{ "article": { "LEGIARTI000029012277": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L116", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-07-01", "DATE_DEBUT": "2014-05-30" } }, "META_COMMUN": { "ID": "LEGIARTI000029012277", "URL": "article/LEGI/ARTI/00/00/29/01/22/LEGIARTI000029012277.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence de l'article L. 450-1 du code de commerce.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000516237", "#text": "Ordonnance 45-1483 1945-06-30 ART. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000516237", "@numtexte": "45-1483", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-06-30" }, { "@id": "LEGIARTI000042513755", "@num": "4", "#text": "Arrêté du 14 juin 1982 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000864438", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1982-06-14" }, { "@id": "LEGIARTI000029008154", "@num": "1", "#text": "Décret n°2014-550 du 26 mai 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029001596", "@nortexte": "FCPE1407472D", "@numtexte": "2014-550", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-26" }, { "@id": "LEGIARTI000006232388", "@num": "L450-1", "#text": "Code de commerce - art. L450-1", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006232499", "@num": "L450-7", "#text": "Code de commerce - art. L450-7", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180058", "@fin": "2999-01-01", "#text": "II : Dérogations au profit de certaines administrations, autorités administratives, collectivités, services et organismes publics", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315848", "@fin": "1986-12-09", "@num": "L116", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315849", "@fin": "1993-08-18", "@num": "L116", "@etat": "MODIFIE", "@debut": "1986-12-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315850", "@fin": "2001-03-31", "@num": "L116", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315851", "@fin": "2010-05-01", "@num": "L116", "@etat": "MODIFIE", "@debut": "2001-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177869", "@fin": "2014-05-30", "@num": "L116", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012277", "@fin": "2016-07-01", "@num": "L116", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000032235625", "@fin": "2999-01-01", "@num": "L116", "@etat": "VIGUEUR", "@debut": "2016-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Conformément à l'article L. 450-7 du code de commerce, l'administration fiscale ne peut opposer le secret professionnel aux agents habilités, mentionnés à l'article L. 450-1 du code précité.

" } }, "LEGIARTI000029008154": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029008154", "URL": "article/LEGI/ARTI/00/00/29/00/81/LEGIARTI000029008154.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000021642689", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029012314", "@num": "L10-0 AA", "#text": "Livre des procédures fiscales - art. L10-0 AA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029012281", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029008201", "@num": "L11 A", "#text": "Livre des procédures fiscales - art. L11 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029012277", "@num": "L116", "#text": "Livre des procédures fiscales - art. L116 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029012342", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029012263", "@num": "L135 P", "#text": "Livre des procédures fiscales - art. L135 P (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029012261", "@num": "L135 W", "#text": "Livre des procédures fiscales - art. L135 W (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029012255", "@num": "L139 B", "#text": "Livre des procédures fiscales - art. L139 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029012247", "@num": "L140", "#text": "Livre des procédures fiscales - art. L140 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029012336", "@num": "L16 BA", "#text": "Livre des procédures fiscales - art. L16 BA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029012242", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029012229", "@num": "L253", "#text": "Livre des procédures fiscales - art. L253 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029012330", "@num": "L47 A", "#text": "Livre des procédures fiscales - art. L47 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029012320", "@num": "L48", "#text": "Livre des procédures fiscales - art. L48 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029012291", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B (M)", "@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", "@num_parution_jo": "0124" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000029008154", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000029001605", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L10-0 AA, Art. , Art. L13, Art. L16 BA, Art. L47 A, Art. L48, Art. L80 B, Art. L102 B, Art. L116, Art. L135 P, Art. L135 W, Art. L139 B, Art. L140, Art. L247, Art. L253\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000029008154", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000029012277", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000029012277", "liens_entrants": true }

Article L116 AUTONOME MODIFIE, en vigueur du 30/05/2014 au 01/07/2016 (Livre des procédures fiscales)