{ "article": { "LEGIARTI000033230882": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "371 bis N", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-10-14" } }, "META_COMMUN": { "ID": "LEGIARTI000033230882", "URL": "article/LEGI/ARTI/00/00/33/23/08/LEGIARTI000033230882.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000033230866", "@num": "371 bis M", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis M (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022006344", "@fin": "2999-01-01", "#text": "Chapitre Ier bis A : Professionnels de l'expertise comptable", "@debut": "2010-03-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114395", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1978-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033230882", "@fin": "2999-01-01", "@num": "371 bis N", "@etat": "VIGUEUR", "@debut": "2016-10-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

En cas de manquements graves ou répétés aux dispositions de l'article 371 bis M, la lettre de mission des clients ou adhérents du professionnel de l'expertise comptable est résiliée.

" } }, "LEGIARTI000033228217": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033228217", "URL": "article/LEGI/ARTI/00/00/33/22/82/LEGIARTI000033228217.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000698851", "#text": "Ordonnance n° 45-2138 du 19 septembre 1945", "@sens": "source", "@cidtexte": "JORFTEXT000000698851", "@numtexte": "45-2138", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-09-19" }, { "@id": "LEGIARTI000006323765", "@num": "11", "#text": "Décret n° 75-911 du 6 octobre 1975 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000307540", "@numtexte": "75-911", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1975-10-06" }, { "@id": "LEGIARTI000006323740", "@num": "11", "#text": "Décret n° 77-1519 du 31 décembre 1977 - art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000331293", "@numtexte": "77-1519", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "LEGIARTI000006323737", "@num": "8", "#text": "Décret n° 77-1519 du 31 décembre 1977 - art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000331293", "@numtexte": "77-1519", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "LEGISCTA000033231098", "#text": "Code général des impôts, annexe 2, CGIAN2. - Chapitre Ier bis B : Certificateurs à l'étranger (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000033230301", "#text": "Code général des impôts, annexe 2, CGIAN2. - Section III : Organismes mixtes de gestion agréés (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238664", "@num": "371 A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238661", "@num": "371 B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238655", "@num": "371 C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238650", "@num": "371 D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033240703", "@num": "371 E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 E (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238644", "@num": "371 E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 E (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238629", "@num": "371 F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238627", "@num": "371 G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238621", "@num": "371 H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238617", "@num": "371 K", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 K (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033228679", "@num": "371 K bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 K bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238610", "@num": "371 L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238602", "@num": "371 LA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 LA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238595", "@num": "371 LB", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 LB (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238588", "@num": "371 LC", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 LC (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238580", "@num": "371 M", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 M (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238577", "@num": "371 N", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 N (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238571", "@num": "371 O", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 O (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033240761", "@num": "371 Q", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Q (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238564", "@num": "371 Q", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Q (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238558", "@num": "371 QA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 QA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238552", "@num": "371 R", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 R (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238548", "@num": "371 V", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 V (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033228882", "@num": "371 V bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 V bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238542", "@num": "371 W", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 W (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238525", "@num": "371 Y", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Y (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238521", "@num": "371 Z", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238671", "@num": "371 Z bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238689", "@num": "371 Z decies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z decies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238685", "@num": "371 Z duodecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z duodecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238691", "@num": "371 Z nonies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z nonies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238693", "@num": "371 Z octies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238703", "@num": "371 Z quater", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238680", "@num": "371 Z quaterdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z quaterdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238677", "@num": "371 Z quindecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z quindecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238701", "@num": "371 Z quinquies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238695", "@num": "371 Z septies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z septies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238674", "@num": "371 