{ "article": { "LEGIARTI000028957488": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R711-12", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-29", "DATE_DEBUT": "2014-05-18" } }, "META_COMMUN": { "ID": "LEGIARTI000028957488", "URL": "article/LEGI/ARTI/00/00/28/95/74/LEGIARTI000028957488.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000729096", "#text": "Décret 94-284 1994-04-06 art 9 (ecqc IEDOM)", "@sens": "source", "@cidtexte": "JORFTEXT000000729096", "@nortexte": "JUSD9430011D", "@numtexte": "94-284", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-04-06" }, { "@id": "JORFTEXT000000451781", "#text": "Décret n°2005-1007 du 2 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000023798218", "@num": "1", "#text": "Décret n°2011-358\n du 30 mars 2011 - art. 1 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000023797577", "@nortexte": "EFIT1029351D", "@numtexte": "2011-358", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-30" }, { "@id": "LEGIARTI000028940654", "@num": "4", "#text": "Décret n°2014-488 du 15 mai 2014 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000028939232", "@nortexte": "FCPT1305515D", "@numtexte": "2014-488", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-15" }, { "@id": "LEGIARTI000006306931", "@num": "1649 A", "#text": "Code général des impôts, CGI. - art. 1649 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645450", "@num": "L131-72", "#text": "Code monétaire et financier - art. L131-72", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033962070", "@num": "R711-10-1", "#text": "Code monétaire et financier - art. R711-10-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043250220", "@num": "R711-11", "#text": "Code monétaire et financier - art. R711-11 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028957524", "@num": "R712-19", "#text": "Code monétaire et financier - art. R712-19 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023799450", "@num": "R721-1", "#text": "Code monétaire et financier - art. R721-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006689634", "@num": "R731-1", "#text": "Code monétaire et financier - art. R731-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006184429", "@fin": "2017-01-29", "#text": "Sous-section 4 : Dispositions diverses", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006169786", "@fin": "2022-11-25", "#text": "Section 2 : L'Institut d'émission des départements d'outre-mer", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153817", "@fin": "2010-03-09", "#text": "Chapitre Ier : Dispositions applicables à la Guadeloupe, à la Guyane, à la Martinique, à la Réunion, à Mayotte et à Saint-Pierre-et-Miquelon", "@debut": "2005-08-25" }, { "@id": "LEGISCTA000021946008", "@fin": "2014-05-18", "#text": "Chapitre Ier : Dispositions applicables à la Guadeloupe, à la Guyane, à la Martinique, à la Réunion, à Saint-Barthélemy, à Saint-Martin, à Saint-Pierre-et-Miquelon et à Mayotte", "@debut": "2010-03-09" }, { "@id": "LEGISCTA000028957362", "@fin": "2022-11-25", "#text": "Chapitre Ier : Dispositions applicables à la Guadeloupe, à la Guyane, à la Martinique, à La Réunion, à Mayotte, à Saint-Barthélemy, à Saint-Martin et à Saint-Pierre-et-Miquelon", "@debut": "2014-05-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139680", "@fin": "2022-11-25", "#text": "Titre Ier : Dispositions communes à plusieurs collectivités territoriales", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123615", "@fin": "2022-11-25", "#text": "Livre VII : Régime de l'outre-mer", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006689090", "@fin": "2011-05-01", "@num": "R711-12", "@etat": "MODIFIE", "@debut": "2005-08-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023799421", "@fin": "2014-05-18", "@num": "R711-12", "@etat": "MODIFIE", "@debut": "2011-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028957488", "@fin": "2017-01-29", "@num": "R711-12", "@etat": "MODIFIE", "@debut": "2014-05-18", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033961991", "@fin": "2022-11-25", "@num": "R711-12", "@etat": "ABROGE", "@debut": "2017-01-29", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Afin d'identifier l'ensemble des comptes détenus à Saint-Barthélemy, à Saint-Martin et à Saint-Pierre-et-Miquelon par les personnes mentionnées au premier alinéa de l'article L. 131-72 et au deuxième alinéa de l'article L. 163-6, l'Institut d'émission des départements d'outre-mer consulte les déclarations mentionnées à l'article R. 711-21.

