L711-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614524", "@num": "L711-21", "#text": "Code monétaire et financier - art. L711-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614497", "@num": "L725-3", "#text": "Code monétaire et financier - art. L725-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021762713", "@num": "L735-3", "#text": "Code monétaire et financier - art. L735-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570494", "@num": "L745-13", "#text": "Code monétaire et financier - art. L745-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570419", "@num": "L755-13", "#text": "Code monétaire et financier - art. L755-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570344", "@num": "L765-13", "#text": "Code monétaire et financier - art. L765-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236275", "@num": "L772-3", "#text": "Code monétaire et financier - art. L772-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236281", "@num": "L772-5", "#text": "Code monétaire et financier - art. L772-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236297", "@num": "L772-9", "#text": "Code monétaire et financier - art. L772-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361403", "@num": "L773-42", "#text": "Code monétaire et financier - art. L773-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361355", "@num": "L774-42", "#text": "Code monétaire et financier - art. L774-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050379673", "@num": "L775-36", "#text": "Code monétaire et financier - art. L775-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041461651", "@num": "R151-10", "#text": "Code monétaire et financier - art. R151-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045071328", "@num": "131-26-2", "#text": "Code pénal - art. 131-26-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315500", "@num": "L227", "#text": "Livre des procédures fiscales - art. L227 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315503", "@num": "L231", "#text": "Livre des procédures fiscales - art. L231 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175302", "@num": "L233", "#text": "Livre des procédures fiscales - art. L233 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315501", "@num": "L229", "#text": "Livre des procédures fiscales - art. L229", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417290", "@num": "131-26", "#text": "Code pénal - art. 131-26", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417308", "@num": "131-35", "#text": "Code pénal - art. 131-35", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006418752", "@num": "441-1", "#text": "Code pénal - art. 441-1", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006578308", "@num": "775", "#text": "Code de procédure pénale - art. 775", "@sens": "source", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L229 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L230 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L231 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147294", "@fin": "2999-01-01", "#text": "C : Sanctions pénales", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243189", "@fin": "1979-07-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312980", "@fin": "1982-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312981", "@fin": "1983-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312982", "@fin": "1987-07-09", "@num": "1741", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312983", "@fin": "1994-09-02", "@num": "1741", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312984", "@fin": "1995-10-27", "@num": "1741", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312985", "@fin": "2002-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312986", "@fin": "2006-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312987", "@fin": "2009-05-14", "@num": "1741", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020630646", "@fin": "2010-12-11", "@num": "1741", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023225108", "@fin": "2011-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2010-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412132", "@fin": "2012-03-16", "@num": "1741", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516552", "@fin": "2013-10-13", "@num": "1741", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028059968", "@fin": "2013-12-08", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-10-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028311970", "@fin": "2018-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432362", "@fin": "2018-10-25", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526294", "@fin": "2023-12-31", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838817", "@fin": "2999-01-01", "@num": "1741", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1° Soit de comptes ouverts ou de contrats souscrits auprès d'organismes établis à l'étranger ;

2° Soit de l'interposition de personnes physiques ou morales ou de tout organisme, fiducie ou institution comparable établis à l'étranger ;

3° Soit de l'usage d'une fausse identité ou de faux documents, au sens de l'article 441-1 du code pénal, ou de toute autre falsification ;

4° Soit d'une domiciliation fiscale fictive ou artificielle à l'étranger ;

5° Soit d'un acte fictif ou artificiel ou de l'interposition d'une entité fictive ou artificielle.

Toutefois, cette disposition n'est applicable, en cas de dissimulation, que si celle-ci excède le dixième de la somme imposable ou le chiffre de 153 €.

