{ "article": { "LEGIARTI000028059964": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1774", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2013-10-13" } }, "META_COMMUN": { "ID": "LEGIARTI000028059964", "URL": "article/LEGI/ARTI/00/00/28/05/99/LEGIARTI000028059964.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028057479", "@num": "27", "#text": "LOI n°2013-907\n du 11 octobre 2013 - art. 27", "@sens": "cible", "@cidtexte": "JORFTEXT000028056315", "@nortexte": "PRMX1309699L", "@numtexte": "2013-907", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-10-11" }, { "@id": "LEGIARTI000006313106", "@num": "1772", "#text": "Code général des impôts, CGI. - art. 1772", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313833", "@num": "1773", "#text": "Code général des impôts, CGI. - art. 1773 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@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" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162920", "@fin": "2999-01-01", "#text": "3 : Sanctions pénales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147258", "@fin": "2999-01-01", "#text": "A : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000049244746", "@fin": "1979-07-01", "@num": "1774", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313835", "@fin": "1994-09-02", "@num": "1774", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313836", "@fin": "1995-10-27", "@num": "1774", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313837", "@fin": "2002-01-01", "@num": "1774", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313838", "@fin": "2009-05-14", "@num": "1774", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020630642", "@fin": "2013-10-13", "@num": "1774", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000028059964", "@fin": "2999-01-01", "@num": "1774", "@etat": "VIGUEUR", "@debut": "2013-10-13", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les personnes coupables de l'une des infractions visées aux 1° à 4° du 1 de l'article 1772 et à l'article 1773 peuvent être privées des droits civiques, civils et de famille, suivant les modalités prévues aux articles 131-26 et 131-26-1 du code pénal.

\n
\n
\n
" } }, "LEGIARTI000006313106": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1772", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313106", "URL": "article/LEGI/ARTI/00/00/06/31/31/LEGIARTI000006313106.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1772AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 170 2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 173 2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1763", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 243", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006313834", "@num": "1773", "#text": "Code général des impôts, CGI. - art. 1773 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028059964", "@num": "1774", "#text": "Code général des impôts, CGI. - art. 1774 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041690", "@num": "1775", "#text": "Code général des impôts, CGI. - art. 1775 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133910", "@fin": "2006-01-01", "#text": "DISPOSITIONS PARTICULIERES.", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114510", "@fin": "2006-01-01", "#text": "PENALITES", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084262", "@fin": "2006-01-01", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1972-08-30" } ] }, "@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": "LEGIARTI000049244697", "@fin": "1979-07-01", "@num": "1772", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313106", "@fin": "1982-01-01", "@num": "1772", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313107", "@fin": "1994-09-02", "@num": "1772", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313108", "@fin": "2002-01-01", "@num": "1772", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313109", "@fin": "2004-03-27", "@num": "1772", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313110", "@fin": "2011-05-19", "@num": "1772", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024041643", "@fin": "2999-01-01", "@num": "1772", "@etat": "VIGUEUR", "@debut": "2011-05-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Sont passibles, indépendamment des sanctions fiscales édictées par le présent code, d'une amende de 3.600 F à 30.000 F et d'un emprisonnement d'un an à cinq ans ou de l'une de ces deux peines seulement :

1° Tout agent d'affaires, expert et toute autre personne qui fait profession, soit pour son compte, soit comme dirigeant ou agent salarié de société, association, groupement ou entreprise quelconque, de tenir les écritures comptables de plusieurs clients et qui est convaincu d'avoir établi ou aidé à établir de faux bilans, inventaires, comptes et documents, de quelque nature qu'ils soient, produits pour la détermination des bases des impôts dus par lesdits clients;

2° Quiconque, encaissant directement ou indirectement des revenus à l'étranger, ne les a pas mentionnés séparément dans sa déclaration conformément aux prescriptions des articles 170-2 et 173-2, lorsque la dissimulation est établie;

3° Quiconque est convaincu d'avoir encaissé sous son nom des coupons appartenant à des tiers en vue de faire échapper ces derniers à l'application de l'impôt;

4° Quiconque, en vue de s'assurer, en matière d'impôts directs, ou de taxes assimilées, le bénéfice de dégrèvements de quelque nature que ce soit, produit des pièces fausses ou reconnues inexactes;

5° Quiconque publie ou fait publier, par tout autre moyen que celui prévu à l'article 243, tout ou partie des listes de contribuables visées audit article.

2. Les personnes visées au 1-1° et 3° sont en outre, le cas échéant, tenues solidairement avec leurs clients au paiement des sommes, tant en principal qu'en pénalités et amendes, dont la constatation aurait été compromise par leurs manœuvres.

3. Quiconque est convaincu d'avoir opéré sciemment une inscription sous une rubrique inexacte des dépenses supportées par une entreprise, en vue de dissimuler des bénéfices ou revenus imposables au nom de l'entreprise elle-même ou d'un tiers, est passible, indépendamment de la sanction fiscale visée à l'article 1763, des peines prévues au 1.

