{ "article": { "LEGIARTI000037986386": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1727-0 A", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2018-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000037986386", "URL": "article/LEGI/ARTI/00/00/37/98/63/LEGIARTI000037986386.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000041466364", "@num": "26", "#text": "LOI n°2018-1317 du 28 décembre 2018 - art. 26 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037882341", "@nortexte": "CPAX1823550L", "@numtexte": "2018-1317", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2018-12-28" }, { "@id": "LEGIARTI000006312875", "@num": "1727", "#text": "Code général des impôts, CGI. - art. 1727", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147309", "@fin": "2999-01-01", "#text": "A : Intérêt de retard", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313696", "@fin": "1994-09-02", "@num": "1727-0 A", "@etat": "MODIFIE", "@debut": "1993-08-18", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313697", "@fin": "2004-07-01", "@num": "1727-0 A", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313698", "@fin": "2006-01-01", "@num": "1727-0 A", "@etat": "MODIFIE", "@debut": "2004-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006313699", "@fin": "2018-12-31", "@num": "1727-0 A", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000037986386", "@fin": "2999-01-01", "@num": "1727-0 A", "@etat": "VIGUEUR", "@debut": "2018-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les dispositions de l'article 1727 s'appliquent aux contributions indirectes, aux droits, taxes, redevances, impositions ou sommes obéissant aux mêmes règles établis ou recouvrés par la direction générale des douanes et droits indirects.

