{ "article": { "LEGIARTI000025511671": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "15", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025511671", "URL": "article/LEGI/ARTI/00/00/25/51/16/LEGIARTI000025511671.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025516552", "@num": "1741", "#text": "Code général des impôts, CGI. - art. 1741 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028493208", "@fin": "2999-01-01", "#text": "I. ― Mesures fiscales non rattachées", "@debut": "2012-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025511577", "@fin": "2999-01-01", "#text": "TITRE II : DISPOSITIONS PERMANENTES", "@debut": "2012-03-16" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000025511581", "@fin": "2999-01-01", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2012-03-16" } ] }, "@cid": "JORFTEXT000025509584", "@nor": "BCRX1203230L", "@num": "2012-354", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2012-354 du 14 mars 2012 de finances rectificative pour 2012 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000025509584", "@c_titre_court": "LOI n° 2012-354 du 14 mars 2012" }, { "@fin": "2999-01-01", "#text": "LOI n° 2012-354 du 14 mars 2012 de finances rectificative pour 2012 (1)", "@debut": "2012-03-16", "@id_txt": "LEGITEXT000025511566", "@c_titre_court": "LOI n°2012-354 du 14 mars 2012" } ], "@date_publi": "2012-03-15", "@date_signature": "2012-03-14" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000025511671", "@fin": "2999-01-01", "@num": "15", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025509753", "@fin": "2999-01-01", "@num": "15", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
Art. 1741
\n