Toute personne coupable du délit prévu aux deuxième à huitième alinéas du présent article, du recel de ce délit ou de son blanchiment peut également être privée, à titre de peine complémentaire, du droit à l'octroi de réductions ou de crédits d'impôt sur le revenu ou d'impôt sur la fortune immobilière, pour une durée ne pouvant excéder trois ans à compter de l'imposition des revenus de l'année qui suit celle de la condamnation.
\n
\n Les crédits d'impôt octroyés sur le fondement d'une convention internationale ayant pour objet l'élimination de la double imposition en matière d'impôts sur le revenu et sur la fortune sont exclus du champ d'application de cette peine complémentaire.

Les poursuites sont engagées dans les conditions prévues aux articles L. 229 à L. 231 du livre des procédures fiscales.

" } }, "LEGIARTI000049243189": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1741", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000049243189", "URL": "article/LEGI/ARTI/00/00/49/24/31/LEGIARTI000049243189.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000029336766", "@num": "4", "#text": "Ordonnance n° 2004-559 du 17 juin 2004 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438720", "@nortexte": "ECOX0400035R", "@numtexte": "2004-559", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000024247674", "@num": "7", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000031086665", "@num": "8", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000045807083", "@num": "12", "#text": "Décret n°2009-158\n du 11 février 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020246872", "@nortexte": "ECEM0824646D", "@numtexte": "2009-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-11" }, { "@id": "LEGIARTI000020672293", "@num": "32", "#text": "LOI n°2009-594\n du 27 mai 2009 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000021579930", "@num": "23", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000024612915", "@num": "2", "#text": "Arrêté du 28 septembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000045278826", "@num": "6", "#text": "Arrêté du 28 septembre 2011 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000031882318", "@num": "3", "#text": "Arrêté du 2 novembre 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000024774282", "@num": "4", "#text": "Arrêté du 2 novembre 2011 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000037389545", "@num": "45", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922107", "@num": "93", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 93 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922109", "@num": "94", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 94 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922111", "@num": "95", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 95 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037201911", "@num": "96", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 96 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389425", "@num": "97", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 97 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389362", "@num": "98", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 98 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389302", "@num": "99", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 99 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389227", "@num": "39", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 39 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943105", "@num": "62", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 62 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943107", "@num": "63", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 63 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943109", "@num": "64", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 64 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943111", "@num": "65", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 65 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389137", "@num": "66", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 66 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389165", "@num": "67", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 67 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389109", "@num": "68", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 68 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000039010934", "@num": "3", "#text": "Décret n°2019-912 du 30 août 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000039002415", "@nortexte": "JUSB1914385D", "@numtexte": "2019-912", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-30" }, { "@id": "LEGIARTI000041403854", "@num": "1", "#text": "Décret n°2019-1590 du 31 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039727443", "@nortexte": "ECOT1932857D", "@numtexte": "2019-1590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000043304345", "@num": "1", "#text": "Décret n°2021-344 du 29 mars 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043303004", "@nortexte": "LOGL2027846D", "@numtexte": "2021-344", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-29" }, { "@id": "LEGIARTI000043952635", "#text": "Décret n°2021-1103 du 20 août 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000043950980", "@nortexte": "JUSB2123289D", "@numtexte": "2021-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-20" }, { "@id": "LEGIARTI000044622586", "@num": "1", "#text": "Décret n°2021-1822 du 27 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044572072", "@nortexte": "JUSB2132679D", "@numtexte": "2021-1822", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-27" }, { "@id": "LEGIARTI000046174897", "@num": "1", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174899", "@num": "2", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046439206", "@num": "3", "#text": "Arrêté du 12 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGIARTI000046439208", "@num": "4", "#text": "Arrêté du 12 septembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGITEXT000049295653", "#text": "Décret n°2024-235 du 18 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000049295676", "@num": "2", "#text": "Décret n°2024-235 du 18 mars 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGITEXT000050772929", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050771533", "@nortexte": "BCPE2430347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000050981627", "@num": "11", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000050981617", "@num": "6", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000018617968", "@num": "46 quindecies N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies N (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637242", "@num": "Annexe Tableau IV-IV", "#text": "Code de l'organisation judiciaire - art. Annexe Tableau IV-IV (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043749719", "@num": "R211-4", "#text": "Code