" } }, "LEGIARTI000006312875": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1727", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-07-09", "DATE_DEBUT": "1979-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312875", "URL": "article/LEGI/ARTI/00/00/06/31/28/LEGIARTI000006312875.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1727AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020042337", "@num": "93", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 93 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000020042173", "@num": "94", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 94 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000020042175", "@num": "95", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000023381171", "@num": "2", "#text": "LOI n°2009-1673 du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023173527", "#text": "Arrêté du 25 novembre 2010 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023172944", "@nortexte": "BCRE1030104A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-25" }, { "#text": "CGI 1679", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000027224860", "#text": "Arrêté du 12 mars 2013 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027221928", "@nortexte": "ETLL1304817A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-03-12" }, { "@id": "LEGIARTI000032156845", "@num": "3", "#text": "Décret n°2016-268 du 4 mars 2016 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032154777", "@nortexte": "DEVT1517814D", "@numtexte": "2016-268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-04" }, { "@id": "LEGIARTI000033627903", "#text": "Arrêté du 22 novembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033624756", "@nortexte": "ECFE1622351A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-22" }, { "@id": "LEGIARTI000043394048", "@num": "6", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000044604055", "@num": "L172-4", "#text": "Code des impositions sur les biens et services - art. L172-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806685", "@num": "1", "#text": "Décret n°2023-1324 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048727774", "@nortexte": "ECOE2208458D", "@numtexte": "2023-1324", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000032193259", "@num": "R452-25-5", "#text": "Code de la construction et de l'habitation. - art. R452-25-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021851187", "@num": "L310-12-4", "#text": "Code des assurances - art. L310-12-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033965043", "@num": "R1261-8", "#text": "Code des transports - art. R1261-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047303463", "@num": "L2224-31", "#text": "Code général des collectivités territoriales - art. L2224-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611735", "@num": "1456", "#text": "Code général des impôts, CGI. - art. 1456 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031762462", "@num": "150-0 B quater", "#text": "Code général des impôts, CGI. - art. 150-0 B quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470421", "@num": "150-0 B ter", "#text": "Code général des impôts, CGI. - art. 150-0 B ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429140", "@num": "150-0 C", "#text": "Code général des impôts, CGI. - art. 150-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946869", "@num": "150-0 D bis", "#text": "Code général des impôts, CGI. - art. 150-0 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597182", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050125550", "@num": "1609 quatervicies A", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981460", "@num": "1691 bis", "#text": "Code général des impôts, CGI. - art. 1691 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201890", "@num": "1693 bis", "#text": "Code général des impôts, CGI. - art. 1693 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822941", "@num": "1693 quater", "#text": "Code général des impôts, CGI. - art. 1693 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020355806", "@num": "1693 quinquies", "#text": "Code général des impôts, CGI. - art. 1693 quinquies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201885", "@num": "1693 sexies", "#text": "Code général des impôts, CGI. - art. 1693 sexies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428719", "@num": "1716 bis", "#text": "Code général des impôts, CGI. - art. 1716 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042472", "@num": "1723 decies", "#text": "Code général des impôts, CGI. - art. 1723 decies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178498", "@num": "1723 quater", "#text": "Code général des impôts, CGI. - art. 1723 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986386", "@num": "1727-0 A", "#text": "Code général des impôts, CGI. - art. 1727-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988199", "@num": "1731 A", "#text": "Code général des impôts, CGI. - art. 1731 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355548", "@num": "1731 A bis", "#text": "Code général des impôts, CGI. - art. 1731 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845652", "@num": "1757", "#text": "Code général des impôts, CGI. - art. 1757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035225961", "@num": "1759", "#text": "Code général des impôts, CGI. - art. 1759 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023410036", "@num": "1784", "#text": "Code général des impôts, CGI. - art. 1784 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314342", "@num": "1785", "#text": "Code général des impôts, CGI. - art. 1785 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021470", "@num": "1840 G ter", "#text": "Code général des impôts, CGI. - art. 1840 G ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637964", "@num": "1840 X", "#text": "Code général des impôts, CGI. - art. 1840 X (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637025", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024687", "@num": "214", "#text": "Code général des impôts, CGI. - art. 214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303515", "@num": "217 decies", "#text": "Code général des impôts, CGI. - art. 217 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795426", "@num": "217 terdecies", "#text": "Code général des impôts, CGI. - art. 217 terdecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303907", "@num": "235 ter XA", "#text": "Code général des impôts, CGI. - art. 235 ter XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035997087", "@num": "235 ter ZCA", "#text": "Code général des impôts, CGI. - art. 235 ter ZCA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989952", "@num": "235 ter ZD", "#text": "Code général des impôts, CGI. - art. 235 ter ZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720129", "@num": "237 bis A", "#text": "Code général des impôts, CGI. - art. 237 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947364", "@num": "238 sexdecies", "#text": "Code général des impôts, CGI. - art. 238 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872963", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662398", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844030", "@num": "39 bis A", "#text": "Code général des impôts, CGI. - art. 39 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518410", "@num": "39 ter", "#text": "Code général des impôts, CGI. - art. 39 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302335", "@num": "39 ter B", "#text": "Code général des impôts, CGI. - art. 39 ter B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913786", "@num": "44 septies", "#text": "Code général des impôts, CGI. - art. 44 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946434", "@num": "54 sexies", "#text": "Code général des impôts, CGI. - art. 54 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305199", "@num": "655", "#text": "Code général des impôts, CGI. - art. 655 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448220", "@num": "72 D", "#text": "Code général des impôts, CGI. - art. 72 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815827", "@num": "72 D bis", "#text": "Code général des impôts, CGI. - art. 72 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868402", "@num": "793 bis", "#text": "Code général des impôts, CGI. - art. 793 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305474", "@num": "793 quater", "#text": "Code général des impôts, CGI. - art. 793 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654712", "@num": "795 A", "#text": "Code général des impôts, CGI. - art. 795 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668471", "@num": "102 Z", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343100", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301341", "@num": "50 undecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050370559", "@num": "L612-20", "#text": "Code monétaire et financier - art. L612-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "EDITION 1979-07-01", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000048837021", "@num": "L208", "#text": "Livre des procédures fiscales - art. L208 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029066133", "@num": "L209", "#text": "Livre des procédures fiscales - art. L209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049633806", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037312536", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639434", "@num": "L62 B", "#text": "Livre des procédures fiscales - art. L62 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037309554", "@num": "L62 C", "#text": "Livre des procédures fiscales - art. L62 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006133909", "@fin": "1988-12-28", "#text": "DISPOSITIONS COMMUNES.", "@debut": "1976-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114510", "@fin": "2006-01-01", "#text": "PENALITES", "@debut": "1972-08-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084262", "@fin": "2006-01-01", "#text": "RECOUVREMENT DE L'IMPOT", "@debut": "1972-08-30" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049237013", "@fin": "1954-08-17", "@num": "1727", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049489929", "@fin": "1979-07-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "1954-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312875", "@fin": "1987-07-09", "@num": "1727", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312876", "@fin": "2006-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312877", "@fin": "2005-12-31", "@num": "1727", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312878", "@fin": "2006-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312879", "@fin": "2007-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312880", "@fin": "2009-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052229", "@fin": "2010-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641325", "@fin": "2011-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410038", "@fin": "2013-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947151", "@fin": "2015-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355562", "@fin": "2017-12-30", "@num": "1727", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030042948", "@fin": "2015-12-31", "@num": "1727", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365164", "@fin": "2018-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428673", "@fin": "2018-08-12", "@num": "1727", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312401", "@fin": "2022-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044992184", "@fin": "2999-01-01", "@num": "1727", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Tout retard dans le paiement des impôts, droits, taxes, redevances ou sommes quelconques qui doivent être versés aux comptables de la direction générale des impôts donne lieu à l'application d'une indemnité égale, pour le premier mois, à 3 % du montant des sommes dont le versement a été différé et, pour chacun des mois suivants, à 1 % dudit montant. Pour le calcul de cette indemnité, qui ne peut être inférieure à 5 F, toute période d'un mois commencée est comptée entièrement.
\n
L'indemnité est également applicable en cas de paiement tardif, aux comptables directs du Trésor, des sommes dues au titre de la taxe sur les salaires mentionnée à l'article 1679.
" } }, "LEGIARTI000006312876": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1727", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "1987-07-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006312876", "URL": "article/LEGI/ARTI/00/00/06/31/28/LEGIARTI000006312876.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1727AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1632, 1791 à 1825 F", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000321412", "#text": "Loi 87-502 1987-07-08 art. 2 JORF 9 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "JORFTEXT000000509838", "#text": "Décret 88-1001 1988-10-20", "@sens": "source", "@cidtexte": "JORFTEXT000000509838", "@nortexte": "BUDF8800011D", "@numtexte": "88-1001", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1988-10-20" }, { "@id": "JORFTEXT000000179313", "#text": "Loi 92-1476 1992-12-31 art. 40 Finances rectificative pour 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000179313", "@nortexte": "BUDX9200212L", "@numtexte": "92-1476", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-31" }, { "@id": "LEGIARTI000020042337", "@num": "93", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 93 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000020042173", "@num": "94", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 94 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000020042175", "@num": "95", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000023381171", "@num": "2", "#text": "LOI n°2009-1673 du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023173527", "#text": "Arrêté du 25 novembre 2010 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023172944", "@nortexte": "BCRE1030104A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-25" }, { "@id": "LEGIARTI000027224860", "#text": "Arrêté du 12 mars 2013 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027221928", "@nortexte": "ETLL1304817A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-03-12" }, { "@id": "LEGIARTI000032156845", "@num": "3", "#text": "Décret n°2016-268 du 4 mars 2016 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032154777", "@nortexte": "DEVT1517814D", "@numtexte": "2016-268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-04" }, { "@id": "LEGIARTI000033627903", "#text": "Arrêté du 22 novembre 2016 - art. 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L172-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806685", "@num": "1", "#text": "Décret n°2023-1324 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048727774", "@nortexte": "ECOE2208458D", "@numtexte": "2023-1324", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000032193259", "@num": "R452-25-5", "#text": "Code de la construction et de l'habitation. - art. R452-25-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021851187", "@num": "L310-12-4", "#text": "Code des assurances - art. L310-12-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033965043", "@num": "R1261-8", "#text": "Code des transports - art. R1261-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047303463", "@num": "L2224-31", "#text": "Code général des collectivités territoriales - art. L2224-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611735", "@num": "1456", "#text": "Code général des impôts, CGI. - art. 1456 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031762462", "@num": "150-0 B quater", "#text": "Code général des impôts, CGI. - art. 150-0 B quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470421", "@num": "150-0 B ter", "#text": "Code général des impôts, CGI. - art. 150-0 B ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429140", "@num": "150-0 C", "#text": "Code général des impôts, CGI. - art. 150-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946869", "@num": "150-0 D bis", "#text": "Code général des impôts, CGI. - art. 150-0 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597182", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050125550", "@num": "1609 quatervicies A", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981460", "@num": "1691 bis", "#text": "Code général des impôts, CGI. - art. 1691 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201890", "@num": "1693 bis", "#text": "Code général des impôts, CGI. - art. 1693 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822941", "@num": "1693 quater", "#text": "Code général des impôts, CGI. - art. 1693 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020355806", "@num": "1693 quinquies", "#text": "Code général des impôts, CGI. - art. 1693 quinquies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201885", "@num": "1693 sexies", "#text": "Code général des impôts, CGI. - art. 1693 sexies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428719", "@num": "1716 bis", "#text": "Code général des impôts, CGI. - art. 1716 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042472", "@num": "1723 decies", "#text": "Code général des impôts, CGI. - art. 1723 decies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178498", "@num": "1723 quater", "#text": "Code général des impôts, CGI. - art. 1723 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986386", "@num": "1727-0 A", "#text": "Code général des impôts, CGI. - art. 1727-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988199", "@num": "1731 A", "#text": "Code général des impôts, CGI. - art. 1731 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355548", "@num": "1731 A bis", "#text": "Code général des impôts, CGI. - art. 1731 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845652", "@num": "1757", "#text": "Code général des impôts, CGI. - art. 1757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035225961", "@num": "1759", "#text": "Code général des impôts, CGI. - art. 1759 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023410036", "@num": "1784", "#text": "Code général des impôts, CGI. - art. 1784 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314342", "@num": "1785", "#text": "Code général des impôts, CGI. - art. 1785 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021470", "@num": "1840 G ter", "#text": "Code général des impôts, CGI. - art. 1840 G ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637964", "@num": "1840 X", "#text": "Code général des impôts, CGI. - art. 1840 X (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637025", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024687", "@num": "214", "#text": "Code général des impôts, CGI. - art. 214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303515", "@num": "217 decies", "#text": "Code général des impôts, CGI. - art. 217 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795426", "@num": "217 terdecies", "#text": "Code général des impôts, CGI. - art. 217 terdecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303907", "@num": "235 ter XA", "#text": "Code général des impôts, CGI. - art. 235 ter XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035997087", "@num": "235 ter ZCA", "#text": "Code général des impôts, CGI. - art. 235 ter ZCA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989952", "@num": "235 ter ZD", "#text": "Code général des impôts, CGI. - art. 235 ter ZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720129", "@num": "237 bis A", "#text": "Code général des impôts, CGI. - art. 237 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947364", "@num": "238 sexdecies", "#text": "Code général des impôts, CGI. - art. 238 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872963", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662398", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844030", "@num": "39 bis A", "#text": "Code général des impôts, CGI. - art. 39 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518410", "@num": "39 ter", "#text": "Code général des impôts, CGI. - art. 39 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302335", "@num": "39 ter B", "#text": "Code général des impôts, CGI. - art. 39 ter B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913786", "@num": "44 septies", "#text": "Code général des impôts, CGI. - art. 44 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946434", "@num": "54 sexies", "#text": "Code général des impôts, CGI. - art. 54 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305199", "@num": "655", "#text": "Code général des impôts, CGI. - art. 655 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448220", "@num": "72 D", "#text": "Code général des impôts, CGI. - art. 72 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815827", "@num": "72 D bis", "#text": "Code général des impôts, CGI. - art. 72 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868402", "@num": "793 bis", "#text": "Code général des impôts, CGI. - art. 793 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305474", "@num": "793 quater", "#text": "Code général des impôts, CGI. - art. 793 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654712", "@num": "795 A", "#text": "Code général des impôts, CGI. - art. 795 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668471", "@num": "102 Z", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343100", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301341", "@num": "50 undecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050370559", "@num": "L612-20", "#text": "Code monétaire et financier - art. L612-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 15 juillet 1988", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 2002-06-24 13N-2-02", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "LEGIARTI000048837021", "@num": "L208", "#text": "Livre des procédures fiscales - art. L208 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029066133", "@num": "L209", "#text": "Livre des procédures fiscales - art. L209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049633806", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037312536", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639434", "@num": "L62 B", "#text": "Livre des procédures fiscales - art. L62 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037309554", "@num": "L62 C", "#text": "Livre des procédures fiscales - art. L62 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147254", "@fin": "2006-01-01", "#text": "A : Sanctions fiscales.", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049237013", "@fin": "1954-08-17", "@num": "1727", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049489929", "@fin": "1979-07-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "1954-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312875", "@fin": "1987-07-09", "@num": "1727", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312876", "@fin": "2006-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312877", "@fin": "2005-12-31", "@num": "1727", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312878", "@fin": "2006-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312879", "@fin": "2007-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312880", "@fin": "2009-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052229", "@fin": "2010-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641325", "@fin": "2011-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410038", "@fin": "2013-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947151", "@fin": "2015-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355562", "@fin": "2017-12-30", "@num": "1727", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030042948", "@fin": "2015-12-31", "@num": "1727", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365164", "@fin": "2018-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428673", "@fin": "2018-08-12", "@num": "1727", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312401", "@fin": "2022-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044992184", "@fin": "2999-01-01", "@num": "1727", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Le défaut ou l'insuffisance dans le paiement ou le versement tardif de l'un des impôts, droits, taxes, redevances ou sommes établis ou recouvrés par la direction générale des impôts donnent lieu au versement d'un intérêt de retard qui est dû indépendamment de toutes sanctions.