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" } }, "LEGIARTI000006313107": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1772", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313107", "URL": "article/LEGI/ARTI/00/00/06/31/31/LEGIARTI000006313107.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1772AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 170 2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 173 2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1763", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L111", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000701296", "#text": "Décret 81-866 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701296", "@numtexte": "81-866", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006313834", "@num": "1773", "#text": "Code général des impôts, CGI. - art. 1773 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028059964", "@num": "1774", "#text": "Code général des impôts, CGI. - art. 1774 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041690", "@num": "1775", "#text": "Code général des impôts, CGI. - art. 1775 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162920", "@fin": "2999-01-01", "#text": "3 : Sanctions pénales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147258", "@fin": "2999-01-01", "#text": "A : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000049244697", "@fin": "1979-07-01", "@num": "1772", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313106", "@fin": "1982-01-01", "@num": "1772", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313107", "@fin": "1994-09-02", "@num": "1772", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313108", "@fin": "2002-01-01", "@num": "1772", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313109", "@fin": "2004-03-27", "@num": "1772", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313110", "@fin": "2011-05-19", "@num": "1772", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024041643", "@fin": "2999-01-01", "@num": "1772", "@etat": "VIGUEUR", "@debut": "2011-05-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

3° Quiconque est convaincu d'avoir encaissé sous son nom des coupons appartenant à des tiers en vue de faire échapper ces derniers à l'application de l'impôt ;

5° Quiconque publie ou fait publier, par tout autre moyen que celui prévu à l'article L 111 du livre des procédures fiscales, tout ou partie des listes de contribuables visées audit article.

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" } }, "LEGIARTI000006313108": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1772", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006313108", "URL": "article/LEGI/ARTI/00/00/06/31/31/LEGIARTI000006313108.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1772AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 170 2, 173 2, 1763", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000165514", "#text": "Décret 94-899 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000165514", "@nortexte": "BUDF9400017D", "@numtexte": "94-899", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGIARTI000006313834", "@num": "1773", "#text": "Code général des impôts, CGI. - art. 1773 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028059964", "@num": "1774", "#text": "Code général des impôts, CGI. - art. 1774 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041690", "@num": "1775", "#text": "Code général des impôts, CGI. - art. 1775 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000177662", "#text": "Loi 92-1336 1992-12-16 art. 322, 373 JORF 23 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "LEGIARTI000006491860", "@num": "322", "#text": "Loi n°92-1336 du 16 décembre 1992 - art. 322 (V) JORF 23 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "JORFTEXT000000363212", "#text": "Loi 93-913 1993-07-19 art. 1 JORF 20 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000363212", "@nortexte": "JUSX9300093L", "@numtexte": "93-913", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-07-19" }, { "@id": "LEGIARTI000006315827", "@num": "L111", "#text": "Livre des procédures fiscales - art. L111 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162920", "@fin": "2999-01-01", "#text": "3 : Sanctions pénales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147258", "@fin": "2999-01-01", "#text": "A : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000049244697", "@fin": "1979-07-01", "@num": "1772", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313106", "@fin": "1982-01-01", "@num": "1772", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313107", "@fin": "1994-09-02", "@num": "1772", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313108", "@fin": "2002-01-01", "@num": "1772", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313109", "@fin": "2004-03-27", "@num": "1772", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313110", "@fin": "2011-05-19", "@num": "1772", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024041643", "@fin": "2999-01-01", "@num": "1772", "@etat": "VIGUEUR", "@debut": "2011-05-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Sont passibles, indépendamment des sanctions fiscales édictées par le présent code, d'une amende de 30 000 F et d'un emprisonnement de cinq ans ou de l'une de ces deux peines seulement :

2° Quiconque, encaissant directement ou indirectement des revenus à l'étranger, ne les a pas mentionnés séparément dans sa déclaration conformément aux prescriptions du 2 des articles 170 et 173, lorsque la dissimulation est établie ;

3° Quiconque est convaincu d'avoir encaissé sous son nom des coupons appartenant à des tiers en vue de faire échapper ces derniers à l'application de l'impôt ;

5° Quiconque publie ou fait publier, par tout autre moyen que celui prévu à l'article L 111 du livre des procédures fiscales, tout ou partie des listes de contribuables visées audit article.

2. Les personnes visées aux 1° et 3° du 1 sont en outre, le cas échéant, tenues solidairement avec leurs clients au paiement des sommes, tant en principal qu'en pénalités et amendes, dont la constatation aurait été compromise par leurs manœuvres.

