{ "article": { "LEGIARTI000033562085": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "160", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033562085", "URL": "article/LEGI/ARTI/00/00/33/56/20/LEGIARTI000033562085.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033614130", "@num": "L83 A", "#text": "Livre des procédures fiscales - art. L83 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024040529", "@num": "L83 B", "#text": "Livre des procédures fiscales - art. L83 B (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033579912", "@num": "59 duodecies", "#text": "Code des douanes - art. 59 duodecies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033614110", "@num": "L114-20", "#text": "Code de la sécurité sociale. - art. L114-20 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000033561887", "@fin": "2999-01-01", "#text": "Titre VIII : DISPOSITIONS DE MODERNISATION DE LA VIE ÉCONOMIQUE ET FINANCIÈRE", "@debut": "2016-12-11" } ] }, "@cid": "JORFTEXT000033558528", "@nor": "ECFM1605542L", "@num": "2016-1691", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2016-1691 du 9 décembre 2016 relative à la transparence, à la lutte contre la corruption et à la modernisation de la vie économique (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000033558528", "@c_titre_court": "LOI n° 2016-1691 du 9 décembre 2016" }, { "@fin": "2999-01-01", "#text": "LOI n° 2016-1691 du 9 décembre 2016 relative à la transparence, à la lutte contre la corruption et à la modernisation de la vie économique (1)", "@debut": "2016-12-11", "@id_txt": "LEGITEXT000033561874", "@c_titre_court": "LOI n°2016-1691 du 9 décembre 2016" } ], "@date_publi": "2016-12-10", "@date_signature": "2016-12-09", "@num_parution_jo": "0287" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000033562085", "@fin": "2999-01-01", "@num": "160", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000033558640", "@fin": "2999-01-01", "@num": "160", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A abrogé les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L83 B\n
\n

\n
\n
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L83 A\n
\n

- Code de la sécurité sociale.
\n Art. L114-20\n
\n

\n
\n
A créé les dispositions suivantes :

- Code des douanes
\n Art. 59 duodecies\n
\n

\n
" } }, "LEGIARTI000024040529": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L83 B", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2016-12-11", "DATE_DEBUT": "2011-05-19" } }, "META_COMMUN": { "ID": "LEGIARTI000024040529", "URL": "article/LEGI/ARTI/00/00/24/04/05/LEGIARTI000024040529.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000637070", "#text": "Décret n°2006-357 du 24 mars 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000637070", "@nortexte": "BUDF0600013D", "@numtexte": "2006-357", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-03-24" }, { "@id": "LEGIARTI000024023658", "@num": "94", "#text": "LOI n°2011-525\n du 17 mai 2011 - art. 94", "@sens": "cible", "@cidtexte": "JORFTEXT000024021430", "@nortexte": "BCRX0929142L", "@numtexte": "2011-525", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-05-17" }, { "@id": "LEGIARTI000033562085", "@num": "160", "#text": "LOI n°2016-1691 du 9 décembre 2016 - art. 160", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "ABROGE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000017844926", "@num": "L114-20", "#text": "Code de la sécurité sociale. - art. L114-20 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180047", "@fin": "2999-01-01", "#text": "4° : Administrations et entreprises publiques, établissements ou organismes contrôlés par l'autorité administrative", "@debut": "1990-06-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163096", "@fin": "2999-01-01", "#text": "Section I : Conditions d'exercice du droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315134", "@fin": "2006-01-01", "@num": "L83 B", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315135", "@fin": "2011-05-19", "@num": "L83 B", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000024040529", "@fin": "2016-12-11", "@num": "L83 B", "@etat": "ABROGE", "@debut": "2011-05-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les agents de la concurrence, de la consommation et de la répression des fraudes et de la direction générale des douanes et droits indirects peuvent se communiquer spontanément tous les renseignements et documents recueillis dans le cadre de leurs missions respectives.
\n
" } }, "LEGIARTI000033579912": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "59 duodecies", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2016-12-11" } }, "META_COMMUN": { "ID": "LEGIARTI000033579912", "URL": "article/LEGI/ARTI/00/00/33/57/99/LEGIARTI000033579912.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033562085", "@num": "160", "#text": "LOI n°2016-1691 du 9 décembre 2016 - art. 160", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122075", "@fin": "2999-01-01", "#text": "Chapitre III : Immunités, sauvegarde et obligations des agents des douanes.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099261", "@fin": "2999-01-01", "#text": "Titre II : Organisation et fonctionnement du service des douanes", "@debut": "1949-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033579912", "@fin": "2999-01-01", "@num": "59 duodecies", "@etat": "VIGUEUR", "@debut": "2016-12-11", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les agents de la direction générale des douanes et droits indirects, les agents de la direction générale des finances publiques et les agents de la concurrence, de la consommation et de la répression des fraudes peuvent se communiquer spontanément ou sur demande tous documents et renseignements détenus ou recueillis dans le cadre de l'ensemble de leurs missions respectives.

