{ "article": { "LEGIARTI000029355873": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1729 E", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000029355873", "URL": "article/LEGI/ARTI/00/00/29/35/58/LEGIARTI000029355873.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 24 II de la loi n° 2014-891 du 8 août 2014, ces dispositions s'appliquent aux contrôles pour lesquels un avis de vérification est adressé à compter de l'entrée en vigueur de la présente loi.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029350586", "@num": "24", "#text": "LOI n°2014-891 du 8 août 2014 - art. 24", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000006314943", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000026890508", "@fin": "2999-01-01", "#text": "2 bis : Infraction à l'obligation de présenter la comptabilité sous forme dématérialisée, une comptabilité analytique ou des comptes consolidés", "@debut": "2013-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147255", "@fin": "2999-01-01", "#text": "B : Sanctions fiscales", "@debut": "2005-12-08" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@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": "LEGIARTI000028411233", "@fin": "2014-05-30", "@num": "1729 E", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029041643", "@fin": "2014-08-10", "@num": "1729 E", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029355873", "@fin": "2999-01-01", "@num": "1729 E", "@etat": "VIGUEUR", "@debut": "2014-08-10", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le défaut de présentation de la comptabilité analytique mentionnée au II de l'article L. 13 du livre des procédures fiscales ou des comptes consolidés mentionnée au III du même article est passible d'une amende égale à 20 000 €.

" } }, "LEGIARTI000006314943": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-12-30", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006314943", "URL": "article/LEGI/ARTI/00/00/06/31/49/LEGIARTI000006314943.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL013AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006258435", "@num": "1", "#text": "Décret n°2006-1723 du 23 décembre 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000460486", "@nortexte": "ECOP0600792D", "@numtexte": "2006-1723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGIARTI000043273653", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000029355873", "@num": "1729 E", "#text": "Code général des impôts, CGI. - art. 1729 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061911", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 55-457 1955-04-30 ART. 21 (LOI 55-349 1955-04-02)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006315626", "@num": "L10", "#text": "Livre des procédures fiscales - art. L10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869194", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314949", "@num": "L13 C", "#text": "Livre des procédures fiscales - art. L13 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815256", "@num": "L13 F", "#text": "Livre des procédures fiscales - art. L13 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822974", "@num": "L16 C", "#text": "Livre des procédures fiscales - art. L16 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637401", "@num": "L16 H", "#text": "Livre des procédures fiscales - art. L16 H (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048633027", "@num": "L16 J", "#text": "Livre des procédures fiscales - art. L16 J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038595845", "@num": "L16-0 BA", "#text": "Livre des procédures fiscales - art. L16-0 BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914719", "@num": "L198 A", "#text": "Livre des procédures fiscales - art. L198 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526053", "@num": "L47 A", "#text": "Livre des procédures fiscales - art. L47 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874362", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316128", "@num": "R*13-1", "#text": "Livre des procédures fiscales - art. R*13-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180023", "@fin": "1989-12-30", "#text": "Dispositions relatives aux vérifications des comptabilités.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163088", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "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": "LEGIARTI000006314943", "@fin": "1989-12-30", "@num": "L13", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314944", "@fin": "2007-02-21", "@num": "L13", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314945", "@fin": "2014-01-01", "@num": "L13", "@etat": "MODIFIE", "@debut": "2007-02-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419234", "@fin": "2014-05-30", "@num": "L13", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012342", "@fin": "2015-01-01", "@num": "L13", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355834", "@fin": "2022-01-01", "@num": "L13", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914615", "@fin": "2024-01-01", "@num": "L13", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838925", "@fin": "2999-01-01", "@num": "L13", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les agents de l'administration des impôts vérifient sur place, en suivant les règles prévues par le présent livre, la comptabilité des contribuables astreints à tenir et à présenter des documents comptables.
\n
" } }, "LEGIARTI000006314944": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-02-21", "DATE_DEBUT": "1989-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006314944", "URL": "article/LEGI/ARTI/00/00/06/31/49/LEGIARTI000006314944.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL013AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317726", "@num": "103", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 103 () JORF 30 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006258435", "@num": "1", "#text": "Décret n°2006-1723 du 23 décembre 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000460486", "@nortexte": "ECOP0600792D", "@numtexte": "2006-1723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGIARTI000043273653", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000029355873", "@num": "1729 E", "#text": "Code général des impôts, CGI. - art. 1729 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061911", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 55-457 1955-04-30 ART. 21 (LOI 55-349 1955-04-02)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 15 juin 1990", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315626", "@num": "L10", "#text": "Livre des procédures fiscales - art. L10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869194", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314949", "@num": "L13 C", "#text": "Livre des procédures fiscales - art. L13 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815256", "@num": "L13 F", "#text": "Livre des procédures fiscales - art. L13 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822974", "@num": "L16 C", "#text": "Livre des procédures fiscales - art. L16 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637401", "@num": "L16 H", "#text": "Livre des procédures fiscales - art. L16 H (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048633027", "@num": "L16 J", "#text": "Livre des procédures fiscales - art. L16 J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038595845", "@num": "L16-0 BA", "#text": "Livre des procédures fiscales - art. L16-0 BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914719", "@num": "L198 A", "#text": "Livre des procédures fiscales - art. L198 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526053", "@num": "L47 A", "#text": "Livre des procédures fiscales - art. L47 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874362", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316128", "@num": "R*13-1", "#text": "Livre des procédures fiscales - art. R*13-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180024", "@fin": "2999-01-01", "#text": "2° : Dispositions relatives aux vérifications des comptabilités", "@debut": "1986-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163088", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "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": "LEGIARTI000006314943", "@fin": "1989-12-30", "@num": "L13", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314944", "@fin": "2007-02-21", "@num": "L13", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314945", "@fin": "2014-01-01", "@num": "L13", "@etat": "MODIFIE", "@debut": "2007-02-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419234", "@fin": "2014-05-30", "@num": "L13", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012342", "@fin": "2015-01-01", "@num": "L13", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355834", "@fin": "2022-01-01", "@num": "L13", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914615", "@fin": "2024-01-01", "@num": "L13", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838925", "@fin": "2999-01-01", "@num": "L13", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les agents de l'administration des impôts vérifient sur place, en suivant les règles prévues par le présent livre, la comptabilité des contribuables astreints à tenir et à présenter des documents comptables.
\n
Lorsque la comptabilité est tenue au moyen de systèmes informatisés, le contrôle porte sur l'ensemble des informations, données et traitements informatiques qui concourent directement ou indirectement à la formation des résultats comptables ou fiscaux et à l'élaboration des déclarations rendues obligatoires par le code général des impôts ainsi que sur la documentation relative aux analyses, à la programmation et à l'exécution des traitements.
" } }, "LEGIARTI000006314945": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2007-02-21" } }, "META_COMMUN": { "ID": "LEGIARTI000006314945", "URL": "article/LEGI/ARTI/00/00/06/31/49/LEGIARTI000006314945.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL013AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006258435", "@num": "1", "#text": "Décret n°2006-1723 du 23 décembre 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000460486", "@nortexte": "ECOP0600792D", "@numtexte": "2006-1723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGIARTI000043273653", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000029355873", "@num": "1729 E", "#text": "Code général des impôts, CGI. - art. 1729 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061911", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 55-457 1955-04-30 ART. 21 (LOI 55-349 1955-04-02)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006523388", "@num": "10", "#text": "Loi n°2007-211 du 19 février 2007 - art. 10 () JORF 21 février 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000821047", "@nortexte": "JUSX0609640L", "@numtexte": "2007-211", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2007-02-19" }, { "@id": "LEGIARTI000006315626", "@num": "L10", "#text": "Livre des procédures fiscales - art. L10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869194", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314949", "@num": "L13 C", "#text": "Livre des procédures fiscales - art. L13 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815256", "@num": "L13 F", "#text": "Livre des procédures fiscales - art. L13 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822974", "@num": "L16 C", "#text": "Livre des procédures fiscales - art. L16 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637401", "@num": "L16 H", "#text": "Livre des procédures fiscales - art. L16 H (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048633027", "@num": "L16 J", "#text": "Livre des procédures fiscales - art. L16 J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038595845", "@num": "L16-0 BA", "#text": "Livre des procédures fiscales - art. L16-0 BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914719", "@num": "L198 A", "#text": "Livre des procédures fiscales - art. L198 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526053", "@num": "L47 A", "#text": "Livre des procédures fiscales - art. L47 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874362", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316128", "@num": "R*13-1", "#text": "Livre des procédures fiscales - art. R*13-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180024", "@fin": "2999-01-01", "#text": "2° : Dispositions relatives aux vérifications des comptabilités", "@debut": "1986-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163088", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "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": "LEGIARTI000006314943", "@fin": "1989-12-30", "@num": "L13", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314944", "@fin": "2007-02-21", "@num": "L13", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314945", "@fin": "2014-01-01", "@num": "L13", "@etat": "MODIFIE", "@debut": "2007-02-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419234", "@fin": "2014-05-30", "@num": "L13", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012342", "@fin": "2015-01-01", "@num": "L13", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355834", "@fin": "2022-01-01", "@num": "L13", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914615", "@fin": "2024-01-01", "@num": "L13", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838925", "@fin": "2999-01-01", "@num": "L13", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les agents de l'administration des impôts vérifient sur place, en suivant les règles prévues par le présent livre, la comptabilité des contribuables astreints à tenir et à présenter des documents comptables.
\n
Lorsque la comptabilité est tenue au moyen de systèmes informatisés, le contrôle porte sur l'ensemble des informations, données et traitements informatiques qui concourent directement ou indirectement à la formation des résultats comptables ou fiscaux et à l'élaboration des déclarations rendues obligatoires par le code général des impôts ainsi que sur la documentation relative aux analyses, à la programmation et à l'exécution des traitements.
\n
Les fiducies, en la personne de leur fiduciaire, sont soumises à vérification de comptabilité dans les conditions prévues au présent article.
" } }, "LEGIARTI000028419234": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028419234", "URL": "article/LEGI/ARTI/00/00/28/41/92/LEGIARTI000028419234.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

Loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014, art. 99 III : Ces dispositions s'appliquent aux avis de vérification adressés à compter de l'entrée en vigueur de la présente loi.

\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006258435", "@num": "1", "#text": "Décret n°2006-1723 du 23 décembre 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000460486", "@nortexte": "ECOP0600792D", "@numtexte": "2006-1723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGIARTI000043273653", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000028402699", "@num": "99", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 99", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000006229272", "@num": "L233-16", "#text": "Code de commerce - art. L233-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302438", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355873", "@num": "1729 E", "#text": "Code général des impôts, CGI. - art. 1729 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061911", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 55-457 1955-04-30 ART. 21 (LOI 55-349 1955-04-02)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006315626", "@num": "L10", "#text": "Livre des procédures fiscales - art. L10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869194", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314949", "@num": "L13 C", "#text": "Livre des procédures fiscales - art. L13 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815256", "@num": "L13 F", "#text": "Livre des procédures fiscales - art. L13 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822974", "@num": "L16 C", "#text": "Livre des procédures fiscales - art. L16 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637401", "@num": "L16 H", "#text": "Livre des procédures fiscales - art. L16 H (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048633027", "@num": "L16 J", "#text": "Livre des procédures fiscales - art. L16 J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038595845", "@num": "L16-0 BA", "#text": "Livre des procédures fiscales - art. L16-0 BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914719", "@num": "L198 A", "#text": "Livre des procédures fiscales - art. L198 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526053", "@num": "L47 A", "#text": "Livre des procédures fiscales - art. L47 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874362", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316128", "@num": "R*13-1", "#text": "Livre des procédures fiscales - art. R*13-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180024", "@fin": "2999-01-01", "#text": "2° : Dispositions relatives aux vérifications des comptabilités", "@debut": "1986-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163088", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "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": "LEGIARTI000006314943", "@fin": "1989-12-30", "@num": "L13", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314944", "@fin": "2007-02-21", "@num": "L13", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314945", "@fin": "2014-01-01", "@num": "L13", "@etat": "MODIFIE", "@debut": "2007-02-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419234", "@fin": "2014-05-30", "@num": "L13", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012342", "@fin": "2015-01-01", "@num": "L13", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355834", "@fin": "2022-01-01", "@num": "L13", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914615", "@fin": "2024-01-01", "@num": "L13", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838925", "@fin": "2999-01-01", "@num": "L13", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les agents de l'administration des impôts vérifient sur place, en suivant les règles prévues par le présent livre, la comptabilité des contribuables astreints à tenir et à présenter des documents comptables.

II.-1. Les contribuables autres que ceux soumis au régime défini à l'article 50-0 du code général des impôts qui tiennent une comptabilité analytique sont tenus de présenter celle-ci lorsque leur chiffre d'affaires de l'exercice excède 152,4 millions d'euros, s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place ou de fournir le logement, ou 76,2 millions d'euros, s'il s'agit d'autres entreprises.

2. Le 1 s'applique également aux contribuables qui tiennent une comptabilité analytique, quel que soit leur chiffre d'affaires :

1° Lorsque le total de leur actif brut est supérieur ou égal à 400 millions d'euros à la clôture de l'exercice ;

2° Ou lorsqu'ils appartiennent à l'une des catégories suivantes :

a) Personnes morales ou groupements de personnes de droit ou de fait détenant à la clôture de l'exercice, directement ou indirectement, plus de la moitié du capital ou des droits de vote d'une personne morale ou d'un groupement mentionné au 1 ou au 1° du présent 2 ;

b) Personnes morales ou groupements de personnes de droit ou de fait dont plus de la moitié du capital ou des droits de vote est détenue à la clôture de leur exercice, directement ou indirectement, par une personne ou un groupement mentionné aux mêmes 1 ou 1° ;

c) Personnes morales qui appartiennent à un groupe relevant du régime fiscal prévu à l'article 223 A du code général des impôts lorsque celui-ci comprend au moins une personne mentionnée au 1 du présent II ou au 1° du présent 2.

III.-Les sociétés commerciales qui établissent, en application de l'article L. 233-16 du code de commerce, des comptes consolidés sont tenues de les présenter.

IV.-Lorsque la comptabilité est tenue au moyen de systèmes informatisés, le contrôle porte sur l'ensemble des informations, données et traitements informatiques qui concourent directement ou indirectement à la formation des résultats comptables ou fiscaux et à l'élaboration des déclarations rendues obligatoires par le code général des impôts ainsi que sur la documentation relative aux analyses, à la programmation et à l'exécution des traitements.

V.-Les fiducies, en la personne de leur fiduciaire, sont soumises à vérification de comptabilité dans les conditions prévues au présent article.

" } }, "LEGIARTI000029012342": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2014-05-30" } }, "META_COMMUN": { "ID": "LEGIARTI000029012342", "URL": "article/LEGI/ARTI/00/00/29/01/23/LEGIARTI000029012342.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

Loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014, art. 99 III : Ces dispositions s'appliquent aux avis de vérification adressés à compter de l'entrée en vigueur de la présente loi.

\n
\n
" }, "LIENS": { "LIEN": [ { "#text": "Décret 55-457 1955-04-30 ART. 21 (LOI 55-349 1955-04-02)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006258435", "@num": "1", "#text": "Décret n°2006-1723 du 23 décembre 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000460486", "@nortexte": "ECOP0600792D", "@numtexte": "2006-1723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGIARTI000043273653", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@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": "LEGIARTI000006229272", "@num": "L233-16", "#text": "Code de commerce - art. L233-16", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302438", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355873", "@num": "1729 E", "#text": "Code général des impôts, CGI. - art. 1729 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061911", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315626", "@num": "L10", "#text": "Livre des procédures fiscales - art. 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2. Le 1 s'applique également aux contribuables qui tiennent une comptabilité analytique, quel que soit leur chiffre d'affaires :

1° Lorsque le total de leur actif brut est supérieur ou égal à 400 millions d'euros à la clôture de l'exercice ;

2° Ou lorsqu'ils appartiennent à l'une des catégories suivantes :

III.-Les sociétés commerciales qui établissent, en application de l'article L. 233-16 du code de commerce, des comptes consolidés sont tenues de les présenter.

V.-Les fiducies, en la personne de leur fiduciaire, sont soumises à vérification de comptabilité dans les conditions prévues au présent article.

" } }, "LEGIARTI000029350586": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "24", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2014-08-10" } }, "META_COMMUN": { "ID": "LEGIARTI000029350586", "URL": "article/LEGI/ARTI/00/00/29/35/05/LEGIARTI000029350586.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029355873", "@num": "1729 E", "#text": "Code général des impôts, CGI. - art. 1729 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000029350523", "@fin": "2999-01-01", "#text": "Titre II : DISPOSITIONS PERMANENTES", "@debut": "2014-08-10" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000046206298", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2014-08-10" } ] }, "@cid": "JORFTEXT000029349482", "@nor": "FCPX1412391L", "@num": "2014-891", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2014-891 du 8 août 2014 de finances rectificative pour 2014 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000029349482", "@c_titre_court": "LOI n° 2014-891 du 8 août 2014" }, { "@fin": "2999-01-01", "#text": "LOI n° 2014-891 du 8 août 2014 de finances rectificative pour 2014 (1)", "@debut": "2014-08-10", "@id_txt": "LEGITEXT000029350519", "@c_titre_court": "LOI n° 2014-891 du 8 août 2014" } ], "@date_publi": "2014-08-09", "@date_signature": "2014-08-08", "@num_parution_jo": "0183" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029350586", "@fin": "2999-01-01", "@num": "24", "@etat": "VIGUEUR", "@debut": "2014-08-10", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000029349651", "@fin": "2999-01-01", "@num": "24", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - A modifié les dispositions suivantes :

- Code général des impôts, CGI.

Art. 1729 E

\n
\nII.-Le I s'applique aux contrôles pour lesquels un avis de vérification est adressé à compter de l'entrée en vigueur de la présente loi.

\n
" } }, "LEGIARTI000029355834": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029355834", "URL": "article/LEGI/ARTI/00/00/29/35/58/LEGIARTI000029355834.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n

Loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014, art. 99 III : Ces dispositions s'appliquent aux avis de vérification adressés à compter de l'entrée en vigueur de la présente loi.

\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006258435", "@num": "1", "#text": "Décret n°2006-1723 du 23 décembre 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000460486", "@nortexte": "ECOP0600792D", "@numtexte": "2006-1723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGIARTI000043273653", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000029350560", "@num": "20", "#text": "LOI n°2014-891 du 8 août 2014 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000006229272", "@num": "L233-16", "#text": "Code de commerce - art. 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R*13-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180024", "@fin": "2999-01-01", "#text": "2° : Dispositions relatives aux vérifications des comptabilités", "@debut": "1986-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163088", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "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": "LEGIARTI000006314943", "@fin": "1989-12-30", "@num": "L13", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314944", "@fin": "2007-02-21", "@num": "L13", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314945", "@fin": "2014-01-01", "@num": "L13", "@etat": "MODIFIE", "@debut": "2007-02-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419234", "@fin": "2014-05-30", "@num": "L13", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012342", "@fin": "2015-01-01", "@num": "L13", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355834", "@fin": "2022-01-01", "@num": "L13", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914615", "@fin": "2024-01-01", "@num": "L13", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838925", "@fin": "2999-01-01", "@num": "L13", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les agents de l'administration des impôts vérifient sur place, en suivant les règles prévues par le présent livre, la comptabilité des contribuables astreints à tenir et à présenter des documents comptables.