\n
" } }, "LEGIARTI000006313109": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1772", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-03-27", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313109", "URL": "article/LEGI/ARTI/00/00/06/31/31/LEGIARTI000006313109.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1772AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 170 2, 173 2, 1763", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006313834", "@num": "1773", "#text": "Code général des impôts, CGI. - art. 1773 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028059964", "@num": "1774", "#text": "Code général des impôts, CGI. - art. 1774 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041690", "@num": "1775", "#text": "Code général des impôts, CGI. - art. 1775 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006716681", "@num": "19", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716442", "@num": "3", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 3 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006315827", "@num": "L111", "#text": "Livre des procédures fiscales - art. L111 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162920", "@fin": "2999-01-01", "#text": "3 : Sanctions pénales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147258", "@fin": "2999-01-01", "#text": "A : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000049244697", "@fin": "1979-07-01", "@num": "1772", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313106", "@fin": "1982-01-01", "@num": "1772", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313107", "@fin": "1994-09-02", "@num": "1772", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313108", "@fin": "2002-01-01", "@num": "1772", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313109", "@fin": "2004-03-27", "@num": "1772", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313110", "@fin": "2011-05-19", "@num": "1772", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024041643", "@fin": "2999-01-01", "@num": "1772", "@etat": "VIGUEUR", "@debut": "2011-05-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Sont passibles, indépendamment des sanctions fiscales édictées par le présent code, d'une amende de 4 500 euros et d'un emprisonnement de cinq ans ou de l'une de ces deux peines seulement :

3° Quiconque est convaincu d'avoir encaissé sous son nom des coupons appartenant à des tiers en vue de faire échapper ces derniers à l'application de l'impôt ;

5° Quiconque publie ou fait publier, par tout autre moyen que celui prévu à l'article L 111 du livre des procédures fiscales, tout ou partie des listes de contribuables visées audit article.

\n
" } }, "LEGIARTI000006313110": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1772", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-05-19", "DATE_DEBUT": "2004-03-27" } }, "META_COMMUN": { "ID": "LEGIARTI000006313110", "URL": "article/LEGI/ARTI/00/00/06/31/31/LEGIARTI000006313110.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1772AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 170 2, 173 2", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006323273", "@num": "9", "#text": "Ordonnance n°2004-281 du 25 mars 2004 - art. 9 () JORF 27 mars 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000797800", "@nortexte": "ECOX0400020R", "@numtexte": "2004-281", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2004-03-25" }, { "@id": "LEGIARTI000006313834", "@num": "1773", "#text": "Code général des impôts, CGI. - art. 1773 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028059964", "@num": "1774", "#text": "Code général des impôts, CGI. - art. 1774 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041690", "@num": "1775", "#text": "Code général des impôts, CGI. - art. 1775 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315827", "@num": "L111", "#text": "Livre des procédures fiscales - art. L111 (MMN)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162920", "@fin": "2999-01-01", "#text": "3 : Sanctions pénales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147258", "@fin": "2999-01-01", "#text": "A : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000049244697", "@fin": "1979-07-01", "@num": "1772", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313106", "@fin": "1982-01-01", "@num": "1772", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313107", "@fin": "1994-09-02", "@num": "1772", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313108", "@fin": "2002-01-01", "@num": "1772", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313109", "@fin": "2004-03-27", "@num": "1772", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313110", "@fin": "2011-05-19", "@num": "1772", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024041643", "@fin": "2999-01-01", "@num": "1772", "@etat": "VIGUEUR", "@debut": "2011-05-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Sont passibles, indépendamment des sanctions fiscales édictées par le présent code, d'une amende de 4 500 euros et d'un emprisonnement de cinq ans ou de l'une de ces deux peines seulement :

3° Quiconque est convaincu d'avoir encaissé sous son nom des coupons appartenant à des tiers en vue de faire échapper ces derniers à l'application de l'impôt ;

5° Quiconque publie ou fait publier, par tout autre moyen que celui prévu à l'article L 111 du livre des procédures fiscales, tout ou partie des listes de contribuables visées audit article.

\n
" } }, "LEGIARTI000006313833": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1773", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006313833", "URL": "article/LEGI/ARTI/00/00/06/31/38/LEGIARTI000006313833.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1773AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1772", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000028059964", "@num": "1774", "#text": "Code général des impôts, CGI. - art. 1774 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162920", "@fin": "2999-01-01", "#text": "3 : Sanctions pénales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147258", "@fin": "2999-01-01", "#text": "A : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000049244723", "@fin": "1951-05-25", "@num": "1773", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049355927", "@fin": "1951-12-19", "@num": "1773", "@etat": "MODIFIE", "@debut": "1951-05-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049422599", "@fin": "1954-08-15", "@num": "1773", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049625072", "@fin": "1979-07-01", "@num": "1773", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313833", "@fin": "2002-01-01", "@num": "1773", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006313834", "@fin": "2999-01-01", "@num": "1773", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Est puni de l'amende prévue au 1 de l'article 1772 le contribuable qui a commis sciemment dans la déclaration des revenus de valeurs et capitaux mobiliers pour l'établissement de l'impôt sur le revenu une omission ou insuffisance excédant le dixième de son revenu imposable ou la somme de 1.000 F.
\n
" } }, "LEGIARTI000006313834": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1773", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006313834", "URL": "article/LEGI/ARTI/00/00/06/31/38/LEGIARTI000006313834.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1773AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006716681", "@num": "19", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 19 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006716530", "@num": "7", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 7 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGIARTI000006313106", "@num": "1772", "#text": "Code général des impôts, CGI. - art. 1772 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028059964", "@num": "1774", "#text": "Code général des impôts, CGI. - art. 1774 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162920", "@fin": "2999-01-01", "#text": "3 : Sanctions pénales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147258", "@fin": "2999-01-01", "#text": "A : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000049244723", "@fin": "1951-05-25", "@num": "1773", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049355927", "@fin": "1951-12-19", "@num": "1773", "@etat": "MODIFIE", "@debut": "1951-05-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049422599", "@fin": "1954-08-15", "@num": "1773", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049625072", "@fin": "1979-07-01", "@num": "1773", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313833", "@fin": "2002-01-01", "@num": "1773", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006313834", "@fin": "2999-01-01", "@num": "1773", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est puni de l'amende prévue au 1 de l'article 1772 le contribuable qui a commis sciemment dans la déclaration des revenus de valeurs et capitaux mobiliers pour l'établissement de l'impôt sur le revenu une omission ou insuffisance excédant le dixième de son revenu imposable ou la somme de 153 €.

