{ "article": { "LEGIARTI000037062903": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L152 B", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2018-06-14" } }, "META_COMMUN": { "ID": "LEGIARTI000037062903", "URL": "article/LEGI/ARTI/00/00/37/06/29/LEGIARTI000037062903.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000438251", "#text": "Décret n°2004-304 du 26 mars 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000438251", "@nortexte": "BUDF0400011D", "@numtexte": "2004-304", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2004-03-26" }, { "@id": "LEGIARTI000037051645", "@num": "3", "#text": "Ordonnance n°2018-470 du 12 juin 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037051001", "@nortexte": "SSAS1810700R", "@numtexte": "2018-470", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2018-06-12" }, { "@id": "LEGIARTI000037054320", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180062", "@fin": "2999-01-01", "#text": "VI : Dérogations au profit des autorités et des organismes chargés de l'application de la législation sociale", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315364", "@fin": "2012-05-07", "@num": "L152 B", "@etat": "MODIFIE", "@debut": "2004-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025829272", "@fin": "2018-06-14", "@num": "L152 B", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037062903", "@fin": "2999-01-01", "@num": "L152 B", "@etat": "VIGUEUR", "@debut": "2018-06-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Conformément à la première phrase de l'article L. 137-34 du code de la sécurité sociale, l'organisme chargé du recouvrement de la contribution sociale de solidarité prévue à l'article L. 137-30 du même code peut obtenir des renseignements auprès des administrations fiscales.

" } }, "LEGIARTI000037051645": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "3", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037051645", "URL": "article/LEGI/ARTI/00/00/37/05/16/LEGIARTI000037051645.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037062911", "@num": "39", "#text": "Code général des impôts, CGI. - art. 39 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037062903", "@num": "L152 B", "#text": "Livre des procédures fiscales - art. L152 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000006172746", "#text": "Code de la sécurité sociale. - Section 1 : Contribution sociale de solidarité ... (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037054197", "#text": "Code de la sécurité sociale. - Section 13 : Contribution sociale de solidarité... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037062862", "@num": "L131-7", "#text": "Code de la sécurité sociale. - art. L131-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054263", "@num": "L137-30", "#text": "Code de la sécurité sociale. - art. L137-30 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054280", "@num": "L137-31", "#text": "Code de la sécurité sociale. - art. L137-31 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054450", "@num": "L137-32", "#text": "Code de la sécurité sociale. - art. L137-32 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054484", "@num": "L137-33", "#text": "Code de la sécurité sociale. - art. L137-33 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054505", "@num": "L137-35", "#text": "Code de la sécurité sociale. - art. L137-35 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054540", "@num": "L137-36", "#text": "Code de la sécurité sociale. - art. L137-36 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054348", "@num": "L137-37", "#text": "Code de la sécurité sociale. - art. L137-37 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054546", "@num": "L137-38", "#text": "Code de la sécurité sociale. - art. L137-38 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054563", "@num": "L137-39", "#text": "Code de la sécurité sociale. - art. L137-39 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037062827", "@num": "L241-3", "#text": "Code de la sécurité sociale. - art. L241-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034387625", "@num": "L651-1", "#text": "Code de la sécurité sociale. - art. L651-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031011950", "@num": "L651-2", "#text": "Code de la sécurité sociale. - art. L651-2 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390544", "@num": "L651-2-1", "#text": "Code de la sécurité sociale. - art. L651-2-1 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390530", "@num": "L651-3", "#text": "Code de la sécurité sociale. - art. L651-3 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743858", "@num": "L651-4", "#text": "Code de la sécurité sociale. - art. L651-4 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390517", "@num": "L651-5", "#text": "Code de la sécurité sociale. - art. L651-5 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036390511", "@num": "L651-5-3", "#text": "Code de la sécurité sociale. - art. L651-5-3 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023264177", "@num": "L651-5-4", "#text": "Code de la sécurité sociale. - art. L651-5-4 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023264188", "@num": "L651-5-5", "#text": "Code de la sécurité sociale. - art. L651-5-5 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023264195", "@num": "L651-5-6", "#text": "Code de la sécurité sociale. - art. L651-5-6 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029962143", "@num": "L651-6", "#text": "Code de la sécurité sociale. - art. L651-6 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033713030", "@num": "L651-7", "#text": "Code de la sécurité sociale. - art. L651-7 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006743880", "@num": "L651-8", "#text": "Code de la sécurité sociale. - art. L651-8 (Ab)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "ABROGE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023266560", "@num": "L651-9", "#text": "Code de la sécurité sociale. - art. L651-9 (T)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "TRANSFERE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000037051001", "@nor": "SSAS1810700R", "@num": "2018-470", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2018-470 du 12 juin 2018 procédant au regroupement et à la mise en cohérence des dispositions du code de la sécurité sociale applicables aux travailleurs indépendants", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000037051001", "@c_titre_court": "Ordonnance n° 2018-470 du 12 juin 2018" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2018-470 du 12 juin 2018 procédant au regroupement et à la mise en cohérence des dispositions du code de la sécurité sociale applicables aux travailleurs indépendants", "@debut": "2018-06-14", "@id_txt": "LEGITEXT000037051640", "@c_titre_court": "Ordonnance n°2018-470 du 12 juin 2018" } ], "@ministere": "Ministère des solidarités et de la santé", "@date_publi": "2018-06-13", "@date_signature": "2018-06-12", "@num_parution_jo": "0134" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000037051645", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037051004", "@fin": "2999-01-01", "@num": "3", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. L651-1, Art. L137-30, Art. L651-2, Art. L137-31, Art. L651-3, Art. L137-32, Art. L651-5, Art. L137-33, Art. L651-5-1, Art. L137-34, Art. L651-5-3, Art. L137-35, Art. L651-5-4, Art. L137-36, Art. L651-5-5, Art. L137-37, Art. L651-5-6, Art. L137-38, Art. L651-9, Art. L137-39
\n

