{ "article": { "LEGIARTI000025062852": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "60", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025062852", "URL": "article/LEGI/ARTI/00/00/25/06/28/LEGIARTI000025062852.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025092482", "@num": "261 E", "#text": "Code général des impôts, CGI. - art. 261 E (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092501", "@num": "451", "#text": "Code des douanes - art. 451 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092497", "@num": "451 bis", "#text": "Code des douanes - art. 451 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092494", "@num": "453", "#text": "Code des douanes - art. 453 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092487", "@num": "459", "#text": "Code des douanes - art. 459 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092505", "@num": "L165-1", "#text": "Code monétaire et financier - art. L165-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028510114", "@fin": "2999-01-01", "#text": "I. ― MESURES FISCALES NON RATTACHÉES", "@debut": "2011-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025062654", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2011-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025062656", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2011-12-30" } ] }, "@cid": "JORFTEXT000025045613", "@nor": "BCRX1130599L", "@num": "2011-1978", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2011-1978 du 28 décembre 2011 de finances rectificative pour 2011 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025045613", "@c_titre_court": "LOI n° 2011-1978 du 28 décembre 2011" }, { "@fin": "2999-01-01", "#text": "LOI n° 2011-1978 du 28 décembre 2011 de finances rectificative pour 2011 (1)", "@debut": "2011-12-30", "@id_txt": "LEGITEXT000025062650", "@c_titre_court": "LOI n°2011-1978 du 28 décembre 2011" } ], "@date_publi": "2011-12-29", "@date_signature": "2011-12-28", "@num_parution_jo": "0301" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000025062852", "@fin": "2999-01-01", "@num": "60", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025045935", "@fin": "2999-01-01", "@num": "60", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code monétaire et financier
\n Art. L165-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des douanes
\n Art. 451, Art. 451 bis, Art. 453, Art. 459\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 261 E\n
\n

\n
" } }, "LEGIARTI000025092482": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "261 E", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-11-01", "DATE_DEBUT": "2011-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000025092482", "URL": "article/LEGI/ARTI/00/00/25/09/24/LEGIARTI000025092482.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000522721", "#text": "LOI 78-1240 1978-12-29 ART. 33, ART. 49 FINANCES RECTIFICATIVE POUR 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000006317166", "@num": "33", "#text": "Loi n°78-1240 du 29 décembre 1978 - art. 33 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000522721", "@numtexte": "78-1240", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-12-29" }, { "@id": "LEGIARTI000037614301", "@num": "1", "#text": "Arrêté du 9 mars 2006 - art. 1 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000818945", "@nortexte": "BUDB0610016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2006-03-09" }, { "@id": "LEGIARTI000025062852", "@num": "60", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 60", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000006390676", "@num": "L2333-56", "#text": "Code général des collectivités territoriales - art. L2333-56", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006179649", "@fin": "2999-01-01", "#text": "III : Opérations exonérées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006162559", "@fin": "2999-01-01", "#text": "Section I : Champ d'application", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147022", "@fin": "2999-01-01", "#text": "Chapitre premier : Taxe sur la valeur ajoutée", "@debut": "1978-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133846", "@fin": "2999-01-01", "#text": "Titre II : Taxes sur le chiffre d'affaires et taxes assimilées", "@debut": "1978-12-30" } ] }, "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": "LEGIARTI000006309396", "@fin": "1985-07-01", "@num": "261 E", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309397", "@fin": "1996-05-12", "@num": "261 E", "@etat": "MODIFIE", "@debut": "1985-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006309398", "@fin": "2010-05-13", "@num": "261 E", "@etat": "MODIFIE", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022209310", "@fin": "2011-12-30", "@num": "261 E", "@etat": "MODIFIE", "@debut": "2010-05-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092482", "@fin": "2014-11-01", "@num": "261 E", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030068935", "@fin": "2015-01-01", "@num": "261 E", "@etat": "MODIFIE", "@debut": "2014-11-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030021954", "@fin": "2018-01-01", "@num": "261 E", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036364698", "@fin": "2020-12-31", "@num": "261 E", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042911240", "@fin": "2999-01-01", "@num": "261 E", "@etat": "VIGUEUR", "@debut": "2020-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sont exonérés de la taxe sur la valeur ajoutée :

1° L'organisation de jeux de hasard ou d'argent soumis au prélèvement progressif visé aux articles L 2333-56 et L 2333-57 du code général des collectivités territoriales ou à l'impôt sur les spectacles, jeux et divertissements ;

2° Le produit de l'exploitation de la loterie nationale, du loto national, des paris mutuels hippiques, des paris sur des compétitions sportives et des jeux de cercle en ligne, à l'exception des rémunérations perçues par les organisateurs et les intermédiaires qui participent à l'organisation de ces jeux et paris ;

3° Les droits d'entrée perçus par les organisateurs de réunions sportives soumises à l'impôt sur les spectacles, jeux et divertissements.

" } }, "LEGIARTI000025092487": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "459", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-11-06", "DATE_DEBUT": "2011-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000025092487", "URL": "article/LEGI/ARTI/00/00/25/09/24/LEGIARTI000025092487.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317036", "@num": "13", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 13 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006664321", "@num": "11", "#text": "Décret n°79-800 du 17 septembre 1979 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000519131", "@numtexte": "79-800", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-09-17" }, { "@id": "LEGIARTI000006664313", "@num": "3", "#text": "Décret n°79-800 du 17 septembre 1979 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000519131", "@numtexte": "79-800", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1979-09-17" }, { "@id": "LEGIARTI000006273560", "@num": "101", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 101 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000049571538", "@num": "11", "#text": "Loi n° 2004-575 du 21 juin 2004 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000801164", "@nortexte": "ECOX0200175L", "@numtexte": "2004-575", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-06-21" }, { "@id": "LEGIARTI000006245367", "@num": "2", "#text": "Arrêté du 15 septembre 2005 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000605062", "@nortexte": "ECOD0550004A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2005-09-15" }, { "@id": "LEGIARTI000037313086", "@num": "11", "#text": "Ordonnance n° 2009-799 du 24 juin 2009 - art. 11 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020792979", "@nortexte": "ECET0908470R", "@numtexte": "2009-799", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-06-24" }, { "@id": "LEGIARTI000024042348", "@num": "12", "#text": "Ordonnance n°2009-799\n du 24 juin 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020792979", "@nortexte": "ECET0908470R", "@numtexte": "2009-799", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-06-24" }, { "@id": "LEGIARTI000024042339", "@num": "13", "#text": "Ordonnance n°2009-799\n du 24 juin 2009 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020792979", "@nortexte": "ECET0908470R", "@numtexte": "2009-799", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-06-24" }, { "@id": "LEGIARTI000021580101", "@num": "104", "#text": "LOI n° 2009-1674 du 30 décembre 2009 - art. 104 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000025062852", "@num": "60", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 60", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000027757521", "@num": "85", "#text": "LOI n°2013-672\n du 26 juillet 2013 - art. 85 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027754539", "@nortexte": "EFIX1239994L", "@numtexte": "2013-672", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-07-26" }, { "@id": "LEGITEXT000027980802", "#text": "Arrêté du 16 septembre 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027979358", "@nortexte": "EFIT1321282A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-09-16" }, { "@id": "LEGIARTI000032977637", "@num": "1", "#text": "Décret n°2016-1064 du 3 août 2016 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032967359", "@nortexte": "FCPD1605752D", "@numtexte": "2016-1064", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-08-03" }, { "@id": "LEGIARTI000043330397", "@num": "11", "#text": "Décret n°2021-387 du 2 avril 2021 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000043328577", "@nortexte": "ECOT2108589D", "@numtexte": "2021-387", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-02" }, { "@id": "LEGIARTI000043330381", "@num": "3", "#text": "Décret n°2021-387 du 2 avril 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043328577", "@nortexte": "ECOT2108589D", "@numtexte": "2021-387", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-02" }, { "@id": "LEGIARTI000043330393", "@num": "9", "#text": "Décret n°2021-387 du 2 avril 2021 - art. 9", "@sens": "cible", "@cidtexte": "JORFTEXT000043328577", "@nortexte": "ECOT2108589D", "@numtexte": "2021-387", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-04-02" }, { "@id": "LEGIARTI000044042646", "#text": "Arrêté du 9 septembre 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044041426", "@nortexte": "ECOT2126851A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-09-09" }, { "@id": "LEGIARTI000006417202", "@num": "121-2", "#text": "Code