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Conformément au II de l'article 72 de la loi n° 2013-1279 du 29 décembre 2013 de finances rectificative pour 2013, les dispositions de l'article L. 114 A s'appliquent conformément aux dispositions prévues par la directive n° 2011/16/UE du Conseil du 15 février 2011 relative à la coopération administrative dans le domaine fiscal et abrogeant la directive n° 77/799/CEE.

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L10-0 AA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180057", "@fin": "2999-01-01", "#text": "I : Dérogations en matière d'assistance fiscale internationale", "@debut": "1981-07-01" } ] }, "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": "LEGIARTI000006315212", "@fin": "1995-10-27", "@num": "L114 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315213", "@fin": "2005-01-01", "@num": "L114 A", "@etat": "MODIFIE", "@debut": "1995-10-27", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315214", "@fin": "2014-01-01", "@num": "L114 A", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000028448912", "@fin": "2026-01-01", "@num": "L114 A", "@etat": "ABROGE_DIFF", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000051215687", "@fin": "2999-01-01", "@num": "L114 A", "@etat": "VIGUEUR_DIFF", "@debut": "2026-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "L'administration des impôts communique aux administrations des autres Etats membres de l'Union européenne les renseignements pour l'application de la législation fiscale." } }, "LEGIARTI000028428430": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "72", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2013-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000028428430", "URL": "article/LEGI/ARTI/00/00/28/42/84/LEGIARTI000028428430.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028448914", "@num": "L114", "#text": "Livre des procédures fiscales - art. 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\n
I. - A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L45, Art. L114, Art. L114 A, Art. L289\n
\n

\n
\n
\n
\n

II. - Les A, C et D du I s'appliquent conformément aux dispositions prévues par la directive n° 2011/16/UE du Conseil du 15 février 2011 relative à la coopération administrative dans le domaine fiscal et abrogeant la directive n° 77/799/CEE.
\n

" } } }, "article_lien": [ { "article_id": "LEGIARTI000028428430", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000028448912", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000028448912", "liens_entrants": true }

Article L114 A AUTONOME ABROGE_DIFF, en vigueur du 01/01/2014 au 01/01/2026 (Livre des procédures fiscales)