\n
\n
" } }, "LEGIARTI000006417290": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "131-26", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1994-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006417290", "URL": "article/LEGI/ARTI/00/00/06/41/72/LEGIARTI000006417290.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PCAXXXXXXXX1X131L26AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000022211743", "@num": "3", "#text": "Loi du 21 mai 1836 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515396", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1836-05-21" }, { "@id": "LEGIARTI000006435640", "@num": "8", "#text": "Loi n°1875-07-12 du 12 juillet 1875 - art. 8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070889", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1875-07-12" }, { "@id": "LEGIARTI000043982456", "@num": "24", "#text": "Loi du 29 juillet 1881 - art. 24 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000877119", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1881-07-29" }, { "@id": "LEGIARTI000022211721", "@num": "4", "#text": "Loi du 2 juin 1891 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512373", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1891-06-02" }, { "@id": "LEGIARTI000006719997", "@num": "68", "#text": "Décret-loi du 30 octobre 1935 - art. 68 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000295221", "@typelien": "CITATION", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1935-10-30" }, { "@id": "LEGIARTI000024039791", "@num": "14", "#text": "Loi n°49-956 du 16 juillet 1949 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000878175", "@numtexte": "49-956", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1949-07-16" }, { "@id": "LEGIARTI000035391366", "@num": "6", "#text": "Ordonnance n° 58-1100 du 17 novembre 1958 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000705067", "@numtexte": "58-1100", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-11-17" }, { "@id": "LEGIARTI000006507552", "@num": "7", "#text": "Loi n°71-556 du 12 juillet 1971 - art. 7 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000508806", "@numtexte": "71-556", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1971-07-12" }, { "@id": "LEGIARTI000022211738", "@num": "3", "#text": "Loi n° 83-628 du 12 juillet 1983 - art. 3 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504703", "@numtexte": "83-628", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-12" }, { "@id": "LEGIARTI000032435998", "@num": "25 sexies", "#text": "Loi n° 83-634 du 13 juillet 1983 - art. 25 sexies (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000504704", "@numtexte": "83-634", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1983-07-13" }, { "@id": "LEGIARTI000006401601", "@num": "200", "#text": "Loi n°85-98 du 25 janvier 1985 - art. 200 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@id": "LEGIARTI000006341911", "@num": "25", "#text": "Décret n°85-924 du 30 août 1985 - art. 25 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000502177", "@numtexte": "85-924", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-08-30" }, { "@id": "LEGIARTI000045662607", "@num": "3", "#text": "Décret n°86-83 du 17 janvier 1986 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000699956", "@numtexte": "86-83", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-01-17" }, { "@id": "LEGIARTI000050595700", "@num": "45-1", "#text": "Décret n°86-83 du 17 janvier 1986 - art. 45-1", "@sens": "cible", "@cidtexte": "JORFTEXT000000699956", "@numtexte": "86-83", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-01-17" }, { "@id": "LEGIARTI000006503927", "@num": "24", "#text": "Décret n°86-164 du 31 janvier 1986 - art. 24 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000332540", "@numtexte": "86-164", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1986-01-31" }, { "@id": "LEGIARTI000006527940", "@num": "52-1", "#text": "Ordonnance n°86-1243 du 1 décembre 1986 - art. 52-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000333548", "@numtexte": "86-1243", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-12-01" }, { "@id": "LEGIARTI000046185910", "@num": "2", "#text": "Décret n°88-145 du 15 février 1988 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871608", "@nortexte": "INTB8800027D", "@numtexte": "88-145", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-15" }, { "@id": "LEGIARTI000031835110", "@num": "39-1", "#text": "Décret n°88-145 du 15 février 1988 - art. 39-1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000871608", "@nortexte": "INTB8800027D", "@numtexte": "88-145", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-02-15" }, { "@id": "LEGIARTI000023881057", "@num": "5-1", "#text": "Loi n° 88-227 du 11 mars 1988 - art. 5-1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000321646", "@nortexte": "INTX8800003L", "@numtexte": "88-227", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1988-03-11" }, { "@id": "LEGIARTI000045808787", "@num": "3", "#text": "Décret n°91-155 du 6 février 1991 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000343794", "@nortexte": "SANH9002461D", "@numtexte": "91-155", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-02-06" }, { "@id": "LEGIARTI000006447687", "@num": "15", "#text": "Arrêté du 29 avril 1991 - art. 15 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339113", "@nortexte": "AGRE9100580A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1991-04-29" }, { "@id": "JORFTEXT000000359434", "#text": "Loi 92-683 1992-07-22", "@sens": "source", "@cidtexte": "JORFTEXT000000359434", "@nortexte": "JUSX8900136L", "@numtexte": "92-683", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-22" }, { "@id": "JORFTEXT000000359434", "#text": "Loi 92-683 1992-07-22 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000359434", "@nortexte": "JUSX8900136L", "@numtexte": "92-683", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-07-22" }, { "@id": "JORFTEXT000000177662", "#text": "Loi 92-1336 1992-12-16 art. 373", "@sens": "source", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "LEGIARTI000006491877", "@num": "336", "#text": "Loi n° 92-1336 du 16 décembre 1992 - art. 336 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "LEGIARTI000006491869", "@num": "330", "#text": "Loi n°92-1336 du 16 décembre 1992 - art. 330 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "LEGIARTI000049855232", "@num": "Annexe 1", "#text": "Décret n°93-21 du 7 janvier 1993 - art. Annexe 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000726191", "@nortexte": "JUSB9210428D", "@numtexte": "93-21", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-07" }, { "@id": "LEGIARTI000006710256", "@num": "82", "#text": "Loi n°96-597 du 2 juillet 1996 - art. 82 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000193847", "@nortexte": "ECOX9500164L", "@numtexte": "96-597", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1996-07-02" }, { "@id": "LEGIARTI000006425779", "@num": "5", "#text": "Décret n°96-1174 du 27 décembre 1996 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000747888", "@nortexte": "MIPP9600495D", "@numtexte": "96-1174", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-12-27" }, { "@id": "LEGIARTI000006488309", "@num": "78", "#text": "Loi n°98-467 du 17 juin 1998 - art. 78 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000740628", "@nortexte": "ECOX9600160L", "@numtexte": "98-467", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1998-06-17" }, { "@id": "LEGIARTI000006529263", "@num": "15", "#text": "Loi n°2000-494 du 6 juin 2000 - art. 15 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000400186", "@nortexte": "INTX9700159L", "@numtexte": "2000-494", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-06-06" }, { "@id": "LEGIARTI000021579893", "@num": "21", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 21", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000028689534", "@num": "56", "#text": "LOI n°2010-476 du 12 mai 2010 - art. 56 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022204510", "@nortexte": "BCFX0904879L", "@numtexte": "2010-476", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2010-05-12" }, { "@id": "LEGIARTI000023557109", "@num": "12", "#text": "Arrêté du 25 janvier 2011 - art. 12 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023504301", "@nortexte": "AGRE1031463A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-01-25" }, { "@id": "LEGIARTI000023782626", "@num": "13", "#text": "LOI n°2011-334\n du 29 mars 2011 - art. 13 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023781252", "@nortexte": "JUSX0918102L", "@numtexte": "2011-334", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-03-29" }, { "@id": "LEGIARTI000028057477", "@num": "26", "#text": "LOI n°2013-907\n du 11 octobre 2013 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028056315", "@nortexte": "PRMX1309699L", "@numtexte": "2013-907", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-10-11" }, { "@id": "LEGIARTI000032524839", "@num": "Annexe 2", "#text": "Décret n°2013-1212 du 23 décembre 2013 - art. Annexe 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000028386947", "@nortexte": "PRMX1327923D", "@numtexte": "2013-1212", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000043471899", "@num": "Annexe 3", "#text": "Décret n°2013-1212 du 23 décembre 2013 - art. Annexe 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028386947", "@nortexte": "PRMX1327923D", "@numtexte": "2013-1212", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000032524858", "@num": "Annexe 4", "#text": "Décret n°2013-1212 du 23 décembre 2013 - art. Annexe 4 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000028386947", "@nortexte": "PRMX1327923D", "@numtexte": "2013-1212", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000028392238", "@num": "Annexe 5", "#text": "Décret n°2013-1212 du 23 décembre 2013 - art. Annexe 5 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000028386947", "@nortexte": "PRMX1327923D", "@numtexte": "2013-1212", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000028392239", "@num": "Annexe 6", "#text": "Décret n°2013-1212 du 23 décembre 2013 - art. Annexe 6 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000028386947", "@nortexte": "PRMX1327923D", "@numtexte": "2013-1212", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-12-23" }, { "@id": "LEGIARTI000032435458", "@num": "12", "#text": "LOI n°2016-483 du 20 avril 2016 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000032433852", "@nortexte": "RDFX1314513L", "@numtexte": "2016-483", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-04-20" }, { "@id": "LEGIARTI000032435460", "@num": "13", "#text": "LOI n°2016-483 du 20 avril 2016 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000032433852", "@nortexte": "RDFX1314513L", "@numtexte": "2016-483", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-04-20" }, { "@id": "LEGIARTI000032435466", "@num": "15", "#text": "LOI n°2016-483 du 20 avril 2016 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000032433852", "@nortexte": "RDFX1314513L", "@numtexte": "2016-483", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-04-20" }, { "@id": "LEGIARTI000032435468", "@num": "16", "#text": "LOI n°2016-483 du 20 avril 2016 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000032433852", "@nortexte": "RDFX1314513L", "@numtexte": "2016-483", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-04-20" }, { "@id": "LEGIARTI000032435302", "@num": "5", "#text": "LOI n°2016-483 du 20 avril 2016 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000032433852", "@nortexte": "RDFX1314513L", "@numtexte": "2016-483", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-04-20" }, { "@id": "LEGIARTI000034576771", "#text": "Décret n°2017-713 du 2 mai 2017 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000034567260", "@nortexte": "JUSB1707792D", "@numtexte": "2017-713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000034576773", "#text": "Décret n°2017-713 du 2 mai 2017 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000034567260", "@nortexte": "JUSB1707792D", "@numtexte": "2017-713", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2017-05-02" }, { "@id": "LEGIARTI000043217518", "@num": "25", "#text": "Décret n°2021-246 du 3 mars 2021 - art. 25 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043216381", "@nortexte": "ARMH2035853D", "@numtexte": "2021-246", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-03-03" }, { "@id": "LEGIARTI000044427837", "@num": "L122-20", "#text": "Code général de la fonction publique - art. 