{ "article": { "LEGIARTI000029738395": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L144", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029738395", "URL": "article/LEGI/ARTI/00/00/29/73/83/LEGIARTI000029738395.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000179801", "#text": "Décret n°93-1095 du 16 septembre 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000179801", "@nortexte": "BUDF9300030D", "@numtexte": "93-1095", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-09-16" }, { "@id": "LEGIARTI000029732545", "@num": "5", "#text": "ORDONNANCE n°2014-1345 du 6 novembre 2014 - art. 5", "@sens": "cible", "@cidtexte": "JORFTEXT000029730657", "@nortexte": "JUSC1405261R", "@numtexte": "2014-1345", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGIARTI000006840123", "@num": "L13-18", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L13-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840124", "@num": "L13-18", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L13-18 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029733818", "@num": "L322-10", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L322-10 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029733786", "@num": "L321-1", "#text": "Code de l'expropriation pour cause d'utilité publique - art. L321-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029733800", "@num": "L322-1", "#text": "Code de l'expropriation pour cause d'utilité publique - art. L322-1", "@sens": "source", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180060", "@fin": "2999-01-01", "#text": "IV : Dérogations au profit des autorités judiciaires et des juridictions", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315311", "@fin": "1993-08-18", "@num": "L144", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315312", "@fin": "2015-01-01", "@num": "L144", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029738395", "@fin": "2999-01-01", "@num": "L144", "@etat": "VIGUEUR", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les juridictions d'expropriation peuvent recevoir des administrations financières communication de tous les renseignements sur les déclarations et évaluations fiscales nécessaires à la fixation des indemnités d'expropriation prévue par les articles L. 321-1 et L. 322-1 à L. 322-9 du code de l'expropriation pour cause d'utilité publique.

" } }, "LEGIARTI000029732545": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "5", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029732545", "URL": "article/LEGI/ARTI/00/00/29/73/25/LEGIARTI000029732545.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029738350", "@num": "L6353-2", "#text": "Code des transports - art. L6353-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000023086525", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738386", "@num": "L153-14", "#text": "Code minier (nouveau) - art. L153-14 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000023501962", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738391", "@num": "L153-8", "#text": "Code minier (nouveau) - art. 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L144 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738213", "@num": "L2123-5", "#text": "Code général de la propriété des personnes publ... - art. L2123-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070299", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738207", "@num": "L3211-5", "#text": "Code général de la propriété des personnes publ... - art. L3211-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070299", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738416", "@num": "L2243-4", "#text": "Code général des collectivités territoriales - art. L2243-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738413", "@num": "L2421-18", "#text": "Code général des collectivités territoriales - art. L2421-18 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070633", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738270", "@num": "L121-3", "#text": "Code de la voirie routière - art. L121-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070667", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738266", "@num": "L151-5", "#text": "Code de la voirie routière - art. L151-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070667", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738226", "@num": "L55", "#text": "Code des postes et des communications électroni... - art. L55 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006070987", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738219", "@num": "L551-1", "#text": "Code de l'organisation judiciaire - art. L551-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071164", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738223", "@num": "L561-1", "#text": "Code de l'organisation judiciaire - art. L561-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071164", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738493", "@num": "L2313-4", "#text": "Code de la défense. - art. L2313-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071307", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738485", "@num": "L5111-1", "#text": "Code de la défense. - art. L5111-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071307", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738477", "@num": "L5111-5", "#text": "Code de la défense. - art. L5111-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071307", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738470", "@num": "L5112-1", "#text": "Code de la défense. - art. L5112-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071307", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738463", "@num": "L5114-1", "#text": "Code de la défense. - art. L5114-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071307", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738230", "@num": "L123-3", "#text": "Code rural et de la pêche maritime - art. L123-3 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738249", "@num": "L123-4", "#text": "Code rural et de la pêche maritime - art. L123-4 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738235", "@num": "L123-4-1", "#text": "Code rural et de la pêche maritime - art. L123-4-1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738258", "@num": "L152-1", "#text": "Code rural et de la pêche maritime - art. L152-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738369", "@num": "L152-5", "#text": "Code rural et de la pêche maritime - art. L152-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738365", "@num": "L181-19", "#text": "Code rural et de la pêche maritime - art. L181-19 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006071367", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738359", "@num": "L1322-10", "#text": "Code de la santé publique - art. L1322-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006072665", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738355", "@num": "L342-25", "#text": "Code du tourisme. - art. L342-25 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074073", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738536", "@num": "L142-5", "#text": "Code de l'urbanisme - art. L142-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738531", "@num": "L142-6", "#text": "Code de l'urbanisme - art. L142-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738311", "@num": "L213-1", "#text": "Code de l'urbanisme - art. L213-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738526", "@num": "L213-4", "#text": "Code de l'urbanisme - art. L213-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738521", "@num": "L213-6", "#text": "Code de l'urbanisme - art. 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L314-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738279", "@num": "L314-6", "#text": "Code de l'urbanisme - art. L314-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738274", "@num": "L322-6", "#text": "Code de l'urbanisme - art. L322-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074075", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738498", "@num": "L615-10", "#text": "Code de la construction et de l'habitation. - art. L615-10 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738508", "@num": "L615-8", "#text": "Code de la construction et de l'habitation. - art. L615-8 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074096", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738192", "@num": "L121-1", "#text": "Code de l'environnement - art. L121-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738451", "@num": "L122-1", "#text": "Code de l'environnement - art. L122-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738194", "@num": "L211-12", "#text": "Code de l'environnement - art. L211-12 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738444", "@num": "L515-11", "#text": "Code de l'environnement - art. L515-11 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738430", "@num": "L515-16", "#text": "Code de l'environnement - art. L515-16 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074220", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738427", "@num": "L555-27", "#text": "Code de l'environnement - art. 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A modifié les dispositions suivantes :

- Code général de la propriété des personnes publiques.
\n Art. L2123-5\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de l'environnement
\n Art. L121-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de l'environnement
\n Art. L211-12\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code forestier (nouveau)
\n Art. L133-3\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général de la propriété des personnes publiques.
\n Art. L3211-5\n
\n

\n
\n
\n
A modifié les dispositions suivantes :

- Code de l'urbanisme
\n Art. L142-5, Art. L142-6, Art. L213-4, Art. L213-6, Art. L230-3, Art. L314-6
\n

\n
\n
A modifié les dispositions suivantes :

- Code de l'organisation judiciaire
\n Art. L551-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de l'organisation judiciaire
\n Art. L561-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code des postes et des communications électroniques
\n Art. L55\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code rural
\n Art. L123-3\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code rural
\n Art. L123-4, Art. L123-4-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code rural
\n Art. L152-1\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de la construction et de l'habitation.
\n Art. L615-8, Art. L615-10\n
\n

- Code de la défense.
\n Art. L2313-4, Art. L5111-1, Art. L5111-5, Art. L5112-1, Art. L5114-1\n
\n

- Code de l'énergie
\n Art. L323-10\n
\n

- Code de l'environnement
\n Art. L122-1, Art. L515-11, Art. L566-12-2, Art. L515-16, Art. L555-27, Art. L561-1, Art. L561-2\n
\n

- Code forestier (nouveau)
\n Art. L133-5\n
\n

- Code général des collectivités territoriales
\n Art. L2243-4, Art. L2421-18\n
\n

- Code général des impôts, CGI.
\n Art. 1045\n
\n

- Livre des procédures fiscales
\n Art. L123, Art. L144\n
\n

- Code minier (nouveau)
\n Art. L153-8, Art. L153-14, Art. L174-7\n
\n

- Code rural
\n Art. L152-5, Art. L181-19\n
\n

- Code de la santé publique
\n Art. L1322-10\n
\n

- Code du tourisme.
\n Art. L342-25\n
\n

- Code des transports
\n Art. L6353-2\n
\n

- Code de l'urbanisme
\n Art. L213-1, Art. L230-3, Art. L230-5, Art. L314-2, Art. L314-5, Art. L314-6, Art. L322-6\n
\n

- Code de la voirie routière
\n Art. L121-3, Art. L151-5\n
\n

- Code de l'environnement
\n
\n
" } }, "LEGIARTI000029733786": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L321-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029733786", "URL": "article/LEGI/ARTI/00/00/29/73/37/LEGIARTI000029733786.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029732549", "#text": "ORDONNANCE n°2014-1345 du 6 novembre 2014 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000029730657", "@nortexte": "JUSC1405261R", "@numtexte": "2014-1345", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGIARTI000029732549", "#text": "ORDONNANCE n°2014-1345 du 6 novembre 2014 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000029730657", "@nortexte": "JUSC1405261R", "@numtexte": "2014-1345", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGIARTI000039343255", "@num": "1", "#text": "Décret n°2016-814 du 17 juin 2016 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032724909", "@nortexte": "JUSC1608977D", "@numtexte": "2016-814", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-06-17" }, { "@id": "LEGIARTI000029735265", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L13-13, v. 1.1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049397608", "@num": "L311-9", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L311-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738401", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738395", "@num": "L144", "#text": "Livre des procédures fiscales - art. L144 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000029734224", "@fin": "2999-01-01", "#text": "Chapitre Ier : Principe de réparation", "@debut": "2015-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000029734226", "@fin": "2999-01-01", "#text": "TITRE II : FIXATION ET PAIEMENT DES INDEMNITÉS", "@debut": "2015-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000029734244", "@fin": "2999-01-01", "#text": "LIVRE III : INDEMNISATION", "@debut": "2015-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000029734369", "@fin": "2999-01-01", "#text": "Partie législative nouvelle", "@debut": "2015-01-01" } ] }, "@cid": "LEGITEXT000006074224", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'expropriation pour cause d'utilité publique", "@debut": "1977-04-14", "@id_txt": "LEGITEXT000006074224", "@c_titre_court": "Code de l'expropriation pour cause d'utilité publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029733786", "@fin": "2999-01-01", "@num": "L321-1", "@etat": "VIGUEUR", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n
Les indemnités allouées couvrent l'intégralité du préjudice direct, matériel et certain causé par l'expropriation.
" } }, "LEGIARTI000029733800": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L322-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029733800", "URL": "article/LEGI/ARTI/00/00/29/73/38/LEGIARTI000029733800.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029775533", "@num": "2", "#text": "LOI n°2011-725 du 23 juin 2011 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000024249135", "@nortexte": "OMEX1104599L", "@numtexte": "2011-725", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2011-06-23" }, { "@id": "LEGIARTI000029732549", "#text": "ORDONNANCE n°2014-1345 du 6 novembre 2014 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000029730657", "@nortexte": "JUSC1405261R", "@numtexte": "2014-1345", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGIARTI000029732549", "#text": "ORDONNANCE n°2014-1345 du 6 novembre 2014 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000029730657", "@nortexte": "JUSC1405261R", "@numtexte": "2014-1345", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGIARTI000029738423", "@num": "L561-2", "#text": "Code de l'environnement - art. L561-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029733580", "@num": "L1", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029735269", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L13-14, v. 1.1 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029733738", "@num": "L242-4", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L242-4 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049397608", "@num": "L311-9", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L311-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029733820", "@num": "L322-11", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L322-11 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738508", "@num": "L615-8", "#text": "Code de la construction et de l'habitation. - art. L615-8 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738401", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738395", "@num": "L144", "#text": "Livre des procédures fiscales - art. L144 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000029734216", "@fin": "2999-01-01", "#text": "Chapitre II : Modalités d'évaluation de l'indemnité d'expropriation", "@debut": "2015-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000029734226", "@fin": "2999-01-01", "#text": "TITRE II : FIXATION ET PAIEMENT DES INDEMNITÉS", "@debut": "2015-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000029734244", "@fin": "2999-01-01", "#text": "LIVRE III : INDEMNISATION", "@debut": "2015-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000029734369", "@fin": "2999-01-01", "#text": "Partie législative nouvelle", "@debut": "2015-01-01" } ] }, "@cid": "LEGITEXT000006074224", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'expropriation pour cause d'utilité publique", "@debut": "1977-04-14", "@id_txt": "LEGITEXT000006074224", "@c_titre_court": "Code de l'expropriation pour cause d'utilité publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029733800", "@fin": "2999-01-01", "@num": "L322-1", "@etat": "VIGUEUR", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le juge fixe le montant des indemnités d'après la consistance des biens à la date de l'ordonnance portant transfert de propriété.
\n
Toutefois, les améliorations de toute nature, telles que constructions, plantations, installations diverses, acquisitions de marchandises, qui auraient été faites à l'immeuble, à l'industrie ou au fonds de commerce, même antérieurement à l'ordonnance d'expropriation, ne donnent lieu à aucune indemnité si, en raison de l'époque à laquelle ces améliorations ont eu lieu ou de toutes autres circonstances, il apparaît qu'elles ont été faites dans le but d'obtenir une indemnité plus élevée. Sont présumées faites dans ce but, sauf preuve contraire, les améliorations postérieures à l'ouverture de l'enquête prévue à l'article L. 1.
\n
En cas d'expropriation survenant au cours de l'occupation d'un immeuble réquisitionné, il n'est pas non plus tenu compte des modifications apportées aux biens par l'Etat.
" } }, "LEGIARTI000029733818": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L322-10", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029733818", "URL": "article/LEGI/ARTI/00/00/29/73/38/LEGIARTI000029733818.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029732549", "#text": "ORDONNANCE n°2014-1345 du 6 novembre 2014 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000029730657", "@nortexte": "JUSC1405261R", "@numtexte": "2014-1345", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGIARTI000029732549", "#text": "ORDONNANCE n°2014-1345 du 6 novembre 2014 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000029730657", "@nortexte": "JUSC1405261R", "@numtexte": "2014-1345", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2014-11-06" }, { "@id": "LEGIARTI000029738401", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315260", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738395", "@num": "L144", "#text": "Livre des procédures fiscales - art. L144 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840124", "@num": "L13-18", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L13-18 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029734000", "@num": "L621-1", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L621-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029734006", "@num": "L631-1", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L631-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042117052", "@num": "L641-6", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L641-6 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000029734216", "@fin": "2999-01-01", "#text": "Chapitre II : Modalités d'évaluation de l'indemnité d'expropriation", "@debut": "2015-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000029734226", "@fin": "2999-01-01", "#text": "TITRE II : FIXATION ET PAIEMENT DES INDEMNITÉS", "@debut": "2015-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000029734244", "@fin": "2999-01-01", "#text": "LIVRE III : INDEMNISATION", "@debut": "2015-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000029734369", "@fin": "2999-01-01", "#text": "Partie législative nouvelle", "@debut": "2015-01-01" } ] }, "@cid": "LEGITEXT000006074224", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de l'expropriation pour cause d'utilité publique", "@debut": "1977-04-14", "@id_txt": "LEGITEXT000006074224", "@c_titre_court": "Code de l'expropriation pour cause d'utilité publique" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029733818", "@fin": "2999-01-01", "@num": "L322-10", "@etat": "VIGUEUR", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les agents des impôts sont déliés du secret professionnel à l'égard de l'expropriant pour tous les renseignements nécessaires à la fixation des indemnités d'expropriation ou à la récupération de la plus-value conformément auxdispositions de l'article L. 123 du livre des procédures fiscales.
\n
\nConformément à l'articleL. 135 Bdu même livre, l'administration fiscale transmet gratuitement, à leur demande, aux propriétaires faisant l'objet d'une procédure d'expropriation les éléments d'information qu'elle détient au sujet des valeurs foncières déclarées à l'occasion des mutations intervenues dans les cinq dernières années et qui sont nécessaires à la fixation des indemnités d'expropriation.
\n
\nLe juge peut obtenir de l'autorité administrative tous les renseignements fiscaux nécessaires à la fixation des indemnités d'expropriation conformément aux dispositions de l'articleL. 144du même livre.
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000029733786", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000029738395", "typelien": "CITATION" }, { "article_id": "LEGIARTI000029732545", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000029738395", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000029733818", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000029738395", "typelien": "CITATION" }, { "article_id": "LEGIARTI000029733800", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000029738395", "typelien": "CITATION" } ], "texte_version": { "JORFTEXT000000179801": { "SM": { "CONTENU": "INSERE DANS LES 1ERE ET 2EME PARTIES DU LIVRE DES PROCEDURES FISCALES LES DISPOSITIONS LEGISLATIVES ET REGLEMENTAIRES INTERVENUES ENTRE LE 04-07-1992 ET LE 18-08-1993.
LES PRINCIPAUX TEXTES CODIFIES SONT LA LOI DE FINANCES POUR 1993 (921376),LES LOIS 92677,921446,LES DECRETS 92797,93819,9310,93265 ET 93309: CONSEQUENCES DU TRANSFERT DE LA GESTION DES CONTRIBUTIONS INDIRECTES DE LA DGI A LA DGDDI.
CREATION D'ARTICLES: SONT CODIFIEES AUX ARTICLES L80-F A L80-J (CHAP. I-BIS DU TITRE II) DU LIVRE DES PROCEDURES FISCALES,LES DISPOSITIONS RELATIVES AU DROIT D'ENQUETE.L'ART. L84-A DEFINIT LES CONDITIONS D'EXERCICE DU DROIT DE COMMUNICATION ENTRE LA COMMISSION NATIONALE DES COMPTES DE CAMPAGNE ET DES FINANCEMENTS POLITIQUES ET L'ADMINISTRATION FISCALE.L'ART. R23-B-1 PRECISE LA PROCEDURE DE L'ECHANGE DE RENSEIGNEMENTS ET JUSTIFICATIONS ENTRE L'ADMINISTRATION ET LES PERSONNES MORALES ASSUJETTIES A LA TAXE DE 3% SUR LA VALEUR VENALE DES IMMEUBLES POSSEDES EN FRANCE.L'ART. R96-D-1 DEFINIT LES CONDITIONS D'EXERCICE DU DROIT DE COMMUNICATION ENTRE L'ADMINISTRATION ET LES ORGANISMES GESTIONNAIRES D'UN PLAN D'EPARGNE EN ACTIONS.
LA CODIFICATION DE DISPOSITIONS NOUVELLES A NECESSITE L'ADAPTATION DE NOMBREUX ARTICLES DU LIVRE DES PROCEDURES FISCALES: TRANSFERT DES COMPETENCES DE LA DGI A LA DGDDI EN MATIERE DE CONTRIBUTIONS INDIRECTES ET DE REGLEMENTATIONS ASSIMILEES.
MODIFIE ET COMPLETE DANS:
LA 1ERE PARTIE: LES ART. L25,L29 (AL. 1),L38 (1,3,4 ET AJOUT D'UN 7),L56 (2EMEMENT),L82-E; L'INTITULE DE LA SECTION II DU CHAP. II DU TITRE II; LES ART. L101,L116,L117,L118,L134-B,L139,L139-A,L140 (AL. 1 ET 2),L144,L145-A A L145-D,L147,L168,L177-A,L201 (AL. 1),L208 (AL. 1),L235 (AL. 1 ET 2); NOUVEL INTITULE DU II DES SECTIONS I ET II DU CHAP. I DU TITRE IV; LES ART. L257 (AL. 1),L261,L266 (AL. 2),L268,L269-A.
LA 2EME PARTIE: NOUVEL INTITULE DU II DE LA SECTION II DU CHAP. I DU TITRE II COMPLETE PAR UN ART. R23-B-1; L'ART. R24-3; INSERTION AUX A ET B DU III DE LA SECTION II SUSVISEE DES ART. R24-4 ET R26-3; INSERTION DES ART. R30-2,R36-B-1,R81-5 (AVANT LA SECTION I DU CHAP. II DU TITRE II) ET A CETTE SECTION I,D'UN ART. R96-D-1; NOUVEL INTITULE DE LA SECTION II DU CHAP. PRECITE; MODIFIE L'ART. R101-1; INSERE LES ART. R107-2,R108-1,R109-2,R190-3; NOUVEL INTITULE DE LA SECTION I DU CHAP. I DU TITRE III; MODIFIE LES AL. 3 DES ART. R211-1 ET R211-2; COMPLETE LA SECTION I (II) DU CHAP. II DU TITRE III PAR LES ART. R213-4 ET 214-1 ET LA SECTION II (III) PAR LES ART. R235-1,R236-1,R237-1,R238-1; MODIFIE LES ART. R247-2 (AL. 1),R247-6 A R247-9,R247-11; INSERE AU TITRE IV,CHAP. I,SECTIONS I (II: L'ART. R256-8),II (R258-1; NOUVEL INTITULE DU II; L'ART. R268-1); MODIFIE LES ART. R277-3 ET R277-5.
APPLICATION DE L'ART. 11 DE LA LOI 21247 DU 01-03-1951.
ENTREE EN VIGUEUR: 18-08-1993." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000877831", "#text": "Loi du 31 mars 1903", "@sens": "source", "@cidtexte": "JORFTEXT000000877831", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1903-03-31" }, { "@id": "JORFTEXT000000522954", "#text": "Loi du 4 avril 1926", "@sens": "source", "@cidtexte": "JORFTEXT000000522954", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1926-04-04" }, { "@id": "JORFTEXT000000335995", "#text": "Loi n° 51-247 du 1er mars 1951", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFARTI000002284993", "@num": "11", "#text": "Loi n° 51-247 du 1er mars 1951 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000335995", "@numtexte": "51-247", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1951-03-01" }, { "@id": "JORFTEXT000000705345", "#text": "Ordonnance n°58-1372 du 29 décembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "JORFARTI000001503841", "@num": "54", "#text": "Ordonnance n°58-1372 du 29 décembre 1958 - art. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "JORFTEXT000000874214", "#text": "Loi n°59-1472 du 28 décembre 1959", "@sens": "source", "@cidtexte": "JORFTEXT000000874214", "@numtexte": "59-1472", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1959-12-28" }, { "@id": "JORFTEXT000000509287", "#text": "Loi n° 63-1316 du 27 décembre 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000503722", "#text": "Loi n°65-559 du 10 juillet 1965", "@sens": "source", "@cidtexte": "JORFTEXT000000503722", "@numtexte": "65-559", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "JORFTEXT000000508816", "#text": "Loi n°72-1121 du 20 décembre 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000508816", "@numtexte": "72-1121", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-12-20" }, { "@id": "JORFTEXT000000522697", "#text": "Loi n°77-574 du 7 juin 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@id": "JORFARTI000001688819", "@num": "5", "#text": "Loi n°77-574 du 7 juin 1977 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000522697", "@numtexte": "77-574", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1977-06-07" }, { "@id": "JORFARTI000002280023", "@num": "18", "#text": "Loi n°82-594 du 10 juillet 1982 - art. 18", "@sens": "source", "@cidtexte": "JORFTEXT000000691743", "@numtexte": "82-594", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-10" }, { "@id": "JORFTEXT000000501098", "#text": "Loi n°84-148 du 1 mars 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000501098", "@numtexte": "84-148", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1984-03-01" }, { "@id": "JORFTEXT000000693911", "#text": "Loi n°85-98 du 25 janvier 1985", "@sens": "source", "@cidtexte": "JORFTEXT000000693911", "@numtexte": "85-98", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-01-25" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFARTI000002280598", "@num": "14", "#text": "Loi n°72-1121 du 20 décembre 1972 - art. 14", "@sens": "source", "@cidtexte": "JORFTEXT000000508816", "@numtexte": "72-1121", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-12-20" }, { "@id": "JORFTEXT000000691743", "#text": "Loi n°82-594 du 10 juillet 1982", "@sens": "source", "@cidtexte": "JORFTEXT000000691743", "@numtexte": "82-594", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1982-07-10" }, { "@id": "JORFTEXT000000333548", "#text": "Ordonnance n°86-1243 du 1 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000333548", "@numtexte": "86-1243", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1986-12-01" }, { "@id": "JORFTEXT000000166186", "#text": "Loi n° 89-935 du 29 décembre 1989 de finances pour 1990 (rectificatif)", "@sens": "source", "@cidtexte": "JORFTEXT000000166186", "@nortexte": "ECOX8900115Z", "@numtexte": "89-935", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000356342", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000356342", "@nortexte": "ECOX9100159L", "@numtexte": "91-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-30" }, { "@id": "JORFTEXT000000541388", "#text": "LOI n° 92-677 du 17 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "JORFTEXT000000542278", "#text": "Décret n°92-797 du 17 août 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000542278", "@nortexte": "BUDF9220532D", "@numtexte": "92-797", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-17" }, { "@id": "JORFTEXT000000542506", "#text": "Loi n°92-1283 du 11 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000542506", "@nortexte": "AGRX9100211L", "@numtexte": "92-1283", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-11" }, { "@id": "JORFTEXT000000178406", "#text": "Loi", "@sens": "source", "@cidtexte": "JORFTEXT000000178406", "@nortexte": "BUDX9200273L", "@numtexte": "92-1376", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000725511", "#text": "Décret n°92-1431 du 30 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000725511", "@nortexte": "BUDF9200035D", "@numtexte": "92-1431", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000542542", "#text": "Loi n°92-1446 du 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000542542", "@nortexte": "TEFX9200149L", "@numtexte": "92-1446", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "JORFTEXT000000727314", "#text": "Décret n°93-10 du 4 janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000727314", "@nortexte": "BUDF9200061D", "@numtexte": "93-10", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-01-04" }, { "@id": "JORFTEXT000000712658", "#text": "Décret n°93-265 du 26 février 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "JORFTEXT000000178570", "#text": "Décret n°93-311 du 9 mars 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000178570", "@nortexte": "BUDF9200058D", "@numtexte": "93-311", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "JORFTEXT000000726542", "#text": "Décret n°93-309 du 9 mars 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000726542", "@nortexte": "BUDF9200038D", "@numtexte": "93-309", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-03-09" }, { "@id": "JORFTEXT000000164155", "#text": "Décret n°93-819 du 14 mai 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000164155", "@nortexte": "BUDF9300018D", "@numtexte": "93-819", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1993-05-14" }, { "@id": "JORFTEXT000000529228", "#text": "Loi n° 93-949 du 26 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000529228", "@nortexte": "ECOX9300016L", "@numtexte": "93-949", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1993-07-26" }, { "@id": "LEGIARTI000028312022", "@num": "L101", "#text": "Livre des procédures fiscales - art. L101 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315170", "@num": "L101", "#text": "Livre des procédures fiscales - art. L101 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817260", "@num": "L101", "#text": "Livre des procédures fiscales - art. L101 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315172", "@num": "L102", "#text": "Livre des procédures fiscales - art. L102 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315174", "@num": "L102 A", "#text": "Livre des procédures fiscales - art. L102 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315850", "@num": "L116", "#text": "Livre des procédures fiscales - art. L116 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315218", "@num": "L117", "#text": "Livre des procédures fiscales - art. L117 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315221", "@num": "L118", "#text": "Livre des procédures fiscales - art. L118 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315253", "@num": "L134 B", "#text": "Livre des procédures fiscales - art. L134 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315862", "@num": "L139", "#text": "Livre des procédures fiscales - art. L139 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315299", "@num": "L139 A", "#text": "Livre des procédures fiscales - art. L139 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315865", "@num": "L140", "#text": "Livre des procédures fiscales - art. L140 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315312", "@num": "L144", "#text": "Livre des procédures fiscales - art. L144 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029738395", "@num": "L144", "#text": "Livre des procédures fiscales - art. L144 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315314", "@num": "L145 A", "#text": "Livre des procédures fiscales - art. L145 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315321", "@num": "L145 B", "#text": "Livre des procédures fiscales - art. L145 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315327", "@num": "L145 C", "#text": "Livre des procédures fiscales - art. L145 C (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315333", "@num": "L145 D", "#text": "Livre des procédures fiscales - art. L145 D (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315342", "@num": "L147", "#text": "Livre des procédures fiscales - art. L147 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315383", "@num": "L168", "#text": "Livre des procédures fiscales - art. L168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635547", "@num": "L168", "#text": "Livre des procédures fiscales - art. L168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638057", "@num": "L168", "#text": "Livre des procédures fiscales - art. L168 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315456", "@num": "L198 A", "#text": "Livre des procédures fiscales - art. L198 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815266", "@num": "L198 A", "#text": "Livre des procédures fiscales - art. L198 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@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": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315460", "@num": "L201", "#text": "Livre des procédures fiscales - art. L201 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315976", "@num": "L208", "#text": "Livre des procédures fiscales - art. L208 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315509", "@num": "L235", "#text": "Livre