{ "article": { "LEGIARTI000024415897": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "51", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-07-31" } }, "META_COMMUN": { "ID": "LEGIARTI000024415897", "URL": "article/LEGI/ARTI/00/00/24/41/58/LEGIARTI000024415897.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024418312", "@num": "88 A", "#text": "Code général des impôts, CGI. - art. 88 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024435885", "@num": "89 A", "#text": "Code général des impôts, CGI. - art. 89 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024435882", "@num": "L112-6", "#text": "Code monétaire et financier - art. L112-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028508122", "@fin": "2999-01-01", "#text": "I. ― MESURES FISCALES NON RATTACHÉES", "@debut": "2011-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000024415779", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2011-07-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000024453271", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2011-07-31" } ] }, "@cid": "JORFTEXT000024413775", "@nor": "BCRX1110529L", "@num": "2011-900", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 2011-900 du 29 juillet 2011 de finances rectificative pour 2011 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000024413775", "@c_titre_court": "Loi n°2011-900 du 29 juillet 2011" }, { "@fin": "2999-01-01", "#text": "LOI n° 2011-900 du 29 juillet 2011 de finances rectificative pour 2011 (1)", "@debut": "2011-07-31", "@id_txt": "LEGITEXT000024415775", "@c_titre_court": "LOI n° 2011-900 du 29 juillet 2011" } ], "@date_publi": "2011-07-30", "@date_signature": "2011-07-29" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024415897", "@fin": "2999-01-01", "@num": "51", "@etat": "VIGUEUR", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000024414075", "@fin": "2999-01-01", "@num": "51", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. à III. - A créé les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 88 A\n
\n

\n
A modifié les dispositions suivantes :

- Code monétaire et financier
\n Art. L112-6\n
\n

\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 89 A\n
\n

\n
\n
\n

IV. - Les I et II entrent en vigueur le 1er janvier 2012.
\n
\n

\n
\n
" } }, "LEGIARTI000024418312": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "88 A", "ETAT": "TRANSFERE", "TYPE": "AUTONOME", "DATE_FIN": "2012-05-07", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000024418312", "URL": "article/LEGI/ARTI/00/00/24/41/83/LEGIARTI000024418312.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024415897", "@num": "51", "#text": "LOI n°2011-900\n du 29 juillet 2011 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGIARTI000025819140", "@num": "1", "#text": "Décret n°2012-653 du 4 mai 2012 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000025803650", "@nortexte": "EFIE1209360D", "@numtexte": "2012-653", "@typelien": "TRANSFERE", "@naturetexte": "DECRET", "@datesignatexte": "2012-05-04" }, { "@id": "LEGIARTI000025829864", "@num": "1649 bis", "#text": "Code général des impôts, CGI. - art. 1649 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006197202", "@fin": "2999-01-01", "#text": "3 : Obligations des employeurs et débirentiers", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006191575", "@fin": "2999-01-01", "#text": "V : Traitements, salaires, pensions et rentes viagères", "@debut": "1978-07-20" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006179572", "@fin": "2999-01-01", "#text": "1re Sous-section : Détermination des bénéfices ou revenus nets des diverses catégories de revenus", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162523", "@fin": "2999-01-01", "#text": "Section II : Revenus imposables", "@debut": "1954-08-05" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147017", "@fin": "2999-01-01", "#text": "Chapitre premier : Impôt sur le revenu", "@debut": "1954-08-05" } ] }, "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": "TRANSFERE", "LIEN_ART": { "@id": "LEGIARTI000024418312", "@fin": "2012-05-07", "@num": "88 A", "@etat": "TRANSFERE", "@debut": "2012-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "Toute personne physique ou morale se livrant à titre habituel à l'achat au détail de métaux ferreux et non ferreux est tenue de remettre, avant le 31 janvier de chaque année, à la direction des services fiscaux du lieu de son domicile ou du siège de l'établissement une déclaration, dont le contenu est fixé par décret, qui fait notamment apparaître l'identité et l'adresse des vendeurs et le cumul annuel des achats effectués auprès de chacun de ces derniers." } }, "LEGIARTI000024435882": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L112-6", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-30", "DATE_DEBUT": "2011-07-31" } }, "META_COMMUN": { "ID": "LEGIARTI000024435882", "URL": "article/LEGI/ARTI/00/00/24/43/58/LEGIARTI000024435882.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006700011", "@num": "1", "#text": "Loi n°1940-10-22 du 22 octobre 1940 - art. 1 (MMN)", "@sens": "cible", "@cidtexte": "JORFTEXT000000316246", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1940-10-22" }, { "@id": "LEGIARTI000006700041", "@num": "2", "#text": "Loi n°1940-10-22 du 22 octobre 1940 - art. 2 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000316246", "@typelien": "CONCORDE", "@naturetexte": "LOI", "@datesignatexte": "1940-10-22" }, { "@id": "LEGITEXT000005630278", "#text": "Ordonnance n° 2000-1223 du 14 décembre 2000 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000574489", "@nortexte": "ECOX0000098R", "@numtexte": "2000-1223", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-12-14" }, { "@id": "LEGIARTI000020858522", "@num": "4", "#text": "Ordonnance n°2009-865\n du 15 juillet 2009 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020856565", "@nortexte": "ECET0908445R", "@numtexte": "2009-865", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-15" }, { "@id": "LEGIARTI000024415897", "@num": "51", "#text": "LOI n°2011-900\n du 29 juillet 2011 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@id": "LEGITEXT000030786911", "#text": "DÉCRET n°2015-741 du 24 juin 2015 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030784456", "@nortexte": "FCPT1511062D", "@numtexte": "2015-741", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-24" }, { "@id": "LEGITEXT000033823478", "#text": "Décret n°2016-1985 du 30 décembre 2016 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033748659", "@nortexte": "ECFT1635393D", "@numtexte": "2016-1985", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-12-30" }, { "@id": "LEGIARTI000006313232", "@num": "1840 N sexies", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1840 N sexies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031932457", "@num": "L141-1", "#text": "Code de la consommation - art. L141-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047291666", "@num": "L511-7", "#text": "Code de la consommation - art. L511-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069565", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030751712", "@num": "L1271-6", "#text": "Code du travail - art. L1271-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034596261", "@num": "1840 J", "#text": "Code général des impôts, CGI. - art. 1840 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036824549", "@num": "D112-3", "#text": "Code monétaire et financier - art. 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L733-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050367241", "@num": "L734-1", "#text": "Code monétaire et financier - art. L734-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035431009", "@num": "L741-1", "#text": "Code monétaire et financier - art. L741-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035431089", "@num": "L751-1", "#text": "Code monétaire et financier - art. L751-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036829906", "@num": "L761-1", "#text": "Code monétaire et financier - art. L761-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034598201", "@num": "L225 A", "#text": "Livre des procédures fiscales - art. L225 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1940-10-22 art. 1 et art. 2", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169848", "@fin": "2999-01-01", "#text": "Section 3 : Interdiction du paiement en espèces de certaines créances", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153847", "@fin": "2999-01-01", "#text": "Chapitre II : Règles d'usage de la monnaie", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139697", "@fin": "2999-01-01", "#text": "Titre Ier : Dispositions générales", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123830", "@fin": "2999-01-01", "#text": "Livre Ier : La monnaie", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006643961", "@fin": "2002-01-01", "@num": "L112-6", "@etat": "MODIFIE", "@debut": "2001-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006643962", "@fin": "2005-08-03", "@num": "L112-6", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006643963", "@fin": "2009-02-01", "@num": "L112-6", "@etat": "MODIFIE", "@debut": "2005-08-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020196270", "@fin": "2009-11-01", "@num": "L112-6", "@etat": "MODIFIE", "@debut": "2009-02-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020861826", "@fin": "2010-07-14", "@num": "L112-6", "@etat": "MODIFIE", "@debut": "2009-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022496446", "@fin": "2011-07-31", "@num": "L112-6", "@etat": "MODIFIE", "@debut": "2010-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024435882", "@fin": "2013-01-30", "@num": "L112-6", "@etat": "MODIFIE", "@debut": "2011-07-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000027007522", "@fin": "2014-03-19", "@num": "L112-6", "@etat": "MODIFIE", "@debut": "2013-01-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028747803", "@fin": "2016-12-03", "@num": "L112-6", "@etat": "MODIFIE", "@debut": "2014-03-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033518124", "@fin": "2016-12-11", "@num": "L112-6", "@etat": "MODIFIE", "@debut": "2016-12-03", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033612429", "@fin": "2023-03-11", "@num": "L112-6", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000047288931", "@fin": "2024-10-18", "@num": "L112-6", "@etat": "MODIFIE", "@debut": "2023-03-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000050367084", "@fin": "2999-01-01", "@num": "L112-6", "@etat": "VIGUEUR", "@debut": "2024-10-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Ne peut être effectué en espèces le paiement d'une dette supérieure à un montant fixé par décret, tenant compte du lieu du domicile fiscal du débiteur et de la finalité professionnelle ou non de l'opération.

