{ "article": { "LEGIARTI000025511694": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "18", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025511694", "URL": "article/LEGI/ARTI/00/00/25/51/16/LEGIARTI000025511694.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025516156", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516177", "@num": "L152", "#text": "Livre des procédures fiscales - art. L152 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516169", "@num": "L166 D", "#text": "Livre des procédures fiscales - art. L166 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@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": "LEGIARTI000025511694", "@fin": "2999-01-01", "@num": "18", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000025509769", "@fin": "2999-01-01", "@num": "18", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L152, Art. L166 D, Art. L113\n
\n

\n
\n
\n
" } }, "LEGIARTI000025516156": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-03-24", "DATE_DEBUT": "2012-03-16" } }, "META_COMMUN": { "ID": "LEGIARTI000025516156", "URL": "article/LEGI/ARTI/00/00/25/51/61/LEGIARTI000025516156.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "LEGIARTI000025511694", "@num": "18", "#text": "LOI n°2012-354\n du 14 mars 2012 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000025509584", "@nortexte": "BCRX1203230L", "@numtexte": "2012-354", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-14" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315227", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315230", "@num": "L124", "#text": "Livre des procédures fiscales - art. L124", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315236", "@num": "L127", "#text": "Livre des procédures fiscales - art. L127", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315239", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315254", "@num": "L135", "#text": "Livre des procédures fiscales - art. L135", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315260", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315266", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. L135 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315275", "@num": "L135 H", "#text": "Livre des procédures fiscales - art. L135 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315887", "@num": "L152 A", "#text": "Livre des procédures fiscales - art. L152 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315367", "@num": "L158", "#text": "Livre des procédures fiscales - art. L158", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. R*113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681302", "@num": "135", "#text": "Code de la famille et de l'aide sociale. - art. 135 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315834", "@fin": "1982-01-01", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315835", "@fin": "1985-07-19", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315836", "@fin": "1986-12-26", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315837", "@fin": "1989-07-14", "@num": "L113", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315838", "@fin": "1990-06-15", "@num": "L113", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315839", "@fin": "1991-06-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315840", "@fin": "1994-09-02", "@num": "L113", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315841", "@fin": "1996-05-12", "@num": "L113", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315842", "@fin": "1998-04-22", "@num": "L113", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315843", "@fin": "1999-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315844", "@fin": "2000-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315845", "@fin": "2006-12-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315846", "@fin": "2009-04-10", "@num": "L113", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529915", "@fin": "2010-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020905830", "@fin": "2009-12-31", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664583", "@fin": "2010-05-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177840", "@fin": "2012-03-16", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516156", "@fin": "2012-03-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Des dérogations à la règle du secret professionnel sont établies au profit d'administrations et autorités administratives, collectivités, services, organismes publics et autres personnes dans les cas prévus à la présente section.

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, \nL. 127, L. 130, L. 135, \nL. 135 B, L. 135 D, L. 135 E, L. 135 F, \nL. 135 H, L. 135 I, L. 135 J, L. 135 O, L. 136, L. 139 A, L. 152, L. 152 A, L. 158, L. 158 A, L. 163, L. 166 et L. 166 D sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

" } }, "LEGIARTI000025516169": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L166 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-12-25", "DATE_DEBUT": "2012-03-16" } }, "META_COMMUN": { "ID": "LEGIARTI000025516169", "URL": "article/LEGI/ARTI/00/00/25/51/61/LEGIARTI000025516169.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025511694", "@num": "18", "#text": "LOI n°2012-354\n du 14 mars 2012 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000025509584", "@nortexte": "BCRX1203230L", "@numtexte": "2012-354", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-14" }, { "@id": "LEGIARTI000025010365", "@num": "1600-0 N", "#text": "Code général des impôts, CGI. - art. 1600-0 N", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025010429", "@num": "1635 bis AE", "#text": "Code général des impôts, CGI. - art. 1635 bis AE", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029012373", "@num": "R166 D-1", "#text": "Livre des procédures fiscales - art. R166 D-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006690344", "@num": "L5311-1", "#text": "Code de la santé publique - art. L5311-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000025010663", "@fin": "2012-03-16", "#text": "8° : Agence mentionnée à l'article L. 5311-1 du code de la santé publique", "@debut": "2012-01-01" }, { "@id": "LEGISCTA000027111728", "@fin": "2013-12-25", "#text": "8° : Agence nationale de sécurité du médicament et des produits de santé", "@debut": "2012-03-16" }, { "@id": "LEGISCTA000028392620", "@fin": "2999-01-01", "#text": "8° : Agence nationale de sécurité du médicament et des produits de santé et Haute Autorité de santé", "@debut": "2013-12-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180063", "@fin": "2999-01-01", "#text": "VII : Dérogations au profit d'organismes divers", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025010675", "@fin": "2012-03-16", "@num": "L166 D", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516169", "@fin": "2013-12-25", "@num": "L166 D", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028392615", "@fin": "2014-12-25", "@num": "L166 D", "@etat": "MODIFIE", "@debut": "2013-12-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029961803", "@fin": "2016-01-01", "@num": "L166 D", "@etat": "MODIFIE", "@debut": "2014-12-25", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000030752201", "@fin": "2999-01-01", "@num": "L166 D", "@etat": "VIGUEUR", "@debut": "2016-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'administration chargée du recouvrement des taxes prévues aux \narticles 1600-0 N et 1600-0 O du code général des impôts\ntransmet à l'agence mentionnée à l'\narticle L. 5311-1 du code de la santé publique\nles données collectées à partir des déclarations des redevables de ces taxes, dans les conditions et suivant les modalités déterminées par décret : le nom de l'établissement, l'identifiant SIRET, l'adresse de l'établissement principal ou du siège du redevable et le montant acquitté pour chacune des taxes précitées. Les destinataires des informations transmises sont astreints, pour les données dont ils ont à connaître en application du présent article, au secret professionnel sous les sanctions prévues à l'\narticle 226-13 du code pénal\n.