\n
\n
A modifié les dispositions suivantes :

- Code général des impôts, CGI.
\n Art. 39\n
\n

- Livre des procédures fiscales
\n Art. L152 B\n
\n

\n
\n
A créé les dispositions suivantes :

- Code de la sécurité sociale.
\n Sct. Section 13 : Contribution sociale de solidarité à la charge des sociétés\n
\n

\n
\n
A abrogé les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. L651-2-1, Art. L651-4, Art. L651-6, Art. L651-7, Art. L651-8, Sct. Section 1 : Contribution sociale de solidarité à la charge des sociétés.\n
\n

\n
\n
A modifié les dispositions suivantes :

- Code de la sécurité sociale.
\n Art. L137-32, Art. L137-33, Art. L137-34, Art. L137-35, Art. L137-36, Art. L137-38, Art. L137-39, Art. L131-7, Art. L241-3\n
\n

\n
" } }, "LEGIARTI000037054496": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L137-34", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2018-06-14" } }, "META_COMMUN": { "ID": "LEGIARTI000037054496", "URL": "article/LEGI/ARTI/00/00/37/05/44/LEGIARTI000037054496.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037051645", "@num": "3", "#text": "Ordonnance n°2018-470 du 12 juin 2018 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000037051001", "@nortexte": "SSAS1810700R", "@numtexte": "2018-470", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2018-06-12" }, { "@id": "LEGIARTI000006315834", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315357", "@num": "L152", "#text": "Livre des procédures fiscales - art. L152", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041918207", "@num": "D137-33", "#text": "Code de la sécurité sociale. - art. D137-33 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054263", "@num": "L137-30", "#text": "Code de la sécurité sociale. - art. L137-30 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054306", "@num": "L137-33", "#text": "Code de la sécurité sociale. - art. L137-33 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037054540", "@num": "L137-36", "#text": "Code de la sécurité sociale. - art. L137-36 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006742082", "@num": "L244-3", "#text": "Code de la sécurité sociale. - art. L244-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CONCORDE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047480864", "@num": "R243-19", "#text": "Code de la sécurité sociale. - art. R243-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037062903", "@num": "L152 B", "#text": "Livre des procédures fiscales - art. L152 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000037054197", "@fin": "2999-01-01", "#text": "Section 13 : Contribution sociale de solidarité à la charge des sociétés", "@debut": "2018-06-14" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006156016", "@fin": "2999-01-01", "#text": "Chapitre 7 : Recettes diverses", "@debut": "2001-12-26" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006141602", "@fin": "2999-01-01", "#text": "Titre III : Dispositions communes relatives au financement", "@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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037054496", "@fin": "2999-01-01", "@num": "L137-34", "@etat": "VIGUEUR", "@debut": "2018-06-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - L'organisme chargé du recouvrement de la contribution peut obtenir des administrations fiscales communication des éléments nécessaires à la détermination de son assiette et de son montant dans les conditions prévues à l'article L. 152 du livre des procédures fiscales.

