{ "article": { "LEGIARTI000024157013": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R* 96 A-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000024157013", "URL": "article/LEGI/ARTI/00/00/24/15/70/LEGIARTI000024157013.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Création effectuée en conséquence de l'article R. 152-10 du code monétaire et financier.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024156007", "@num": "2", "#text": "Décret n°2011-646 du 9 juin 2011 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000024152998", "@nortexte": "EFIE1112237D", "@numtexte": "2011-646", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "LEGIARTI000006315143", "@num": "L96 A", "#text": "Livre des procédures fiscales - art. L96 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022760990", "@num": "R152-10", "#text": "Code monétaire et financier - art. R152-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022916868", "@fin": "2999-01-01", "#text": "18° : Opérations de transfert de fonds à l'étranger", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163138", "@fin": "2999-01-01", "#text": "Section I : Conditions d'exercice du droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147384", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024157013", "@fin": "2999-01-01", "@num": "R* 96 A-1", "@etat": "VIGUEUR", "@debut": "2011-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le contenu de l'obligation de conservation ainsi que les modalités d'exercice du droit de communication prévu à l'article L. 96 A sont régis conformément aux dispositions de l'article R. 152-10 du code monétaire et financier.

" } }, "LEGIARTI000006315143": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L96 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006315143", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315143.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL096ABXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021392894", "@num": "3", "#text": "Arrêté du 25 novembre 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021384407", "@nortexte": "BCFL0928184A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-25" }, { "#text": "CGI 1649 A al. 2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L102 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000504724", "#text": "Loi 84-46 1984-01-24 art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "JORFTEXT000000322103", "#text": "Loi 89-935 1989-12-29 art. 98 Finances pour 1990 JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000532976", "#text": "Décret 90-799 1990-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000532976", "@nortexte": "BUDF9000018D", "@numtexte": "90-799", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "LEGIARTI000006314323", "@num": "1740 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314326", "@num": "1735", "#text": "Code général des impôts, CGI. - art. 1735 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024157013", "@num": "R* 96 A-1", "#text": "Livre des procédures fiscales - art. R* 96 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180051", "@fin": "1996-05-12", "#text": "Opérations de transfert de fonds à l'étranger.", "@debut": "1990-06-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163096", "@fin": "2999-01-01", "#text": "Section I : Conditions d'exercice du droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315143", "@fin": "1994-09-02", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315144", "@fin": "1995-10-27", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315145", "@fin": "1997-04-11", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315146", "@fin": "1999-03-31", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315147", "@fin": "2001-03-31", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315148", "@fin": "2010-05-01", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177811", "@fin": "2013-01-30", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027012154", "@fin": "2999-01-01", "@num": "L96 A", "@etat": "VIGUEUR", "@debut": "2013-01-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Tout organisme soumis à la loi n° 84-46 du 24 janvier 1984 ou cité à l'article 8 de ladite loi doit communiquer à l'administration, sur sa demande, la date et le montant des sommes transférées à l'étranger par les personnes visées au deuxième alinéa de l'article 1649 A du code général des impôts, l'identification de l'auteur du transfert et du bénéficiaire ainsi que les références des comptes concernés en France et à l'étranger.
\n
Ces dispositions s'appliquent également aux opérations effectuées pour le compte de ces personnes sur des comptes de non-résidents.
\n
Les dispositions de l'article L. 102 B sont applicables.
\n
Un décret en Conseil d'Etat fixe les règles particulières relatives à la conservation et à la communication des informations détenues par les organismes visés au premier alinéa.
" } }, "LEGIARTI000006315144": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L96 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1995-10-27", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006315144", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315144.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL096ABXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021392894", "@num": "3", "#text": "Arrêté du 25 novembre 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021384407", "@nortexte": "BCFL0928184A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-25" }, { "#text": "CGI 1649 A al. 2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L102 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Instruction 1995-11-16 13K-3-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000504724", "#text": "Loi 84-46 1984-01-24 art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "JORFTEXT000000322103", "#text": "Loi 89-935 1989-12-29 art. 98 3 Finances pour 1990 JORF 30 décembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000713961", "#text": "Décret 94-900 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000713961", "@nortexte": "BUDF9400018D", "@numtexte": "94-900", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGIARTI000006314323", "@num": "1740 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314326", "@num": "1735", "#text": "Code général des impôts, CGI. - art. 1735 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024157013", "@num": "R* 96 A-1", "#text": "Livre des procédures fiscales - art. R* 96 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180051", "@fin": "1996-05-12", "#text": "Opérations de transfert de fonds à l'étranger.", "@debut": "1990-06-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163096", "@fin": "2999-01-01", "#text": "Section I : Conditions d'exercice du droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315143", "@fin": "1994-09-02", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315144", "@fin": "1995-10-27", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315145", "@fin": "1997-04-11", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315146", "@fin": "1999-03-31", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315147", "@fin": "2001-03-31", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315148", "@fin": "2010-05-01", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177811", "@fin": "2013-01-30", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027012154", "@fin": "2999-01-01", "@num": "L96 A", "@etat": "VIGUEUR", "@debut": "2013-01-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Tout organisme soumis à la loi n° 84-46 du 24 janvier 1984 ou cité à l'article 8 de ladite loi doit communiquer à l'administration, sur sa demande, la date et le montant des sommes transférées à l'étranger par les personnes visées au deuxième alinéa de l'article 1649 A du code général des impôts, l'identification de l'auteur du transfert et du bénéficiaire ainsi que les références des comptes concernés en France et à l'étranger.
\n
Ces dispositions s'appliquent également aux opérations effectuées pour le compte de ces personnes sur des comptes de non-résidents.
\n
Les dispositions de l'article L. 102 B sont applicables.
\n
Un décret en Conseil d'Etat fixe ((après avis de la Commission nationale de l'informatique et des libertés)) (M) les règles particulières relatives à la conservation et à la communication des informations détenues par les organismes visés au premier alinéa.
\n
(M) Modification.
\n

" } }, "LEGIARTI000006315145": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L96 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1995-10-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006315145", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315145.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL096ABXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021392894", "@num": "3", "#text": "Arrêté du 25 novembre 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021384407", "@nortexte": "BCFL0928184A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-25" }, { "#text": "CGI 1649 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI Livre des procédures fiscales L102 B", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000504724", "#text": "Loi 84-46 1984-01-24 art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "JORFTEXT000000538773", "#text": "Décret 95-1282 1995-12-11", "@sens": "source", "@cidtexte": "JORFTEXT000000538773", "@nortexte": "BUDF9500020D", "@numtexte": "95-1282", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000006329841", "@num": "1", "#text": "Décret n°95-1282 du 11 décembre 1995 - art. 1 () JORF 13 décembre 1995", "@sens": "source", "@cidtexte": "JORFTEXT000000538773", "@nortexte": "BUDF9500020D", "@numtexte": "95-1282", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1995-12-11" }, { "@id": "LEGIARTI000006314323", "@num": "1740 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314326", "@num": "1735", "#text": "Code général des impôts, CGI. - art. 1735 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 27 octobre 1995", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1995-11-16 13K-3-95", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000024157013", "@num": "R* 96 A-1", "#text": "Livre des procédures fiscales - art. R* 96 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180125", "@fin": "2999-01-01", "#text": "18° : Opérations de transfert de fonds à l'étranger", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163096", "@fin": "2999-01-01", "#text": "Section I : Conditions d'exercice du droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315143", "@fin": "1994-09-02", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315144", "@fin": "1995-10-27", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315145", "@fin": "1997-04-11", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315146", "@fin": "1999-03-31", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315147", "@fin": "2001-03-31", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315148", "@fin": "2010-05-01", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177811", "@fin": "2013-01-30", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027012154", "@fin": "2999-01-01", "@num": "L96 A", "@etat": "VIGUEUR", "@debut": "2013-01-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Tout organisme soumis à la loi n° 84-46 du 24 janvier 1984 ou cité à l'article 8 de ladite loi doit communiquer à l'administration, sur sa demande, la date et le montant des sommes transférées à l'étranger par les personnes visées au deuxième alinéa de l'article 1649 A du code général des impôts, l'identification de l'auteur du transfert et du bénéficiaire ainsi que les références des comptes concernés en France et à l'étranger.
\n
Ces dispositions s'appliquent également aux opérations effectuées pour le compte de ces personnes sur des comptes de non-résidents.
\n
Les dispositions de l'article L. 102 B sont applicables.
" } }, "LEGIARTI000006315146": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L96 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006315146", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315146.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL096ABXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021392894", "@num": "3", "#text": "Arrêté du 25 novembre 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021384407", "@nortexte": "BCFL0928184A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-25" }, { "#text": "CGI 1649 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000504724", "#text": "Loi 84-46 1984-01-24 art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGIARTI000006709241", "@num": "10", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 10 () JORF 4 juillet 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006709330", "@num": "20", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 20 () JORF 4 juillet 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710108", "@num": "72", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 72 () JORF 4 juillet 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710396", "@num": "95", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 95 () JORF 4 juillet 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006710538", "@num": "99", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 99 () JORF 4 juillet 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "JORFTEXT000000201093", "#text": "Décret 97-662 1997-05-28", "@sens": "source", "@cidtexte": "JORFTEXT000000201093", "@nortexte": "BUDF9700022D", "@numtexte": "97-662", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "LEGIARTI000006314323", "@num": "1740 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314326", "@num": "1735", "#text": "Code général des impôts, CGI. - art. 1735 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315183", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024157013", "@num": "R* 96 A-1", "#text": "Livre des procédures fiscales - art. R* 96 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180125", "@fin": "2999-01-01", "#text": "18° : Opérations de transfert de fonds à l'étranger", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163096", "@fin": "2999-01-01", "#text": "Section I : Conditions d'exercice du droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315143", "@fin": "1994-09-02", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315144", "@fin": "1995-10-27", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315145", "@fin": "1997-04-11", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315146", "@fin": "1999-03-31", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315147", "@fin": "2001-03-31", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315148", "@fin": "2010-05-01", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177811", "@fin": "2013-01-30", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027012154", "@fin": "2999-01-01", "@num": "L96 A", "@etat": "VIGUEUR", "@debut": "2013-01-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Tout organisme soumis à la loi n° 84-46 du 24 janvier 1984 ((modifiée)) (M) ou cité à l'article 8 de ladite loi doit communiquer à l'administration, sur sa demande, la date et le montant des sommes transférées à l'étranger par les personnes visées au deuxième alinéa de l'article 1649 A du code général des impôts, l'identification de l'auteur du transfert et du bénéficiaire ainsi que les références des comptes concernés en France et à l'étranger.
\n
Ces dispositions s'appliquent également aux opérations effectuées pour le compte de ces personnes sur des comptes de non-résidents.
\n
Les dispositions de l'article L. 102 B sont applicables.
\n
(M) Modification.
\n
" } }, "LEGIARTI000006315147": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L96 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315147", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315147.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL096ABXXXXXAE" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021392894", "@num": "3", "#text": "Arrêté du 25 novembre 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021384407", "@nortexte": "BCFL0928184A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-25" }, { "#text": "CGI 1649 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000504724", "#text": "Loi 84-46 1984-01-24 art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000504724", "@numtexte": "84-46", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1984-01-24" }, { "@id": "LEGIARTI000006284569", "@num": "7", "#text": "Loi n°98-261 du 6 avril 1998 - art. 7 () JORF 7 avril 1998", "@sens": "source", "@cidtexte": "JORFTEXT000000205240", "@nortexte": "ECOX9600087L", "@numtexte": "98-261", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1998-04-06" }, { "@id": "LEGIARTI000006314323", "@num": "1740 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314326", "@num": "1735", "#text": "Code général des impôts, CGI. - art. 1735 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 99-383 1999-03-31", "@sens": "source", "@typelien": "CODIFICATION" }, { "#text": "Edition du 31 mars 1999", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315183", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024157013", "@num": "R* 96 A-1", "#text": "Livre des procédures fiscales - art. R* 96 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180125", "@fin": "2999-01-01", "#text": "18° : Opérations de transfert de fonds à l'étranger", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163096", "@fin": "2999-01-01", "#text": "Section I : Conditions d'exercice du droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315143", "@fin": "1994-09-02", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315144", "@fin": "1995-10-27", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315145", "@fin": "1997-04-11", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315146", "@fin": "1999-03-31", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315147", "@fin": "2001-03-31", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315148", "@fin": "2010-05-01", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177811", "@fin": "2013-01-30", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027012154", "@fin": "2999-01-01", "@num": "L96 A", "@etat": "VIGUEUR", "@debut": "2013-01-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Tout organisme soumis à la loi n° 84-46 du 24 janvier 1984 modifiée ou cité à l'article 8 modifié de ladite loi doit communiquer à l'administration, sur sa demande, la date et le montant des sommes transférées à l'étranger par les personnes visées au deuxième alinéa de l'article 1649 A du code général des impôts, l'identification de l'auteur du transfert et du bénéficiaire ainsi que les références des comptes concernés en France et à l'étranger.
\n
Ces dispositions s'appliquent également aux opérations effectuées pour le compte de ces personnes sur des comptes de non-résidents.
\n
Les dispositions de l'article L. 102 B sont applicables.
" } }, "LEGIARTI000006315148": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L96 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2001-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315148", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315148.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL096ABXXXXXAF" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021392894", "@num": "3", "#text": "Arrêté du 25 novembre 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021384407", "@nortexte": "BCFL0928184A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-25" }, { "#text": "CGI 1649 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000574488", "#text": "Ordonnance 2000-1223 2000-12-14 art. 4, 1, 73 JORF 16 décembre 2000 en vigueur le 1er janvier 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000574488", "@nortexte": "ECOX0000098P", "@numtexte": "2000-1223", "@typelien": "MODIFICATION", "@naturetexte": "RAPPORT", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006716732", "@num": "1", "#text": "Rapport - art. 1 (V) JORF 16 décembre 2000 en vigueur le 1er janvier 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "JORFTEXT000000588664", "#text": "Décret 2001-436 2001-05-21", "@sens": "source", "@cidtexte": "JORFTEXT000000588664", "@nortexte": "ECOF0100014D", "@numtexte": "2001-436", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2001-05-21" }, { "@id": "LEGIARTI000006314323", "@num": "1740 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314326", "@num": "1735", "#text": "Code général des impôts, CGI. - art. 1735 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656620", "@num": "L518-1", "#text": "Code monétaire et financier - art. L518-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2001", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315183", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024157013", "@num": "R* 96 A-1", "#text": "Livre des procédures fiscales - art. R* 96 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180125", "@fin": "2999-01-01", "#text": "18° : Opérations de transfert de fonds à l'étranger", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163096", "@fin": "2999-01-01", "#text": "Section I : Conditions d'exercice du droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315143", "@fin": "1994-09-02", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315144", "@fin": "1995-10-27", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315145", "@fin": "1997-04-11", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315146", "@fin": "1999-03-31", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315147", "@fin": "2001-03-31", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315148", "@fin": "2010-05-01", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177811", "@fin": "2013-01-30", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027012154", "@fin": "2999-01-01", "@num": "L96 A", "@etat": "VIGUEUR", "@debut": "2013-01-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Tout organisme soumis aux dispositions du titre Ier du livre V du code monétaire et financier ou cité à l'article L518-1 dudit code doit communiquer à l'administration, sur sa demande, la date et le montant des sommes transférées à l'étranger par les personnes visées au deuxième alinéa de l'article 1649 A du code général des impôts, l'identification de l'auteur du transfert et du bénéficiaire ainsi que les références des comptes concernés en France et à l'étranger.
\n
Ces dispositions s'appliquent également aux opérations effectuées pour le compte de ces personnes sur des comptes de non-résidents.
\n
Les dispositions de l'article L. 102 B sont applicables.
" } }, "LEGIARTI000022177811": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L96 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-30", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022177811", "URL": "article/LEGI/ARTI/00/00/22/17/78/LEGIARTI000022177811.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article L. 152-3 du code monétaire et financier.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021392894", "@num": "3", "#text": "Arrêté du 25 novembre 2009 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021384407", "@nortexte": "BCFL0928184A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-11-25" }, { "@id": "LEGIARTI000022172677", "@num": "1", "#text": "Décret n°2010-422 du 27 avril 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022166779", "@nortexte": "ECEL1006802D", "@numtexte": "2010-422", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000006314323", "@num": "1740 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1740 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314326", "@num": "1735", "#text": "Code général des impôts, CGI. - art. 1735 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024157013", "@num": "R* 96 A-1", "#text": "Livre des procédures fiscales - art. R* 96 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645808", "@num": "L152-3", "#text": "Code monétaire et financier - art. L152-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006656620", "@num": "L518-1", "#text": "Code monétaire et financier - art. L518-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180125", "@fin": "2999-01-01", "#text": "18° : Opérations de transfert de fonds à l'étranger", "@debut": "1995-10-27" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163096", "@fin": "2999-01-01", "#text": "Section I : Conditions d'exercice du droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315143", "@fin": "1994-09-02", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315144", "@fin": "1995-10-27", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315145", "@fin": "1997-04-11", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315146", "@fin": "1999-03-31", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315147", "@fin": "2001-03-31", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315148", "@fin": "2010-05-01", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177811", "@fin": "2013-01-30", "@num": "L96 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027012154", "@fin": "2999-01-01", "@num": "L96 A", "@etat": "VIGUEUR", "@debut": "2013-01-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les établissements de crédit, les établissements de paiement ainsi que les organismes et services mentionnés à l'article L. 518-1 du code monétaire et financier sont soumis aux dispositions de l'article L. 152-3 de ce même code.

