{ "article": { "LEGIARTI000037520336": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "37", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037520336", "URL": "article/LEGI/ARTI/00/00/37/52/03/LEGIARTI000037520336.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037527033", "@num": "L229", "#text": "Livre des procédures fiscales - art. L229 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000037520263", "@fin": "2999-01-01", "#text": "Titre III : RÉFORME DE LA PROCÉDURE DE POURSUITE PÉNALE DE LA FRAUDE FISCALE", "@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": [ { "LIEN_ART": { "@id": "LEGIARTI000037520336", "@fin": "2999-01-01", "@num": "37", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037518843", "@fin": "2999-01-01", "@num": "37", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L229\n
\n

\n
" } }, "LEGIARTI000037527033": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L229", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2018-10-25" } }, "META_COMMUN": { "ID": "LEGIARTI000037527033", "URL": "article/LEGI/ARTI/00/00/37/52/70/LEGIARTI000037527033.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1780 al. 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 1934-07-20 annexe art. 146", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 1948-12-09 art. 1966", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1934-07-06 art. 13", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000880165", "#text": "Loi 48-23 1948-01-06 art. 47", "@sens": "source", "@cidtexte": "JORFTEXT000000880165", "@numtexte": "48-23", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-01-06" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "JORFARTI000001295766", "@num": "6", "#text": "Loi n°48-1268 du 17 août 1948 - art. 6, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 art. 115", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFTEXT000000701292", "#text": "Décret n° 81-859 du 15 septembre 1981", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000037520336", "@num": "37", "#text": "LOI n°2018-898 du 23 octobre 2018 - art. 37", "@sens": "cible", "@cidtexte": "JORFTEXT000037518803", "@nortexte": "CPAE1805937L", "@numtexte": "2018-898", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-10-23" }, { "@id": "LEGIARTI000048838817", "@num": "1741", "#text": "Code général des impôts, CGI. - art. 1741 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180074", "@fin": "2999-01-01", "#text": "I : Dispositions communes à l'ensemble des impôts", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163115", "@fin": "2999-01-01", "#text": "Section II : Exercice des poursuites pénales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147337", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006315501", "@fin": "2013-12-08", "@num": "L229", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028312218", "@fin": "2018-10-25", "@num": "L229", "@etat": "MODIFIE", "@debut": "2013-12-08", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037527033", "@fin": "2999-01-01", "@num": "L229", "@etat": "VIGUEUR", "@debut": "2018-10-25", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les plaintes sont déposées par le service chargé de l'assiette, du contrôle ou du recouvrement de l'impôt sans qu'il y ait lieu de mettre, au préalable, le contribuable en demeure de régulariser sa situation.

Toutefois, les plaintes présentant un lien de connexité peuvent être déposées par un seul des services mentionnés au premier alinéa, compétent pour le dépôt de l'une de ces plaintes.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000037527033", "cible": true, "cidtexte": "JORFTEXT000037518803", "id": "LEGIARTI000037520336", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000037520336", "liens_entrants": true }

Article 37 ENTIEREMENT_MODIF (LOI n° 2018-898 du 23 octobre 2018 relative à la lutte contre la fraude (1))