{ "article": { "LEGIARTI000029008162": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029008162", "URL": "article/LEGI/ARTI/00/00/29/00/81/LEGIARTI000029008162.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006316288", "@num": "R*172 B-1", "#text": "Livre des procédures fiscales - art. R*172 B-1 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025622393", "@num": "R*80 B-10", "#text": "Livre des procédures fiscales - art. R*80 B-10 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029012382", "@num": "R*80 B-8", "#text": "Livre des procédures fiscales - art. R*80 B-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029012373", "@num": "R166 D-1", "#text": "Livre des procédures fiscales - art. R166 D-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000029001596", "@nor": "FCPE1407472D", "@num": "2014-550", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2014-550 du 26 mai 2014 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000029001596", "@c_titre_court": "Décret n°2014-550 du 26 mai 2014" }, { "@fin": "2999-01-01", "#text": "Décret n° 2014-550 du 26 mai 2014 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre", "@debut": "2014-05-30", "@id_txt": "LEGITEXT000029008144", "@c_titre_court": "Décret n°2014-550 du 26 mai 2014" } ], "@ministere": "Ministère des finances et des comptes publics", "@date_publi": "2014-05-29", "@date_signature": "2014-05-26" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000029008162", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000029001642", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. R*80 B-8, Art. R*80 B-10, Art. R166 D-1, Art. R*172 B-1\n
\n

\n
" } }, "LEGIARTI000006316288": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*172 B-1", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006316288", "URL": "article/LEGI/ARTI/00/00/06/31/62/LEGIARTI000006316288.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXR172AAXXXXXAA" } }, "NOTA": { "CONTENU": "

En conséquence de l'article 20-XX [3°] de la loi n° 2013-1279 du 29 décembre 2013, cet article devient sans objet.

" }, "LIENS": { "LIEN": [ { "#text": "CGIAN2 163 vicies (1ère PHRASE P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000880684", "#text": "Décret 81-860 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000880684", "@numtexte": "81-860", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000029008162", "@num": "2", "#text": "Décret n°2014-550 du 26 mai 2014 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000029001596", "@nortexte": "FCPE1407472D", "@numtexte": "2014-550", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-26" }, { "@id": "LEGIARTI000006315404", "@num": "L172 B", "#text": "Livre des procédures fiscales - art. L172 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315898", "@num": "L176", "#text": "Livre des procédures fiscales - art. L176", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191993", "@fin": "2999-01-01", "#text": "B : Dispositions particulières à certains impôts", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180159", "@fin": "2999-01-01", "#text": "I : Impôts directs d'État", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163143", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147387", "@fin": "2999-01-01", "#text": "Chapitre IV : Les délais de prescription", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006316288", "@fin": "2014-05-30", "@num": "R*172 B-1", "@etat": "PERIME", "@debut": "1982-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le droit de reprise fixé par l'article L. 176 en matière de taxes sur le chiffre d'affaires s'applique au prélèvement mentionné à l'article L. 172 B.
\n
" } }, "LEGIARTI000025622393": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*80 B-10", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "2012-04-01" } }, "META_COMMUN": { "ID": "LEGIARTI000025622393", "URL": "article/LEGI/ARTI/00/00/25/62/23/LEGIARTI000025622393.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000025598668", "@num": "25", "#text": "Décret n°2012-430\n du 29 mars 2012 - art. 25", "@sens": "cible", "@cidtexte": "JORFTEXT000025595949", "@nortexte": "EFIE1129555D", "@numtexte": "2012-430", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2012-03-29" }, { "@id": "LEGIARTI000029008162", "@num": "2", "#text": "Décret n°2014-550 du 26 mai 2014 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000029001596", "@nortexte": "FCPE1407472D", "@numtexte": "2014-550", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-26" }, { "@id": "LEGIARTI000006315077", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316199", "@num": "R*80 B-1", "#text": "Livre des procédures fiscales - art. R*80 B-1", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163136", "@fin": "2999-01-01", "#text": "Section VI : Conséquences et limites des procédures de rectification", "@debut": "1997-04-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316213", "@fin": "2012-04-01", "@num": "R*80 B-10", "@etat": "MODIFIE", "@debut": "2006-10-20", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000025622393", "@fin": "2014-05-30", "@num": "R*80 B-10", "@etat": "PERIME", "@debut": "2012-04-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions des articles R. * 80 B-1 à R. * 80 B-3 sont applicables aux demandes d'appréciation mentionnées au 5° de l'article L. 80 B.\n

\n
\n

Le directeur départemental ou, le cas échéant, régional des finances publiques informe l'organisme chargé du recouvrement des cotisations patronales de sécurité sociale dont dépend l'entreprise des suites données à sa demande d'appréciation.