" } }, "LEGIARTI000006306931": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1990-06-15", "DATE_DEBUT": "1980-01-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006306931", "URL": "article/LEGI/ARTI/00/00/06/30/69/LEGIARTI000006306931.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1649ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGIAN4 164 FA", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006273426", "@num": "75", "#text": "Loi n°80-30 du 18 janvier 1980 - art. 75 (V) JORF 19 JANVIER 1980", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@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": "LEGIARTI000021958838", "@num": "216", "#text": "Loi n°2004-204 du 9 mars 2004 - art. 216 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249995", "@nortexte": "JUSX0300028L", "@numtexte": "2004-204", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-03-09" }, { "@id": "LEGIARTI000028402711", "@num": "103", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 103 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030933662", "@num": "19", "#text": "LOI n°2015-912 du 24 juillet 2015 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030931899", "@nortexte": "PRMX1504410L", "@numtexte": "2015-912", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-07-24" }, { "@id": "LEGIARTI000037526401", "@num": "109", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 109 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038699478", "@num": "2", "#text": "Décret n°2019-659 du 27 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038696085", "@nortexte": "CPAE1905903D", "@numtexte": "2019-659", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-27" }, { "@id": "LEGIARTI000038699480", "@num": "3", "#text": "Décret n°2019-659 du 27 juin 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038696085", "@nortexte": "CPAE1905903D", "@numtexte": "2019-659", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-27" }, { "@id": "LEGIARTI000048838834", "@num": "92", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000041851578", "@num": "2", "#text": "Arrêté du 24 avril 2020 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000041849715", "@nortexte": "ECOT2010494A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-04-24" }, { "@id": "LEGIARTI000043970158", "@num": "3", "#text": "Décret n°2021-1112 du 23 août 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043965110", "@nortexte": "ECOT2116572D", "@numtexte": "2021-1112", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-23" }, { "@id": "LEGIARTI000046497702", "@num": "1", "#text": "Décret n°2022-1366 du 27 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046496665", "@nortexte": "JUSC2222852D", "@numtexte": "2022-1366", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-27" }, { "@id": "LEGITEXT000050332369", "#text": "Arrêté du 4 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330600", "@nortexte": "BCPE2426590A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049778642", "@num": "706-160", "#text": "Code de procédure pénale - art. 706-160 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043970387", "@num": "R49-42", "#text": "Code de procédure pénale - art. R49-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548871", "@num": "1600-0 H", "#text": "Code général des impôts, CGI. - art. 1600-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826202", "@num": "1649 A bis", "#text": "Code général des impôts, CGI. - art. 1649 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045916890", "@num": "1728", "#text": "Code général des impôts, CGI. - art. 1728 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428635", "@num": "1729-0 A", "#text": "Code général des impôts, CGI. - art. 1729-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516122", "@num": "1758", "#text": "Code général des impôts, CGI. - art. 1758 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035225961", "@num": "1759", "#text": "Code général des impôts, CGI. - art. 1759 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041592544", "@num": "344 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044078832", "@num": "L131-85", "#text": "Code monétaire et financier - art. L131-85 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645779", "@num": "L152-2", "#text": "Code monétaire et financier - art. L152-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028957488", "@num": "R711-12", "#text": "Code monétaire et financier - art. R711-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028312286", "@num": "L10-0 A", "#text": "Livre des procédures fiscales - art. L10-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018570204", "@num": "L135 I", "#text": "Livre des procédures fiscales - art. L135 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044078846", "@num": "L135 T", "#text": "Livre des procédures fiscales - art. L135 T (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039183356", "@num": "L135 U", "#text": "Livre des procédures fiscales - art. L135 U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031753640", "@num": "L135 ZC", "#text": "Livre des procédures fiscales - art. L135 ZC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033563772", "@num": "L135 ZG", "#text": "Livre des procédures fiscales - art. L135 ZG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037520700", "@num": "L135 ZJ", "#text": "Livre des procédures fiscales - art. L135 ZJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037520702", "@num": "L135 ZK", "#text": "Livre des procédures fiscales - art. L135 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029097112", "@num": "L151 B", "#text": "Livre des procédures fiscales - art. L151 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831289", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428451", "@num": "L181-0 A", "#text": "Livre des procédures fiscales - art. L181-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046873016", "@num": "L23 C", "#text": "Livre des procédures fiscales - art. L23 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032898781", "@num": "R135 ZC-1", "#text": "Livre des procédures fiscales - art. R135 ZC-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162753", "@fin": "1990-06-15", "#text": "0I : Déclaration des comptes financiers.", "@debut": "1980-01-19" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147099", "@fin": "2999-01-01", "#text": "Chapitre premier : Obligations des contribuables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006306931", "@fin": "1990-06-15", "@num": "1649 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306932", "@fin": "2019-01-01", "@num": "1649 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526096", "@fin": "2020-02-14", "@num": "1649 A", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041578443", "@fin": "2022-05-07", "@num": "1649 A", "@etat": "MODIFIE", "@debut": "2020-02-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045764822", "@fin": "2999-01-01", "@num": "1649 A", "@etat": "VIGUEUR", "@debut": "2022-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les administrations publiques, les établissements ou organismes soumis au contrôle de l'autorité administrative et toutes personnes qui reçoivent habituellement en dépôt des valeurs mobilières, titres ou espèces doivent déclarer à l'administration des impôts l'ouverture et la clôture des comptes de toute nature (1).
\n
\n
(1) Voir Annexe IV, art. 164 FA.
\n
" } }, "LEGIARTI000006306932": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2019-01-01", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006306932", "URL": "article/LEGI/ARTI/00/00/06/30/69/LEGIARTI000006306932.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1649ACXXXXXAB" } }, "NOTA": { "CONTENU": "
(1) Voir les articles 164 FB à 164 FF de l'annexe IV.
\n
(2) Voir les articles 344 A et 344 B de l'annexe III.
" }, "LIENS": { "LIEN": [ { "#text": "CGIAN4 164 FB à 164 FF", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000322103", "#text": "Loi 89-935 1989-12-29 art. 98 I 2 Finances pour 1990 JORF 30 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000717059", "#text": "Décret 90-798 1990-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "LEGIARTI000021958838", "@num": "216", "#text": "Loi n°2004-204 du 9 mars 2004 - art. 216 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249995", "@nortexte": "JUSX0300028L", "@numtexte": "2004-204", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-03-09" }, { "#text": "Edition du 15 juin 1990", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000028402711", "@num": "103", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 103 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030933662", "@num": "19", "#text": "LOI n°2015-912 du 24 juillet 2015 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030931899", "@nortexte": "PRMX1504410L", "@numtexte": "2015-912", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-07-24" }, { "@id": "LEGIARTI000037526401", "@num": "109", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 109 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038699478", "@num": "2", "#text": "Décret n°2019-659 du 27 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038696085", "@nortexte": "CPAE1905903D", "@numtexte": "2019-659", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-27" }, { "@id": "LEGIARTI000038699480", "@num": "3", "#text": "Décret n°2019-659 du 27 juin 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038696085", "@nortexte": "CPAE1905903D", "@numtexte": "2019-659", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-27" }, { "@id": "LEGIARTI000048838834", "@num": "92", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000041851578", "@num": "2", "#text": "Arrêté du 24 avril 2020 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000041849715", "@nortexte": "ECOT2010494A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-04-24" }, { "@id": "LEGIARTI000043970158", "@num": "3", "#text": "Décret n°2021-1112 du 23 août 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043965110", "@nortexte": "ECOT2116572D", "@numtexte": "2021-1112", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-23" }, { "@id": "LEGIARTI000046497702", "@num": "1", "#text": "Décret n°2022-1366 du 27 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046496665", "@nortexte": "JUSC2222852D", "@numtexte": "2022-1366", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-27" }, { "@id": "LEGITEXT000050332369", "#text": "Arrêté du 4 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330600", "@nortexte": "BCPE2426590A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049778642", "@num": "706-160", "#text": "Code de procédure pénale - art. 706-160 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043970387", "@num": "R49-42", "#text": "Code de procédure pénale - art. R49-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548871", "@num": "1600-0 H", "#text": "Code général des impôts, CGI. - art. 1600-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826202", "@num": "1649 A bis", "#text": "Code général des impôts, CGI. - art. 1649 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045916890", "@num": "1728", "#text": "Code général des impôts, CGI. - art. 1728 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428635", "@num": "1729-0 A", "#text": "Code général des impôts, CGI. - art. 1729-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516122", "@num": "1758", "#text": "Code général des impôts, CGI. - art. 1758 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035225961", "@num": "1759", "#text": "Code général des impôts, CGI. - art. 1759 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041592544", "@num": "344 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044078832", "@num": "L131-85", "#text": "Code monétaire et financier - art. L131-85 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645779", "@num": "L152-2", "#text": "Code monétaire et financier - art. L152-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028957488", "@num": "R711-12", "#text": "Code monétaire et financier - art. R711-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028312286", "@num": "L10-0 A", "#text": "Livre des procédures fiscales - art. L10-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018570204", "@num": "L135 I", "#text": "Livre des procédures fiscales - art. L135 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044078846", "@num": "L135 T", "#text": "Livre des procédures fiscales - art. L135 T (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039183356", "@num": "L135 U", "#text": "Livre des procédures fiscales - art. L135 U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031753640", "@num": "L135 ZC", "#text": "Livre des procédures fiscales - art. L135 ZC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033563772", "@num": "L135 ZG", "#text": "Livre des procédures fiscales - art. L135 ZG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037520700", "@num": "L135 ZJ", "#text": "Livre des procédures fiscales - art. L135 ZJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037520702", "@num": "L135 ZK", "#text": "Livre des procédures fiscales - art. L135 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029097112", "@num": "L151 B", "#text": "Livre des procédures fiscales - art. L151 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831289", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428451", "@num": "L181-0 A", "#text": "Livre des procédures fiscales - art. L181-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046873016", "@num": "L23 C", "#text": "Livre des procédures fiscales - art. L23 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032898781", "@num": "R135 ZC-1", "#text": "Livre des procédures fiscales - art. R135 ZC-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162754", "@fin": "2012-05-24", "#text": "0I : Déclaration des comptes financiers et des contrats d'assurance-vie souscrits auprès d'organismes établis hors de France", "@debut": "1990-06-15" }, { "@id": "LEGISCTA000026023222", "@fin": "2013-07-28", "#text": "0I : Déclaration des comptes financiers, des contrats d'assurance-vie souscrits auprès d'organismes établis hors de France et des trusts", "@debut": "2012-05-24" }, { "@id": "LEGISCTA000027781495", "@fin": "2020-07-01", "#text": "0I : Déclarations relatives aux comptes financiers, aux contrats d'assurance-vie et aux trusts", "@debut": "2013-07-28" }, { "@id": "LEGISCTA000039250288", "@fin": "2999-01-01", "#text": "0I : Déclarations relatives aux comptes financiers, aux contrats d'assurance-vie, aux trusts et aux dispositifs transfrontières", "@debut": "2020-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147099", "@fin": "2999-01-01", "#text": "Chapitre premier : Obligations des contribuables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006306931", "@fin": "1990-06-15", "@num": "1649 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306932", "@fin": "2019-01-01", "@num": "1649 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526096", "@fin": "2020-02-14", "@num": "1649 A", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041578443", "@fin": "2022-05-07", "@num": "1649 A", "@etat": "MODIFIE", "@debut": "2020-02-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045764822", "@fin": "2999-01-01", "@num": "1649 A", "@etat": "VIGUEUR", "@debut": "2022-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les administrations publiques, les établissements ou organismes soumis au contrôle de l'autorité administrative et toutes personnes qui reçoivent habituellement en dépôt des valeurs mobilières, titres ou espèces doivent déclarer à l'administration des impôts l'ouverture et la clôture des comptes de toute nature (1).
\n
Les personnes physiques, les associations, les sociétés n'ayant pas la forme commerciale, domiciliées ou établies en France, sont tenues de déclarer, en même temps que leur déclaration de revenus ou de résultats, les références des comptes ouverts, utilisés ou clos à l'étranger. Les modalités d'application du présent alinéa sont fixées par décret (2).
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Les sommes, titres ou valeurs transférés à l'étranger ou en provenance de l'étranger par l'intermédiaire de comptes non déclarés dans les conditions prévues au deuxième alinéa constituent, sauf preuve contraire, des revenus imposables.
" } }, "LEGIARTI000006689634": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R731-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-01-01", "DATE_DEBUT": "2005-08-25" } }, "META_COMMUN": { "ID": "LEGIARTI000006689634", "URL": "article/LEGI/ARTI/00/00/06/68/96/LEGIARTI000006689634.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "AERXXXXXXXX731R001AXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000729096", "#text": "Décret 94-284 1994-04-06 art 5 (ecqc Mayotte), art 7 (ecqc Mayotte)", "@sens": "source", "@cidtexte": "JORFTEXT000000729096", "@nortexte": "JUSD9430011D", "@numtexte": "94-284", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-04-06" }, { "@id": "JORFTEXT000000451781", "#text": "Décret 2005-1007 2005-08-02 JORF 25 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000028957488", "@num": "R711-12", "#text": "Code monétaire et financier - art. R711-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023798678", "@num": "R731-1-1", "#text": "Code monétaire et financier - art. R731-1-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006689663", "@num": "R731-2", "#text": "Code monétaire et financier - art. R731-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006169790", "@fin": "2009-01-01", "#text": "Section 1 : Les instruments de la monnaie scripturale", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153819", "@fin": "2009-01-01", "#text": "Chapitre Ier : La monnaie.", "@debut": "2005-08-25" }, { "@id": "LEGISCTA000020092814", "@fin": "2014-05-18", "#text": "Chapitre Ier : Dispositions d'adaptation du livre Ier", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139683", "@fin": "2009-01-01", "#text": "Titre III : Dispositions applicables à Mayotte.", "@debut": "2005-08-25" }, { "@id": "LEGISCTA000020092822", "@fin": "2022-11-25", "#text": "Titre III : Dispositions spécifiques à Mayotte", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123615", "@fin": "2022-11-25", "#text": "Livre VII : Régime de l'outre-mer", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006689634", "@fin": "2009-01-01", "@num": "R731-1", "@etat": "MODIFIE", "@debut": "2005-08-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020092809", "@fin": "2011-04-02", "@num": "R731-1", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000023799448", "@fin": "2014-05-18", "@num": "R731-1", "@etat": "ABROGE", "@debut": "2011-04-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A Mayotte, les banquiers déclarent l'ouverture, la clôture ou la modification des comptes sur lesquels des chèques peuvent être tirés. Un arrêté conjoint du ministre chargé de l'économie et du ministre chargé de l'outre-mer précise le contenu de ces déclarations.
\n
" } }, "LEGIARTI000020092809": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R731-1", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-04-02", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020092809", "URL": "article/LEGI/ARTI/00/00/20/09/28/LEGIARTI000020092809.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000729096", "#text": "Décret 94-284 1994-04-06 art 5 (ecqc Mayotte), art 7 (ecqc Mayotte)", "@sens": "source", "@cidtexte": "JORFTEXT000000729096", "@nortexte": "JUSD9430011D", "@numtexte": "94-284", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-04-06" }, { "@id": "LEGIARTI000020080929", "@num": "1", "#text": "Décret n°2008-1549 du 31 décembre 2008 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020020537", "@nortexte": "ECET0815732D", "@numtexte": "2008-1549", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2008-12-31" }, { "@id": "LEGIARTI000028957488", "@num": "R711-12", "#text": "Code monétaire et financier - art. R711-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023798678", "@num": "R731-1-1", "#text": "Code monétaire et financier - art. R731-1-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006689663", "@num": "R731-2", "#text": "Code monétaire et financier - art. R731-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153819", "@fin": "2009-01-01", "#text": "Chapitre Ier : La monnaie.", "@debut": "2005-08-25" }, { "@id": "LEGISCTA000020092814", "@fin": "2014-05-18", "#text": "Chapitre Ier : Dispositions d'adaptation du livre Ier", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139683", "@fin": "2009-01-01", "#text": "Titre III : Dispositions applicables à Mayotte.", "@debut": "2005-08-25" }, { "@id": "LEGISCTA000020092822", "@fin": "2022-11-25", "#text": "Titre III : Dispositions spécifiques à Mayotte", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123615", "@fin": "2022-11-25", "#text": "Livre VII : Régime de l'outre-mer", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006689634", "@fin": "2009-01-01", "@num": "R731-1", "@etat": "MODIFIE", "@debut": "2005-08-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020092809", "@fin": "2011-04-02", "@num": "R731-1", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000023799448", "@fin": "2014-05-18", "@num": "R731-1", "@etat": "ABROGE", "@debut": "2011-04-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A Mayotte, les banquiers déclarent l'ouverture, la clôture ou la modification des comptes sur lesquels des chèques peuvent être tirés. Un arrêté conjoint du ministre chargé de l'économie et du ministre chargé de l'outre-mer précise le contenu de ces déclarations.
\n
" } }, "LEGIARTI000023798218": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-18", "DATE_DEBUT": "2011-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023798218", "URL": "article/LEGI/ARTI/00/00/23/79/82/LEGIARTI000023798218.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028940660", "@num": "10", "#text": "Décret n°2014-488 du 15 mai 2014 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000028939232", "@nortexte": "FCPT1305515D", "@numtexte": "2014-488", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-15" }, { "@id": "LEGIARTI000028957488", "@num": "R711-12", "#text": "Code monétaire et financier - art. R711-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000023797577", "@nor": "EFIT1029351D", "@num": "2011-358", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2011-358 du 30 mars 2011 modifiant des dispositions du livre VII du code monétaire et financier relatives aux comptes bancaires", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000023797577", "@c_titre_court": "Décret n°2011-358 du 30 mars 2011" }, { "@fin": "2014-05-18", "#text": "Décret n° 2011-358 du 30 mars 2011 modifiant des dispositions du livre VII du code monétaire et financier relatives aux comptes bancaires", "@debut": "2011-04-02", "@id_txt": "LEGITEXT000023798205", "@c_titre_court": "Décret n°2011-358 du 30 mars 2011" } ], "@ministere": "Ministère de l'économie, des finances et de l'industrie", "@date_publi": "2011-04-01", "@date_signature": "2011-03-30", "@num_parution_jo": "0077" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000023798218", "@fin": "2014-05-18", "@num": "1", "@etat": "ABROGE", "@debut": "2011-05-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000023797584", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
A Saint-Barthélemy et à Saint-Martin, les banquiers déclarent l'ouverture, la clôture ou la modification des comptes sur lesquels des chèques peuvent être tirés.