II. - Les sociétés, entreprises et établissements mentionnés à l'article L. 137-30 du présent code sont tenues de fournir, à la demande de l'organisme de recouvrement, tous renseignements et documents nécessaires à la détermination de l'assiette de la contribution et de son montant dans un délai de soixante jours. Lorsque le redevable a répondu de façon insuffisante à cette demande, l'organisme de recouvrement le met en demeure de compléter sa réponse dans un délai de trente jours en précisant les compléments de réponse attendus.

Le délai de reprise de la créance de contribution mentionné au premier alinéa de l'article L. 244-3 est interrompu à la date d'envoi des demandes mentionnées au premier alinéa du présent II.

Le contrôle des déclarations transmises par les sociétés, entreprises et établissements assujettis à la contribution sociale de solidarité est effectué dans les conditions prévues à l'article L. 113 du livre des procédures fiscales.

III. - En cas de défaut de réponse à la demande de renseignements et de documents ou à la mise en demeure mentionnée au II ou en cas de réponse insuffisante à la mise en demeure, il est appliqué une majoration dans la limite de 5 % du montant des sommes dues par le redevable.

IV. - L'organisme de recouvrement ayant constaté une inexactitude, une insuffisance, une omission ou une dissimulation dans les éléments servant au calcul de la contribution notifie au redevable, par lettre recommandée avec demande d'avis de réception, un document mentionnant l'objet des opérations de contrôle, les documents consultés, la période vérifiée, le mode de calcul et le montant de la rectification envisagée.

Lorsque le redevable n'a pas répondu dans les délais prescrits à la demande et, le cas échéant, à la mise en demeure mentionnées au II du présent article ou que sa réponse demeure insuffisante, le montant de la rectification envisagée est estimé selon les règles fixées par l'avant-dernier alinéa de l'article L. 137-33.

Le redevable dispose d'un délai de trente jours pour faire part à l'organisme de recouvrement de sa réponse.

L'organisme de recouvrement est tenu de notifier à l'intéressé, par lettre recommandée avec demande d'avis de réception, la modification de la rectification envisagée dès lors que les observations fournies par le redevable sont reconnues fondées ou de motiver leur rejet.

L'organisme de recouvrement ne peut engager la mise en recouvrement de la contribution et des majorations avant l'expiration du délai de réponse mentionné au troisième alinéa du présent IV.