\n
" } }, "LEGIARTI000025516552": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1741", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-10-13", "DATE_DEBUT": "2012-03-16" } }, "META_COMMUN": { "ID": "LEGIARTI000025516552", "URL": "article/LEGI/ARTI/00/00/25/51/65/LEGIARTI000025516552.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029336766", "@num": "4", "#text": "Ordonnance n° 2004-559 du 17 juin 2004 - art. 4 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000438720", "@nortexte": "ECOX0400035R", "@numtexte": "2004-559", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-06-17" }, { "@id": "LEGIARTI000024247674", "@num": "7", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 7 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000031086665", "@num": "8", "#text": "Ordonnance n° 2005-649 du 6 juin 2005 - art. 8 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000629820", "@nortexte": "ECOX0500022R", "@numtexte": "2005-649", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-06-06" }, { "@id": "LEGIARTI000045807083", "@num": "12", "#text": "Décret n°2009-158\n du 11 février 2009 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020246872", "@nortexte": "ECEM0824646D", "@numtexte": "2009-158", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-02-11" }, { "@id": "LEGIARTI000020672293", "@num": "32", "#text": "LOI n°2009-594\n du 27 mai 2009 - art. 32 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020671201", "@nortexte": "IOCX0810789L", "@numtexte": "2009-594", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-05-27" }, { "@id": "LEGIARTI000021579930", "@num": "23", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 23", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000024612915", "@num": "2", "#text": "Arrêté du 28 septembre 2011 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000045278826", "@num": "6", "#text": "Arrêté du 28 septembre 2011 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024611766", "@nortexte": "DEVT1125141A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-28" }, { "@id": "LEGIARTI000031882318", "@num": "3", "#text": "Arrêté du 2 novembre 2011 - art. 3 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000024774282", "@num": "4", "#text": "Arrêté du 2 novembre 2011 - art. 4 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000024772876", "@nortexte": "TRAT1128150A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-11-02" }, { "@id": "LEGIARTI000025511671", "@num": "15", "#text": "LOI n°2012-354\n du 14 mars 2012 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000025509584", "@nortexte": "BCRX1203230L", "@numtexte": "2012-354", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-14" }, { "@id": "LEGIARTI000037389545", "@num": "45", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 45 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922107", "@num": "93", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 93 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922109", "@num": "94", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 94 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000030922111", "@num": "95", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 95 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037201911", "@num": "96", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 96 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389425", "@num": "97", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 97 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389362", "@num": "98", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 98 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389302", "@num": "99", "#text": "ORDONNANCE n°2015-899 du 23 juillet 2015 - art. 99 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000030920376", "@nortexte": "EINM1506103R", "@numtexte": "2015-899", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2015-07-23" }, { "@id": "LEGIARTI000037389227", "@num": "39", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 39 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943105", "@num": "62", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 62 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943107", "@num": "63", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 63 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943109", "@num": "64", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 64 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000031943111", "@num": "65", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 65 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389137", "@num": "66", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 66 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389165", "@num": "67", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 67 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000037389109", "@num": "68", "#text": "Ordonnance n°2016-65 du 29 janvier 2016 - art. 68 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000031939947", "@nortexte": "EINM1527673R", "@numtexte": "2016-65", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2016-01-29" }, { "@id": "LEGIARTI000039010934", "@num": "3", "#text": "Décret n°2019-912 du 30 août 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000039002415", "@nortexte": "JUSB1914385D", "@numtexte": "2019-912", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-08-30" }, { "@id": "LEGIARTI000041403854", "@num": "1", "#text": "Décret n°2019-1590 du 31 décembre 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000039727443", "@nortexte": "ECOT1932857D", "@numtexte": "2019-1590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-12-31" }, { "@id": "LEGIARTI000043304345", "@num": "1", "#text": "Décret n°2021-344 du 29 mars 2021 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043303004", "@nortexte": "LOGL2027846D", "@numtexte": "2021-344", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-29" }, { "@id": "LEGIARTI000043952635", "#text": "Décret n°2021-1103 du 20 août 2021 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000043950980", "@nortexte": "JUSB2123289D", "@numtexte": "2021-1103", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-20" }, { "@id": "LEGIARTI000044622586", "@num": "1", "#text": "Décret n°2021-1822 du 27 décembre 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000044572072", "@nortexte": "JUSB2132679D", "@numtexte": "2021-1822", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-12-27" }, { "@id": "LEGIARTI000046174897", "@num": "1", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046174899", "@num": "2", "#text": "Décret n°2022-1147 du 10 août 2022 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000046174300", "@nortexte": "TRET2127771D", "@numtexte": "2022-1147", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-08-10" }, { "@id": "LEGIARTI000046439206", "@num": "3", "#text": "Arrêté du 12 septembre 2022 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGIARTI000046439208", "@num": "4", "#text": "Arrêté du 12 septembre 2022 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046437696", "@nortexte": "TRET2226082A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-09-12" }, { "@id": "LEGITEXT000049295653", "#text": "Décret n°2024-235 du 18 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGIARTI000049295676", "@num": "2", "#text": "Décret n°2024-235 du 18 mars 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049294825", "@nortexte": "ECOP2329913D", "@numtexte": "2024-235", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-18" }, { "@id": "LEGITEXT000050772929", "#text": "Arrêté du 21 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050771533", "@nortexte": "BCPE2430347A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-21" }, { "@id": "LEGIARTI000050981627", "@num": "11", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000050981617", "@num": "6", "#text": "Décret n°2025-50 du 15 janvier 2025 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000050980603", "@nortexte": "ATDT2400248D", "@numtexte": "2025-50", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-01-15" }, { "@id": "LEGIARTI000018617968", "@num": "46 quindecies N", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 46 quindecies N (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637242", "@num": "Annexe Tableau IV-IV", "#text": "Code de l'organisation judiciaire - art. Annexe Tableau IV-IV (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043749719", "@num": "R211-4", "#text": "Code de l'organisation judiciaire - art. R211-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293161", "@num": "L2141-1", "#text": "Code de la commande publique - art. L2141-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293128", "@num": "L2341-1", "#text": "Code de la commande publique - art. L2341-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048255412", "@num": "L2621-1", "#text": "Code de la commande publique - art. L2621-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338669", "@num": "L2623-1", "#text": "Code de la commande publique - art. L2623-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338652", "@num": "L2631-1", "#text": "Code de la commande publique - art. L2631-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704675", "@num": "L2633-1", "#text": "Code de la commande publique - art. L2633-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044338631", "@num": "L2641-1", "#text": "Code de la commande publique - art. L2641-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704697", "@num": "L2643-1", "#text": "Code de la commande publique - art. L2643-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254602", "@num": "L2651-2", "#text": "Code de la commande publique - art. L2651-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704721", "@num": "L2651-4", "#text": "Code de la commande publique - art. L2651-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537295", "@num": "L2661-2", "#text": "Code de la commande publique - art. L2661-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657410", "@num": "L2661-4", "#text": "Code de la commande publique - art. L2661-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048537249", "@num": "L2671-2", "#text": "Code