\n
Cet intérêt n'est pas dû lorsque sont applicables les dispositions de l'article 1732 ou les sanctions prévues aux articles 1791 à 1825 F.
\n
Le taux de l'intérêt de retard est fixé à 0,75 % par mois. Il s'applique sur le montant des sommes mises à la charge du contribuable ou dont le versement a été différé.
" } }, "LEGIARTI000006312877": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1727", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2005-12-31", "DATE_DEBUT": "2006-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006312877", "URL": "article/LEGI/ARTI/00/00/06/31/28/LEGIARTI000006312877.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1727AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023173527", "#text": "Arrêté du 25 novembre 2010 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023172944", "@nortexte": "BCRE1030104A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-25" }, { "@id": "LEGIARTI000027224860", "#text": "Arrêté du 12 mars 2013 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027221928", "@nortexte": "ETLL1304817A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-03-12" }, { "@id": "LEGIARTI000033627903", "#text": "Arrêté du 22 novembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033624756", "@nortexte": "ECFE1622351A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-22" }, { "#text": "CGI 1791 à 1825, 199 quater, 199 septies, 200 quater, 244 quater, 223, 150 à 150, 201 à 204, 1730, 1728, 1729", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006323313", "@num": "12", "#text": "Ordonnance n°2005-1512 du 7 décembre 2005 - art. 12 () JORF 8 décembre 2005 en vigueur le 1er janvier 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000261609", "@nortexte": "ECOX0500272R", "@numtexte": "2005-1512", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-07" }, { "@id": "LEGIARTI000020042337", "@num": "93", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 93 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000020042173", "@num": "94", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 94 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000020042175", "@num": "95", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000023381171", "@num": "2", "#text": "LOI n°2009-1673 du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000032156845", "@num": "3", "#text": "Décret n°2016-268 du 4 mars 2016 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032154777", "@nortexte": "DEVT1517814D", "@numtexte": "2016-268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-04" }, { "@id": "LEGIARTI000043394048", "@num": "6", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000044604055", "@num": "L172-4", "#text": "Code des impositions sur les biens et services - art. L172-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806685", "@num": "1", "#text": "Décret n°2023-1324 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048727774", "@nortexte": "ECOE2208458D", "@numtexte": "2023-1324", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000032193259", "@num": "R452-25-5", "#text": "Code de la construction et de l'habitation. - art. R452-25-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021851187", "@num": "L310-12-4", "#text": "Code des assurances - art. L310-12-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033965043", "@num": "R1261-8", "#text": "Code des transports - art. R1261-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047303463", "@num": "L2224-31", "#text": "Code général des collectivités territoriales - art. L2224-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611735", "@num": "1456", "#text": "Code général des impôts, CGI. - art. 1456 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031762462", "@num": "150-0 B quater", "#text": "Code général des impôts, CGI. - art. 150-0 B quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470421", "@num": "150-0 B ter", "#text": "Code général des impôts, CGI. - art. 150-0 B ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429140", "@num": "150-0 C", "#text": "Code général des impôts, CGI. - art. 150-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946869", "@num": "150-0 D bis", "#text": "Code général des impôts, CGI. - art. 150-0 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597182", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050125550", "@num": "1609 quatervicies A", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981460", "@num": "1691 bis", "#text": "Code général des impôts, CGI. - art. 1691 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201890", "@num": "1693 bis", "#text": "Code général des impôts, CGI. - art. 1693 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822941", "@num": "1693 quater", "#text": "Code général des impôts, CGI. - art. 1693 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020355806", "@num": "1693 quinquies", "#text": "Code général des impôts, CGI. - art. 1693 quinquies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201885", "@num": "1693 sexies", "#text": "Code général des impôts, CGI. - art. 1693 sexies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428719", "@num": "1716 bis", "#text": "Code général des impôts, CGI. - art. 1716 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042472", "@num": "1723 decies", "#text": "Code général des impôts, CGI. - art. 1723 decies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178498", "@num": "1723 quater", "#text": "Code général des impôts, CGI. - art. 1723 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986386", "@num": "1727-0 A", "#text": "Code général des impôts, CGI. - art. 1727-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988199", "@num": "1731 A", "#text": "Code général des impôts, CGI. - art. 1731 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355548", "@num": "1731 A bis", "#text": "Code général des impôts, CGI. - art. 1731 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845652", "@num": "1757", "#text": "Code général des impôts, CGI. - art. 1757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035225961", "@num": "1759", "#text": "Code général des impôts, CGI. - art. 1759 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023410036", "@num": "1784", "#text": "Code général des impôts, CGI. - art. 1784 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314342", "@num": "1785", "#text": "Code général des impôts, CGI. - art. 1785 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021470", "@num": "1840 G ter", "#text": "Code général des impôts, CGI. - art. 1840 G ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637964", "@num": "1840 X", "#text": "Code général des impôts, CGI. - art. 1840 X (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637025", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024687", "@num": "214", "#text": "Code général des impôts, CGI. - art. 214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303515", "@num": "217 decies", "#text": "Code général des impôts, CGI. - art. 217 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795426", "@num": "217 terdecies", "#text": "Code général des impôts, CGI. - art. 217 terdecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303907", "@num": "235 ter XA", "#text": "Code général des impôts, CGI. - art. 235 ter XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035997087", "@num": "235 ter ZCA", "#text": "Code général des impôts, CGI. - art. 235 ter ZCA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989952", "@num": "235 ter ZD", "#text": "Code général des impôts, CGI. - art. 235 ter ZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720129", "@num": "237 bis A", "#text": "Code général des impôts, CGI. - art. 237 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947364", "@num": "238 sexdecies", "#text": "Code général des impôts, CGI. - art. 238 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872963", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662398", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844030", "@num": "39 bis A", "#text": "Code général des impôts, CGI. - art. 39 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518410", "@num": "39 ter", "#text": "Code général des impôts, CGI. - art. 39 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302335", "@num": "39 ter B", "#text": "Code général des impôts, CGI. - art. 39 ter B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913786", "@num": "44 septies", "#text": "Code général des impôts, CGI. - art. 44 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946434", "@num": "54 sexies", "#text": "Code général des impôts, CGI. - art. 54 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305199", "@num": "655", "#text": "Code général des impôts, CGI. - art. 655 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448220", "@num": "72 D", "#text": "Code général des impôts, CGI. - art. 72 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815827", "@num": "72 D bis", "#text": "Code général des impôts, CGI. - art. 72 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868402", "@num": "793 bis", "#text": "Code général des impôts, CGI. - art. 793 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305474", "@num": "793 quater", "#text": "Code général des impôts, CGI. - art. 793 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654712", "@num": "795 A", "#text": "Code général des impôts, CGI. - art. 795 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668471", "@num": "102 Z", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343100", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301341", "@num": "50 undecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050370559", "@num": "L612-20", "#text": "Code monétaire et financier - art. L612-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000048837021", "@num": "L208", "#text": "Livre des procédures fiscales - art. L208 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029066133", "@num": "L209", "#text": "Livre des procédures fiscales - art. L209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049633806", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037312536", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639434", "@num": "L62 B", "#text": "Livre des procédures fiscales - art. L62 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037309554", "@num": "L62 C", "#text": "Livre des procédures fiscales - art. L62 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147309", "@fin": "2999-01-01", "#text": "A : Intérêt de retard", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049237013", "@fin": "1954-08-17", "@num": "1727", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049489929", "@fin": "1979-07-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "1954-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312875", "@fin": "1987-07-09", "@num": "1727", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312876", "@fin": "2006-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312877", "@fin": "2005-12-31", "@num": "1727", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312878", "@fin": "2006-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312879", "@fin": "2007-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312880", "@fin": "2009-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052229", "@fin": "2010-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641325", "@fin": "2011-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410038", "@fin": "2013-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947151", "@fin": "2015-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355562", "@fin": "2017-12-30", "@num": "1727", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030042948", "@fin": "2015-12-31", "@num": "1727", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365164", "@fin": "2018-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428673", "@fin": "2018-08-12", "@num": "1727", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312401", "@fin": "2022-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044992184", "@fin": "2999-01-01", "@num": "1727", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Toute somme, dont l'établissement ou le recouvrement incombe à la direction générale des impôts, qui n'a pas été acquittée dans le délai légal donne lieu au versement d'un intérêt de retard. A cet intérêt s'ajoutent, le cas échéant, les sanctions prévues au présent code.
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II. - L'intérêt de retard n'est pas dû :
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1° Lorsque sont applicables les sanctions prévues aux articles 1791 à 1825 F ;
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2° Au titre des éléments d'imposition pour lesquels un contribuable fait connaître, par une indication expresse portée sur la déclaration ou l'acte, ou dans une note annexée, les motifs de droit ou de fait qui le conduisent à ne pas les mentionner en totalité ou en partie, ou à leur donner une qualification qui entraînerait, si elle était fondée, une taxation atténuée, ou fait état de déductions qui sont ultérieurement reconnues injustifiées ;
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3° Sauf manquement délibéré, lorsque l'insuffisance des chiffres déclarés, appréciée pour chaque bien, n'excède pas le dixième de la base d'imposition en ce qui concerne les droits d'enregistrement ou la taxe de publicité foncière ;
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4° Sauf manquement délibéré, lorsque l'insuffisance des chiffres déclarés n'excède pas le vingtième de la base d'imposition en ce qui concerne l'impôt sur le revenu et l'impôt sur les sociétés.
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Sont assimilées à une insuffisance de déclaration lorsqu'elles ne sont pas justifiées :
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a. Les dépenses de tenue de comptabilité et d'adhésion à un centre de gestion ou à une association agréés ouvrant droit à la réduction d'impôt prévue à l'article 199 quater B ;
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b. Les charges ouvrant droit aux réductions d'impôt prévues à l'article 199 septies ;
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c. Les dépenses ouvrant droit aux crédits d'impôts prévus aux articles 200 quater et 200 quater A ;
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d. Les dépenses de recherche et de formation professionnelle ouvrant droit aux crédits d'impôt prévus aux articles 244 quater B et 244 quater C.
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En cas de rectifications apportées aux résultats des sociétés appartenant à des groupes mentionnés à l'article 223 A, l'insuffisance des chiffres déclarés s'apprécie pour chaque société.
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III. - Le taux de l'intérêt de retard est de 0,75 % par mois. Il s'applique sur le montant des sommes mises à la charge du contribuable ou dont le versement a été différé.
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IV. - 1° L'intérêt de retard est calculé à compter du premier jour du mois suivant celui au cours duquel l'impôt devait être acquitté jusqu'au dernier jour du mois du paiement.
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Toutefois, en matière d'impôt sur le revenu et à l'exception de l'impôt afférent aux plus-values réalisées sur les biens mentionnés aux articles 150 U à 150 UB, le point de départ du calcul de l'intérêt de retard est le 1er juillet de l'année suivant celle au titre de laquelle l'imposition est établie.
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En cas d'imposition établie dans les conditions fixées aux articles 201 à 204, le point de départ du calcul de l'intérêt de retard est le premier jour du quatrième mois suivant celui de l'expiration du délai de déclaration.
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2° L'intérêt de retard cesse d'être décompté lorsque la majoration prévue à l'article 1730 est applicable.
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3° Lorsqu'il est fait application de l'article 1728, le décompte de l'intérêt de retard est arrêté au dernier jour du mois de la proposition de rectification ou du mois au cours duquel la déclaration ou l'acte a été déposé.
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4° Lorsqu'il est fait application de l'article 1729, le décompte de l'intérêt de retard est arrêté au dernier jour du mois de la proposition de rectification ou, en cas d'échelonnement des impositions supplémentaires, du mois au cours duquel le rôle doit être mis en recouvrement.
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5° En cas de retard de paiement d'une somme devant être acquittée auprès d'un comptable de la direction générale des impôts, l'intérêt de retard est calculé à compter du premier jour du mois qui suit la date limite de dépôt de la déclaration ou de l'acte comportant reconnaissance par le contribuable de sa dette ou, à défaut, la réception de l'avis de mise en recouvrement émis par le comptable. Pour toute somme devant être acquittée sans déclaration préalable, l'intérêt est calculé à partir du premier jour du mois suivant celui au cours duquel le principal aurait dû être acquitté jusqu'au dernier jour du mois du paiement.
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6° Lorsqu'il est fait application de l'article L. 188 A du livre des procédures fiscales, le décompte de l'intérêt de retard est arrêté au dernier jour du mois de la proposition de rectification intervenue dans le délai initial de reprise ou, à défaut, au dernier jour de ce délai.
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7° En cas de manquement aux engagements pris en application du b du 2° du 2 de l'article 793, l'intérêt de retard est décompté au taux prévu au III pour les cinq premières annuités de retard, ce taux étant pour les annuités suivantes réduit respectivement d'un cinquième, d'un quart ou d'un tiers selon que le manquement est constaté avant l'expiration de la dixième, vingtième ou trentième année suivant la mutation.
\n
8° Lorsque la convention prévue au premier alinéa de l'article 795 A prend fin dans les conditions définies par les dispositions types mentionnées au même alinéa, l'intérêt de retard est calculé à compter du premier jour du mois suivant celui au cours duquel la convention a pris fin.
" } }, "LEGIARTI000006312878": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1727", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2006-01-01", "DATE_DEBUT": "2005-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006312878", "URL": "article/LEGI/ARTI/00/00/06/31/28/LEGIARTI000006312878.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAACGIXXXX1727AAXXXXXAD" } }, "NOTA": { "CONTENU": "
NOTA Loi 2005-1719 2005-12-30 art. 29 V Finances pour 2006 :
\n dispositions d'application.