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art. 1761 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308355", "@num": "199", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308375", "@num": "199 ter B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 199 ter B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308597", "@num": "210", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 210 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308993", "@num": "235 ter J", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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art. 885 P (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310944", "@num": "885 Q", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 885 Q (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041465487", "@num": "1382 B", "#text": "Code général des impôts, CGI. - art. 1382 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781326", "@num": "154 bis A", "#text": "Code général des impôts, CGI. - art. 154 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038836664", "@num": "154 bis A", "#text": "Code général des impôts, CGI. - art. 154 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034596315", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051219526", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041464777", "@num": "1649", "#text": "Code général des impôts, CGI. - art. 1649 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302318", "@num": "39 AJ", "#text": "Code général des impôts, CGI. - art. 39 AJ (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045128756", "@num": "335", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 335 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045128752", "@num": "336", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 336 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045128749", "@num": "337", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 337 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045128746", "@num": "338", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 338 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045128741", "@num": "339", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 339 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045128738", "@num": "340", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 340 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025829272", "@num": "L152 B", "#text": "Livre des procédures fiscales - art. L152 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315364", "@num": "L152 B", "#text": "Livre des procédures fiscales - art. L152 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037062903", "@num": "L152 B", "#text": "Livre des procédures fiscales - art. L152 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316738", "@num": "R247-11", "#text": "Livre des procédures fiscales - art. R247-11 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°2004-304 du 26 mars 2004", "MCS_TXT": { "MC": [ "BUDGET", "REFORME BUDGETAIRE", "CODE GENERAL DES IMPOTS", "CGI", "INCORPORATION", "LIVRE DES PROCEDURES FISCALES", "INFORMATIQUE", "TERMINAL", "ACCES", "INTERNET", "HAUT DEBIT", "SATELLITE", "CONTRIBUTION", "FABRICANT", "DISTRIBUTEUR", "DISPOSITIF MEDICAL", "OMI", "TAXE", "POLYNESIE FRANCAISE", "SAINT-PIERRE-ET-MIQUELON", "ILES WALLIS ET FUTUNA", "TAAF" ] }, "MINISTERE": "MINISTERE DE L'ECONOMIE, DES FINANCES ET DE L'INDUSTRIE BUDGET ET REFORME BUDGETAIRE", "TITREFULL": "Décret n° 2004-304 du 26 mars 2004 portant incorporation au code général des impôts et au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce code et de ce livre" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000438251", "NOR": "BUDF0400011D", "NUM": "2004-304", "DATE_PUBLI": "2004-03-30", "DATE_TEXTE": "2004-03-26", "NUM_PARUTION": 76, "NUM_SEQUENCE": 27, "ORIGINE_PUBLI": "JORF n°76 du 30 mars 2004", "PAGE_DEB_PUBLI": 6067, "PAGE_FIN_PUBLI": 6070 } }, "META_COMMUN": { "ID": "JORFTEXT000000438251", "URL": "texte/version/JORF/TEXT/00/00/00/43/82/JORFTEXT000000438251.xml", "ID_ELI": "https://www.legifrance.gouv.fr/eli/decret/2004/3/26/BUDF0400011D/jo/texte", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DS004304", "ELI_ALIAS": { "ID_ELI_ALIAS": "https://www.legifrance.gouv.fr/eli/decret/2004/3/26/2004-304/jo/texte" } } }, "VISAS": { "CONTENU": "

\n
Le Premier ministre,
Sur le rapport du ministre de l'économie, des finances et de l'industrie,
Vu le code général des impôts et ses annexes II et III ;
Vu le livre des procédures fiscales ;
Vu l'article 11 de la loi n° 51-247 du 1er mars 1951 portant ouverture de crédits provisoires applicables au mois de mars 1951 ;
Vu le décret n° 81-859 du 15 septembre 1981 portant codification des textes législatifs concernant les procédures fiscales ;
Vu le décret n° 81-860 du 15 septembre 1981 portant codification des textes réglementaires concernant les procédures fiscales ;
Vu les textes codifiés et cités dans le présent décret,
Décrète :

" }, "ENTREPRISE": { "@texte_entreprise": "non" }, "SIGNATAIRES": { "CONTENU": "

Fait à Paris, le 26 mars 2004.

Jean-Pierre Raffarin

Par le Premier ministre :

Le ministre délégué au budget

et à la réforme budgétaire,

Alain Lambert

Le ministre de l'économie,

des finances et de l'industrie,

Francis Mer

" } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000438251", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000037062903", "typelien": "CODIFICATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000037062903", "liens_entrants": true }

Article L152 B AUTONOME VIGUEUR, en vigueur depuis le 14/06/2018 (Livre des procédures fiscales)