" } }, "LEGIARTI000023799448": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R731-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-18", "DATE_DEBUT": "2011-04-02" } }, "META_COMMUN": { "ID": "LEGIARTI000023799448", "URL": "article/LEGI/ARTI/00/00/23/79/94/LEGIARTI000023799448.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000729096", "#text": "Décret 94-284 1994-04-06 art 5 (ecqc Mayotte), art 7 (ecqc Mayotte)", "@sens": "source", "@cidtexte": "JORFTEXT000000729096", "@nortexte": "JUSD9430011D", "@numtexte": "94-284", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-04-06" }, { "@id": "LEGIARTI000023798235", "@num": "12", "#text": "Décret n°2011-358\n du 30 mars 2011 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000023797577", "@nortexte": "EFIT1029351D", "@numtexte": "2011-358", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-30" }, { "@id": "LEGIARTI000028940642", "@num": "1", "#text": "Décret n°2014-488 du 15 mai 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000028939232", "@nortexte": "FCPT1305515D", "@numtexte": "2014-488", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-15" }, { "@id": "LEGIARTI000028957488", "@num": "R711-12", "#text": "Code monétaire et financier - art. R711-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023798678", "@num": "R731-1-1", "#text": "Code monétaire et financier - art. R731-1-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020092804", "@num": "R731-2", "#text": "Code monétaire et financier - art. R731-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006153819", "@fin": "2009-01-01", "#text": "Chapitre Ier : La monnaie.", "@debut": "2005-08-25" }, { "@id": "LEGISCTA000020092814", "@fin": "2014-05-18", "#text": "Chapitre Ier : Dispositions d'adaptation du livre Ier", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139683", "@fin": "2009-01-01", "#text": "Titre III : Dispositions applicables à Mayotte.", "@debut": "2005-08-25" }, { "@id": "LEGISCTA000020092822", "@fin": "2022-11-25", "#text": "Titre III : Dispositions spécifiques à Mayotte", "@debut": "2009-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123615", "@fin": "2022-11-25", "#text": "Livre VII : Régime de l'outre-mer", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006689634", "@fin": "2009-01-01", "@num": "R731-1", "@etat": "MODIFIE", "@debut": "2005-08-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020092809", "@fin": "2011-04-02", "@num": "R731-1", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000023799448", "@fin": "2014-05-18", "@num": "R731-1", "@etat": "ABROGE", "@debut": "2011-04-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A Mayotte, les banquiers déclarent l'ouverture, la clôture ou la modification des comptes sur lesquels des chèques peuvent être tirés.