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000023173527", "#text": "Arrêté du 25 novembre 2010 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023172944", "@nortexte": "BCRE1030104A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-25" }, { "@id": "LEGIARTI000027224860", "#text": "Arrêté du 12 mars 2013 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027221928", "@nortexte": "ETLL1304817A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-03-12" }, { "#text": "CGI Livre des procédures fiscales L188 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Code général des impôts, CGI 1791 à 1825, annexe, 199 quater, 199 septies, 200 quater, 244 quater, 223, 150 à 150, 201 à 204, 1730, 1728, 1729, 793, 795, 29", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006322436", "@num": "29", "#text": "Loi n°2005-1719 du 30 décembre 2005 - art. 29 (V) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000634802", "@nortexte": "ECOX0500239L", "@numtexte": "2005-1719", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322622", "@num": "28", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 28 (V) JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000006322668", "@num": "71", "#text": "Loi n°2005-1720 du 30 décembre 2005 - art. 71 () JORF 31 décembre 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000813882", "@nortexte": "ECOX0500273L", "@numtexte": "2005-1720", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2005-12-30" }, { "@id": "LEGIARTI000020042337", "@num": "93", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 93 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000020042173", "@num": "94", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 94 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000020042175", "@num": "95", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000023381171", "@num": "2", "#text": "LOI n°2009-1673 du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000032156845", "@num": "3", "#text": "Décret n°2016-268 du 4 mars 2016 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032154777", "@nortexte": "DEVT1517814D", "@numtexte": "2016-268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-04" }, { "@id": "LEGIARTI000033627903", "#text": "Arrêté du 22 novembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033624756", "@nortexte": "ECFE1622351A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-22" }, { "@id": "LEGIARTI000043394048", "@num": "6", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000044604055", "@num": "L172-4", "#text": "Code des impositions sur les biens et services - art. L172-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806685", "@num": "1", "#text": "Décret n°2023-1324 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048727774", "@nortexte": "ECOE2208458D", "@numtexte": "2023-1324", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000032193259", "@num": "R452-25-5", "#text": "Code de la construction et de l'habitation. - art. R452-25-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021851187", "@num": "L310-12-4", "#text": "Code des assurances - art. L310-12-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033965043", "@num": "R1261-8", "#text": "Code des transports - art. R1261-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047303463", "@num": "L2224-31", "#text": "Code général des collectivités territoriales - art. L2224-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611735", "@num": "1456", "#text": "Code général des impôts, CGI. - art. 1456 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031762462", "@num": "150-0 B quater", "#text": "Code général des impôts, CGI. - art. 150-0 B quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470421", "@num": "150-0 B ter", "#text": "Code général des impôts, CGI. - art. 150-0 B ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429140", "@num": "150-0 C", "#text": "Code général des impôts, CGI. - art. 150-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946869", "@num": "150-0 D bis", "#text": "Code général des impôts, CGI. - art. 150-0 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597182", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050125550", "@num": "1609 quatervicies A", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981460", "@num": "1691 bis", "#text": "Code général des impôts, CGI. - art. 1691 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201890", "@num": "1693 bis", "#text": "Code général des impôts, CGI. - art. 1693 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822941", "@num": "1693 quater", "#text": "Code général des impôts, CGI. - art. 1693 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020355806", "@num": "1693 quinquies", "#text": "Code général des impôts, CGI. - art. 1693 quinquies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201885", "@num": "1693 sexies", "#text": "Code général des impôts, CGI. - art. 1693 sexies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428719", "@num": "1716 bis", "#text": "Code général des impôts, CGI. - art. 1716 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042472", "@num": "1723 decies", "#text": "Code général des impôts, CGI. - art. 1723 decies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178498", "@num": "1723 quater", "#text": "Code général des impôts, CGI. - art. 1723 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986386", "@num": "1727-0 A", "#text": "Code général des impôts, CGI. - art. 1727-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988199", "@num": "1731 A", "#text": "Code général des impôts, CGI. - art. 1731 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355548", "@num": "1731 A bis", "#text": "Code général des impôts, CGI. - art. 1731 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845652", "@num": "1757", "#text": "Code général des impôts, CGI. - art. 1757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035225961", "@num": "1759", "#text": "Code général des impôts, CGI. - art. 1759 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023410036", "@num": "1784", "#text": "Code général des impôts, CGI. - art. 1784 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314342", "@num": "1785", "#text": "Code général des impôts, CGI. - art. 1785 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021470", "@num": "1840 G ter", "#text": "Code général des impôts, CGI. - art. 1840 G ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637964", "@num": "1840 X", "#text": "Code général des impôts, CGI. - art. 1840 X (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637025", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024687", "@num": "214", "#text": "Code général des impôts, CGI. - art. 214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303515", "@num": "217 decies", "#text": "Code général des impôts, CGI. - art. 217 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795426", "@num": "217 terdecies", "#text": "Code général des impôts, CGI. - art. 217 terdecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303907", "@num": "235 ter XA", "#text": "Code général des impôts, CGI. - art. 235 ter XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035997087", "@num": "235 ter ZCA", "#text": "Code général des impôts, CGI. - art. 235 ter ZCA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989952", "@num": "235 ter ZD", "#text": "Code général des impôts, CGI. - art. 235 ter ZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720129", "@num": "237 bis A", "#text": "Code général des impôts, CGI. - art. 237 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947364", "@num": "238 sexdecies", "#text": "Code général des impôts, CGI. - art. 238 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872963", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662398", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844030", "@num": "39 bis A", "#text": "Code général des impôts, CGI. - art. 39 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518410", "@num": "39 ter", "#text": "Code général des impôts, CGI. - art. 39 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302335", "@num": "39 ter B", "#text": "Code général des impôts, CGI. - art. 39 ter B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913786", "@num": "44 septies", "#text": "Code général des impôts, CGI. - art. 44 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946434", "@num": "54 sexies", "#text": "Code général des impôts, CGI. - art. 54 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305199", "@num": "655", "#text": "Code général des impôts, CGI. - art. 655 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448220", "@num": "72 D", "#text": "Code général des impôts, CGI. - art. 72 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815827", "@num": "72 D bis", "#text": "Code général des impôts, CGI. - art. 72 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868402", "@num": "793 bis", "#text": "Code général des impôts, CGI. - art. 793 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305474", "@num": "793 quater", "#text": "Code général des impôts, CGI. - art. 793 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654712", "@num": "795 A", "#text": "Code général des impôts, CGI. - art. 795 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668471", "@num": "102 Z", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343100", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301341", "@num": "50 undecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050370559", "@num": "L612-20", "#text": "Code monétaire et financier - art. L612-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837021", "@num": "L208", "#text": "Livre des procédures fiscales - art. L208 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029066133", "@num": "L209", "#text": "Livre des procédures fiscales - art. L209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049633806", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037312536", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639434", "@num": "L62 B", "#text": "Livre des procédures fiscales - art. L62 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037309554", "@num": "L62 C", "#text": "Livre des procédures fiscales - art. L62 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147309", "@fin": "2999-01-01", "#text": "A : Intérêt de retard", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049237013", "@fin": "1954-08-17", "@num": "1727", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049489929", "@fin": "1979-07-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "1954-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312875", "@fin": "1987-07-09", "@num": "1727", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312876", "@fin": "2006-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312877", "@fin": "2005-12-31", "@num": "1727", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312878", "@fin": "2006-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312879", "@fin": "2007-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312880", "@fin": "2009-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052229", "@fin": "2010-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641325", "@fin": "2011-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410038", "@fin": "2013-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947151", "@fin": "2015-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355562", "@fin": "2017-12-30", "@num": "1727", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030042948", "@fin": "2015-12-31", "@num": "1727", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365164", "@fin": "2018-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428673", "@fin": "2018-08-12", "@num": "1727", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312401", "@fin": "2022-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044992184", "@fin": "2999-01-01", "@num": "1727", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Toute somme, dont l'établissement ou le recouvrement incombe à la direction générale des impôts, qui n'a pas été acquittée dans le délai légal donne lieu au versement d'un intérêt de retard. A cet intérêt s'ajoutent, le cas échéant, les sanctions prévues au présent code.
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II. - L'intérêt de retard n'est pas dû :
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1° Lorsque sont applicables les sanctions prévues aux articles 1791 à 1825 F ;
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2° Au titre des éléments d'imposition pour lesquels un contribuable fait connaître, par une indication expresse portée sur la déclaration ou l'acte, ou dans une note annexée, les motifs de droit ou de fait qui le conduisent à ne pas les mentionner en totalité ou en partie, ou à leur donner une qualification qui entraînerait, si elle était fondée, une taxation atténuée, ou fait état de déductions qui sont ultérieurement reconnues injustifiées ;
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3° Sauf manquement délibéré, lorsque l'insuffisance des chiffres déclarés, appréciée pour chaque bien, n'excède pas le dixième de la base d'imposition en ce qui concerne les droits d'enregistrement ou la taxe de publicité foncière ;
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4° Sauf manquement délibéré, lorsque l'insuffisance des chiffres déclarés n'excède pas le vingtième de la base d'imposition en ce qui concerne l'impôt sur le revenu et l'impôt sur les sociétés.
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Sont assimilées à une insuffisance de déclaration lorsqu'elles ne sont pas justifiées :
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a. Les dépenses de tenue de comptabilité et d'adhésion à un centre de gestion ou à une association agréés ouvrant droit à la réduction d'impôt prévue à l'article 199 quater B ;
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b. Les charges ouvrant droit aux réductions d'impôt prévues à l'article 199 septies ;
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c. Les dépenses ouvrant droit aux crédits d'impôts prévus aux articles 200 quater et 200 quater A ;
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d. Les dépenses de recherche et de formation professionnelle ouvrant droit aux crédits d'impôt prévus aux articles 244 quater B et 244 quater C.
\n
En cas de rectifications apportées aux résultats des sociétés appartenant à des groupes mentionnés à l'article 223 A, l'insuffisance des chiffres déclarés s'apprécie pour chaque société.
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III. - Le taux de l'intérêt de retard est de 0,40 % par mois. Il s'applique sur le montant des sommes mises à la charge du contribuable ou dont le versement a été différé.
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IV. - 1° L'intérêt de retard est calculé à compter du premier jour du mois suivant celui au cours duquel l'impôt devait être acquitté jusqu'au dernier jour du mois du paiement.
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Toutefois, en matière d'impôt sur le revenu et à l'exception de l'impôt afférent aux plus-values réalisées sur les biens mentionnés aux articles 150 U à 150 UC, le point de départ du calcul de l'intérêt de retard est le 1er juillet de l'année suivant celle au titre de laquelle l'imposition est établie.
\n
En cas d'imposition établie dans les conditions fixées aux articles 201 à 204, le point de départ du calcul de l'intérêt de retard est le premier jour du quatrième mois suivant celui de l'expiration du délai de déclaration.
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2° L'intérêt de retard cesse d'être décompté lorsque la majoration prévue à l'article 1730 est applicable.
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3° Lorsqu'il est fait application de l'article 1728, le décompte de l'intérêt de retard est arrêté au dernier jour du mois de la proposition de rectification ou du mois au cours duquel la déclaration ou l'acte a été déposé.
\n
4° Lorsqu'il est fait application de l'article 1729, le décompte de l'intérêt de retard est arrêté au dernier jour du mois de la proposition de rectification ou, en cas d'échelonnement des impositions supplémentaires, du mois au cours duquel le rôle doit être mis en recouvrement.
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5° En cas de retard de paiement d'une somme devant être acquittée auprès d'un comptable de la direction générale des impôts, l'intérêt de retard est calculé à compter du premier jour du mois qui suit la date limite de dépôt de la déclaration ou de l'acte comportant reconnaissance par le contribuable de sa dette ou, à défaut, la réception de l'avis de mise en recouvrement émis par le comptable. Pour toute somme devant être acquittée sans déclaration préalable, l'intérêt est calculé à partir du premier jour du mois suivant celui au cours duquel le principal aurait dû être acquitté jusqu'au dernier jour du mois du paiement.
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6° Lorsqu'il est fait application de l'article L. 188 A du livre des procédures fiscales, le décompte de l'intérêt de retard est arrêté au dernier jour du mois de la proposition de rectification intervenue dans le délai initial de reprise ou, à défaut, au dernier jour de ce délai.
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7° En cas de manquement aux engagements pris en application des b du 2° et 7° du 2 de l'article 793, l'intérêt de retard est décompté au taux prévu au III pour les cinq premières annuités de retard, ce taux étant pour les annuités suivantes réduit respectivement d'un cinquième, d'un quart ou d'un tiers selon que le manquement est constaté avant l'expiration de la dixième, vingtième ou trentième année suivant la mutation.
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8° Lorsque la convention prévue au premier alinéa de l'article 795 A prend fin dans les conditions définies par les dispositions types mentionnées au même alinéa, l'intérêt de retard est calculé à compter du premier jour du mois suivant celui au cours duquel la convention a pris fin.
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L172-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806685", "@num": "1", "#text": "Décret n°2023-1324 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048727774", "@nortexte": "ECOE2208458D", "@numtexte": "2023-1324", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000032193259", "@num": "R452-25-5", "#text": "Code de la construction et de l'habitation. - art. R452-25-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021851187", "@num": "L310-12-4", "#text": "Code des assurances - art. L310-12-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033965043", "@num": "R1261-8", "#text": "Code des transports - art. R1261-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047303463", "@num": "L2224-31", "#text": "Code général des collectivités territoriales - art. L2224-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611735", "@num": "1456", "#text": "Code général des impôts, CGI. - art. 1456 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031762462", "@num": "150-0 B quater", "#text": "Code général des impôts, CGI. - art. 150-0 B quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470421", "@num": "150-0 B ter", "#text": "Code général des impôts, CGI. - art. 150-0 B ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429140", "@num": "150-0 C", "#text": "Code général des impôts, CGI. - art. 150-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946869", "@num": "150-0 D bis", "#text": "Code général des impôts, CGI. - art. 150-0 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597182", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050125550", "@num": "1609 quatervicies A", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981460", "@num": "1691 bis", "#text": "Code général des impôts, CGI. - art. 1691 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201890", "@num": "1693 bis", "#text": "Code général des impôts, CGI. - art. 1693 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822941", "@num": "1693 quater", "#text": "Code général des impôts, CGI. - art. 1693 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020355806", "@num": "1693 quinquies", "#text": "Code général des impôts, CGI. - art. 1693 quinquies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201885", "@num": "1693 sexies", "#text": "Code général des impôts, CGI. - art. 1693 sexies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428719", "@num": "1716 bis", "#text": "Code général des impôts, CGI. - art. 1716 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042472", "@num": "1723 decies", "#text": "Code général des impôts, CGI. - art. 1723 decies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178498", "@num": "1723 quater", "#text": "Code général des impôts, CGI. - art. 1723 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986386", "@num": "1727-0 A", "#text": "Code général des impôts, CGI. - art. 1727-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988199", "@num": "1731 A", "#text": "Code général des impôts, CGI. - art. 1731 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355548", "@num": "1731 A bis", "#text": "Code général des impôts, CGI. - art. 1731 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845652", "@num": "1757", "#text": "Code général des impôts, CGI. - art. 1757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035225961", "@num": "1759", "#text": "Code général des impôts, CGI. - art. 1759 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023410036", "@num": "1784", "#text": "Code général des impôts, CGI. - art. 1784 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314342", "@num": "1785", "#text": "Code général des impôts, CGI. - art. 1785 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021470", "@num": "1840 G ter", "#text": "Code général des impôts, CGI. - art. 1840 G ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637964", "@num": "1840 X", "#text": "Code général des impôts, CGI. - art. 1840 X (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637025", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024687", "@num": "214", "#text": "Code général des impôts, CGI. - art. 214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303515", "@num": "217 decies", "#text": "Code général des impôts, CGI. - art. 217 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795426", "@num": "217 terdecies", "#text": "Code général des impôts, CGI. - art. 217 terdecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303907", "@num": "235 ter XA", "#text": "Code général des impôts, CGI. - art. 235 ter XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035997087", "@num": "235 ter ZCA", "#text": "Code général des impôts, CGI. - art. 235 ter ZCA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989952", "@num": "235 ter ZD", "#text": "Code général des impôts, CGI. - art. 235 ter ZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720129", "@num": "237 bis A", "#text": "Code général des impôts, CGI. - art. 237 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947364", "@num": "238 sexdecies", "#text": "Code général des impôts, CGI. - art. 238 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872963", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662398", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844030", "@num": "39 bis A", "#text": "Code général des impôts, CGI. - art. 39 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518410", "@num": "39 ter", "#text": "Code général des impôts, CGI. - art. 39 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302335", "@num": "39 ter B", "#text": "Code général des impôts, CGI. - art. 39 ter B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913786", "@num": "44 septies", "#text": "Code général des impôts, CGI. - art. 44 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946434", "@num": "54 sexies", "#text": "Code général des impôts, CGI. - art. 54 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305199", "@num": "655", "#text": "Code général des impôts, CGI. - art. 655 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448220", "@num": "72 D", "#text": "Code général des impôts, CGI. - art. 72 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815827", "@num": "72 D bis", "#text": "Code général des impôts, CGI. - art. 72 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868402", "@num": "793 bis", "#text": "Code général des impôts, CGI. - art. 793 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305474", "@num": "793 quater", "#text": "Code général des impôts, CGI. - art. 793 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654712", "@num": "795 A", "#text": "Code général des impôts, CGI. - art. 795 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668471", "@num": "102 Z", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343100", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301341", "@num": "50 undecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050370559", "@num": "L612-20", "#text": "Code monétaire et financier - art. L612-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000048837021", "@num": "L208", "#text": "Livre des procédures fiscales - art. L208 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029066133", "@num": "L209", "#text": "Livre des procédures fiscales - art. L209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049633806", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037312536", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639434", "@num": "L62 B", "#text": "Livre des procédures fiscales - art. L62 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037309554", "@num": "L62 C", "#text": "Livre des procédures fiscales - art. 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I. - Toute somme, dont l'établissement ou le recouvrement incombe à la direction générale des impôts, qui n'a pas été acquittée dans le délai légal donne lieu au versement d'un intérêt de retard. A cet intérêt s'ajoutent, le cas échéant, les sanctions prévues au présent code.