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L512-3 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000023501962", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020675894", "@num": "141-2", "#text": "Code minier - art. 141-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071785", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646194", "@num": "L163-6", "#text": "Code monétaire et financier - art. L163-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006652311", "@num": "L353-3", "#text": "Code monétaire et financier - art. L353-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033513674", "@num": "L561-49", "#text": "Code monétaire et financier - art. L561-49 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027006885", "@num": "L572-14", "#text": "Code monétaire et financier - art. L572-14 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020871595", "@num": "L572-5", "#text": "Code monétaire et financier - art. L572-5 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035043487", "@num": "L573-1", "#text": "Code monétaire et financier - art. L573-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006659238", "@num": "L573-10", "#text": "Code monétaire et financier - art. L573-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029013619", "@num": "L573-13", "#text": "Code monétaire et financier - art. L573-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029014458", "@num": "L573-16", "#text": "Code monétaire et financier - art. L573-16 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049462292", "@num": "L574-5", "#text": "Code monétaire et financier - art. 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art. 727-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006582420", "@num": "L223-21", "#text": "Code rural - art. 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L'interdiction des droits civiques, civils et de famille porte sur :
\n
1° Le droit de vote ;
\n
2° L'éligibilité ;
\n
3° Le droit d'exercer une fonction juridictionnelle ou d'être expert devant une juridiction, de représenter ou d'assister une partie devant la justice ;
\n
4° Le droit de témoigner en justice autrement que pour y faire de simples déclarations ;
\n
5° Le droit d'être tuteur ou curateur ; cette interdiction n'exclut pas le droit, après avis conforme du juge des tutelles, le conseil de famille entendu, d'être tuteur ou curateur de ses propres enfants.
\n
L'interdiction des droits civiques, civils et de famille ne peut excéder une durée de dix ans en cas de condamnation pour crime et une durée de cinq ans en cas de condamnation pour délit.
\n
La juridiction peut prononcer l'interdiction de tout ou partie de ces droits.
\n
L'interdiction du droit de vote ou l'inéligibilité prononcées en application du présent article emportent interdiction ou incapacité d'exercer une fonction publique.
" } }, "LEGIARTI000024041643": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1772", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-05-19" } }, "META_COMMUN": { "ID": "LEGIARTI000024041643", "URL": "article/LEGI/ARTI/00/00/24/04/16/LEGIARTI000024041643.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000024023404", "@num": "161", "#text": "LOI n°2011-525\n du 17 mai 2011 - art. 161", "@sens": "cible", "@cidtexte": "JORFTEXT000024021430", "@nortexte": "BCRX0929142L", "@numtexte": "2011-525", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-05-17" }, { "@id": "LEGIARTI000006308214", "@num": "170", "#text": "Code général des impôts, CGI. - art. 170", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308237", "@num": "173", "#text": "Code général des impôts, CGI. - art. 173", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313834", "@num": "1773", "#text": "Code général des impôts, CGI. - art. 1773 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028059964", "@num": "1774", "#text": "Code général des impôts, CGI. - art. 1774 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041690", "@num": "1775", "#text": "Code général des impôts, CGI. - art. 1775 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315827", "@num": "L111", "#text": "Livre des procédures fiscales - art. L111", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162920", "@fin": "2999-01-01", "#text": "3 : Sanctions pénales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147258", "@fin": "2999-01-01", "#text": "A : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000049244697", "@fin": "1979-07-01", "@num": "1772", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313106", "@fin": "1982-01-01", "@num": "1772", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313107", "@fin": "1994-09-02", "@num": "1772", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313108", "@fin": "2002-01-01", "@num": "1772", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313109", "@fin": "2004-03-27", "@num": "1772", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313110", "@fin": "2011-05-19", "@num": "1772", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024041643", "@fin": "2999-01-01", "@num": "1772", "@etat": "VIGUEUR", "@debut": "2011-05-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

1. Sont passibles, indépendamment des sanctions fiscales édictées par le présent code, d'une amende de 4 500 € et d'un emprisonnement de cinq ans :

3° Quiconque est convaincu d'avoir encaissé sous son nom des coupons appartenant à des tiers en vue de faire échapper ces derniers à l'application de l'impôt ;

5° Quiconque publie ou fait publier, par tout autre moyen que celui prévu à l'article L 111 du livre des procédures fiscales, tout ou partie des listes de contribuables visées audit article.

" } }, "LEGIARTI000028057479": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "27", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028057479", "URL": "article/LEGI/ARTI/00/00/28/05/74/LEGIARTI000028057479.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028060011", "@num": "L241-3", "#text": "Code de commerce - art. L241-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028060005", "@num": "L242-6", "#text": "Code de commerce - art. L242-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028059968", "@num": "1741", "#text": "Code général des impôts, CGI. - art. 1741 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028059964", "@num": "1774", "#text": "Code général des impôts, CGI. - art. 1774 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028060001", "@num": "1837", "#text": "Code général des impôts, CGI. - art. 1837 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028059972", "@num": "L117", "#text": "Code électoral - art. L117 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070239", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028058695", "@num": "131-26-1", "#text": "Code pénal - art. 131-26-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028059995", "@num": "324-7", "#text": "Code pénal - art. 324-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028059985", "@num": "432-17", "#text": "Code pénal - art. 432-17 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028057473", "@fin": "2999-01-01", "#text": "Chapitre II : Dispositions pénales", "@debut": "2013-10-13" } ] }, "@cid": "JORFTEXT000028056315", "@nor": "PRMX1309699L", "@num": "2013-907", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2013-907 du 11 octobre 2013 relative à la transparence de la vie publique", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000028056315", "@c_titre_court": "LOI n° 2013-907 du 11 octobre 2013" }, { "@fin": "2999-01-01", "#text": "LOI n° 2013-907 du 11 octobre 2013 relative à la transparence de la vie publique (1)", "@debut": "2013-10-13", "@id_txt": "LEGITEXT000028057465", "@c_titre_court": "LOI n°2013-907 du 11 octobre 2013" } ], "@date_publi": "2013-10-12", "@date_signature": "2013-10-11" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000028057479", "@fin": "2999-01-01", "@num": "27", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000028056330", "@fin": "2999-01-01", "@num": "27", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code pénal
\n Art. 131-26-1\n
\n

\n
\n
\n
A modifié les dispositions suivantes :

- Code pénal
\n Art. 324-7, Art. 432-17\n
\n

- Code électoral
\n Art. L117\n
\n

- Code général des impôts, CGI.
\n Art. 1741, Art. 1774\n
\n

\n
\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1837\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de commerce
\n Art. L241-3, Art. L242-6\n
\n

\n
" } }, "LEGIARTI000049244697": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1772", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1979-07-01", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000049244697", "URL": "article/LEGI/ARTI/00/00/49/24/46/LEGIARTI000049244697.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000006313834", "@num": "1773", "#text": "Code général des impôts, CGI. - art. 1773 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028059964", "@num": "1774", "#text": "Code général des impôts, CGI. - art. 1774 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041690", "@num": "1775", "#text": "Code général des impôts, CGI. - art. 1775 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133910", "@fin": "2006-01-01", "#text": "DISPOSITIONS PARTICULIERES.", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114510", "@fin": "2006-01-01", "#text": "PENALITES", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084262", "@fin": "2006-01-01", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1972-08-30" } ] }, "@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": "LEGIARTI000049244697", "@fin": "1979-07-01", "@num": "1772", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313106", "@fin": "1982-01-01", "@num": "1772", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313107", "@fin": "1994-09-02", "@num": "1772", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313108", "@fin": "2002-01-01", "@num": "1772", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313109", "@fin": "2004-03-27", "@num": "1772", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313110", "@fin": "2011-05-19", "@num": "1772", "@etat": "MODIFIE", "@debut": "2004-03-27", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000024041643", "@fin": "2999-01-01", "@num": "1772", "@etat": "VIGUEUR", "@debut": "2011-05-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les condamnations pécuniaires contre plusieurs personnes pour un même fait de fraude sont solidaires.

" } }, "LEGIARTI000049244723": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1773", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1951-05-25", "DATE_DEBUT": "1950-04-30" } }, "META_COMMUN": { "ID": "LEGIARTI000049244723", "URL": "article/LEGI/ARTI/00/00/49/24/47/LEGIARTI000049244723.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000047498856", "@num": "Annexe", "#text": "Décret n° 50-478 du 6 avril 1950 - art. Annexe", "@sens": "source", "@cidtexte": "JORFTEXT000000496040", "@numtexte": "50-478", "@typelien": "CREATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-04-06" }, { "@id": "LEGIARTI000028059964", "@num": "1774", "#text": "Code général des impôts, CGI. - art. 1774 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162920", "@fin": "2999-01-01", "#text": "3 : Sanctions pénales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147258", "@fin": "2999-01-01", "#text": "A : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000049244723", "@fin": "1951-05-25", "@num": "1773", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049355927", "@fin": "1951-12-19", "@num": "1773", "@etat": "MODIFIE", "@debut": "1951-05-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049422599", "@fin": "1954-08-15", "@num": "1773", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049625072", "@fin": "1979-07-01", "@num": "1773", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313833", "@fin": "2002-01-01", "@num": "1773", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006313834", "@fin": "2999-01-01", "@num": "1773", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Quand les rébellions ou voies de fait ont été commises par un débitant de boissons, le tribunal ordonne, indépendamment des autres pénalités encourues, la fermeture du débit pendant un délai de trois mois au moins et de six mois au plus.