" } }, "LEGIARTI000023799450": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R721-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-18", "DATE_DEBUT": "2011-04-02" } }, "META_COMMUN": { "ID": "LEGIARTI000023799450", "URL": "article/LEGI/ARTI/00/00/23/79/94/LEGIARTI000023799450.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000729096", "#text": "Décret 94-284 1994-04-06 art 5 (ecqc Saint-Pierre-et-Miquelon)", "@sens": "source", "@cidtexte": "JORFTEXT000000729096", "@nortexte": "JUSD9430011D", "@numtexte": "94-284", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-04-06" }, { "@id": "JORFTEXT000000451781", "#text": "Décret n°2005-1007 du 2 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000023798235", "@num": "12", "#text": "Décret n°2011-358\n du 30 mars 2011 - art. 12", "@sens": "cible", "@cidtexte": "JORFTEXT000023797577", "@nortexte": "EFIT1029351D", "@numtexte": "2011-358", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-30" }, { "@id": "LEGIARTI000028940660", "@num": "10", "#text": "Décret n°2014-488 du 15 mai 2014 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000028939232", "@nortexte": "FCPT1305515D", "@numtexte": "2014-488", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-15" }, { "@id": "LEGIARTI000028957488", "@num": "R711-12", "#text": "Code monétaire et financier - art. R711-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023798649", "@num": "R721-1-1", "#text": "Code monétaire et financier - art. R721-1-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006689513", "@num": "R721-2", "#text": "Code monétaire et financier - art. R721-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006171326", "@fin": "2014-05-18", "#text": "Section 2 : Les instruments de la monnaie scripturale", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006155071", "@fin": "2022-11-25", "#text": "Chapitre Ier : La monnaie", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140628", "@fin": "2022-11-25", "#text": "Titre II : Dispositions spécifiques à Saint-Pierre-et-Miquelon", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123615", "@fin": "2022-11-25", "#text": "Livre VII : Régime de l'outre-mer", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006689494", "@fin": "2011-04-02", "@num": "R721-1", "@etat": "MODIFIE", "@debut": "2005-08-25", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000023799450", "@fin": "2014-05-18", "@num": "R721-1", "@etat": "ABROGE", "@debut": "2011-04-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A Saint-Pierre-et-Miquelon, les banquiers déclarent l'ouverture, la clôture ou la modification des comptes sur lesquels des chèques peuvent être tirés.

\n
" } }, "LEGIARTI000028940654": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028940654", "URL": "article/LEGI/ARTI/00/00/28/94/06/LEGIARTI000028940654.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028957488", "@num": "R711-12", "#text": "Code monétaire et financier - art. R711-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000028940641", "@fin": "2999-01-01", "#text": "Chapitre II : Modification des dispositions relatives au droit des chèques en outre-mer", "@debut": "2014-05-18" } ] }, "@cid": "JORFTEXT000028939232", "@nor": "FCPT1305515D", "@num": "2014-488", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2014-488 du 15 mai 2014 portant adaptation du code monétaire et financier au changement de statut de Mayotte et clarification du droit des chèques en outre-mer", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000028939232", "@c_titre_court": "Décret n°2014-488 du 15 mai 2014" }, { "@fin": "2999-01-01", "#text": "Décret n° 2014-488 du 15 mai 2014 portant adaptation du code monétaire et financier au changement de statut de Mayotte et clarification du droit des chèques en outre-mer", "@debut": "2014-05-18", "@id_txt": "LEGITEXT000028940636", "@c_titre_court": "Décret n°2014-488 du 15 mai 2014" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2014-05-17", "@date_signature": "2014-05-15" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000028940654", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000028939263", "@fin": "2999-01-01", "@num": "4", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code monétaire et financier
\n Art. R711-12\n
\n

