{ "article": { "LEGIARTI000036377688": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "109", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036377688", "URL": "article/LEGI/ARTI/00/00/36/37/76/LEGIARTI000036377688.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000036432436", "#text": "Livre des procédures fiscales - 10° : Coopération administrative (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432433", "@num": "L88", "#text": "Livre des procédures fiscales - art. L88 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036394826", "@num": "L561-22-1", "#text": "Code monétaire et financier - art. L561-22-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000037464160", "@fin": "2999-01-01", "#text": "I : MESURES FISCALES ET MESURES BUDGÉTAIRES NON RATTACHÉES", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000036377386", "@fin": "2999-01-01", "#text": "Titre IV : DISPOSITIONS PERMANENTES", "@debut": "2018-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000036377390", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2018-01-01" } ] }, "@cid": "JORFTEXT000036339197", "@nor": "CPAX1723900L", "@num": "2017-1837", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2017-1837 du 30 décembre 2017 de finances pour 2018 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000036339197", "@c_titre_court": "LOI n° 2017-1837 du 30 décembre 2017" }, { "@fin": "2999-01-01", "#text": "LOI n° 2017-1837 du 30 décembre 2017 de finances pour 2018 (1)", "@debut": "2018-01-01", "@id_txt": "LEGITEXT000036377382", "@c_titre_court": "LOI n°2017-1837 du 30 décembre 2017" } ], "@date_publi": "2017-12-31", "@date_signature": "2017-12-30", "@num_parution_jo": "0305" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036377688", "@fin": "2999-01-01", "@num": "109", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000036339317", "@fin": "2999-01-01", "@num": "109", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\nI. et II. - A créé les dispositions suivantes :

- Code monétaire et financier\n
\n Art. L561-22-1\n
\n

\n
\n

A modifié les dispositions suivantes :

- Livre des procédures fiscales\n
\n Sct. 10° : Coopération administrative, Art. L88\n
\n

III. - Les I et II entrent en vigueur le 1er janvier 2018.

" } }, "LEGIARTI000036394826": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L561-22-1", "ETAT": "ABROGE", "TYPE": "AUTONOME", "DATE_FIN": "2020-02-14", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036394826", "URL": "article/LEGI/ARTI/00/00/36/39/48/LEGIARTI000036394826.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000036377688", "@num": "109", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 109 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000041568895", "@num": "4", "#text": "Ordonnance n°2020-115 du 12 février 2020 - art. 4", "@sens": "cible", "@cidtexte": "JORFTEXT000041566891", "@nortexte": "ECOT1932860R", "@numtexte": "2020-115", "@typelien": "ABROGE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2020-02-12" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000020196596", "@fin": "2016-12-03", "#text": "Section 4 : Obligations de déclaration", "@debut": "2009-02-01" }, { "@id": "LEGISCTA000033517859", "@fin": "2999-01-01", "#text": "Section 4 : Obligation de déclaration et d'information", "@debut": "2016-12-03" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006154830", "@fin": "2009-02-01", "#text": "Chapitre Ier : Déclaration de certaines sommes ou opérations.", "@debut": "2007-03-07" }, { "@id": "LEGISCTA000020196709", "@fin": "2999-01-01", "#text": "Chapitre Ier : Obligations relatives à la lutte contre le blanchiment des capitaux et le financement du terrorisme", "@debut": "2009-02-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006140135", "@fin": "2017-12-30", "#text": "Titre VI : Obligations relatives à la lutte contre le blanchiment des capitaux, le financement des activités terroristes et les loteries, jeux et paris prohibés", "@debut": "2007-03-07" }, { "@id": "LEGISCTA000036365190", "@fin": "2999-01-01", "#text": "Titre VI : Obligations relatives à la lutte contre le blanchiment des capitaux, le financement des activités terroristes, les loteries, jeux et paris prohibés et l'évasion et la fraude fiscales", "@debut": "2017-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006123943", "@fin": "2999-01-01", "#text": "Livre V : Les prestataires de services", "@debut": "2001-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006101336", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2001-01-01" } ] }, "@cid": "LEGITEXT000006072026", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code monétaire et financier", "@debut": "2001-01-01", "@id_txt": "LEGITEXT000006072026", "@c_titre_court": "Code monétaire et financier" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000036394826", "@fin": "2020-02-14", "@num": "L561-22-1", "@etat": "ABROGE", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le droit de communication de l'administration fiscale auprès des personnes mentionnées à l'article L. 561-2 du présent code s'exerce dans les conditions prévues à l'article L. 88 du livre des procédures fiscales.

" } }, "LEGIARTI000036432433": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L88", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036432433", "URL": "article/LEGI/ARTI/00/00/36/43/24/LEGIARTI000036432433.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1999", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1999", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000320413", "#text": "LOI 66-10 1966-01-06 ART. 4 1 4°", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "JORFTEXT000000532976", "#text": "Décret n°90-799 du 10 septembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000532976", "@nortexte": "BUDF9000018D", "@numtexte": "90-799", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "LEGIARTI000036377688", "@num": "109", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 109 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000046195617", "@num": "290", "#text": "Code général des impôts, CGI. - art. 290 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 55-566 1955-05-20 ART. 11 1 (LOI 54-809 1954-08-14)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 55-566 1955-05-20 ART. 11 I (LOI 54-809 1954-08-14)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1925-07-13 ART. 39", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1925-07-13 ART. 39", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180119", "@fin": "2010-03-11", "#text": "10° : Personnes effectuant des opérations immobilières", "@debut": "1990-06-15" }, { "@id": "LEGISCTA000036432436", "@fin": "2999-01-01", "#text": "10° : Coopération administrative", "@debut": "2018-01-01" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315787", "@fin": "1982-01-01", "@num": "L88", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315788", "@fin": "1990-06-15", "@num": "L88", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE", "LIEN_ART": { "@id": "LEGIARTI000006315789", "@fin": "2010-03-11", "@num": "L88", "@etat": "ABROGE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036432433", "@fin": "2999-01-01", "@num": "L88", "@etat": "VIGUEUR", "@debut": "2018-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application de la directive 2011/16/ UE du Conseil du 15 février 2011 relative à la coopération administrative dans le domaine fiscal et abrogeant la directive 77/799/ CEE, les personnes mentionnées à l'article L. 561-2 du code monétaire et financier sont tenues de communiquer à l'administration fiscale, sur sa demande, les documents et informations qu'elles détiennent dans le cadre de leurs obligations de vigilance définies aux articles L. 561-4-1 à L. 561-14-2 du même code.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000036432433", "cible": true, "cidtexte": "JORFTEXT000036339197", "id": "LEGIARTI000036377688", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000036394826", "cible": true, "cidtexte": "JORFTEXT000036339197", "id": "LEGIARTI000036377688", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000036377688", "liens_entrants": true }

Article 109 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 01/01/2018 (LOI n° 2017-1837 du 30 décembre 2017 de finances pour 2018 (1))