\n
" } }, "LEGIARTI000029012373": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R166 D-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2014-05-30" } }, "META_COMMUN": { "ID": "LEGIARTI000029012373", "URL": "article/LEGI/ARTI/00/00/29/01/23/LEGIARTI000029012373.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029008162", "@num": "2", "#text": "Décret n°2014-550 du 26 mai 2014 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000029001596", "@nortexte": "FCPE1407472D", "@numtexte": "2014-550", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-26" }, { "@id": "LEGIARTI000031092630", "@num": "1", "#text": "DÉCRET n°2015-1058 du 24 août 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000031091601", "@nortexte": "AFSS1511760D", "@numtexte": "2015-1058", "@typelien": "ABROGE", "@naturetexte": "DECRET", "@datesignatexte": "2015-08-24" }, { "@id": "LEGIARTI000025010367", "@num": "1600-0 O", "#text": "Code général des impôts, CGI. - art. 1600-0 O", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025010665", "@num": "L166 D", "#text": "Livre des procédures fiscales - art. L166 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006690344", "@num": "L5311-1", "#text": "Code de la santé publique - art. L5311-1", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022916880", "@fin": "2999-01-01", "#text": "8° : Agence nationale de sécurité du médicament et des produits de santé", "@debut": "2012-03-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000022916879", "@fin": "2012-03-22", "#text": "VII : Dérogations au profit d'organismes divers", "@debut": "2005-01-01" }, { "@id": "LEGISCTA000025547332", "@fin": "2999-01-01", "#text": "VII : Dérogations au profit d'organismes divers", "@debut": "2012-03-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163142", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147386", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025547157", "@fin": "2014-05-30", "@num": "R166 D-1", "@etat": "MODIFIE", "@debut": "2012-03-22", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000029012373", "@fin": "2016-01-01", "@num": "R166 D-1", "@etat": "ABROGE", "@debut": "2014-05-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les données mentionnées à l'article L. 166 D collectées à partir des déclarations des redevables sont transmises, chaque année, par l'administration chargée du recouvrement de la taxe prévue à l'article 1600-0 O du code général des impôts à l'agence mentionnée à l'article L. 5311-1 du code de la santé publique sur support électronique dans des conditions permettant de garantir leur confidentialité.

Un protocole entre l'agence et l'administration chargée du recouvrement détermine la nature du support et le format des données transmises.

" } }, "LEGIARTI000029012382": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R*80 B-8", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-05-30" } }, "META_COMMUN": { "ID": "LEGIARTI000029012382", "URL": "article/LEGI/ARTI/00/00/29/01/23/LEGIARTI000029012382.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029008162", "@num": "2", "#text": "Décret n°2014-550 du 26 mai 2014 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000029001596", "@nortexte": "FCPE1407472D", "@numtexte": "2014-550", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-26" }, { "@id": "LEGIARTI000006315077", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316203", "@num": "R*80 B-3", "#text": "Livre des procédures fiscales - art. R*80 B-3", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163136", "@fin": "2999-01-01", "#text": "Section VI : Conséquences et limites des procédures de rectification", "@debut": "1997-04-11" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147381", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133984", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316210", "@fin": "2006-10-20", "@num": "R*80 B-8", "@etat": "MODIFIE", "@debut": "2004-10-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006316211", "@fin": "2009-04-10", "@num": "R*80 B-8", "@etat": "MODIFIE", "@debut": "2006-10-20", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020502987", "@fin": "2014-05-30", "@num": "R*80 B-8", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029012382", "@fin": "2999-01-01", "@num": "R*80 B-8", "@etat": "VIGUEUR", "@debut": "2014-05-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le délai de trois mois prévu au 4° de l'article L. 80 B court à compter de la réception de la demande d'appréciation ou, si les dispositions de l'article R. * 80 B-3 ont été mises en oeuvre, à compter de la réception des compléments demandés.

\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000029012382", "cible": true, "cidtexte": "JORFTEXT000029001596", "id": "LEGIARTI000029008162", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000029012373", "cible": true, "cidtexte": "JORFTEXT000029001596", "id": "LEGIARTI000029008162", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000006316288", "cible": true, "cidtexte": "JORFTEXT000029001596", "id": "LEGIARTI000029008162", "typelien": "PERIME" }, { "article_id": "LEGIARTI000025622393", "cible": true, "cidtexte": "JORFTEXT000029001596", "id": "LEGIARTI000029008162", "typelien": "PERIME" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000029008162", "liens_entrants": true }

Article 2 ENTIEREMENT_MODIF (Décret n° 2014-550 du 26 mai 2014 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre)