{ "article": { "LEGIARTI000028280613": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "44", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028280613", "URL": "article/LEGI/ARTI/00/00/28/28/06/LEGIARTI000028280613.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028312041", "@num": "1734", "#text": "Code général des impôts, CGI. - art. 1734 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000028288183", "#text": "Livre des procédures fiscales - 2° ter : Dispositions communes (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028288190", "@num": "L13 F", "#text": "Livre des procédures fiscales - art. L13 F (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028280586", "@fin": "2999-01-01", "#text": "TITRE IV : DISPOSITIONS RELATIVES AUX PROCÉDURES FISCALES ET DOUANIÈRES", "@debut": "2013-12-08" } ] }, "@cid": "JORFTEXT000028278976", "@nor": "JUSX1310649L", "@num": "2013-1117", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2013-1117 du 6 décembre 2013 relative à la lutte contre la fraude fiscale et la grande délinquance économique et financière", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000028278976", "@c_titre_court": "LOI n° 2013-1117 du 6 décembre 2013" }, { "@fin": "2999-01-01", "#text": "LOI n° 2013-1117 du 6 décembre 2013 relative à la lutte contre la fraude fiscale et la grande délinquance économique et financière (1)", "@debut": "2013-12-08", "@id_txt": "LEGITEXT000028280575", "@c_titre_court": "LOI n°2013-1117 du 6 décembre 2013" } ], "@date_publi": "2013-12-07", "@date_signature": "2013-12-06" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000028280613", "@fin": "2999-01-01", "@num": "44", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000028279038", "@fin": "2999-01-01", "@num": "44", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 1734\n
\n

- Livre des procédures fiscales
Sct. 2° ter : Dispositions communes, Art. L13 F\n
\n

\n
\n
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Les agents de l'administration peuvent, sans que le contribuable puisse s'y opposer, prendre copie des documents dont ils ont connaissance dans le cadre des procédures de contrôle prévues aux articles L. 12 et L. 13. Les modalités de sécurisation des copies de documents sous forme dématérialisée sont précisées par arrêté du ministre chargé du budget.

" } }, "LEGIARTI000028312041": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1734", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2013-12-08" } }, "META_COMMUN": { "ID": "LEGIARTI000028312041", "URL": "article/LEGI/ARTI/00/00/28/31/20/LEGIARTI000028312041.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028280675", "@num": "20", "#text": "LOI n°2013-1117\n du 6 décembre 2013 - art. 20 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000028278976", "@nortexte": "JUSX1310649L", "@numtexte": "2013-1117", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-06" }, { "@id": "LEGIARTI000028280613", "@num": "44", "#text": "LOI n°2013-1117\n du 6 décembre 2013 - art. 44", "@sens": "cible", "@cidtexte": "JORFTEXT000028278976", "@nortexte": "JUSX1310649L", "@numtexte": "2013-1117", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-06" }, { "@id": "LEGIARTI000028312044", "@num": "L2222-22", "#text": "Code général de la propriété des personnes publ... - art. L2222-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070299", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981533", "@num": "1740 D", "#text": "Code général des impôts, CGI. - art. 1740 D (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024041681", "@num": "1789", "#text": "Code général des impôts, CGI. - art. 1789 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045038110", "@num": "L45", "#text": "Livre des procédures fiscales - art. L45 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028288208", "@num": "L102 D", "#text": "Livre des procédures fiscales - art. L102 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028288185", "@num": "L13 F", "#text": "Livre des procédures fiscales - art. L13 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028288201", "@num": "L96 J", "#text": "Livre des procédures fiscales - art. 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L'absence de tenue, la destruction avant les délais prescrits ou le refus de communiquer les documents soumis au droit de communication de l'administration entraîne l'application d'une amende de 1 500 €.

Cette amende est applicable, pour chaque document, sans que le total des amendes puisse être supérieur à 10 000 € [Dispositions déclarées non conformes à la Constitution par la décision du Conseil constitutionnel n° 2013-679 DC du 4 décembre 2013], en cas d'opposition à la prise de copie mentionnée à l'article L. 13 F du livre des procédures fiscales.

Les manquements aux obligations prévues aux articles L. 96 J et L. 102 D du livre des procédures fiscales entraînent l'application d'une amende égale à 1 500 € par logiciel ou système de caisse vendu ou par client pour lequel une prestation a été réalisée dans l'année.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000028312041", "cible": true, "cidtexte": "JORFTEXT000028278976", "id": "LEGIARTI000028280613", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000028288190", "cible": true, "cidtexte": "JORFTEXT000028278976", "id": "LEGIARTI000028280613", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000028280613", "liens_entrants": true }

Article 44 ENTIEREMENT_MODIF (LOI n° 2013-1117 du 6 décembre 2013 relative à la lutte contre la fraude fiscale et la grande délinquance économique et financière)