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II. - L'intérêt de retard n'est pas dû :
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1 Lorsque sont applicables les sanctions prévues aux articles 1791 à 1825 F ;
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2 Au titre des éléments d'imposition pour lesquels un contribuable fait connaître, par une indication expresse portée sur la déclaration ou l'acte, ou dans une note annexée, les motifs de droit ou de fait qui le conduisent à ne pas les mentionner en totalité ou en partie, ou à leur donner une qualification qui entraînerait, si elle était fondée, une taxation atténuée, ou fait état de déductions qui sont ultérieurement reconnues injustifiées ;
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3 Sauf manquement délibéré, lorsque l'insuffisance des chiffres déclarés, appréciée pour chaque bien, n'excède pas le dixième de la base d'imposition en ce qui concerne les droits d'enregistrement ou la taxe de publicité foncière ;
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4 Sauf manquement délibéré, lorsque l'insuffisance des chiffres déclarés n'excède pas le vingtième de la base d'imposition en ce qui concerne l'impôt sur le revenu et l'impôt sur les sociétés.
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Sont assimilées à une insuffisance de déclaration lorsqu'elles ne sont pas justifiées :
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a. Les dépenses de tenue de comptabilité et d'adhésion à un centre de gestion ou à une association agréés ouvrant droit à la réduction d'impôt prévue à l'article 199 quater B ;
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b. Les charges ouvrant droit aux réductions d'impôt prévues à l'article 199 septies ;
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c. Les dépenses ouvrant droit aux crédits d'impôts prévus aux articles 200 quater et 200 quater A ;
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d. Les dépenses de recherche et de formation professionnelle ouvrant droit aux crédits d'impôt prévus aux articles 244 quater B et 244 quater C.
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En cas de rectifications apportées aux résultats des sociétés appartenant à des groupes mentionnés à l'article 223 A, l'insuffisance des chiffres déclarés s'apprécie pour chaque société.
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III. - Le taux de l'intérêt de retard est de 0,40 % par mois. Il s'applique sur le montant des sommes mises à la charge du contribuable ou dont le versement a été différé.
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IV. - 1 L'intérêt de retard est calculé à compter du premier jour du mois suivant celui au cours duquel l'impôt devait être acquitté jusqu'au dernier jour du mois du paiement.
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Toutefois, en matière d'impôt sur le revenu et à l'exception de l'impôt afférent aux plus-values réalisées sur les biens mentionnés aux articles 150 U à 150 UC, le point de départ du calcul de l'intérêt de retard est le 1er juillet de l'année suivant celle au titre de laquelle l'imposition est établie.
\n
En cas d'imposition établie dans les conditions fixées aux articles 201 à 204, le point de départ du calcul de l'intérêt de retard est le premier jour du quatrième mois suivant celui de l'expiration du délai de déclaration.
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2 L'intérêt de retard cesse d'être décompté lorsque la majoration prévue à l'article 1730 est applicable.
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3 Lorsqu'il est fait application de l'article 1728, le décompte de l'intérêt de retard est arrêté au dernier jour du mois de la proposition de rectification ou du mois au cours duquel la déclaration ou l'acte a été déposé.
\n
4 Lorsqu'il est fait application de l'article 1729, le décompte de l'intérêt de retard est arrêté au dernier jour du mois de la proposition de rectification ou, en cas d'échelonnement des impositions supplémentaires, du mois au cours duquel le rôle doit être mis en recouvrement.
\n
5 En cas de retard de paiement d'une somme devant être acquittée auprès d'un comptable de la direction générale des impôts, l'intérêt de retard est calculé à compter du premier jour du mois qui suit la date limite de dépôt de la déclaration ou de l'acte comportant reconnaissance par le contribuable de sa dette ou, à défaut, la réception de l'avis de mise en recouvrement émis par le comptable. Pour toute somme devant être acquittée sans déclaration préalable, l'intérêt est calculé à partir du premier jour du mois suivant celui au cours duquel le principal aurait dû être acquitté jusqu'au dernier jour du mois du paiement.
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6 Lorsqu'il est fait application de l'article L. 188 A du livre des procédures fiscales, le décompte de l'intérêt de retard est arrêté au dernier jour du mois de la proposition de rectification intervenue dans le délai initial de reprise ou, à défaut, au dernier jour de ce délai.
\n
7 En cas de manquement aux engagements pris en application des b du 2° et 7° du 2 de l'article 793, l'intérêt de retard est décompté au taux prévu au III pour les cinq premières annuités de retard, ce taux étant pour les annuités suivantes réduit respectivement d'un cinquième, d'un quart ou d'un tiers selon que le manquement est constaté avant l'expiration de la dixième, vingtième ou trentième année suivant la mutation.
\n
8 Lorsque la convention prévue au premier alinéa de l'article 795 A prend fin dans les conditions définies par les dispositions types mentionnées au même alinéa, l'intérêt de retard est calculé à compter du premier jour du mois suivant celui au cours duquel la convention a pris fin.
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art. 150-0 B ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429140", "@num": "150-0 C", "#text": "Code général des impôts, CGI. - art. 150-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946869", "@num": "150-0 D bis", "#text": "Code général des impôts, CGI. - art. 150-0 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597182", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050125550", "@num": "1609 quatervicies A", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981460", "@num": "1691 bis", "#text": "Code général des impôts, CGI. - art. 1691 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201890", "@num": "1693 bis", "#text": "Code général des impôts, CGI. - art. 1693 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822941", "@num": "1693 quater", "#text": "Code général des impôts, CGI. - art. 1693 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020355806", "@num": "1693 quinquies", "#text": "Code général des impôts, CGI. - art. 1693 quinquies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201885", "@num": "1693 sexies", "#text": "Code général des impôts, CGI. - art. 1693 sexies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428719", "@num": "1716 bis", "#text": "Code général des impôts, CGI. - art. 1716 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042472", "@num": "1723 decies", "#text": "Code général des impôts, CGI. - art. 1723 decies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178498", "@num": "1723 quater", "#text": "Code général des impôts, CGI. - art. 1723 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986386", "@num": "1727-0 A", "#text": "Code général des impôts, CGI. - art. 1727-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988199", "@num": "1731 A", "#text": "Code général des impôts, CGI. - art. 1731 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355548", "@num": "1731 A bis", "#text": "Code général des impôts, CGI. - art. 1731 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845652", "@num": "1757", "#text": "Code général des impôts, CGI. - art. 1757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035225961", "@num": "1759", "#text": "Code général des impôts, CGI. - art. 1759 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023410036", "@num": "1784", "#text": "Code général des impôts, CGI. - art. 1784 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314342", "@num": "1785", "#text": "Code général des impôts, CGI. - art. 1785 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021470", "@num": "1840 G ter", "#text": "Code général des impôts, CGI. - art. 1840 G ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637964", "@num": "1840 X", "#text": "Code général des impôts, CGI. - art. 1840 X (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637025", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024687", "@num": "214", "#text": "Code général des impôts, CGI. - art. 214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303515", "@num": "217 decies", "#text": "Code général des impôts, CGI. - art. 217 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795426", "@num": "217 terdecies", "#text": "Code général des impôts, CGI. - art. 217 terdecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303907", "@num": "235 ter XA", "#text": "Code général des impôts, CGI. - art. 235 ter XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035997087", "@num": "235 ter ZCA", "#text": "Code général des impôts, CGI. - art. 235 ter ZCA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989952", "@num": "235 ter ZD", "#text": "Code général des impôts, CGI. - art. 235 ter ZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720129", "@num": "237 bis A", "#text": "Code général des impôts, CGI. - art. 237 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947364", "@num": "238 sexdecies", "#text": "Code général des impôts, CGI. - art. 238 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872963", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662398", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844030", "@num": "39 bis A", "#text": "Code général des impôts, CGI. - art. 39 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518410", "@num": "39 ter", "#text": "Code général des impôts, CGI. - art. 39 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302335", "@num": "39 ter B", "#text": "Code général des impôts, CGI. - art. 39 ter B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913786", "@num": "44 septies", "#text": "Code général des impôts, CGI. - art. 44 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946434", "@num": "54 sexies", "#text": "Code général des impôts, CGI. - art. 54 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305199", "@num": "655", "#text": "Code général des impôts, CGI. - art. 655 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448220", "@num": "72 D", "#text": "Code général des impôts, CGI. - art. 72 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815827", "@num": "72 D bis", "#text": "Code général des impôts, CGI. - art. 72 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868402", "@num": "793 bis", "#text": "Code général des impôts, CGI. - art. 793 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305474", "@num": "793 quater", "#text": "Code général des impôts, CGI. - art. 793 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654712", "@num": "795 A", "#text": "Code général des impôts, CGI. - art. 795 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668471", "@num": "102 Z", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343100", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301341", "@num": "50 undecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050370559", "@num": "L612-20", "#text": "Code monétaire et financier - art. L612-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000048837021", "@num": "L208", "#text": "Livre des procédures fiscales - art. L208 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029066133", "@num": "L209", "#text": "Livre des procédures fiscales - art. L209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049633806", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037312536", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639434", "@num": "L62 B", "#text": "Livre des procédures fiscales - art. L62 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037309554", "@num": "L62 C", "#text": "Livre des procédures fiscales - art. L62 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315434", "@num": "L188 A", "#text": "Livre des procédures fiscales - art. L188 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147309", "@fin": "2999-01-01", "#text": "A : Intérêt de retard", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049237013", "@fin": "1954-08-17", "@num": "1727", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049489929", "@fin": "1979-07-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "1954-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312875", "@fin": "1987-07-09", "@num": "1727", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312876", "@fin": "2006-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312877", "@fin": "2005-12-31", "@num": "1727", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312878", "@fin": "2006-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312879", "@fin": "2007-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312880", "@fin": "2009-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052229", "@fin": "2010-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641325", "@fin": "2011-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410038", "@fin": "2013-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947151", "@fin": "2015-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355562", "@fin": "2017-12-30", "@num": "1727", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030042948", "@fin": "2015-12-31", "@num": "1727", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365164", "@fin": "2018-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428673", "@fin": "2018-08-12", "@num": "1727", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312401", "@fin": "2022-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044992184", "@fin": "2999-01-01", "@num": "1727", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
I. - Toute somme, dont l'établissement ou le recouvrement incombe à la direction générale des impôts, qui n'a pas été acquittée dans le délai légal donne lieu au versement d'un intérêt de retard. A cet intérêt s'ajoutent, le cas échéant, les sanctions prévues au présent code.
\n
II. - L'intérêt de retard n'est pas dû :
\n
1. Lorsque sont applicables les sanctions prévues aux articles 1791 à 1825 F ;
\n
2. Au titre des éléments d'imposition pour lesquels un contribuable fait connaître, par une indication expresse portée sur la déclaration ou l'acte, ou dans une note annexée, les motifs de droit ou de fait qui le conduisent à ne pas les mentionner en totalité ou en partie, ou à leur donner une qualification qui entraînerait, si elle était fondée, une taxation atténuée, ou fait état de déductions qui sont ultérieurement reconnues injustifiées ;
\n
3. Sauf manquement délibéré, lorsque l'insuffisance des chiffres déclarés, appréciée pour chaque bien, n'excède pas le dixième de la base d'imposition en ce qui concerne les droits d'enregistrement ou la taxe de publicité foncière ;
\n
4. Sauf manquement délibéré, lorsque l'insuffisance des chiffres déclarés n'excède pas le vingtième de la base d'imposition en ce qui concerne l'impôt sur le revenu et l'impôt sur les sociétés.
\n
Sont assimilées à une insuffisance de déclaration lorsqu'elles ne sont pas justifiées :
\n
a. les dépenses de tenue de comptabilité et d'adhésion à un centre de gestion ou à une association agréés ouvrant droit à la réduction d'impôt prévue à l'article 199 quater B ;
\n
b. les charges ouvrant droit aux réductions d'impôt prévues à l'article 199 septies ;
\n
c. les dépenses ouvrant droit aux crédits d'impôts prévus aux articles 200 quater et 200 quater A ;
\n
d. les dépenses de recherche ouvrant droit au crédit d'impôt prévu à l'article 244 quater B.
\n
En cas de rectifications apportées aux résultats des sociétés appartenant à des groupes mentionnés à l'article 223 A, l'insuffisance des chiffres déclarés s'apprécie pour chaque société.
\n
III. - Le taux de l'intérêt de retard est de 0,40 % par mois. Il s'applique sur le montant des sommes mises à la charge du contribuable ou dont le versement a été différé.
\n
IV. - 1. L'intérêt de retard est calculé à compter du premier jour du mois suivant celui au cours duquel l'impôt devait être acquitté jusqu'au dernier jour du mois du paiement.
\n
Toutefois, en matière d'impôt sur le revenu et à l'exception de l'impôt afférent aux plus-values réalisées sur les biens mentionnés aux articles 150 U à 150 UC, le point de départ du calcul de l'intérêt de retard est le 1er juillet de l'année suivant celle au titre de laquelle l'imposition est établie.
\n
En cas d'imposition établie dans les conditions fixées aux articles 201 à 204, le point de départ du calcul de l'intérêt de retard est le premier jour du quatrième mois suivant celui de l'expiration du délai de déclaration.
\n
2. L'intérêt de retard cesse d'être décompté lorsque la majoration prévue à l'article 1730 est applicable.
\n
3. Lorsqu'il est fait application de l'article 1728, le décompte de l'intérêt de retard est arrêté au dernier jour du mois de la proposition de rectification ou du mois au cours duquel la déclaration ou l'acte a été déposé.
\n
4. Lorsqu'il est fait application de l'article 1729, le décompte de l'intérêt de retard est arrêté au dernier jour du mois de la proposition de rectification ou, en cas d'échelonnement des impositions supplémentaires, du mois au cours duquel le rôle doit être mis en recouvrement.
\n
5. En cas de retard de paiement d'une somme devant être acquittée auprès d'un comptable de la direction générale des impôts, l'intérêt de retard est calculé à compter du premier jour du mois qui suit la date limite de dépôt de la déclaration ou de l'acte comportant reconnaissance par le contribuable de sa dette ou, à défaut, la réception de l'avis de mise en recouvrement émis par le comptable. Pour toute somme devant être acquittée sans déclaration préalable, l'intérêt est calculé à partir du premier jour du mois suivant celui au cours duquel le principal aurait dû être acquitté jusqu'au dernier jour du mois du paiement.
\n
6. Lorsqu'il est fait application de l'article L. 188 A du livre des procédures fiscales, le décompte de l'intérêt de retard est arrêté au dernier jour du mois de la proposition de rectification intervenue dans le délai initial de reprise ou, à défaut, au dernier jour de ce délai.
\n
7. En cas de manquement aux engagements pris en application des b du 2° et 7° du 2 de l'article 793, l'intérêt de retard est décompté au taux prévu au III pour les cinq premières annuités de retard, ce taux étant pour les annuités suivantes réduit respectivement d'un cinquième, d'un quart ou d'un tiers selon que le manquement est constaté avant l'expiration de la dixième, vingtième ou trentième année suivant la mutation.
\n
8. Lorsque la convention prévue au premier alinéa de l'article 795 A prend fin dans les conditions définies par les dispositions types mentionnées au même alinéa, l'intérêt de retard est calculé à compter du premier jour du mois suivant celui au cours duquel la convention a pris fin.
" } }, "LEGIARTI000020052229": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1727", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2009-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020052229", "URL": "article/LEGI/ARTI/00/00/20/05/22/LEGIARTI000020052229.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