II. – 1. Les contribuables autres que ceux soumis au régime défini à l'article 50-0 du code général des impôts qui tiennent une comptabilité analytique sont tenus de présenter celle-ci lorsque leur chiffre d'affaires de l'exercice excède 152,4 millions d'euros, s'il s'agit d'entreprises dont le commerce principal est de vendre des marchandises, objets, fournitures et denrées à emporter ou à consommer sur place ou de fournir le logement, ou 76,2 millions d'euros, s'il s'agit d'autres entreprises.

2. Le 1 s'applique également aux contribuables qui tiennent une comptabilité analytique, quel que soit leur chiffre d'affaires :

1° Lorsque le total de leur actif brut est supérieur ou égal à 400 millions d'euros à la clôture de l'exercice ;

2° Ou lorsqu'ils appartiennent à l'une des catégories suivantes :

c) Personnes morales qui appartiennent à un groupe relevant du régime fiscal prévu à l'article 223 A ou à l'article 223 A bis du code général des impôts lorsque celui-ci comprend au moins une personne mentionnée au 1 ou au 1° du présent 2.

III. – Les sociétés commerciales qui établissent, en application de l'article L. 233-16 du code de commerce, des comptes consolidés sont tenues de les présenter.

IV. – Lorsque la comptabilité est tenue au moyen de systèmes informatisés, le contrôle porte sur l'ensemble des informations, données et traitements informatiques qui concourent directement ou indirectement à la formation des résultats comptables ou fiscaux et à l'élaboration des déclarations rendues obligatoires par le code général des impôts ainsi que sur la documentation relative aux analyses, à la programmation et à l'exécution des traitements.

V. – Les fiducies, en la personne de leur fiduciaire, sont soumises à vérification de comptabilité dans les conditions prévues au présent article.

" } }, "LEGIARTI000042914615": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L13", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042914615", "URL": "article/LEGI/ARTI/00/00/42/91/46/LEGIARTI000042914615.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au III de l’article 162 de la loi n° 2020-1721 du 29 décembre 2020, les présentes dispositions entrent en vigueur le 1^er janvier 2022.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006258435", "@num": "1", "#text": "Décret n°2006-1723 du 23 décembre 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000460486", "@nortexte": "ECOP0600792D", "@numtexte": "2006-1723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGIARTI000043273653", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000042778717", "@num": "162", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 162 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000006229272", "@num": "L233-16", "#text": "Code de commerce - art. L233-16", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029351864", "@num": "223 A bis", "#text": "Code général des impôts, CGI. - art. 223 A bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302438", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355873", "@num": "1729 E", "#text": "Code général des impôts, CGI. - art. 1729 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061911", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 55-457 1955-04-30 ART. 21 (LOI 55-349 1955-04-02)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006315626", "@num": "L10", "#text": "Livre des procédures fiscales - art. L10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869194", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314949", "@num": "L13 C", "#text": "Livre des procédures fiscales - art. L13 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815256", "@num": "L13 F", "#text": "Livre des procédures fiscales - art. L13 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822974", "@num": "L16 C", "#text": "Livre des procédures fiscales - art. L16 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637401", "@num": "L16 H", "#text": "Livre des procédures fiscales - art. L16 H (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048633027", "@num": "L16 J", "#text": "Livre des procédures fiscales - art. L16 J (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038595845", "@num": "L16-0 BA", "#text": "Livre des procédures fiscales - art. L16-0 BA (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042914719", "@num": "L198 A", "#text": "Livre des procédures fiscales - art. L198 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037526053", "@num": "L47 A", "#text": "Livre des procédures fiscales - art. L47 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874362", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316128", "@num": "R*13-1", "#text": "Livre des procédures fiscales - art. R*13-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180024", "@fin": "2999-01-01", "#text": "2° : Dispositions relatives aux vérifications des comptabilités", "@debut": "1986-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163088", "@fin": "2999-01-01", "#text": "Section I : Dispositions générales", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "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": "LEGIARTI000006314943", "@fin": "1989-12-30", "@num": "L13", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314944", "@fin": "2007-02-21", "@num": "L13", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006314945", "@fin": "2014-01-01", "@num": "L13", "@etat": "MODIFIE", "@debut": "2007-02-21", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419234", "@fin": "2014-05-30", "@num": "L13", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012342", "@fin": "2015-01-01", "@num": "L13", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355834", "@fin": "2022-01-01", "@num": "L13", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914615", "@fin": "2024-01-01", "@num": "L13", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048838925", "@fin": "2999-01-01", "@num": "L13", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