Au-delà d'un montant mensuel fixé par décret, le paiement des traitements et salaires est soumis à l'interdiction mentionnée à l'alinéa précédent et doit être effectué par chèque barré ou par virement à un compte bancaire ou postal ou à un compte tenu par un établissement de paiement.

Toute transaction relative à l'achat au détail de métaux ferreux et non ferreux est effectuée par chèque barré, virement bancaire ou postal ou par carte de paiement , sans que le montant total de cette transaction puisse excéder un plafond fixé par décret. Le non-respect de cette obligation est puni par une contravention de cinquième classe.

II.-Nonobstant les dispositions du I, les dépenses des services concédés qui excèdent la somme de 450 euros doivent être payées par virement.

III.-Les dispositions qui précèdent ne sont pas applicables :

a) Aux paiements réalisés par des personnes qui sont incapables de s'obliger par chèque ou par un autre moyen de paiement, ainsi que par celles qui n'ont pas de compte de dépôt ;

b) Aux paiements effectués entre personnes physiques n'agissant pas pour des besoins professionnels ;

c) Au paiement des dépenses de l'Etat et des autres personnes publiques.

\n
" } }, "LEGIARTI000024435885": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "89 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-05-07", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000024435885", "URL": "article/LEGI/ARTI/00/00/24/43/58/LEGIARTI000024435885.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022325345", "@num": "1", "#text": "Décret n°2010-627\n du 9 juin 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022324229", "@nortexte": "ECEL1010308D", "@numtexte": "2010-627", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2010-06-09" }, { "@id": "LEGIARTI000024415897", "@num": "51", "#text": "LOI n°2011-900\n du 29 juillet 2011 - art. 51 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024413775", "@nortexte": "BCRX1110529L", "@numtexte": "2011-900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-07-29" }, { "@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 - 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Les déclarations mentionnées aux articles 87, 87 A, 88, 88 A et 240 sont transmises à l'administration selon un procédé informatique par le déclarant qui a souscrit au cours de l'année précédente une déclaration comportant au moins deux cents bénéficiaires.

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Article 51 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 31/07/2011 (Loi n° 2011-900 du 29 juillet 2011 de finances rectificative pour 2011 (1))