LOI n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008 art. 49 II : le présent article s'applique aux déclarations souscrites à compter du 1er janvier 2009\n.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000020042097", "@num": "49", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000020042337", "@num": "93", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 93 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000020042173", "@num": "94", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 94 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000020042175", "@num": "95", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 95 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@id": "LEGIARTI000023381171", "@num": "2", "#text": "LOI n°2009-1673 du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000023173527", "#text": "Arrêté du 25 novembre 2010 - art. (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023172944", "@nortexte": "BCRE1030104A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-25" }, { "#text": "Code général des impôts, CGI 1791 à 1825, annexe, 199 quater, 199 septies, 200 quater, 244 quater, 223, 150 à 150, 201 à 204, 1730, 1728, 1729, 793, 795", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000027224860", "#text": "Arrêté du 12 mars 2013 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027221928", "@nortexte": "ETLL1304817A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-03-12" }, { "@id": "LEGIARTI000032156845", "@num": "3", "#text": "Décret n°2016-268 du 4 mars 2016 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032154777", "@nortexte": "DEVT1517814D", "@numtexte": "2016-268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-04" }, { "@id": "LEGIARTI000033627903", "#text": "Arrêté du 22 novembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033624756", "@nortexte": "ECFE1622351A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-22" }, { "@id": "LEGIARTI000043394048", "@num": "6", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000044604055", "@num": "L172-4", "#text": "Code des impositions sur les biens et services - art. L172-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806685", "@num": "1", "#text": "Décret n°2023-1324 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048727774", "@nortexte": "ECOE2208458D", "@numtexte": "2023-1324", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000032193259", "@num": "R452-25-5", "#text": "Code de la construction et de l'habitation. - art. R452-25-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021851187", "@num": "L310-12-4", "#text": "Code des assurances - art. L310-12-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033965043", "@num": "R1261-8", "#text": "Code des transports - art. R1261-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047303463", "@num": "L2224-31", "#text": "Code général des collectivités territoriales - art. L2224-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611735", "@num": "1456", "#text": "Code général des impôts, CGI. - art. 1456 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031762462", "@num": "150-0 B quater", "#text": "Code général des impôts, CGI. - art. 150-0 B quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470421", "@num": "150-0 B ter", "#text": "Code général des impôts, CGI. - art. 150-0 B ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429140", "@num": "150-0 C", "#text": "Code général des impôts, CGI. - art. 150-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946869", "@num": "150-0 D bis", "#text": "Code général des impôts, CGI. - art. 150-0 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597182", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050125550", "@num": "1609 quatervicies A", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981460", "@num": "1691 bis", "#text": "Code général des impôts, CGI. - art. 1691 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201890", "@num": "1693 bis", "#text": "Code général des impôts, CGI. - art. 1693 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822941", "@num": "1693 quater", "#text": "Code général des impôts, CGI. - art. 1693 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020355806", "@num": "1693 quinquies", "#text": "Code général des impôts, CGI. - art. 1693 quinquies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201885", "@num": "1693 sexies", "#text": "Code général des impôts, CGI. - art. 1693 sexies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428719", "@num": "1716 bis", "#text": "Code général des impôts, CGI. - art. 1716 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042472", "@num": "1723 decies", "#text": "Code général des impôts, CGI. - art. 1723 decies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178498", "@num": "1723 quater", "#text": "Code général des impôts, CGI. - art. 1723 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986386", "@num": "1727-0 A", "#text": "Code général des impôts, CGI. - art. 1727-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988199", "@num": "1731 A", "#text": "Code général des impôts, CGI. - art. 1731 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355548", "@num": "1731 A bis", "#text": "Code général des impôts, CGI. - art. 1731 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845652", "@num": "1757", "#text": "Code général des impôts, CGI. - art. 1757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035225961", "@num": "1759", "#text": "Code général des impôts, CGI. - art. 1759 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023410036", "@num": "1784", "#text": "Code général des impôts, CGI. - art. 1784 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314342", "@num": "1785", "#text": "Code général des impôts, CGI. - art. 1785 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021470", "@num": "1840 G ter", "#text": "Code général des impôts, CGI. - art. 1840 G ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637964", "@num": "1840 X", "#text": "Code général des impôts, CGI. - art. 1840 X (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637025", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024687", "@num": "214", "#text": "Code général des impôts, CGI. - art. 214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303515", "@num": "217 decies", "#text": "Code général des impôts, CGI. - art. 217 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795426", "@num": "217 terdecies", "#text": "Code général des impôts, CGI. - art. 217 terdecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303907", "@num": "235 ter XA", "#text": "Code général des impôts, CGI. - art. 235 ter XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035997087", "@num": "235 ter ZCA", "#text": "Code général des impôts, CGI. - art. 235 ter ZCA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989952", "@num": "235 ter ZD", "#text": "Code général des impôts, CGI. - art. 235 ter ZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720129", "@num": "237 bis A", "#text": "Code général des impôts, CGI. - art. 237 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947364", "@num": "238 sexdecies", "#text": "Code général des impôts, CGI. - art. 238 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872963", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662398", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844030", "@num": "39 bis A", "#text": "Code général des impôts, CGI. - art. 39 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518410", "@num": "39 ter", "#text": "Code général des impôts, CGI. - art. 39 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302335", "@num": "39 ter B", "#text": "Code général des impôts, CGI. - art. 39 ter B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913786", "@num": "44 septies", "#text": "Code général des impôts, CGI. - art. 44 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946434", "@num": "54 sexies", "#text": "Code général des impôts, CGI. - art. 54 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305199", "@num": "655", "#text": "Code général des impôts, CGI. - art. 655 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448220", "@num": "72 D", "#text": "Code général des impôts, CGI. - art. 72 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815827", "@num": "72 D bis", "#text": "Code général des impôts, CGI. - 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art. 102 Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343100", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301341", "@num": "50 undecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050370559", "@num": "L612-20", "#text": "Code monétaire et financier - 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I. - Toute somme, dont l'établissement ou le recouvrement incombe à la direction générale des impôts, qui n'a pas été acquittée dans le délai légal donne lieu au versement d'un intérêt de retard. A cet intérêt s'ajoutent, le cas échéant, les sanctions prévues au présent code.

