{ "article": { "LEGIARTI000033238701": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "371 Z quinquies", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-10-14" } }, "META_COMMUN": { "ID": "LEGIARTI000033238701", "URL": "article/LEGI/ARTI/00/00/33/23/87/LEGIARTI000033238701.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": "LEGIARTI000006295032", "@num": "371 D", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000033230301", "@fin": "2999-01-01", "#text": "Section III : Organismes mixtes de gestion agréés", "@debut": "2016-10-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133678", "@fin": "2999-01-01", "#text": "Chapitre I bis : Centres de gestion agréés et associations agréées des professions libérales", "@debut": "1978-01-04" } ] }, "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": "LEGIARTI000033238701", "@fin": "2999-01-01", "@num": "371 Z quinquies", "@etat": "VIGUEUR", "@debut": "2016-10-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les organismes mixtes sont soumis aux obligations prévues à l'article 371 D.

" } }, "LEGIARTI000006295032": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "371 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006295032", "URL": "article/LEGI/ARTI/00/00/06/29/50/LEGIARTI000006295032.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAACXXXXXXX0371AEXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1750", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000017719936", "@num": "371 QA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 QA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238552", "@num": "371 R", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238548", "@num": "371 V", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@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": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@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": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@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": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006578308", "@num": "775", "#text": "CODE DE PROCEDURE PENALE - art. 775 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146707", "@fin": "2999-01-01", "#text": "Section I : Centres de gestion agréés", "@debut": "1979-01-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133678", "@fin": "2999-01-01", "#text": "Chapitre I bis : Centres de gestion agréés et associations agréées des professions libérales", "@debut": "1978-01-04" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295032", "@fin": "2014-01-01", "@num": "371 D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028212919", "@fin": "2016-10-14", "@num": "371 D", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033238650", "@fin": "2999-01-01", "@num": "371 D", "@etat": "VIGUEUR", "@debut": "2016-10-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les centres doivent établir par la production de certificats délivrés par l'administration fiscale, sur demande des intéressées, que les personnes qui les dirigent ou les administrent ne font pas l'objet des mesures prévues à l'article 1750 du code général des impôts ou n'ont pas fait l'objet au cours des cinq dernières années :
\n
D'une condamnation figurant au bulletin n° 2 prévu à l'article 775 du code de procédure pénale, à l'exception des condamnations pour blessures, coups ou homicide involontaires et pour infraction au code de la route ;
\n
D'une amende fiscale prononcée par un tribunal ;
\n
D'une sanction fiscale prononcée par l'administration pour manoeuvres frauduleuses.
" } }, "LEGIARTI000028212919": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "371 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-10-14", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028212919", "URL": "article/LEGI/ARTI/00/00/28/21/29/LEGIARTI000028212919.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au décret n° 2013-1034 du 15 novembre 2013, article 2 : Ces dispositions s'appliquent aux demandes d'agrément ou de renouvellement d'agrément présentées conformément aux articles 371 F et 371 R de l'annexe II au code général des impôts déposées à compter du 1er janvier 2014.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000028202944", "@num": "1", "#text": "Décret n°2013-1034\n du 15 novembre 2013 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000028200614", "@nortexte": "EFIE1312276D", "@numtexte": "2013-1034", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2013-11-15" }, { "@id": "LEGIARTI000017719936", "@num": "371 QA", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 371 QA (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238633", "@num": "371 EA", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 EA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238552", "@num": "371 R", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033238548", "@num": "371 V", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 V (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@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": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@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": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@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": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313767", "@num": "1750", "#text": "Code général des impôts, CGI. - art. 1750", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006578308", "@num": "775", "#text": "Code de procédure pénale - art. 775", "@sens": "source", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006146707", "@fin": "2999-01-01", "#text": "Section I : Centres de gestion agréés", "@debut": "1979-01-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133678", "@fin": "2999-01-01", "#text": "Chapitre I bis : Centres de gestion agréés et associations agréées des professions libérales", "@debut": "1978-01-04" } ] }, "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": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006295032", "@fin": "2014-01-01", "@num": "371 D", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028212919", "@fin": "2016-10-14", "@num": "371 D", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033238650", "@fin": "2999-01-01", "@num": "371 D", "@etat": "VIGUEUR", "@debut": "2016-10-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les centres doivent établir, par la production de certificats délivrés par l'administration fiscale sur demande des intéressés, que les personnes qui les dirigent ou les administrent ont respecté leurs obligations déclaratives et de paiement en matière fiscale pendant la période de cinq ans qui précède la demande d'agrément et ne font pas l'objet des mesures prévues à l'article 1750 du code général des impôts ou n'ont pas fait l'objet au cours des cinq dernières années :

\n
\n

D'une condamnation figurant au bulletin n° 2 prévu à l'article 775 du code de procédure pénale, à l'exception des condamnations pour blessures, coups ou homicide involontaires et pour infraction au code de la route ;

\n
\n

D'une amende fiscale prononcée par un tribunal ;

\n
\n

D'une sanction fiscale prononcée par l'administration pour manoeuvres frauduleuses.

\n
" } }, "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
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D'une amende fiscale prononcée par un tribunal ;

D'une sanction fiscale prononcée par l'administration pour manœuvres frauduleuses.

Les centres établissent, par la production d'attestations sur l'honneur faites par les intéressés, que les personnes qui les administrent ne sont pas frappées par les interdictions prévues aux articles 371 K bis et 371 V bis.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006295032", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000033238701", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033238650", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000033238701", "typelien": "CITATION" }, { "article_id": "LEGIARTI000033228217", "cible": false, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000033238701", "typelien": "CREE" }, { "article_id": "LEGIARTI000028212919", "cible": true, "cidtexte": "LEGITEXT000006069569", "id": "LEGIARTI000033238701", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000033238701", "liens_entrants": true }

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