" } }, "LEGIARTI000022764949": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R152-10", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2010-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000022764949", "URL": "article/LEGI/ARTI/00/00/22/76/49/LEGIARTI000022764949.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022760767", "@num": "1", "#text": "Décret n°2010-1011\n du 30 août 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022758655", "@nortexte": "ECEE1013331D", "@numtexte": "2010-1011", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2010-08-30" }, { "@id": "LEGIARTI000006645808", "@num": "L152-3", "#text": "Code monétaire et financier - art. L152-3", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024157013", "@num": "R* 96 A-1", "#text": "Livre des procédures fiscales - art. R* 96 A-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006170956", "@fin": "2999-01-01", "#text": "Section 3 : Transferts de sommes, titres ou valeurs.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154938", "@fin": "2999-01-01", "#text": "Chapitre II : Obligations de déclaration.", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140476", "@fin": "2999-01-01", "#text": "Titre V : Les relations financières avec l'étranger", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123395", "@fin": "2999-01-01", "#text": "Livre Ier : La monnaie", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000022764949", "@fin": "2999-01-01", "@num": "R152-10", "@etat": "VIGUEUR", "@debut": "2010-09-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application de l'article L. 152-3 :

1° L'obligation de conservation d'informations relatives aux opérations de transfert de sommes sur un compte à l'étranger ou sur un compte de non-résident en France porte sur la date et le montant des sommes transférées, l'identification de l'auteur du transfert et du bénéficiaire ainsi que les références des comptes concernés en France et à l'étranger.

