{ "article": { "LEGIARTI000037958529": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L251 W", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000037958529", "URL": "article/LEGI/ARTI/00/00/37/95/85/LEGIARTI000037958529.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l'article 130 de la loi n° 2018-1317 du 28 décembre 2018, le chapitre IV du titre III de la première partie du livre des procédures fiscales, dans sa rédaction résultant du I dudit article, s'applique aux demandes d'ouverture d'une procédure introduites auprès de l'administration fiscale française à compter du 1er juillet 2019 portant sur des différends relatifs à des revenus ou capitaux perçus à compter du 1er janvier 2018, pour les particuliers, et à des exercices fiscaux ouverts à compter du 1er janvier 2018 pour les entreprises.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000037935652", "@num": "130", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 130", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "CREE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000037958523", "@fin": "2999-01-01", "#text": "IV.-RENSEIGNEMENTS, ÉLÉMENTS DE PREUVE ET AUDITION", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037958495", "@fin": "2999-01-01", "#text": "Section III : Commission consultative", "@debut": "2019-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037958471", "@fin": "2999-01-01", "#text": "Chapitre IV : Le règlement des différends fiscaux dans l'Union européenne", "@debut": "2019-01-01" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037958529", "@fin": "2999-01-01", "@num": "L251 W", "@etat": "VIGUEUR", "@debut": "2019-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les personnalités indépendantes et tout autre membre de la commission consultative sont soumis à l'obligation de secret professionnel prévue à l'article L. 103 en ce qui concerne les renseignements qu'ils obtiennent en cette qualité.

" } }, "LEGIARTI000037935652": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "130", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2018-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000037935652", "URL": "article/LEGI/ARTI/00/00/37/93/56/LEGIARTI000037935652.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000037958471", "#text": "Livre des procédures fiscales - Chapitre IV : Le règlement des différends fisca... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037958497", "#text": "Livre des procédures fiscales - I.-SAISINE DE LA COMMISSION (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037958509", "#text": "Livre des procédures fiscales - II.-COMPOSITION DE LA COMMISSION (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037958519", "#text": "Livre des procédures fiscales - III.-RÈGLES DE FONCTIONNEMENT DE LA COMMISSION ... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037958523", "#text": "Livre des procédures fiscales - IV.-RENSEIGNEMENTS, ÉLÉMENTS DE PREUVE ET AUDIT... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037958477", "#text": "Livre des procédures fiscales - Section I : La demande d'ouverture (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037958485", "#text": "Livre des procédures fiscales - Section II : La procédure amiable (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037958495", "#text": "Livre des procédures fiscales - Section III : Commission consultative (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037958545", "#text": "Livre des procédures fiscales - Section IV : Commission de règlement alternatif... (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037958551", "#text": "Livre des procédures fiscales - Section V : Publicité (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037958555", "#text": "Livre des procédures fiscales - Section VI : Autres dispositions (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000037958533", "#text": "Livre des procédures fiscales - V.-AVIS DE LA COMMISSION CONSULTATIVE (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958473", "@num": "L251 B", "#text": "Livre des procédures fiscales - art. L251 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958475", "@num": "L251 C", "#text": "Livre des procédures fiscales - art. L251 C (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958479", "@num": "L251 D", "#text": "Livre des procédures fiscales - art. L251 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958481", "@num": "L251 E", "#text": "Livre des procédures fiscales - art. L251 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958483", "@num": "L251 F", "#text": "Livre des procédures fiscales - art. L251 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958487", "@num": "L251 G", "#text": "Livre des procédures fiscales - art. L251 G (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958489", "@num": "L251 H", "#text": "Livre des procédures fiscales - art. L251 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958491", "@num": "L251 I", "#text": "Livre des procédures fiscales - art. L251 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958493", "@num": "L251 J", "#text": "Livre des procédures fiscales - art. L251 J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958499", "@num": "L251 K", "#text": "Livre des procédures fiscales - art. L251 K (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958501", "@num": "L251 L", "#text": "Livre des procédures fiscales - art. L251 L (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958503", "@num": "L251 M", "#text": "Livre des procédures fiscales - art. L251 M (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958505", "@num": "L251 N", "#text": "Livre des procédures fiscales - art. L251 N (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958507", "@num": "L251 O", "#text": "Livre des procédures fiscales - art. L251 O (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958511", "@num": "L251 P", "#text": "Livre des procédures fiscales - art. L251 P (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958513", "@num": "L251 Q", "#text": "Livre des procédures fiscales - art. L251 Q (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958515", "@num": "L251 R", "#text": "Livre des procédures fiscales - art. L251 R (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958517", "@num": "L251 S", "#text": "Livre des procédures fiscales - art. L251 S (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958521", "@num": "L251 T", "#text": "Livre des procédures fiscales - art. L251 T (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958525", "@num": "L251 U", "#text": "Livre des procédures fiscales - art. L251 U (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958527", "@num": "L251 V", "#text": "Livre des procédures fiscales - art. L251 V (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958529", "@num": "L251 W", "#text": "Livre des procédures fiscales - art. L251 W (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958531", "@num": "L251 X", "#text": "Livre des procédures fiscales - art. L251 X (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958535", "@num": "L251 Y", "#text": "Livre des procédures fiscales - art. L251 Y (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958537", "@num": "L251 Z", "#text": "Livre des procédures fiscales - art. L251 Z (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958539", "@num": "L251 ZA", "#text": "Livre des procédures fiscales - art. L251 ZA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958541", "@num": "L251 ZB", "#text": "Livre des procédures fiscales - art. L251 ZB (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958543", "@num": "L251 ZC", "#text": "Livre des procédures fiscales - art. L251 ZC (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958547", "@num": "L251 ZD", "#text": "Livre des procédures fiscales - art. L251 ZD (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958549", "@num": "L251 ZE", "#text": "Livre des procédures fiscales - art. L251 ZE (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958553", "@num": "L251 ZF", "#text": "Livre des procédures fiscales - art. L251 ZF (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958557", "@num": "L251 ZG", "#text": "Livre des procédures fiscales - art. L251 ZG (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037958559", "@num": "L251 ZH", "#text": "Livre des procédures fiscales - art. L251 ZH (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000038041805", "@fin": "2999-01-01", "#text": "I. - MESURES FISCALES ET MESURES BUDGÉTAIRES NON RATTACHÉES", "@debut": "2018-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037935170", "@fin": "2999-01-01", "#text": "Titre IV : DISPOSITIONS PERMANENTES", "@debut": "2018-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000037935172", "@fin": "2999-01-01", "#text": "SECONDE PARTIE MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2018-12-31" } ] }, "@cid": "JORFTEXT000037882341", "@nor": "CPAX1823550L", "@num": "2018-1317", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2018-1317 du 28 décembre 2018 de finances pour 2019 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000037882341", "@c_titre_court": "LOI n° 2018-1317 du 28 décembre 2018" }, { "@fin": "2999-01-01", "#text": "LOI n° 2018-1317 du 28 décembre 2018 de finances pour 2019 (1)", "@debut": "2018-12-31", "@id_txt": "LEGITEXT000037935164", "@c_titre_court": "LOI n°2018-1317 du 28 décembre 2018" } ], "@date_publi": "2018-12-30", "@date_signature": "2018-12-28", "@num_parution_jo": "0302" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037935652", "@fin": "2999-01-01", "@num": "130", "@etat": "VIGUEUR", "@debut": "2018-12-31", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000037882486", "@fin": "2999-01-01", "@num": "130", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\nA créé les dispositions suivantes :