En cas d’infraction aux dispositions de l’article 561 le tribunal prononce, dans tous les cas, la fermeture de l’établissement pour une durée d’un an, indépendamment des autres pénalités encourues.

Le tribunal peut ordonner la fermeture temporaire pour une durée d’un mois à un an, ou définitive, de l’établissement en cas d’infraction à la réglementation prohibant l’absinthe et les liqueurs similaires.

Pour les infractions à l’article 505 et en cas de récidive le tribunal prononce la suppression de la licence attachée à l'établissement.

La fermeture provisoire des établissements de spectacles, des cercles et maisons de jeux peut être ordonnée par l’administration en cas d’obstacle, d’empêchement, ou de résistance à l’action des agents chargés de la constatation, en cas de retard dans le payement des droits ou, à défaut, de présentation de la caution prévue par l’article 1565.

La mise sous séquestre ou la fermeture provisoire des établissements peut être ordonnée par l’administration, après avis de la commission de contrôle des recettes instituée auprès du centre national de la cinématographie, en cas d’empêchement ou de résistance à l’action des agents chargés de la constatation de la taxe prévue par l’article 1621.

" } }, "LEGIARTI000049355927": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1773", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1951-12-19", "DATE_DEBUT": "1951-05-25" } }, "META_COMMUN": { "ID": "LEGIARTI000049355927", "URL": "article/LEGI/ARTI/00/00/49/35/59/LEGIARTI000049355927.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifié par l'article 48 de la loi n° 51-592 du 24 mai 1951 relative aux comptes spéciaux du Trésor pour l’année 1951 ; JORF du 25 mai 1951, p. 5403.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028059964", "@num": "1774", "#text": "Code général des impôts, CGI. - art. 1774 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162920", "@fin": "2999-01-01", "#text": "3 : Sanctions pénales", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147258", "@fin": "2999-01-01", "#text": "A : Impôts directs et taxes assimilées", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133937", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000049244723", "@fin": "1951-05-25", "@num": "1773", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049355927", "@fin": "1951-12-19", "@num": "1773", "@etat": "MODIFIE", "@debut": "1951-05-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049422599", "@fin": "1954-08-15", "@num": "1773", "@etat": "MODIFIE", "@debut": "1951-12-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049625072", "@fin": "1979-07-01", "@num": "1773", "@etat": "MODIFIE", "@debut": "1954-08-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313833", "@fin": "2002-01-01", "@num": "1773", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006313834", "@fin": "2999-01-01", "@num": "1773", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour les infractions à l’article 505 et en cas de récidive le tribunal prononce la suppression de la licence attachée à l'établissement.

De même, la mise sous séquestre ou la fermeture provisoire des établissements peut être ordonnée par l’administration, après avis du ministère de l’éducation nationale, en cas d’empêchement ou de résistance à l’action des agents chargés de la constatation de la taxe prévue à l’article 1621 bis.

\n
" } }, "LEGIARTI000049422599": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1773", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1954-08-15", "DATE_DEBUT": "1951-12-19" } }, "META_COMMUN": { "ID": "LEGIARTI000049422599", "URL": "article/LEGI/ARTI/00/00/49/42/25/LEGIARTI000049422599.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifié par l'article 1er du décret n° 51-1446 du 15 décembre 1951 portant incorporation dans le code général des impôts de divers textes modifiant et complétant certaines dispositions de ce code ; JORF du 19 décembre 1951, p. 12529.

Pour les infractions à l’article 505 et en cas de récidive le tribunal prononce la suppression de la licence attachée à l'établissement.

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000049355927", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000028059964", "typelien": "CITATION" }, { "article_id": "LEGIARTI000024041643", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000028059964", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006313110", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000028059964", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006313833", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000028059964", "typelien": "CITATION" }, { "article_id": "LEGIARTI000049244697", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000028059964", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006313109", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000028059964", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006313107", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000028059964", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006417290", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000028059964", "typelien": "CITATION" }, { "article_id": "LEGIARTI000049244723", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000028059964", "typelien": "CITATION" }, { "article_id": "LEGIARTI000049422599", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000028059964", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006313834", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000028059964", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006313108", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000028059964", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006313106", "cible": true, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000028059964", "typelien": "CITATION" }, { "article_id": "LEGIARTI000028057479", "cible": false, "cidtexte": "LEGITEXT000006069577", "id": "LEGIARTI000028059964", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000028059964", "liens_entrants": true }

Article 1774 AUTONOME VIGUEUR, en vigueur depuis le 13/10/2013 (Code général des impôts)