Cette obligation s'applique également aux informations relatives aux paiements par carte bancaire réalisant un tel transfert ;

2° Les administrations fiscale et douanière peuvent demander la communication des informations mentionnées au 1° pour des personnes non identifiées, à la condition que la demande précise à la fois :

a) Le montant unitaire plancher des transferts ou paiements recherchés, qui ne peut être inférieur à 15 000 euros pour les paiements effectués par carte bancaire ;

b) La période concernée, éventuellement fractionnée, qui ne peut excéder dix-huit mois ;

c) Les Etats ou territoires de destination des opérations de transfert ou de paiement.

3° Sur demande de l'administration, les informations sont communiquées sur support informatique, par un dispositif sécurisé.

" } }, "LEGIARTI000024156007": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000024156007", "URL": "article/LEGI/ARTI/00/00/24/15/60/LEGIARTI000024156007.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022963221", "@num": "R*80 B-5", "#text": "Livre des procédures fiscales - art. R*80 B-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024157013", "@num": "R* 96 A-1", "#text": "Livre des procédures fiscales - art. R* 96 A-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024166716", "@num": "R*16-0 BA-1", "#text": "Livre des procédures fiscales - art. R*16-0 BA-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022963217", "@num": "R*80 B-6-1", "#text": "Livre des procédures fiscales - art. R*80 B-6-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024166712", "@num": "R*81-1", "#text": "Livre des procédures fiscales - art. R*81-1 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022327431", "@num": "R152-2", "#text": "Livre des procédures fiscales - art. R152-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024166696", "@num": "R247-11", "#text": "Livre des procédures fiscales - art. R247-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024166701", "@num": "R81-5", "#text": "Livre des procédures fiscales - art. R81-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000024152998", "@nor": "EFIE1112237D", "@num": "2011-646", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2011-646 du 9 juin 2011 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000024152998", "@c_titre_court": "Décret n°2011-646 du 9 juin 2011" }, { "@fin": "2999-01-01", "#text": "Décret n° 2011-646 du 9 juin 2011 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre", "@debut": "2011-06-12", "@id_txt": "LEGITEXT000024155993", "@c_titre_court": "Décret n°2011-646 du 9 juin 2011" } ], "@ministere": "Ministère de l'économie, des finances et de l'industrie", "@date_publi": "2011-06-11", "@date_signature": "2011-06-09" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000024156007", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000024153042", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

-Livre des procédures fiscales
\nArt. R*16-0 BA-1, Art. R80 B-6-1, Art. R*81-1, Art. R81-5, Art. R* 96 A-1, Art. R 152-2, Art. R247-11\n
\n

\n
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Les établissements de crédit, les établissements de monnaie électronique, les établissements de paiement ainsi que les organismes et services mentionnés à l'article L. 518-1 du code monétaire et financier sont soumis aux dispositions de l'article L. 152-3 de ce même code.

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Article R* 96 A-1 AUTONOME VIGUEUR, en vigueur depuis le 12/06/2011 (Livre des procédures fiscales)