" } }, "LEGIARTI000033614110": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L114-20", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-12-23", "DATE_DEBUT": "2016-12-11" } }, "META_COMMUN": { "ID": "LEGIARTI000033614110", "URL": "article/LEGI/ARTI/00/00/33/61/41/LEGIARTI000033614110.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033562085", "@num": "160", "#text": "LOI n°2016-1691 du 9 décembre 2016 - art. 160", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000006315130", "@num": "L82 C", "#text": "Livre des procédures fiscales - art. L82 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033614130", "@num": "L83 A", "#text": "Livre des procédures fiscales - art. L83 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315120", "@num": "L84", "#text": "Livre des procédures fiscales - art. L84", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315137", "@num": "L84 A", "#text": "Livre des procédures fiscales - art. L84 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315797", "@num": "L91", "#text": "Livre des procédures fiscales - art. L91", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315808", "@num": "L95", "#text": "Livre des procédures fiscales - art. L95", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315149", "@num": "L96 B", "#text": "Livre des procédures fiscales - art. L96 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048850284", "@num": "L214-16", "#text": "Code de l'action sociale et des familles - art. L214-16 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074069", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017752992", "@num": "L114-19", "#text": "Code de la sécurité sociale. - art. L114-19", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000039787628", "@num": "L168-15", "#text": "Code de la sécurité sociale. - art. L168-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006156003", "@fin": "2018-12-24", "#text": "Chapitre 4 ter : Contrôle et lutte contre la fraude", "@debut": "2005-12-20" }, { "@id": "LEGISCTA000037948986", "@fin": "2999-01-01", "#text": "Chapitre 4 ter : Dispositifs de contrôle et relatifs à la lutte contre la fraude", "@debut": "2018-12-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141600", "@fin": "2999-01-01", "#text": "Titre I : Généralités", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006126885", "@fin": "2999-01-01", "#text": "Livre I : Généralités - Dispositions communes à tout ou partie des régimes de base", "@debut": "1985-12-21" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006106050", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1985-12-21" } ] }, "@cid": "LEGITEXT000006073189", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de la sécurité sociale", "@debut": "1958-10-16", "@id_txt": "LEGITEXT000006073189", "@c_titre_court": "Code de la sécurité sociale." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000017844926", "@fin": "2016-12-11", "@num": "L114-20", "@etat": "MODIFIE", "@debut": "2007-12-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033614110", "@fin": "2018-12-23", "@num": "L114-20", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043169809", "@fin": "2999-01-01", "@num": "L114-20", "@etat": "VIGUEUR", "@debut": "2018-12-23", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Sans préjudice des autres dispositions législatives applicables en matière d'échanges d'informations, le droit de communication défini à l'article L. 114-19 est exercé dans les conditions prévues et auprès des personnes mentionnées à la section 1 du chapitre II du titre II du livre des procédures fiscales à l'exception des personnes mentionnées aux articles L. 82 C, L. 83 A, L. 84, L. 84 A, L. 91, L. 95 et L. 96 B à L. 96 F.

" } }, "LEGIARTI000033614130": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L83 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2016-12-11" } }, "META_COMMUN": { "ID": "LEGIARTI000033614130", "URL": "article/LEGI/ARTI/00/00/33/61/41/LEGIARTI000033614130.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033677758", "@num": "6", "#text": "Arrêté du 25 février 2010 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000022090756", "@nortexte": "BCFD1006462A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-02-25" }, { "@id": "LEGIARTI000033562085", "@num": "160", "#text": "LOI n°2016-1691 du 9 décembre 2016 - art. 160", "@sens": "cible", "@cidtexte": "JORFTEXT000033558528", "@nortexte": "ECFM1605542L", "@numtexte": "2016-1691", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-09" }, { "@id": "LEGIARTI000043169809", "@num": "L114-20", "#text": "Code de la sécurité sociale. - art. L114-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048600629", "@num": "L5312-13-2", "#text": "Code du travail - art. L5312-13-2 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037379708", "@num": "L8113-5-2", "#text": "Code du travail - art. L8113-5-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072050", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180047", "@fin": "2999-01-01", "#text": "4° : Administrations et entreprises publiques, établissements ou organismes contrôlés par l'autorité administrative", "@debut": "1990-06-15" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163096", "@fin": "2999-01-01", "#text": "Section I : Conditions d'exercice du droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315133", "@fin": "2010-05-01", "@num": "L83 A", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022175252", "@fin": "2016-12-11", "@num": "L83 A", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033614130", "@fin": "2022-01-01", "@num": "L83 A", "@etat": "MODIFIE", "@debut": "2016-12-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044874454", "@fin": "2999-01-01", "@num": "L83 A", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les agents de la direction générale des finances publiques, les agents de la direction générale des douanes et droits indirects et les agents de la concurrence, de la consommation et de la répression des fraudes peuvent se communiquer spontanément ou sur demande tous documents et renseignements détenus ou recueillis dans le cadre de l'ensemble de leurs missions respectives.

\n
\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000033614130", "cible": true, "cidtexte": "JORFTEXT000033558528", "id": "LEGIARTI000033562085", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000024040529", "cible": true, "cidtexte": "JORFTEXT000033558528", "id": "LEGIARTI000033562085", "typelien": "ABROGE" }, { "article_id": "LEGIARTI000033614110", "cible": true, "cidtexte": "JORFTEXT000033558528", "id": "LEGIARTI000033562085", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000033579912", "cible": true, "cidtexte": "JORFTEXT000033558528", "id": "LEGIARTI000033562085", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000033562085", "liens_entrants": true }

Article 160 ENTIEREMENT_MODIF (LOI n° 2016-1691 du 9 décembre 2016 relative à la transparence, à la lutte contre la corruption et à la modernisation de la vie économique (1))