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II. - L'intérêt de retard n'est pas dû :

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1. Lorsque sont applicables les sanctions prévues aux articles 1791 à 1825 F ;

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2. Au titre des éléments d'imposition pour lesquels un contribuable fait connaître, par une indication expresse portée sur la déclaration ou l'acte, ou dans une note annexée, les motifs de droit ou de fait qui le conduisent à ne pas les mentionner en totalité ou en partie, ou à leur donner une qualification qui entraînerait, si elle était fondée, une taxation atténuée, ou fait état de déductions qui sont ultérieurement reconnues injustifiées ;

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2 bis. Au titre des éléments d'imposition afférents à une déclaration souscrite dans les délais prescrits, lorsque le principe ou les modalités de la déclaration de ces éléments se heurtent, soit à une difficulté d'interprétation d'une disposition fiscale entrée en vigueur à compter du 1er janvier de l'année précédant l'échéance déclarative, soit à une difficulté de détermination des incidences fiscales d'une règle comptable, et que les conditions suivantes sont remplies :
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1° Le contribuable de bonne foi a joint à sa déclaration la copie de la demande, déposée avant l'expiration du délai de déclaration, par laquelle il a sollicité de l'administration, de manière précise et complète, une prise de position sur la question sans obtenir de réponse ;
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2° L'administration n'a pas formellement pris position sur la question avant l'expiration du délai de déclaration.