\n
\n
" } }, "LEGIARTI000028957475": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R711-11", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-29", "DATE_DEBUT": "2014-05-18" } }, "META_COMMUN": { "ID": "LEGIARTI000028957475", "URL": "article/LEGI/ARTI/00/00/28/95/74/LEGIARTI000028957475.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000729096", "#text": "Décret 94-284 1994-04-06 art 6 (ecqc la centralisation des déclarations)", "@sens": "source", "@cidtexte": "JORFTEXT000000729096", "@nortexte": "JUSD9430011D", "@numtexte": "94-284", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-04-06" }, { "@id": "JORFTEXT000000451781", "#text": "Décret n°2005-1007 du 2 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000023798220", "@num": "2", "#text": "Décret n°2011-358\n du 30 mars 2011 - art. 2 (Ab)", "@sens": "source", "@cidtexte": "JORFTEXT000023797577", "@nortexte": "EFIT1029351D", "@numtexte": "2011-358", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2011-03-30" }, { "@id": "LEGIARTI000028940646", "@num": "3", "#text": "Décret n°2014-488 du 15 mai 2014 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000028939232", "@nortexte": "FCPT1305515D", "@numtexte": "2014-488", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-15" }, { "@id": "LEGIARTI000006661956", "@num": "L711-8", "#text": "Code monétaire et financier - art. L711-8", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028957488", "@num": "R711-12", "#text": "Code monétaire et financier - art. R711-12 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006689513", "@num": "R721-2", "#text": "Code monétaire et financier - art. R721-2 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006689663", "@num": "R731-2", "#text": "Code monétaire et financier - art. R731-2", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006184429", "@fin": "2017-01-29", "#text": "Sous-section 4 : Dispositions diverses", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006169786", "@fin": "2022-11-25", "#text": "Section 2 : L'Institut d'émission des départements d'outre-mer", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153817", "@fin": "2010-03-09", "#text": "Chapitre Ier : Dispositions applicables à la Guadeloupe, à la Guyane, à la Martinique, à la Réunion, à Mayotte et à Saint-Pierre-et-Miquelon", "@debut": "2005-08-25" }, { "@id": "LEGISCTA000021946008", "@fin": "2014-05-18", "#text": "Chapitre Ier : Dispositions applicables à la Guadeloupe, à la Guyane, à la Martinique, à la Réunion, à Saint-Barthélemy, à Saint-Martin, à Saint-Pierre-et-Miquelon et à Mayotte", "@debut": "2010-03-09" }, { "@id": "LEGISCTA000028957362", "@fin": "2022-11-25", "#text": "Chapitre Ier : Dispositions applicables à la Guadeloupe, à la Guyane, à la Martinique, à La Réunion, à Mayotte, à Saint-Barthélemy, à Saint-Martin et à Saint-Pierre-et-Miquelon", "@debut": "2014-05-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139680", "@fin": "2022-11-25", "#text": "Titre Ier : Dispositions communes à plusieurs collectivités territoriales", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123615", "@fin": "2022-11-25", "#text": "Livre VII : Régime de l'outre-mer", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006689073", "@fin": "2011-05-01", "@num": "R711-11", "@etat": "MODIFIE", "@debut": "2005-08-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023799411", "@fin": "2014-05-18", "@num": "R711-11", "@etat": "MODIFIE", "@debut": "2011-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028957475", "@fin": "2017-01-29", "@num": "R711-11", "@etat": "MODIFIE", "@debut": "2014-05-18", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000033962059", "@fin": "2022-11-25", "@num": "R711-11", "@etat": "ABROGE", "@debut": "2017-01-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000043250220", "@fin": "2022-11-25", "@num": "R711-11", "@etat": "MODIFIE_MORT_NE", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'Institut d'émission des départements d'outre-mer assure la centralisation des déclarations mentionnées à l'article R. 711-21, aux seules fins d'exercer les missions qui lui sont dévolues par les articles L. 711-8, R. 711-10-1, R. 711-12 et R. 711-12-1.

\n
\n
" } }, "LEGIARTI000028957524": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R712-19", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2022-11-25", "DATE_DEBUT": "2014-05-18" } }, "META_COMMUN": { "ID": "LEGIARTI000028957524", "URL": "article/LEGI/ARTI/00/00/28/95/75/LEGIARTI000028957524.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000729096", "#text": "Décret 94-284 1994-04-06 art 9 (ecqc l'IEDOM)", "@sens": "source", "@cidtexte": "JORFTEXT000000729096", "@nortexte": "JUSD9430011D", "@numtexte": "94-284", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1994-04-06" }, { "@id": "JORFTEXT000000451781", "#text": "Décret n°2005-1007 du 2 août 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000451781", "@nortexte": "ECOX0500001D", "@numtexte": "2005-1007", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2005-08-02" }, { "@id": "LEGIARTI000028940658", "@num": "8", "#text": "Décret n°2014-488 du 15 mai 2014 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000028939232", "@nortexte": "FCPT1305515D", "@numtexte": "2014-488", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-15" }, { "@id": "LEGIARTI000046620520", "@num": "7", "#text": "Décret n°2022-1456 du 23 novembre 2022 - art. 7", "@sens": "cible", "@cidtexte": "JORFTEXT000046591438", "@nortexte": "ECOT2217815D", "@numtexte": "2022-1456", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2022-11-23" }, { "@id": "LEGIARTI000006645450", "@num": "L131-72", "#text": "Code monétaire et financier - art. L131-72", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006646193", "@num": "L163-6", "#text": "Code monétaire et financier - art. L163-6", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033962070", "@num": "R711-10-1", "#text": "Code monétaire et financier - art. R711-10-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028957488", "@num": "R711-12", "#text": "Code monétaire et financier - art. R711-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028957517", "@num": "R712-18", "#text": "Code monétaire et financier - art. R712-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046632314", "@num": "R721-27", "#text": "Code monétaire et financier - art. R721-27 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006690323", "@num": "R741-1", "#text": "Code monétaire et financier - art. R741-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006691142", "@num": "R751-1", "#text": "Code monétaire et financier - art. R751-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006691612", "@num": "R761-1", "#text": "Code monétaire et financier - art. R761-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006185287", "@fin": "2022-11-25", "#text": "Sous-section 5 : Autres missions", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006169789", "@fin": "2022-11-25", "#text": "Section 2 : L'Institut d'émission d'outre-mer", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006153818", "@fin": "2022-11-25", "#text": "Chapitre II : Dispositions applicables à la Nouvelle-Calédonie, à la Polynésie française et à Wallis et Futuna", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006139680", "@fin": "2022-11-25", "#text": "Titre Ier : Dispositions communes à plusieurs collectivités territoriales", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123615", "@fin": "2022-11-25", "#text": "Livre VII : Régime de l'outre-mer", "@debut": "2005-08-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006100807", "@fin": "2999-01-01", "#text": "Partie réglementaire", "@debut": "2005-08-25" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006689439", "@fin": "2014-01-29", "@num": "R712-19", "@etat": "MODIFIE", "@debut": "2005-08-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028531066", "@fin": "2014-05-18", "@num": "R712-19", "@etat": "MODIFIE", "@debut": "2014-01-29", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000028957524", "@fin": "2022-11-25", "@num": "R712-19", "@etat": "ABROGE", "@debut": "2014-05-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Afin d'identifier l'ensemble des comptes détenus en Nouvelle-Calédonie, en Polynésie française et dans les îles Wallis et Futuna par les personnes mentionnées au premier alinéa de l'article L. 131-72 et au deuxième alinéa de l'article L. 163-6, l'Institut d'émission d'outre-mer consulte les déclarations mentionnées aux articles R. 741-1, R. 751-1 et R. 761-1.

" } }, "LEGIARTI000037526096": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-02-14", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037526096", "URL": "article/LEGI/ARTI/00/00/37/52/60/LEGIARTI000037526096.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Voir les articles 164 FB à 164 FF de l'annexe IV.

(2) Voir les articles 344 A et 344 B de l'annexe III.

Conformément à l'article 7 de la loi n° 2018-898 du 23 octobre 2018, les présentes dispositions entrent en vigueur à une date fixée par décret et, au plus tard, le 1er janvier 2019.

Conformément à l'article 2 du décret n° 2018-1267 du 26 décembre 2018, le I de l'article 7 de la loi n° 2018-898 du 23 octobre 2018 relative à la lutte contre la fraude entre en vigueur le 1er janvier 2019.

" }, "LIENS": { "LIEN": [ { "#text": "CGIAN4 164 FB à 164 FF", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000717059", "#text": "Décret n°90-798 du 10 septembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "LEGIARTI000021958838", "@num": "216", "#text": "Loi n°2004-204 du 9 mars 2004 - art. 216 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249995", "@nortexte": "JUSX0300028L", "@numtexte": "2004-204", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-03-09" }, { "@id": "LEGIARTI000028402711", "@num": "103", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 103 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030933662", "@num": "19", "#text": "LOI n°2015-912 du 24 juillet 2015 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030931899", "@nortexte": "PRMX1504410L", "@numtexte": "2015-912", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-07-24" }, { "@id": "LEGIARTI000037526401", "@num": "109", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 109 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000037520276", "@num": "7", "#text": "LOI n°2018-898 du 23 octobre 2018 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037518803", "@nortexte": "CPAE1805937L", "@numtexte": "2018-898", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-10-23" }, { "@id": "LEGIARTI000038699478", "@num": "2", "#text": "Décret n°2019-659 du 27 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038696085", "@nortexte": "CPAE1905903D", "@numtexte": "2019-659", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-27" }, { "@id": "LEGIARTI000038699480", "@num": "3", "#text": "Décret n°2019-659 du 27 juin 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038696085", "@nortexte": "CPAE1905903D", "@numtexte": "2019-659", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-27" }, { "@id": "LEGIARTI000048838834", "@num": "92", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000041851578", "@num": "2", "#text": "Arrêté du 24 avril 2020 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000041849715", "@nortexte": "ECOT2010494A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-04-24" }, { "@id": "LEGIARTI000043970158", "@num": "3", "#text": "Décret n°2021-1112 du 23 août 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043965110", "@nortexte": "ECOT2116572D", "@numtexte": "2021-1112", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-23" }, { "@id": "LEGIARTI000046497702", "@num": "1", "#text": "Décret n°2022-1366 du 27 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046496665", "@nortexte": "JUSC2222852D", "@numtexte": "2022-1366", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-27" }, { "@id": "LEGITEXT000050332369", "#text": "Arrêté du 4 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330600", "@nortexte": "BCPE2426590A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049778642", "@num": "706-160", "#text": "Code de procédure pénale - art. 706-160 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043970387", "@num": "R49-42", "#text": "Code de procédure pénale - art. R49-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548871", "@num": "1600-0 H", "#text": "Code général des impôts, CGI. - art. 1600-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826202", "@num": "1649 A bis", "#text": "Code général des impôts, CGI. - art. 1649 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045916890", "@num": "1728", "#text": "Code général des impôts, CGI. - art. 1728 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428635", "@num": "1729-0 A", "#text": "Code général des impôts, CGI. - art. 1729-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516122", "@num": "1758", "#text": "Code général des impôts, CGI. - art. 1758 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035225961", "@num": "1759", "#text": "Code général des impôts, CGI. - art. 1759 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041592544", "@num": "344 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044078832", "@num": "L131-85", "#text": "Code monétaire et financier - art. L131-85 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645779", "@num": "L152-2", "#text": "Code monétaire et financier - art. L152-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028957488", "@num": "R711-12", "#text": "Code monétaire et financier - art. R711-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028312286", "@num": "L10-0 A", "#text": "Livre des procédures fiscales - art. L10-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018570204", "@num": "L135 I", "#text": "Livre des procédures fiscales - art. L135 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044078846", "@num": "L135 T", "#text": "Livre des procédures fiscales - art. L135 T (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039183356", "@num": "L135 U", "#text": "Livre des procédures fiscales - art. L135 U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526087", "@num": "L135 ZC", "#text": "Livre des procédures fiscales - art. L135 ZC (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033563772", "@num": "L135 ZG", "#text": "Livre des procédures fiscales - art. L135 ZG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037520700", "@num": "L135 ZJ", "#text": "Livre des procédures fiscales - art. L135 ZJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037520702", "@num": "L135 ZK", "#text": "Livre des procédures fiscales - art. L135 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029097112", "@num": "L151 B", "#text": "Livre des procédures fiscales - art. L151 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831289", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428451", "@num": "L181-0 A", "#text": "Livre des procédures fiscales - art. L181-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046873016", "@num": "L23 C", "#text": "Livre des procédures fiscales - art. L23 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032898781", "@num": "R135 ZC-1", "#text": "Livre des procédures fiscales - art. R135 ZC-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162754", "@fin": "2012-05-24", "#text": "0I : Déclaration des comptes financiers et des contrats d'assurance-vie souscrits auprès d'organismes établis hors de France", "@debut": "1990-06-15" }, { "@id": "LEGISCTA000026023222", "@fin": "2013-07-28", "#text": "0I : Déclaration des comptes financiers, des contrats d'assurance-vie souscrits auprès d'organismes établis hors de France et des trusts", "@debut": "2012-05-24" }, { "@id": "LEGISCTA000027781495", "@fin": "2020-07-01", "#text": "0I : Déclarations relatives aux comptes financiers, aux contrats d'assurance-vie et aux trusts", "@debut": "2013-07-28" }, { "@id": "LEGISCTA000039250288", "@fin": "2999-01-01", "#text": "0I : Déclarations relatives aux comptes financiers, aux contrats d'assurance-vie, aux trusts et aux dispositifs transfrontières", "@debut": "2020-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147099", "@fin": "2999-01-01", "#text": "Chapitre premier : Obligations des contribuables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006306931", "@fin": "1990-06-15", "@num": "1649 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306932", "@fin": "2019-01-01", "@num": "1649 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526096", "@fin": "2020-02-14", "@num": "1649 A", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041578443", "@fin": "2022-05-07", "@num": "1649 A", "@etat": "MODIFIE", "@debut": "2020-02-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045764822", "@fin": "2999-01-01", "@num": "1649 A", "@etat": "VIGUEUR", "@debut": "2022-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les administrations publiques, les établissements ou organismes soumis au contrôle de l'autorité administrative et toutes personnes qui reçoivent habituellement en dépôt des valeurs mobilières, titres ou espèces doivent déclarer à l'administration des impôts l'ouverture et la clôture des comptes de toute nature (1).

Les personnes physiques, les associations, les sociétés n'ayant pas la forme commerciale, domiciliées ou établies en France, sont tenues de déclarer, en même temps que leur déclaration de revenus ou de résultats, les références des comptes ouverts, détenus, utilisés ou clos à l'étranger. Les modalités d'application du présent alinéa sont fixées par décret (2).

Les sommes, titres ou valeurs transférés à l'étranger ou en provenance de l'étranger par l'intermédiaire de comptes non déclarés dans les conditions prévues au deuxième alinéa constituent, sauf preuve contraire, des revenus imposables.

" } }, "LEGIARTI000041578443": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-05-07", "DATE_DEBUT": "2020-02-14" } }, "META_COMMUN": { "ID": "LEGIARTI000041578443", "URL": "article/LEGI/ARTI/00/00/41/57/84/LEGIARTI000041578443.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Voir les articles 164 FB à 164 FF de l'annexe IV.

(2) Voir les articles 344 A et 344 B de l'annexe III.

Conformément au IV de l'article 18 de l'ordonnance n° 2020-115 du 12 février 2020, pour les comptes qui, à la date d'entrée en vigueur de l'ordonnance précitée, ont déjà fait l'objet de la déclaration prévue au premier alinéa de l'article 1649 A du code général des impôts, les établissements procèdent à l'ajout des données prévues à ce même article, dans sa rédaction résultant du 1° de l'article 13 de ladite ordonnance, au plus tard le 31 décembre 2024.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000717059", "#text": "Décret n°90-798 du 10 septembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "LEGIARTI000021958838", "@num": "216", "#text": "Loi n°2004-204 du 9 mars 2004 - art. 216 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249995", "@nortexte": "JUSX0300028L", "@numtexte": "2004-204", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-03-09" }, { "@id": "LEGIARTI000028402711", "@num": "103", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 103 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030933662", "@num": "19", "#text": "LOI n°2015-912 du 24 juillet 2015 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030931899", "@nortexte": "PRMX1504410L", "@numtexte": "2015-912", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-07-24" }, { "@id": "LEGIARTI000037526401", "@num": "109", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 109 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038699478", "@num": "2", "#text": "Décret n°2019-659 du 27 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038696085", "@nortexte": "CPAE1905903D", "@numtexte": "2019-659", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-27" }, { "@id": "LEGIARTI000038699480", "@num": "3", "#text": "Décret n°2019-659 du 27 juin 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038696085", "@nortexte": "CPAE1905903D", "@numtexte": "2019-659", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-27" }, { "@id": "LEGIARTI000048838834", "@num": "92", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000041568913", "@num": "13", "#text": "Ordonnance n°2020-115 du 12 février 2020 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000041566891", "@nortexte": "ECOT1932860R", "@numtexte": "2020-115", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-02-12" }, { "@id": "LEGIARTI000041851578", "@num": "2", "#text": "Arrêté du 24 avril 2020 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000041849715", "@nortexte": "ECOT2010494A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-04-24" }, { "@id": "LEGIARTI000043970158", "@num": "3", "#text": "Décret n°2021-1112 du 23 août 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043965110", "@nortexte": "ECOT2116572D", "@numtexte": "2021-1112", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-23" }, { "@id": "LEGIARTI000046497702", "@num": "1", "#text": "Décret n°2022-1366 du 27 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046496665", "@nortexte": "JUSC2222852D", "@numtexte": "2022-1366", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-27" }, { "@id": "LEGITEXT000050332369", "#text": "Arrêté du 4 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330600", "@nortexte": "BCPE2426590A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. 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R49-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548871", "@num": "1600-0 H", "#text": "Code général des impôts, CGI. - art. 1600-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826202", "@num": "1649 A bis", "#text": "Code général des impôts, CGI. - art. 1649 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045916890", "@num": "1728", "#text": "Code général des impôts, CGI. - art. 1728 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428635", "@num": "1729-0 A", "#text": "Code général des impôts, CGI. - art. 1729-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516122", "@num": "1758", "#text": "Code général des impôts, CGI. - art. 1758 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035225961", "@num": "1759", "#text": "Code général des impôts, CGI. - art. 1759 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041592544", "@num": "344 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044078832", "@num": "L131-85", "#text": "Code monétaire et financier - art. L131-85 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645779", "@num": "L152-2", "#text": "Code monétaire et financier - art. L152-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028957488", "@num": "R711-12", "#text": "Code monétaire et financier - art. R711-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028312286", "@num": "L10-0 A", "#text": "Livre des procédures fiscales - art. L10-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018570204", "@num": "L135 I", "#text": "Livre des procédures fiscales - art. L135 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044078846", "@num": "L135 T", "#text": "Livre des procédures fiscales - art. L135 T (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039183356", "@num": "L135 U", "#text": "Livre des procédures fiscales - art. L135 U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031753640", "@num": "L135 ZC", "#text": "Livre des procédures fiscales - art. L135 ZC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033563772", "@num": "L135 ZG", "#text": "Livre des procédures fiscales - art. L135 ZG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037520700", "@num": "L135 ZJ", "#text": "Livre des procédures fiscales - art. L135 ZJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037520702", "@num": "L135 ZK", "#text": "Livre des procédures fiscales - art. L135 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029097112", "@num": "L151 B", "#text": "Livre des procédures fiscales - art. L151 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831289", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428451", "@num": "L181-0 A", "#text": "Livre des procédures fiscales - art. L181-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046873016", "@num": "L23 C", "#text": "Livre des procédures fiscales - art. L23 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032898781", "@num": "R135 ZC-1", "#text": "Livre des procédures fiscales - art. R135 ZC-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654375", "@num": "L511-22", "#text": "Code monétaire et financier - art. L511-22 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654392", "@num": "L511-23", "#text": "Code monétaire et financier - art. L511-23 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162754", "@fin": "2012-05-24", "#text": "0I : Déclaration des comptes financiers et des contrats d'assurance-vie souscrits auprès d'organismes établis hors de France", "@debut": "1990-06-15" }, { "@id": "LEGISCTA000026023222", "@fin": "2013-07-28", "#text": "0I : Déclaration des comptes financiers, des contrats d'assurance-vie souscrits auprès d'organismes établis hors de France et des trusts", "@debut": "2012-05-24" }, { "@id": "LEGISCTA000027781495", "@fin": "2020-07-01", "#text": "0I : Déclarations relatives aux comptes financiers, aux contrats d'assurance-vie et aux trusts", "@debut": "2013-07-28" }, { "@id": "LEGISCTA000039250288", "@fin": "2999-01-01", "#text": "0I : Déclarations relatives aux comptes financiers, aux contrats d'assurance-vie, aux trusts et aux dispositifs transfrontières", "@debut": "2020-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147099", "@fin": "2999-01-01", "#text": "Chapitre premier : Obligations des contribuables", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133860", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114498", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084232", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1952-02-14" } ] }, "@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": "LEGIARTI000006306931", "@fin": "1990-06-15", "@num": "1649 A", "@etat": "MODIFIE", "@debut": "1980-01-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006306932", "@fin": "2019-01-01", "@num": "1649 A", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526096", "@fin": "2020-02-14", "@num": "1649 A", "@etat": "MODIFIE", "@debut": "2019-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041578443", "@fin": "2022-05-07", "@num": "1649 A", "@etat": "MODIFIE", "@debut": "2020-02-14", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000045764822", "@fin": "2999-01-01", "@num": "1649 A", "@etat": "VIGUEUR", "@debut": "2022-05-07", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les administrations publiques, les établissements ou organismes soumis au contrôle de l'autorité administrative, les établissements bénéficiant des dispositions des articles L. 511-22 et L. 511-23 du code monétaire et financier pour leurs opérations avec des résidents français et toutes personnes qui reçoivent habituellement en dépôt des valeurs mobilières, titres ou fonds doivent déclarer à l'administration des impôts l'ouverture et la clôture des comptes de toute nature ainsi que la location de coffres forts (1).

\n
" } }, "LEGIARTI000045764822": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-05-07" } }, "META_COMMUN": { "ID": "LEGIARTI000045764822", "URL": "article/LEGI/ARTI/00/00/45/76/48/LEGIARTI000045764822.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Voir les articles 164 FB à 164 FF de l'annexe IV.