L'administration chargée du recouvrement du droit prévu à l'\narticle 1635 bis AE du code général des impôts\net l'agence mentionnée à l'\narticle L. 5311-1 du code de la santé publique\nse transmettent spontanément ou sur demande les informations relatives aux droits perçus au titre de l'\narticle 1635 bis AE du code général des impôts\net aux quittances établies conformément à ce même article 1635 bis AE.

" } }, "LEGIARTI000025516177": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L152", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-12-25", "DATE_DEBUT": "2012-03-16" } }, "META_COMMUN": { "ID": "LEGIARTI000025516177", "URL": "article/LEGI/ARTI/00/00/25/51/61/LEGIARTI000025516177.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006319212", "@num": "15", "#text": "Loi n°52-401 du 14 avril 1952 - art. 15 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000516428", "@numtexte": "52-401", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-04-14" }, { "@id": "LEGIARTI000006768669", "@num": "18", "#text": "Décret n°77-429 du 22 avril 1977 - art. 18 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000883888", "@numtexte": "77-429", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-04-22" }, { "@id": "LEGIARTI000006768651", "@num": "2", "#text": "Décret n°77-429 du 22 avril 1977 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000000883888", "@numtexte": "77-429", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1977-04-22" }, { "@id": "LEGIARTI000033337935", "@num": "4", "#text": "Arrêté du 14 juin 1982 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864438", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-06-14" }, { "@id": "LEGIARTI000021983453", "@num": "6", "#text": "Arrêté du 25 juillet 1988 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000505655", "@nortexte": "BUDZ8800008A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1988-07-25" }, { "@id": "LEGIARTI000023007286", "@num": "6", "#text": "Arrêté du 5 janvier 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000707223", "@nortexte": "BUDL9000011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-05" }, { "@id": "LEGIARTI000029043034", "@num": "1", "#text": "Décret n°2002-771 du 3 mai 2002 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000591873", "@nortexte": "ECOL0200067D", "@numtexte": "2002-771", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-05-03" }, { "@id": "LEGIARTI000006231702", "@num": "4", "#text": "Décret n°2004-581 du 21 juin 2004 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000250574", "@nortexte": "SANS0420260D", "@numtexte": "2004-581", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-21" }, { "@id": "LEGIARTI000048701167", "@num": "18", "#text": "Loi n° 2004-803 du 9 août 2004 - art. 18 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000787077", "@nortexte": "ECOX0300221L", "@numtexte": "2004-803", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-08-09" }, { "@id": "LEGIARTI000017730891", "@num": "106", "#text": "LOI n°2007-1786 du 19 décembre 2007 - art. 106", "@sens": "cible", "@cidtexte": "JORFTEXT000017726554", "@nortexte": "BCFX0766311L", "@numtexte": "2007-1786", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-19" }, { "@id": "LEGIARTI000019503127", "@num": "7", "#text": "Décret n°2008-983\n du 18 septembre 2008 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000019502590", "@nortexte": "AGRF0819481D", "@numtexte": "2008-983", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2008-09-18" }, { "@id": "LEGIARTI000029112122", "@num": "1", "#text": "Arrêté du 25 septembre 2008 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019595699", "@nortexte": "BCFL0819444A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2008-09-25" }, { "@id": "LEGIARTI000025893676", "@num": "1", "#text": "Arrêté du 28 septembre 2010 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022965260", "@nortexte": "BCRE1024741A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-09-28" }, { "@id": "LEGIARTI000028051795", "@num": "2", "#text": "Arrêté du 5 juin 2013 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028051341", "@nortexte": "BUDE1324541A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-06-05" }, { "#text": "CGI 2020 1 3°", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000025511694", "@num": "18", "#text": "LOI n°2012-354\n du 14 mars 2012 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000025509584", "@nortexte": "BCRX1203230L", "@numtexte": "2012-354", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-14" }, { "@id": "LEGIARTI000031666206", "@num": "32", "#text": "LOI n°2015-1702 du 21 décembre 2015 - art. 32", "@sens": "cible", "@cidtexte": "JORFTEXT000031663208", "@nortexte": "FCPX1523191L", "@numtexte": "2015-1702", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-12-21" }, { "@id": "LEGIARTI000049820199", "@num": "2", "#text": "Décret n°2019-341 du 19 avril 2019 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000038396526", "@nortexte": "JUSC1835107D", "@numtexte": "2019-341", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-04-19" }, { "@id": "LEGITEXT000049227771", "#text": "Arrêté du 30 janvier 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049225531", "@nortexte": "ECOE2403212A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-30" }, { "@id": "LEGIARTI000049227789", "@num": "2", "#text": "Arrêté du 30 janvier 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049225531", "@nortexte": "ECOE2403212A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-01-30" }, { "@id": "LEGIARTI000028807055", "@num": "L351-12", "#text": "Code de la construction et de l'habitation. - art. L351-12 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814767", "@num": "L861-9", "#text": "Code de la construction et de l'habitation. - art. L861-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814749", "@num": "L862-4", "#text": "Code de la construction et de l'habitation. - art. L862-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038814729", "@num": "L863-5", "#text": "Code de la construction et de l'habitation. - art. L863-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043169616", "@num": "L114-14", "#text": "Code de la sécurité sociale. - art. L114-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037947779", "@num": "L380-2", "#text": "Code de la sécurité sociale. - art. L380-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006752525", "@num": "R742-4", "#text": "Code de la sécurité sociale. - art. R742-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981949", "@num": "L6241-1", "#text": "Code du travail - art. L6241-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914225", "@num": "1599 ter A", "#text": "Code général des impôts, CGI. - art. 1599 ter A (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000019506778", "@num": "D731-15", "#text": "Code rural - art. D731-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049904727", "@num": "D731-128", "#text": "Code rural et de la pêche maritime - art. 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Les agents des administrations fiscales communiquent aux organismes et services chargés de la gestion d'un régime obligatoire de sécurité sociale, de l'attribution de la protection complémentaire en matière de santé visée à l'article L. 861-1 du code de la sécurité sociale, aux services chargés de la gestion et du paiement des pensions aux fonctionnaires de l'Etat et assimilés, aux institutions mentionnées au chapitre Ier du titre II du livre IX du code de la sécurité sociale ainsi qu'à l'institution mentionnée à l'article L. 5312-1 du code du travail les informations nominatives nécessaires :