2. Le 1 s'applique également aux contribuables qui tiennent une comptabilité analytique, quel que soit leur chiffre d'affaires :

1° Lorsque le total de leur actif brut est supérieur ou égal à 400 millions d'euros à la clôture de l'exercice ;

2° Ou lorsqu'ils appartiennent à l'une des catégories suivantes :

d) Membres d'un assujetti unique constitué en application de l'article 256 C du code général des impôts lorsque celui-ci comprend au moins une personne mentionnée au 1 ou au 1° du présent 2.

III. – Les sociétés commerciales qui établissent, en application de l'article L. 233-16 du code de commerce, des comptes consolidés sont tenues de les présenter.

V. – Les fiducies, en la personne de leur fiduciaire, sont soumises à vérification de comptabilité dans les conditions prévues au présent article.

\n
" } }, "LEGIARTI000048838925": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L13", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048838925", "URL": "article/LEGI/ARTI/00/00/48/83/89/LEGIARTI000048838925.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l’article 117 de la loi n° 2023-1322 du 29 décembre 2023, ces dispositions s'appliquent à compter du 1er janvier 2024 aux contrôles en cours et aux contrôles engagés à compter de la même date.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006258435", "@num": "1", "#text": "Décret n°2006-1723 du 23 décembre 2006 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000460486", "@nortexte": "ECOP0600792D", "@numtexte": "2006-1723", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-12-23" }, { "@id": "LEGIARTI000043273653", "@num": "4", "#text": "Décret n°2009-707\n du 16 juin 2009 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000020753002", "@nortexte": "BCFP0907314D", "@numtexte": "2009-707", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-06-16" }, { "@id": "LEGIARTI000048769199", "@num": "117", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 117 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000006229272", "@num": "L233-16", "#text": "Code de commerce - art. L233-16", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029351864", "@num": "223 A bis", "#text": "Code général des impôts, CGI. - art. 223 A bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302438", "@num": "50-0", "#text": "Code général des impôts, CGI. - art. 50-0", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355873", "@num": "1729 E", "#text": "Code général des impôts, CGI. - art. 1729 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030061911", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 55-457 1955-04-30 ART. 21 (LOI 55-349 1955-04-02)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006315626", "@num": "L10", "#text": "Livre des procédures fiscales - art. L10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046869194", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314949", "@num": "L13 C", "#text": "Livre des procédures fiscales - art. L13 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815256", "@num": "L13 F", "#text": "Livre des procédures fiscales - art. L13 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822974", "@num": "L16 C", "#text": "Livre des procédures fiscales - art. 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La vérification peut également se tenir ou se poursuivre dans tout autre lieu déterminé d'un commun accord entre le contribuable et l'administration. A défaut d'accord, l'administration peut décider de tenir ou de poursuivre la vérification dans ses locaux.

2. Le 1 s'applique également aux contribuables qui tiennent une comptabilité analytique, quel que soit leur chiffre d'affaires :

1° Lorsque le total de leur actif brut est supérieur ou égal à 400 millions d'euros à la clôture de l'exercice ;

2° Ou lorsqu'ils appartiennent à l'une des catégories suivantes :

d) Membres d'un assujetti unique constitué en application de l'article 256 C du code général des impôts lorsque celui-ci comprend au moins une personne mentionnée au 1 ou au 1° du présent 2.

III. – Les sociétés commerciales qui établissent, en application de l'article L. 233-16 du code de commerce, des comptes consolidés sont tenues de les présenter.

V. – Les fiducies, en la personne de leur fiduciaire, sont soumises à vérification de comptabilité dans les conditions prévues au présent article.

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Article 1729 E AUTONOME VIGUEUR, en vigueur depuis le 10/08/2014 (Code général des impôts)