(2) Voir les articles 344 A et 344 B de l'annexe III.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000717059", "#text": "Décret n°90-798 du 10 septembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "LEGIARTI000021958838", "@num": "216", "#text": "Loi n°2004-204 du 9 mars 2004 - art. 216 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249995", "@nortexte": "JUSX0300028L", "@numtexte": "2004-204", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-03-09" }, { "@id": "LEGIARTI000028402711", "@num": "103", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 103 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030933662", "@num": "19", "#text": "LOI n°2015-912 du 24 juillet 2015 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030931899", "@nortexte": "PRMX1504410L", "@numtexte": "2015-912", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-07-24" }, { "@id": "LEGIARTI000037526401", "@num": "109", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 109 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000038699478", "@num": "2", "#text": "Décret n°2019-659 du 27 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038696085", "@nortexte": "CPAE1905903D", "@numtexte": "2019-659", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-27" }, { "@id": "LEGIARTI000038699480", "@num": "3", "#text": "Décret n°2019-659 du 27 juin 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038696085", "@nortexte": "CPAE1905903D", "@numtexte": "2019-659", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-27" }, { "@id": "LEGIARTI000048838834", "@num": "92", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000041851578", "@num": "2", "#text": "Arrêté du 24 avril 2020 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000041849715", "@nortexte": "ECOT2010494A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-04-24" }, { "@id": "LEGIARTI000043970158", "@num": "3", "#text": "Décret n°2021-1112 du 23 août 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043965110", "@nortexte": "ECOT2116572D", "@numtexte": "2021-1112", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-23" }, { "@id": "LEGIARTI000045758129", "@num": "1", "#text": "Décret n°2022-782 du 4 mai 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000045757184", "@nortexte": "ECOE2207364D", "@numtexte": "2022-782", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2022-05-04" }, { "@id": "LEGIARTI000046497702", "@num": "1", "#text": "Décret n°2022-1366 du 27 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046496665", "@nortexte": "JUSC2222852D", "@numtexte": "2022-1366", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-27" }, { "@id": "LEGITEXT000050332369", "#text": "Arrêté du 4 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330600", "@nortexte": "BCPE2426590A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGIARTI000044988240", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. L136-6 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049778642", "@num": "706-160", "#text": "Code de procédure pénale - art. 706-160 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043970387", "@num": "R49-42", "#text": "Code de procédure pénale - art. R49-42 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020548871", "@num": "1600-0 H", "#text": "Code général des impôts, CGI. - art. 1600-0 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048826202", "@num": "1649 A bis", "#text": "Code général des impôts, CGI. - art. 1649 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045916890", "@num": "1728", "#text": "Code général des impôts, CGI. - art. 1728 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428635", "@num": "1729-0 A", "#text": "Code général des impôts, CGI. - art. 1729-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049641122", "@num": "1736", "#text": "Code général des impôts, CGI. - art. 1736 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025516122", "@num": "1758", "#text": "Code général des impôts, CGI. - art. 1758 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035225961", "@num": "1759", "#text": "Code général des impôts, CGI. - art. 1759 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041592544", "@num": "344 A", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 344 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044078832", "@num": "L131-85", "#text": "Code monétaire et financier - art. L131-85 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006645779", "@num": "L152-2", "#text": "Code monétaire et financier - art. L152-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028957488", "@num": "R711-12", "#text": "Code monétaire et financier - art. R711-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028312286", "@num": "L10-0 A", "#text": "Livre des procédures fiscales - art. L10-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018570204", "@num": "L135 I", "#text": "Livre des procédures fiscales - art. L135 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044078846", "@num": "L135 T", "#text": "Livre des procédures fiscales - art. L135 T (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039183356", "@num": "L135 U", "#text": "Livre des procédures fiscales - art. L135 U (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031753640", "@num": "L135 ZC", "#text": "Livre des procédures fiscales - art. L135 ZC (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033563772", "@num": "L135 ZG", "#text": "Livre des procédures fiscales - art. L135 ZG (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037520700", "@num": "L135 ZJ", "#text": "Livre des procédures fiscales - art. L135 ZJ (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037520702", "@num": "L135 ZK", "#text": "Livre des procédures fiscales - art. L135 ZK (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029097112", "@num": "L151 B", "#text": "Livre des procédures fiscales - art. L151 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048831289", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428451", "@num": "L181-0 A", "#text": "Livre des procédures fiscales - art. L181-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046873016", "@num": "L23 C", "#text": "Livre des procédures fiscales - art. L23 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032898781", "@num": "R135 ZC-1", "#text": "Livre des procédures fiscales - art. R135 ZC-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654375", "@num": "L511-22", "#text": "Code monétaire et financier - art. L511-22", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006654392", "@num": "L511-23", "#text": "Code monétaire et financier - art. 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R765-7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030773318", "@num": "R765-7", "#text": "Code monétaire et financier - art. R765-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039636775", "@num": "R765-7", "#text": "Code monétaire et financier - art. R765-7 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035438318", "@num": "R765-7", "#text": "Code monétaire et financier - art. R765-7 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006691639", "@num": "R766-1", "#text": "Code monétaire et financier - art. R766-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006691640", "@num": "R766-2", "#text": "Code monétaire et financier - art. R766-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006691641", "@num": "R766-3", "#text": "Code monétaire et financier - art. R766-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045120785", "@num": "R766-4", "#text": "Code monétaire et financier - art. R766-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006691642", "@num": "R766-4", "#text": "Code monétaire et financier - art. R766-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006691643", "@num": "R766-4", "#text": "Code monétaire et financier - art. R766-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037155329", "@num": "R766-4", "#text": "Code monétaire et financier - art. R766-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034037795", "@num": "R766-4", "#text": "Code monétaire et financier - art. R766-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035438344", "@num": "R766-4", "#text": "Code monétaire et financier - art. R766-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034721250", "@num": "R766-4", "#text": "Code monétaire et financier - art. R766-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°2005-1007 du 2 août 2005", "MCS_TXT": { "MC": [ "ECONOMIE", "FINANCES", "CODE MONETAIRE ET FINANCIER", "BANQUE", "EPARGNE", "REGLEMENTATION BANCAIRE", "COMPTE", "LIVRET", "EMPRUNT", "PRET", "CREANCE", "TITRE NEGOCIABLE", "LIVRET D'EPARGNE", "LIVRET JEUNE", "FISCALITE", "ETABLISSEMENT DE CREDIT", "PLAN D'EPARGNE POPULAIRE", "PEP", "FINANCEMENT", "AUTORITE COMPETENTE", "EXTENSION", "OUTRE-MER", "MAYOTTE", "NOUVELLE-CALEDONIE", "POLYNESIE FRANCAISE", "WALLIS-ET-FUTUNA" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE", "TITREFULL": "Décret n° 2005-1007 du 2 août 2005 relatif à la partie réglementaire du code monétaire et financier Les dispositions réglementaires du code monétaire et financier font l'objet d'une publication spéciale annexée au Journal officiel de ce jour (voir à la fin du sommaire)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000451781", "NOR": "ECOX0500001D", "NUM": "2005-1007", "DATE_PUBLI": "2005-08-25", "DATE_TEXTE": "2005-08-02", "NUM_PARUTION": 197, "NUM_SEQUENCE": 8, "ORIGINE_PUBLI": "JORF n°197 du 25 août 2005", "PAGE_DEB_PUBLI": 13486, "PAGE_FIN_PUBLI": 13490 } }, "META_COMMUN": { "ID": "JORFTEXT000000451781", "URL": "texte/version/JORF/TEXT/00/00/00/45/17/JORFTEXT000000451781.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/decret/2005/8/2/ECOX0500001D/jo/texte", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DE0051007", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/decret/2005/8/2/2005-1007/jo/texte" } } }, "RECT": { "CONTENU": "Rectificatif au JO du 03-09-2005 page 14337 (édition papier) et texte n°18 (édition électronique)" }, "VISAS": { "CONTENU": "

\n
Le Premier ministre,
Sur le rapport du ministre de l'économie, des finances et de l'industrie,
Vu la Constitution, notamment le second alinéa de son article 37 ;
Vu la loi organique n° 2004-192 du 27 février 2004 portant statut d'autonomie de la Polynésie française ;
Vu la loi organique n° 99-209 du 19 mars 1999 relative à la Nouvelle-Calédonie, modifiée par les lois organiques n° 2000-294 du 5 avril 2000 et n° 2000-612 du 4 juillet 2000 et par la loi n° 2001-1168 du 11 décembre 2001, notamment son article 133 ;
Vu le code monétaire et financier (partie législative) ;
Vu la loi n° 2001-616 du 11 juillet 2001 relative à Mayotte, modifiée par la loi de programme pour l'outre-mer (n° 2003-660 du 21 juillet 2003) et par la loi n° 2004-439 du 26 mai 2004 relative au divorce ;
Vu l'avis du gouvernement de Nouvelle-Calédonie émis le 19 février 2004 ;
Vu la lettre de saisine du conseil des ministres de Polynésie française en date du 20 juillet 2004 ;
Vu la lettre de saisine du conseil général de Mayotte en date du 26 janvier 2004 ;
Vu l'avis de la Commission supérieure de codification en date du 1er juillet 2004 ;
Vu l'avis du comité consultatif de la législation et de la réglementation financière en date du 28 janvier 2005 ;
Le Conseil d'Etat (section des finances) entendu,
Décrète :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 2 août 2005.

Dominique de Villepin

Par le Premier ministre :

Le ministre de l'économie,

des finances et de l'industrie,

Thierry Breton

Le garde des sceaux, ministre de la justice,

Pascal Clément

Le ministre de l'outre-mer,

François Baroin

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000451781", "cible": true, "cidtexte": "LEGITEXT000006072026", "id": "LEGIARTI000028957488", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000028957488", "liens_entrants": true }

Article R711-12 AUTONOME MODIFIE, en vigueur du 18/05/2014 au 29/01/2017 (Code monétaire et financier)