pénal - art. 121-2", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417333", "@num": "131-38", "#text": "Code pénal - art. 131-38", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417335", "@num": "131-39", "#text": "Code pénal - art. 131-39", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779996", "@num": "387", "#text": "Code des douanes - art. 387 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861067", "@num": "416", "#text": "Code des douanes - art. 416 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779983", "@num": "416 bis A", "#text": "Code des douanes - art. 416 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039113387", "@num": "432 bis", "#text": "Code des douanes - art. 432 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861044", "@num": "64", "#text": "Code des douanes - art. 64 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047860840", "@num": "67 bis-1", "#text": "Code des douanes - art. 67 bis-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042780012", "@num": "67 bis-1 A", "#text": "Code des douanes - art. 67 bis-1 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042780006", "@num": "67 sexies", "#text": "Code des douanes - art. 67 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006650132", "@num": "L513-1", "#text": "Code du travail - art. L513-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "TXT_ASSOCIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006805111", "@num": "R513-34", "#text": "Code du travail - art. R513-34 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092505", "@num": "L165-1", "#text": "Code monétaire et financier - art. L165-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033476002", "@num": "L574-3", "#text": "Code monétaire et financier - art. L574-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043333235", "@num": "R745-11", "#text": "Code monétaire et financier - art. R745-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043333219", "@num": "R755-11", "#text": "Code monétaire et financier - art. R755-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043333329", "@num": "R765-11", "#text": "Code monétaire et financier - art. R765-11 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006317579", "@num": "24", "#text": "Loi n°87-502 du 8 juillet 1987 - art. 24 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069594", "@nortexte": "ECOX8700092L", "@numtexte": "87-502", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122141", "@fin": "2999-01-01", "#text": "Chapitre IV : Dispositions répressives.", "@debut": "1981-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099279", "@fin": "2999-01-01", "#text": "Titre XIV : Contentieux des relations financières avec l'étranger", "@debut": "1972-05-06" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006616090", "@fin": "1987-07-09", "@num": "459", "@etat": "MODIFIE", "@debut": "1981-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006616091", "@fin": "2001-12-29", "@num": "459", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006616092", "@fin": "2008-08-06", "@num": "459", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019294117", "@fin": "2009-05-14", "@num": "459", "@etat": "MODIFIE", "@debut": "2008-08-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020631888", "@fin": "2011-03-16", "@num": "459", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023719653", "@fin": "2011-05-19", "@num": "459", "@etat": "MODIFIE", "@debut": "2011-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000024041654", "@fin": "2011-12-30", "@num": "459", "@etat": "MODIFIE", "@debut": "2011-05-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092487", "@fin": "2020-11-06", "@num": "459", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042499029", "@fin": "2024-06-13", "@num": "459", "@etat": "MODIFIE", "@debut": "2020-11-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049703363", "@fin": "2999-01-01", "@num": "459", "@etat": "VIGUEUR", "@debut": "2024-06-13", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Quiconque aura contrevenu ou tenté de contrevenir à la législation et à la réglementation des relations financières avec l'étranger, soit en ne respectant pas les obligations de déclaration ou de rapatriement, soit en n'observant pas les procédures prescrites ou les formalités exigées, soit en ne se munissant pas des autorisations requises ou en ne satisfaisant pas aux conditions dont ces autorisations sont assorties sera puni d'une peine d'emprisonnement de cinq ans, de la confiscation du corps du délit, de la confiscation des moyens de transport utilisés pour la fraude, de la confiscation des biens et avoirs qui sont le produit direct ou indirect de l'infraction et d'une amende égale au minimum au montant et au maximum au double de la somme sur laquelle a porté l'infraction ou la tentative d'infraction.

1 bis. Est puni des mêmes peines le fait, pour toute personne, de contrevenir ou de tenter de contrevenir aux mesures de restriction des relations économiques et financières prévues par la réglementation communautaire prise en application de l'article 215 du traité sur le fonctionnement de l'Union européenne ou par les traités et accords internationaux régulièrement approuvés et ratifiés par la France.