Z sexdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z sexdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238697", "@num": "371 Z sexies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238706", "@num": "371 Z ter", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z ter (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238683", "@num": "371 Z terdecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z terdecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238687", "@num": "371 Z undecies", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 Z undecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238768", "@num": "371 bis A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238757", "@num": "371 bis B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033230802", "@num": "371 bis C bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis C bis (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238749", "@num": "371 bis F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238745", "@num": "371 bis G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238730", "@num": "371 bis H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238721", "@num": "371 bis K", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis K (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238711", "@num": "371 bis L", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis L (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033230872", "@num": "371 bis M", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis M (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033230882", "@num": "371 bis N", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis N (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033231158", "@num": "371 ter A", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 ter A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033231168", "@num": "371 ter B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 ter B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033231171", "@num": "371 ter C", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 ter C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033231174", "@num": "371 ter D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 ter D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033231176", "@num": "371 ter E", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 ter E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033231196", "@num": "371 ter F", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 ter F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033231198", "@num": "371 ter G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 ter G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033231201", "@num": "371 ter H", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 ter H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069577", "#text": "Code général des impôts, CGI.", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302641", "@num": "102 ter", "#text": "Code général des impôts, CGI. - art. 102 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307959", "@num": "158", "#text": "Code général des impôts, CGI. - art. 158", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312577", "@num": "1649 quater E", "#text": "Code général des impôts, CGI. - art. 1649 quater E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306960", "@num": "1649 quater E bis", "#text": "Code général des impôts, CGI. - art. 1649 quater E bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306961", "@num": "1649 quater F", "#text": "Code général des impôts, CGI. - art. 1649 quater F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306965", "@num": "1649 quater H", "#text": "Code général des impôts, CGI. - art. 1649 quater H", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768379", "@num": "1649 quater K ter", "#text": "Code général des impôts, CGI. - art. 1649 quater K ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020007373", "@num": "1649 quater L", "#text": "Code général des impôts, CGI. - art. 1649 quater L", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020007451", "@num": "1649 quater M", "#text": "Code général des impôts, CGI. - art. 1649 quater M", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768507", "@num": "1649 quater N", "#text": "Code général des impôts, CGI. - art. 1649 quater N", "@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": "LEGIARTI000031763003", "@num": "64 bis", "#text": "Code général des impôts, CGI. - art. 64 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000033227277", "@nor": "ECFE1602209D", "@num": "2016-1356", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2016-1356 du 11 octobre 2016 relatif aux centres de gestion, associations et organismes mixtes de gestion agréés, aux professionnels de l'expertise comptable et aux certificateurs à l'étranger", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000033227277", "@c_titre_court": "Décret n°2016-1356 du 11 octobre 2016" }, { "@fin": "2999-01-01", "#text": "Décret n° 2016-1356 du 11 octobre 2016 relatif aux centres de gestion, associations et organismes mixtes de gestion agréés, aux professionnels de l'expertise comptable et aux certificateurs à l'étranger", "@debut": "2016-10-14", "@id_txt": "LEGITEXT000033228208", "@c_titre_court": "Décret n°2016-1356 du 11 octobre 2016" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2016-10-13", "@date_signature": "2016-10-11", "@num_parution_jo": "0239" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000033228217", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000033227286", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 371 Z bis, Art. 371 Z ter, Art. 371 Z quater, Art. 371 Z quinquies, Art. 371 Z sexies, Art. 371 Z septies, Art. 371 Z octies, Art. 371 Z nonies, Art. 371 Z decies, Art. 371 Z undecies, Art. 371 Z duodecies, Art. 371 Z terdecies, Art. 371 Z quaterdecies, Art. 371 Z quindecies, Art. 371 Z sexdecies\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 371 A, Art. 371 B, Art. 371 C, Art. 371 D, Art. 371 E, Art. 371 EA, Art. 371 F, Art. 371 G, Art. 371 H, Art. 371 K, Art. 371 K bis, Art. 371 L, Art. 371 LA, Art. 371 LB, Art. 371 LC, Art. 371 M, Art. 371 N, Art. 371 O, Art. 371 Q, Art. 371 QA, Art. 371 R, Art. 371 V, Art. 371 V bis, Art. 371 W, Art. 371 Y, Art. 371 Z, Sct. Section III : Organismes mixtes de gestion agréés
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
Sct. Chapitre Ier bis B : Certificateurs à l'étranger, Art. 371 ter A, Art. 371 ter B, Art. 371 ter C, Art. 371 ter D, Art. 371 ter E, Art. 371 ter F, Art. 371 ter G, Art. 371 ter H\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, annexe 2, CGIAN2.
\n Art. 371 bis A, Art. 371 bis B, Art. 371 bis C bis, Art. 371 bis F, Art. 371 bis G, Art. 371 bis H, Art. 371 bis K, Art. 371 bis L, Art. 371 bis M, Art. 371 bis N\n
\n

