{ "article": { "LEGIARTI000037520276": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "7", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2018-10-25" } }, "META_COMMUN": { "ID": "LEGIARTI000037520276", "URL": "article/LEGI/ARTI/00/00/37/52/02/LEGIARTI000037520276.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037526096", "@num": "1649 A", "#text": "Code général des impôts, CGI. - art. 1649 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000037520261", "@fin": "2999-01-01", "#text": "Titre IER : RENFORCER LES MOYENS ALLOUÉS À LA LUTTE CONTRE LA FRAUDE FISCALE, SOCIALE ET DOUANIÈRE", "@debut": "2018-10-25" } ] }, "@cid": "JORFTEXT000037518803", "@nor": "CPAE1805937L", "@num": "2018-898", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2018-898 du 23 octobre 2018 relative à la lutte contre la fraude (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000037518803", "@c_titre_court": "LOI n° 2018-898 du 23 octobre 2018" }, { "@fin": "2999-01-01", "#text": "LOI n° 2018-898 du 23 octobre 2018 relative à la lutte contre la fraude (1)", "@debut": "2018-10-25", "@id_txt": "LEGITEXT000037520260", "@c_titre_court": "LOI n°2018-898 du 23 octobre 2018" } ], "@date_publi": "2018-10-24", "@date_signature": "2018-10-23", "@num_parution_jo": "0246" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037520276", "@fin": "2999-01-01", "@num": "7", "@etat": "VIGUEUR", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037518813", "@fin": "2999-01-01", "@num": "7", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\nI. - A modifié les dispositions suivantes :

- Code général des impôts, CGI.\n
\n Art. 1649 A\n
\n

II. - Le I du présent article entre en vigueur à une date fixée par décret et, au plus tard, le 1er janvier 2019.

" } }, "LEGIARTI000037526096": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1649 A", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-02-14", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037526096", "URL": "article/LEGI/ARTI/00/00/37/52/60/LEGIARTI000037526096.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Voir les articles 164 FB à 164 FF de l'annexe IV.

(2) Voir les articles 344 A et 344 B de l'annexe III.

Conformément à l'article 7 de la loi n° 2018-898 du 23 octobre 2018, les présentes dispositions entrent en vigueur à une date fixée par décret et, au plus tard, le 1er janvier 2019.

Conformément à l'article 2 du décret n° 2018-1267 du 26 décembre 2018, le I de l'article 7 de la loi n° 2018-898 du 23 octobre 2018 relative à la lutte contre la fraude entre en vigueur le 1er janvier 2019.

" }, "LIENS": { "LIEN": [ { "#text": "CGIAN4 164 FB à 164 FF", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000717059", "#text": "Décret n°90-798 du 10 septembre 1990", "@sens": "source", "@cidtexte": "JORFTEXT000000717059", "@nortexte": "BUDF9000017D", "@numtexte": "90-798", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "LEGIARTI000021958838", "@num": "216", "#text": "Loi n°2004-204 du 9 mars 2004 - art. 216 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000249995", "@nortexte": "JUSX0300028L", "@numtexte": "2004-204", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2004-03-09" }, { "@id": "LEGIARTI000028402711", "@num": "103", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 103 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000030933662", "@num": "19", "#text": "LOI n°2015-912 du 24 juillet 2015 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000030931899", "@nortexte": "PRMX1504410L", "@numtexte": "2015-912", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2015-07-24" }, { "@id": "LEGIARTI000037526401", "@num": "109", "#text": "LOI n°2016-1917 du 29 décembre 2016 - art. 109 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734169", "@nortexte": "ECFX1623958L", "@numtexte": "2016-1917", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000037520276", "@num": "7", "#text": "LOI n°2018-898 du 23 octobre 2018 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037518803", "@nortexte": "CPAE1805937L", "@numtexte": "2018-898", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-10-23" }, { "@id": "LEGIARTI000038699478", "@num": "2", "#text": "Décret n°2019-659 du 27 juin 2019 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000038696085", "@nortexte": "CPAE1905903D", "@numtexte": "2019-659", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-27" }, { "@id": "LEGIARTI000038699480", "@num": "3", "#text": "Décret n°2019-659 du 27 juin 2019 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000038696085", "@nortexte": "CPAE1905903D", "@numtexte": "2019-659", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-27" }, { "@id": "LEGIARTI000048838834", "@num": "92", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 92 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000041851578", "@num": "2", "#text": "Arrêté du 24 avril 2020 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000041849715", "@nortexte": "ECOT2010494A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-04-24" }, { "@id": "LEGIARTI000043970158", "@num": "3", "#text": "Décret n°2021-1112 du 23 août 2021 - art. 3", "@sens": "cible", "@cidtexte": "JORFTEXT000043965110", "@nortexte": "ECOT2116572D", "@numtexte": "2021-1112", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-08-23" }, { "@id": "LEGIARTI000046497702", "@num": "1", "#text": "Décret n°2022-1366 du 27 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046496665", "@nortexte": "JUSC2222852D", "@numtexte": "2022-1366", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-27" }, { "@id": "LEGITEXT000050332369", "#text": "Arrêté du 4 octobre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330600", "@nortexte": "BCPE2426590A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGITEXT000050930009", "#text": "Arrêté du 20 décembre 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050872741", "@nortexte": "ECOE2435049A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-12-20" }, { "@id": "LEGIARTI000051173137", "@num": "164", "#text": "LOI n°2025-127 du 14 février 2025 - art. 164", "@sens": "cible", "@cidtexte": "JORFTEXT000051168007", "@nortexte": "ECOX2423405L", "@numtexte": "2025-127", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2025-02-14" }, { "@id": "LEGIARTI000051218166", "@num": "L136-6", "#text": "Code de la sécurité sociale. - art. 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Les administrations publiques, les établissements ou organismes soumis au contrôle de l'autorité administrative et toutes personnes qui reçoivent habituellement en dépôt des valeurs mobilières, titres ou espèces doivent déclarer à l'administration des impôts l'ouverture et la clôture des comptes de toute nature (1).

Les personnes physiques, les associations, les sociétés n'ayant pas la forme commerciale, domiciliées ou établies en France, sont tenues de déclarer, en même temps que leur déclaration de revenus ou de résultats, les références des comptes ouverts, détenus, utilisés ou clos à l'étranger. Les modalités d'application du présent alinéa sont fixées par décret (2).

Les sommes, titres ou valeurs transférés à l'étranger ou en provenance de l'étranger par l'intermédiaire de comptes non déclarés dans les conditions prévues au deuxième alinéa constituent, sauf preuve contraire, des revenus imposables.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000037526096", "cible": true, "cidtexte": "JORFTEXT000037518803", "id": "LEGIARTI000037520276", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000037520276", "liens_entrants": true }

Article 7 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 25/10/2018 (LOI n° 2018-898 du 23 octobre 2018 relative à la lutte contre la fraude (1))