1 ter. Les personnes morales déclarées responsables pénalement, dans les conditions prévues par l'article 121-2 du code pénal, des infractions définies aux 1 et 1 bis du présent article encourent, outre l'amende suivant les modalités prévues par l'article 131-38 du code pénal, les peines prévues par l'article 131-39 du même code.

2. Lorsque, pour une cause quelconque, les objets passibles de confiscation n'ont pu être saisis ou ne sont pas représentés par le délinquant ou lorsque le ministre du budget ou son représentant en fait la demande, le tribunal doit, pour tenir lieu de la confiscation, prononcer une condamnation au paiement d'une somme égale à la valeur de ces objets.

3. Sera punie d'un emprisonnement de cinq ans et d'une amende de 450 euros à 225 000 euros toute personne qui aura incité par écrit, propagande ou publicité à commettre une des infractions visées au 1 ci-dessus, que cette incitation ait été ou non suivie d'effet.

4. Les personnes condamnées pour infractions à la législation et à la réglementation relatives aux relations financières avec l'étranger sont, en outre, déclarées incapables d'exercer les fonctions d'agents de change, d'être électeurs ou élus aux chambres de commerce, tribunaux de commerce et conseils de prud'hommes, tant et aussi longtemps qu'elles n'auront pas été relevées de cette incapacité.

5. Les tribunaux ordonneront, en outre, que leurs décisions portant condamnation seront, aux frais des personnes condamnées, insérées en entier ou par extraits dans les journaux qu'ils désigneront.

" } }, "LEGIARTI000025092494": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "453", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000025092494", "URL": "article/LEGI/ARTI/00/00/25/09/24/LEGIARTI000025092494.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025062852", "@num": "60", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 60", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000006574902", "@num": "28-1", "#text": "Code de procédure pénale - art. 28-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092501", "@num": "451", "#text": "Code des douanes - art. 451 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042498852", "@num": "L574-3", "#text": "Code monétaire et financier - art. L574-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122139", "@fin": "2999-01-01", "#text": "Chapitre II : Constatation des infractions.", "@debut": "1972-05-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099279", "@fin": "2999-01-01", "#text": "Titre XIV : Contentieux des relations financières avec l'étranger", "@debut": "1972-05-06" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006616080", "@fin": "1997-04-24", "@num": "453", "@etat": "MODIFIE", "@debut": "1972-05-06", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006616081", "@fin": "2011-12-30", "@num": "453", "@etat": "MODIFIE", "@debut": "1997-04-24", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025092494", "@fin": "2999-01-01", "@num": "453", "@etat": "VIGUEUR", "@debut": "2011-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les agents ci-après désignés sont habilités à constater les infractions à la législation et à la réglementation des relations financières avec l'étranger :

1° les agents des douanes ;

2° les autres agents de l'administration des finances ayant au moins le grade de contrôleur ;

3° les officiers de police judiciaire et les agents des douanes mentionnés à l'article 28-1 du code de procédure pénale.

Les procès-verbaux de constatation dressés par les officiers de police judiciaire et les agents des douanes mentionnés à l'article 28-1 du code de procédure pénale sont transmis au ministre de l'économie et des finances qui saisit le parquet s'il le juge à propos.

" } }, "LEGIARTI000025092497": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "451 bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000025092497", "URL": "article/LEGI/ARTI/00/00/25/09/24/LEGIARTI000025092497.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000025062852", "@num": "60", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 60", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122138", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions communes.", "@debut": "1972-05-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099279", "@fin": "2999-01-01", "#text": "Titre XIV : Contentieux des relations financières avec l'étranger", "@debut": "1972-05-06" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006616079", "@fin": "2011-12-30", "@num": "451 bis", "@etat": "MODIFIE", "@debut": "2001-12-29", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025092497", "@fin": "2999-01-01", "@num": "451 bis", "@etat": "VIGUEUR", "@debut": "2011-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application du présent code, sont assimilées à des relations financières avec l'étranger toutes les opérations financières effectuées en France par ou pour le compte des personnes physiques et morales visées par les règlements communautaires pris en application de l'article 215 du traité sur le fonctionnement de l'Union européenne ou par les traités et accords internationaux régulièrement approuvés et ratifiés.