\n
\n
\n
" } }, "LEGIARTI000033230872": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "371 bis M", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-10-14" } }, "META_COMMUN": { "ID": "LEGIARTI000033230872", "URL": "article/LEGI/ARTI/00/00/33/23/08/LEGIARTI000033230872.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033228217", "@num": "1", "#text": "Décret n°2016-1356 du 11 octobre 2016 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000033227277", "@nortexte": "ECFE1602209D", "@numtexte": "2016-1356", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2016-10-11" }, { "@id": "LEGIARTI000021997328", "@num": "371 bis B", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033230882", "@num": "371 bis N", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 bis N (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020007373", "@num": "1649 quater L", "#text": "Code général des impôts, CGI. - art. 1649 quater L (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000022006344", "@fin": "2999-01-01", "#text": "Chapitre Ier bis A : Professionnels de l'expertise comptable", "@debut": "2010-03-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114395", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1978-01-04" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084153", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1967-09-16" } ] }, "@cid": "LEGITEXT000006069569", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe II", "@debut": "1967-09-16", "@id_txt": "LEGITEXT000006069569", "@c_titre_court": "Code général des impôts, annexe II, CGIANII." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033230872", "@fin": "2999-01-01", "@num": "371 bis M", "@etat": "VIGUEUR", "@debut": "2016-10-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application du dernier alinéa de l'article 1649 quater L du code général des impôts, les clients ou adhérents d'un professionnel de l'expertise comptable ayant signé la convention prévue à l'article 371 bis B informent leur clientèle de leur recours aux services dudit professionnel et de ses conséquences en ce qui concerne l'acceptation des règlements par carte bancaire ou par chèque selon les modalités cumulatives suivantes :

1° Par apposition dans les locaux destinés à recevoir la clientèle, ainsi que dans les emplacements ou véhicules aménagés en vue d'effectuer des ventes ou des prestations de services, d'un document écrit et placé de manière à pouvoir être lu sans difficulté par cette clientèle reproduisant le texte suivant : \" Client ou adhérent d'un viseur fiscal conventionné par l'administration fiscale acceptant à ce titre le règlement des honoraires par carte bancaire ou par chèques libellés à son nom \" ;

2° Par la reproduction dans la correspondance et sur les documents professionnels adressés ou remis aux clients du texte mentionné au 1° ; ce texte est placé de manière à n'engendrer aucune confusion avec les titres ou qualités universitaires et professionnelles.

Les professionnels de l'expertise comptable ayant signé la convention prévue à l'article 371 bis B portent les obligations définies aux 1° et au 2° à la connaissance de leurs clients ou adhérents. Ceux-ci informent par écrit le professionnel de l'expertise comptable conventionné auquel ils ont recours de l'exécution de ces obligations. Le professionnel de l'expertise comptable ayant signé la convention prévue à l'article 371 bis B s'assure de leur exécution effective.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000033228217", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000033230882", "typelien": "CREE" }, { "article_id": "LEGIARTI000033230872", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000033230882", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000033230882", "liens_entrants": true }

Article 371 bis N AUTONOME VIGUEUR, en vigueur depuis le 14/10/2016 (Code général des impôts, annexe II)