- Livre des procédures fiscales\n
\n Sct. Chapitre IV : Le règlement des différends fiscaux dans l'Union européenne , Art. L251 B, Art. L251 C, Sct. Section I : La demande d'ouverture , Art. L251 D, Art. L251 E, Art. L251 F, Sct. Section II : La procédure amiable , Art. L251 G, Art. L251 H, Art. L251 I, Art. L251 J, Sct. Section III : Commission consultative , Sct. I.-SAISINE DE LA COMMISSION , Art. L251 K, Art. L251 L, Art. L251 M, Art. L251 N, Art. L251 O, Sct. II.-COMPOSITION DE LA COMMISSION , Art. L251 P, Art. L251 Q, Art. L251 R, Art. L251 S, Sct. III.-RÈGLES DE FONCTIONNEMENT DE LA COMMISSION CONSULTATIVE, Art. L251 T, Sct. IV.-RENSEIGNEMENTS, ÉLÉMENTS DE PREUVE ET AUDITION , Art. L251 U, Art. L251 V, Art. L251 W, Art. L251 X, Sct. V.-AVIS DE LA COMMISSION CONSULTATIVE, Art. L251 Y, Art. L251 Z, Art. L251 ZA, Art. L251 ZB, Art. L251 ZC, Sct. Section IV : Commission de règlement alternatif des différends , Art. L251 ZD, Art. L251 ZE, Sct. Section V : Publicité , Art. L251 ZF, Sct. Section VI : Autres dispositions , Art. L251 ZG, Art. L251 ZH\n
\n

II.-Le chapitre IV du titre III de la première partie du livre des procédures fiscales, dans sa rédaction résultant du I du présent article, s'applique aux demandes d'ouverture d'une procédure introduites auprès de l'administration fiscale française à compter du 1er juillet 2019 portant sur des différends relatifs à des revenus ou capitaux perçus à compter du 1er janvier 2018, pour les particuliers, et à des exercices fiscaux ouverts à compter du 1er janvier 2018 pour les entreprises.
\n
\nIII.-[Dispositions déclarées non conformes à la Constitution par la décision du Conseil constitutionnel n° 2018-777 du 28 décembre 2018.]

" } } }, "article_lien": [ { "article_id": "LEGIARTI000037935652", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000037958529", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000037958529", "liens_entrants": true }

Article L251 W AUTONOME VIGUEUR, en vigueur depuis le 01/01/2019 (Livre des procédures fiscales)