\n
\n
" } }, "LEGIARTI000025092501": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "451", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000025092501", "URL": "article/LEGI/ARTI/00/00/25/09/25/LEGIARTI000025092501.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025062852", "@num": "60", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 60", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGITEXT000045464902", "#text": "Décret n°2022-467 du 31 mars 2022 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000045462412", "@nortexte": "ECOD2206457D", "@numtexte": "2022-467", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-03-31" }, { "@id": "LEGIARTI000006616080", "@num": "453", "#text": "Code des douanes - art. 453 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025092505", "@num": "L165-1", "#text": "Code monétaire et financier - art. L165-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122138", "@fin": "2999-01-01", "#text": "Chapitre Ier : Dispositions communes.", "@debut": "1972-05-06" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099279", "@fin": "2999-01-01", "#text": "Titre XIV : Contentieux des relations financières avec l'étranger", "@debut": "1972-05-06" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006616077", "@fin": "2011-12-30", "@num": "451", "@etat": "MODIFIE", "@debut": "1972-05-06", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000025092501", "@fin": "2999-01-01", "@num": "451", "@etat": "VIGUEUR", "@debut": "2011-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les titres II et XII du présent code sont applicables à la législation et à la réglementation des relations financières avec l'étranger sous réserve des articles 453 à 459 ci-dessous.

\n
\n
" } }, "LEGIARTI000025092505": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L165-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000025092505", "URL": "article/LEGI/ARTI/00/00/25/09/25/LEGIARTI000025092505.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@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": "LEGIARTI000006637532", "@num": "9", "#text": "Décret n°2003-196 du 7 mars 2003 - art. 9 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000418526", "@nortexte": "ECOT0237030D", "@numtexte": "2003-196", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2003-03-07" }, { "@id": "LEGIARTI000025062852", "@num": "60", "#text": "LOI n°2011-1978\n du 28 décembre 2011 - art. 60", "@sens": "cible", "@cidtexte": "JORFTEXT000025045613", "@nortexte": "BCRX1130599L", "@numtexte": "2011-1978", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-12-28" }, { "@id": "LEGIARTI000006616077", "@num": "451", "#text": "Code des douanes - art. 451", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006616090", "@num": "459", "#text": "Code des douanes - art. 459 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006071570", "#text": "Code des douanes 451 et 459", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645702", "@num": "L151-2", "#text": "Code monétaire et financier - art. L151-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006662593", "@num": "L731-2", "#text": "Code monétaire et financier - art. L731-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017868116", "@num": "L731-6", "#text": "Code monétaire et financier - art. L731-6 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235457", "@num": "L732-8", "#text": "Code monétaire et financier - art. L732-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235497", "@num": "L733-8", "#text": "Code monétaire et financier - art. L733-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045235537", "@num": "L734-8", "#text": "Code monétaire et financier - art. L734-8 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614440", "@num": "L741-3", "#text": "Code monétaire et financier - art. L741-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031324499", "@num": "L761-2", "#text": "Code monétaire et financier - art. L761-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034732964", "@num": "R165-1", "#text": "Code monétaire et financier - art. 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Les infractions aux obligations prévues aux articles L. 151-2 et L. 151-3 sont sanctionnées conformément à l'article 459 du code des douanes. Sont également applicables les dispositions de l'article 451 du code des douanes.

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" } } }, "article_lien": [ { "article_id": "LEGIARTI000025092482", "cible": true, "cidtexte": "JORFTEXT000025045613", "id": "LEGIARTI000025062852", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000025092505", "cible": true, "cidtexte": "JORFTEXT000025045613", "id": "LEGIARTI000025062852", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000025092497", "cible": true, "cidtexte": "JORFTEXT000025045613", "id": "LEGIARTI000025062852", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000025092494", "cible": true, "cidtexte": "JORFTEXT000025045613", "id": "LEGIARTI000025062852", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000025092501", "cible": true, "cidtexte": "JORFTEXT000025045613", "id": "LEGIARTI000025062852", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000025092487", "cible": true, "cidtexte": "JORFTEXT000025045613", "id": "LEGIARTI000025062852", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000025062852", "liens_entrants": true }

Article 60 ENTIEREMENT_MODIF (LOI n° 2011-1978 du 28 décembre 2011 de finances rectificative pour 2011 (1))