de l'organisation judiciaire - art. R211-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293161", "@num": "L2141-1", "#text": "Code de la commande publique - art. L2141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293128", "@num": "L2341-1", "#text": "Code de la commande publique - art. L2341-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048255412", "@num": "L2621-1", "#text": "Code de la commande publique - art. L2621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338669", "@num": "L2623-1", "#text": "Code de la commande publique - art. L2623-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338652", "@num": "L2631-1", "#text": "Code de la commande publique - art. L2631-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704675", "@num": "L2633-1", "#text": "Code de la commande publique - art. L2633-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338631", "@num": "L2641-1", "#text": "Code de la commande publique - art. L2641-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704697", "@num": "L2643-1", "#text": "Code de la commande publique - art. L2643-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254602", "@num": "L2651-2", "#text": "Code de la commande publique - art. L2651-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704721", "@num": "L2651-4", "#text": "Code de la commande publique - art. L2651-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537295", "@num": "L2661-2", "#text": "Code de la commande publique - art. L2661-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657410", "@num": "L2661-4", "#text": "Code de la commande publique - art. L2661-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537249", "@num": "L2671-2", "#text": "Code de la commande publique - art. L2671-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657365", "@num": "L2671-4", "#text": "Code de la commande publique - art. L2671-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590277", "@num": "L2681-2", "#text": "Code de la commande publique - art. L2681-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704781", "@num": "L2681-4", "#text": "Code de la commande publique - art. L2681-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293065", "@num": "L3123-1", "#text": "Code de la commande publique - art. L3123-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254640", "@num": "L3321-1", "#text": "Code de la commande publique - art. L3321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037705223", "@num": "L3331-1", "#text": "Code de la commande publique - art. L3331-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590802", "@num": "L3341-1", "#text": "Code de la commande publique - art. L3341-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048256128", "@num": "L3351-2", "#text": "Code de la commande publique - art. L3351-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534940", "@num": "L3361-2", "#text": "Code de la commande publique - art. L3361-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534991", "@num": "L3371-2", "#text": "Code de la commande publique - art. L3371-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038591027", "@num": "L3381-2", "#text": "Code de la commande publique - art. L3381-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861110", "@num": "28-2", "#text": "Code de procédure pénale - art. 28-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049778681", "@num": "41-1-2", "#text": "Code de procédure pénale - art. 41-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044550454", "@num": "56-1-2", "#text": "Code de procédure pénale - art. 56-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049531736", "@num": "704", "#text": "Code de procédure pénale - art. 704 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779495", "@num": "705", "#text": "Code de procédure pénale - art. 705 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047860986", "@num": "706-1-1", "#text": "Code de procédure pénale - art. 706-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083018", "@num": "L4316-13", "#text": "Code des transports - art. L4316-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177074", "@num": "R3113-26", "#text": "Code des transports - art. R3113-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177288", "@num": "R3211-27", "#text": "Code des transports - art. R3211-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982740", "@num": "R4421-12", "#text": "Code des transports - art. R4421-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982317", "@num": "R4422-12", "#text": "Code des transports - art. R4422-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034117037", "@num": "L222-11", "#text": "Code du sport. - art. L222-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071318", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024197762", "@num": "L1414-4", "#text": "Code général des collectivités territoriales - art. L1414-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313753", "@num": "1742", "#text": "Code général des impôts, CGI. - art. 1742 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046859818", "@num": "1743", "#text": "Code général des impôts, CGI. - art. 1743 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313755", "@num": "1745", "#text": "Code général des impôts, CGI. - art. 1745 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238730", "@num": "371 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077268", "@num": "95 ZH", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077276", "@num": "95 ZK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612500", "@num": "L561-23", "#text": "Code monétaire et financier - art. L561-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611269", "@num": "L561-29", "#text": "Code monétaire et financier - art. L561-29 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041578041", "@num": "L561-31", "#text": "Code monétaire et financier - art. L561-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860472", "@num": "L711-19", "#text": "Code monétaire et financier - art. L711-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860470", "@num": "L711-20", "#text": "Code monétaire et financier - art. L711-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614524", "@num": "L711-21", "#text": "Code monétaire et financier - art. L711-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614497", "@num": "L725-3", "#text": "Code monétaire et financier - art. L725-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021762713", "@num": "L735-3", "#text": "Code monétaire et financier - art. L735-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570494", "@num": "L745-13", "#text": "Code monétaire et financier - art. L745-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570419", "@num": "L755-13", "#text": "Code monétaire et financier - art. L755-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570344", "@num": "L765-13", "#text": "Code