1° à l'appréciation des conditions d'ouverture et de maintien des droits aux prestations ;

2° au calcul des prestations ;

3° à l'appréciation des conditions d'assujettissement aux cotisations et contributions ;

4° à la détermination de l'assiette et du montant des cotisations et contributions ainsi qu'à leur recouvrement ;

5° Au recouvrement des prestations indûment versées ;

6° A l'appréciation des conditions d'ouverture et de maintien des prestations versées dans le cadre de leur mission légale en matière d'action sanitaire et sociale ;
\n
7° Au calcul des prestations versées dans le cadre de leur mission légale en matière d'action sanitaire et sociale.

Le numéro d'inscription au répertoire national d'identification des personnes physiques peut être utilisé pour les demandes, échanges et traitements nécessaires à la communication des informations mentionnées aux 1° à 7°, lorsqu'elles concernent des personnes physiques.

Dans le but de contrôler les conditions d'ouverture, de maintien ou d'extinction des droits aux prestations de sécurité sociale de toute nature, ainsi que le paiement des cotisations et contributions, les organismes et services mentionnés au premier alinéa peuvent demander aux administrations fiscales de leur communiquer une liste des personnes qui ont déclaré soit n'avoir plus leur domicile en France, soit n'avoir perçu que des revenus du patrimoine ou de placement.

Les agents des administrations fiscales signalent aux directeurs régionaux des affaires sanitaires et sociales et aux chefs des services régionaux de l'inspection du travail, de l'emploi et de la politique sociale agricoles, ainsi qu'aux organismes de protection sociale les faits susceptibles de constituer des infractions qu'ils relèvent en ce qui concerne l'application des lois et règlements relatifs au régime général, au régime des travailleurs indépendants non agricoles, aux régimes spéciaux, au régime agricole de sécurité sociale ou à l'assurance chômage.

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Article 18 ENTIEREMENT_MODIF (LOI n° 2012-354 du 14 mars 2012 de finances rectificative pour 2012 (1))