des procédures fiscales - art. L235 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314971", "@num": "L25", "#text": "Livre des procédures fiscales - art. L25 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315549", "@num": "L256 A", "#text": "Livre des procédures fiscales - art. L256 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315551", "@num": "L257", "#text": "Livre des procédures fiscales - art. L257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315553", "@num": "L257 A", "#text": "Livre des procédures fiscales - art. L257 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315561", "@num": "L261", "#text": "Livre des procédures fiscales - art. L261 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316027", "@num": "L268", "#text": "Livre des procédures fiscales - art. L268 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314978", "@num": "L29", "#text": "Livre des procédures fiscales - art. L29 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315686", "@num": "L56", "#text": "Livre des procédures fiscales - art. L56 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315095", "@num": "L80 F", "#text": "Livre des procédures fiscales - art. L80 F (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315106", "@num": "L80 G", "#text": "Livre des procédures fiscales - art. 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R247-8 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316443", "@num": "R247-9", "#text": "Livre des procédures fiscales - art. R247-9 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316501", "@num": "R256-8", "#text": "Livre des procédures fiscales - art. R256-8 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316508", "@num": "R258-1", "#text": "Livre des procédures fiscales - art. R258-1 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316143", "@num": "R26-3", "#text": "Livre des procédures fiscales - art. R26-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316512", "@num": "R268-1", "#text": "Livre des procédures fiscales - art. R268-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024678994", "@num": "R268-1", "#text": "Livre des procédures fiscales - art. R268-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316521", "@num": "R277-3", "#text": "Livre des procédures fiscales - art. R277-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316524", "@num": "R277-5", "#text": "Livre des procédures fiscales - art. R277-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316145", "@num": "R30-2", "#text": "Livre des procédures fiscales - art. R30-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316146", "@num": "R36 B-1", "#text": "Livre des procédures fiscales - art. R36 B-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316227", "@num": "R81-5", "#text": "Livre des procédures fiscales - art. R81-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316243", "@num": "R96 D-1", "#text": "Livre des procédures fiscales - art. R96 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°93-1095 du 16 septembre 1993", "MCS_TXT": { "MC": [ "BUDGET", "CODE GENERAL DES IMPOTS", "CGI", "LIVRE DES PROCEDURES FISCALES", "CODIFICATION", "INCORPORATION" ] }, "TITREFULL": "Décret n° 93-1095 du 16 septembre 1993 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000179801", "NOR": "BUDF9300030D", "NUM": "93-1095", "DATE_PUBLI": "1993-09-18", "DATE_TEXTE": "1993-09-16", "NUM_PARUTION": 217, "ORIGINE_PUBLI": "JORF n°217 du 18 septembre 1993", "PAGE_DEB_PUBLI": 13067, "PAGE_FIN_PUBLI": 13071 } }, "META_COMMUN": { "ID": "JORFTEXT000000179801", "URL": "texte/version/JORF/TEXT/00/00/00/17/98/JORFTEXT000000179801.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9931095" } }, "VISAS": { "CONTENU": "
Le Premier ministre,
Sur le rapport du ministre du budget, porte-parole du Gouvernement,
Vu l’article 11 de la loi n° 51-247 du 1er mars 1951 ;
Vu le décret n° 81-859 du 15 septembre 1981 portant codification des textes législatifs concernant les procédures fiscales ;
Vu le décret n° 81-860 du 15 septembre 1981 portant codification des textes réglementaires concernant les procédures fiscales ;
Vu le livre des procédures fiscales ;
Vu les textes codifiés et cités dans le présent décret,
Décrète :" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "
Fait à Paris, le 16 septembre 1993.
\n
ÉDOUARD BALLADUR
\n
Par le Premier ministre :
\n
Le ministre du budget, porte-parole du Gouvernement,
\n
NICOLAS SARKOZY
" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000179801", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000029738395", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000029738395", "liens_entrants": true }

Article L144 AUTONOME VIGUEUR, en vigueur depuis le 01/01/2015 (Livre des procédures fiscales)