monétaire et financier - art. L765-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236275", "@num": "L772-3", "#text": "Code monétaire et financier - art. L772-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236281", "@num": "L772-5", "#text": "Code monétaire et financier - art. L772-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236297", "@num": "L772-9", "#text": "Code monétaire et financier - art. L772-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361403", "@num": "L773-42", "#text": "Code monétaire et financier - art. L773-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050361355", "@num": "L774-42", "#text": "Code monétaire et financier - art. L774-42 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050379673", "@num": "L775-36", "#text": "Code monétaire et financier - art. L775-36 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041461651", "@num": "R151-10", "#text": "Code monétaire et financier - art. R151-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045071328", "@num": "131-26-2", "#text": "Code pénal - art. 131-26-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315500", "@num": "L227", "#text": "Livre des procédures fiscales - art. L227 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315503", "@num": "L231", "#text": "Livre des procédures fiscales - art. L231 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175302", "@num": "L233", "#text": "Livre des procédures fiscales - art. L233 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L229 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L230 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L231 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133909", "@fin": "1988-12-28", "#text": "DISPOSITIONS COMMUNES.", "@debut": "1976-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114510", "@fin": "2006-01-01", "#text": "PENALITES", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084262", "@fin": "2006-01-01", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243189", "@fin": "1979-07-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312980", "@fin": "1982-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312981", "@fin": "1983-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312982", "@fin": "1987-07-09", "@num": "1741", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312983", "@fin": "1994-09-02", "@num": "1741", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312984", "@fin": "1995-10-27", "@num": "1741", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312985", "@fin": "2002-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312986", "@fin": "2006-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312987", "@fin": "2009-05-14", "@num": "1741", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020630646", "@fin": "2010-12-11", "@num": "1741", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023225108", "@fin": "2011-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2010-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412132", "@fin": "2012-03-16", "@num": "1741", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516552", "@fin": "2013-10-13", "@num": "1741", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028059968", "@fin": "2013-12-08", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-10-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028311970", "@fin": "2018-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432362", "@fin": "2018-10-25", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526294", "@fin": "2023-12-31", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838817", "@fin": "2999-01-01", "@num": "1741", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Toute personne physique ou morale, toute association ou tout organisme qui s’est abstenu d’opérer les retenues de la taxe proportionnelle prévue aux articles 1669 et 1671 du présent code ou qui, sciemment, n’a opéré que des retenues insuffisantes, est passible d’une amende égale au montant des retenues non effectuées.

2. La même amende est applicable aux personnes visées à l’article 1670 du présent code et qui n’ont pas fait, dans les délais prévus audit article, les versements auxquels elles sont tenues ou qui n’ont effectué que des versements insuffisants.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006309176", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000037526294", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000038687167", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000025516552", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020549093", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000023412132", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000024445355", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000026946655", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000028059968", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000028311970", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000030752239", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048838817", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006309175", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312980", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033814206", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312986", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312982", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000023225108", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000047622843", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312981", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000024023404", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000033852524", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006309174", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006309179", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006309178", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000021658064", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006309177", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000023374012", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312983", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006309173", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000036432362", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000049243189", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000036427356", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020630646", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006309172", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312985", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312987", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006312984", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000024041686", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000024041686", "liens_entrants": true }

Article 1783 B AUTONOME VIGUEUR, en vigueur depuis le 19/05/2011 (Code général des impôts)