de la commande publique - art. L2671-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042657365", "@num": "L2671-4", "#text": "Code de la commande publique - art. L2671-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590277", "@num": "L2681-2", "#text": "Code de la commande publique - art. L2681-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037704781", "@num": "L2681-4", "#text": "Code de la commande publique - art. L2681-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047293065", "@num": "L3123-1", "#text": "Code de la commande publique - art. L3123-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048254640", "@num": "L3321-1", "#text": "Code de la commande publique - art. L3321-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037705223", "@num": "L3331-1", "#text": "Code de la commande publique - art. L3331-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038590802", "@num": "L3341-1", "#text": "Code de la commande publique - art. L3341-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048256128", "@num": "L3351-2", "#text": "Code de la commande publique - art. L3351-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534940", "@num": "L3361-2", "#text": "Code de la commande publique - art. L3361-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048534991", "@num": "L3371-2", "#text": "Code de la commande publique - art. L3371-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038591027", "@num": "L3381-2", "#text": "Code de la commande publique - art. L3381-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000037701019", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861110", "@num": "28-2", "#text": "Code de procédure pénale - art. 28-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049778681", "@num": "41-1-2", "#text": "Code de procédure pénale - art. 41-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044550454", "@num": "56-1-2", "#text": "Code de procédure pénale - art. 56-1-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049531736", "@num": "704", "#text": "Code de procédure pénale - art. 704 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042779495", "@num": "705", "#text": "Code de procédure pénale - art. 705 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047860986", "@num": "706-1-1", "#text": "Code de procédure pénale - art. 706-1-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023083018", "@num": "L4316-13", "#text": "Code des transports - art. L4316-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177074", "@num": "R3113-26", "#text": "Code des transports - art. R3113-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046177288", "@num": "R3211-27", "#text": "Code des transports - art. R3211-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982740", "@num": "R4421-12", "#text": "Code des transports - art. R4421-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050982317", "@num": "R4422-12", "#text": "Code des transports - art. R4422-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034117037", "@num": "L222-11", "#text": "Code du sport. - art. L222-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071318", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024197762", "@num": "L1414-4", "#text": "Code général des collectivités territoriales - art. L1414-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313753", "@num": "1742", "#text": "Code général des impôts, CGI. - art. 1742 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046859818", "@num": "1743", "#text": "Code général des impôts, CGI. - art. 1743 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313755", "@num": "1745", "#text": "Code général des impôts, CGI. - art. 1745 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639294", "@num": "1753", "#text": "Code général des impôts, CGI. - art. 1753 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041686", "@num": "1783 B", "#text": "Code général des impôts, CGI. - art. 1783 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238730", "@num": "371 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077268", "@num": "95 ZH", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZH (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025077276", "@num": "95 ZK", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 95 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033612500", "@num": "L561-23", "#text": "Code monétaire et financier - art. L561-23 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611269", "@num": "L561-29", "#text": "Code monétaire et financier - art. L561-29 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041578041", "@num": "L561-31", "#text": "Code monétaire et financier - art. L561-31 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860472", "@num": "L711-19", "#text": "Code monétaire et financier - art. L711-19 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020860470", "@num": "L711-20", "#text": "Code monétaire et financier - art. L711-20 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614524", "@num": "L711-21", "#text": "Code monétaire et financier - art. L711-21 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038614497", "@num": "L725-3", "#text": "Code monétaire et financier - art. L725-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021762713", "@num": "L735-3", "#text": "Code monétaire et financier - art. L735-3 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570494", "@num": "L745-13", "#text": "Code monétaire et financier - art. L745-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570419", "@num": "L755-13", "#text": "Code monétaire et financier - art. L755-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044570344", "@num": "L765-13", "#text": "Code monétaire et financier - art. L765-13 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236275", "@num": "L772-3", "#text": "Code monétaire et financier - art. L772-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236281", "@num": "L772-5", "#text": "Code monétaire et financier - art. L772-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045236297", "@num": "L772-9", "#text": "Code monétaire et financier - art. L772-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051559511", "@num": "L773-42", "#text": "Code monétaire et financier - art. L773-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051559461", "@num": "L774-42", "#text": "Code monétaire et financier - art. L774-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051558718", "@num": "L775-36", "#text": "Code monétaire et financier - art. L775-36 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041461651", "@num": "R151-10", "#text": "Code monétaire et financier - art. R151-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045071328", "@num": "131-26-2", "#text": "Code pénal - art. 131-26-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315500", "@num": "L227", "#text": "Livre des procédures fiscales - art. L227 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315503", "@num": "L231", "#text": "Livre des procédures fiscales - art. L231 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022175302", "@num": "L233", "#text": "Livre des procédures fiscales - art. L233 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315501", "@num": "L229", "#text": "Livre des procédures fiscales - art. L229", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417290", "@num": "131-26", "#text": "Code pénal - art. 131-26", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Livre des procédures fiscales L229 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L230 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" }, { "#text": "Livre des procédures fiscales L231 (6è al. du CGI 1741)", "@sens": "source", "@typelien": "CONCORDE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147294", "@fin": "2999-01-01", "#text": "C : Sanctions pénales", "@debut": "2006-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049243189", "@fin": "1979-07-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312980", "@fin": "1982-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312981", "@fin": "1983-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312982", "@fin": "1987-07-09", "@num": "1741", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312983", "@fin": "1994-09-02", "@num": "1741", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312984", "@fin": "1995-10-27", "@num": "1741", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312985", "@fin": "2002-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312986", "@fin": "2006-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312987", "@fin": "2009-05-14", "@num": "1741", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020630646", "@fin": "2010-12-11", "@num": "1741", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023225108", "@fin": "2011-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2010-12-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023412132", "@fin": "2012-03-16", "@num": "1741", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516552", "@fin": "2013-10-13", "@num": "1741", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028059968", "@fin": "2013-12-08", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-10-13", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028311970", "@fin": "2018-01-01", "@num": "1741", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432362", "@fin": "2018-10-25", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526294", "@fin": "2023-12-31", "@num": "1741", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838817", "@fin": "2999-01-01", "@num": "1741", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

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

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

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

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

" } } }, "article_lien": [ { "article_id": "LEGIARTI000025516552", "cible": true, "cidtexte": "JORFTEXT000025509584", "id": "LEGIARTI000025511671", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000025511671", "liens_entrants": true }

Article 15 ENTIEREMENT_MODIF (LOI n° 2012-354 du 14 mars 2012 de finances rectificative pour 2012 (1))