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3. Sauf manquement délibéré, lorsque l'insuffisance des chiffres déclarés, appréciée pour chaque bien, n'excède pas le dixième de la base d'imposition en ce qui concerne les droits d'enregistrement ou la taxe de publicité foncière ;

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4. Sauf manquement délibéré, lorsque l'insuffisance des chiffres déclarés n'excède pas le vingtième de la base d'imposition en ce qui concerne l'impôt sur le revenu et l'impôt sur les sociétés.

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Sont assimilées à une insuffisance de déclaration lorsqu'elles ne sont pas justifiées :

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a. les dépenses de tenue de comptabilité et d'adhésion à un centre de gestion ou à une association agréés ouvrant droit à la réduction d'impôt prévue à l'article 199 quater B ;

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b. les charges ouvrant droit aux réductions d'impôt prévues à l'article 199 septies ;

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c. les dépenses ouvrant droit aux crédits d'impôts prévus aux articles 200 quater et 200 quater A ;

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d. les dépenses de recherche ouvrant droit au crédit d'impôt prévu à l'article 244 quater B.

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En cas de rectifications apportées aux résultats des sociétés appartenant à des groupes mentionnés à l'article 223 A, l'insuffisance des chiffres déclarés s'apprécie pour chaque société.

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III. - Le taux de l'intérêt de retard est de 0,40 % par mois. Il s'applique sur le montant des sommes mises à la charge du contribuable ou dont le versement a été différé.

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IV. - 1. L'intérêt de retard est calculé à compter du premier jour du mois suivant celui au cours duquel l'impôt devait être acquitté jusqu'au dernier jour du mois du paiement.

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Toutefois, en matière d'impôt sur le revenu et à l'exception de l'impôt afférent aux plus-values réalisées sur les biens mentionnés aux articles 150 U à 150 UC, le point de départ du calcul de l'intérêt de retard est le 1er juillet de l'année suivant celle au titre de laquelle l'imposition est établie.

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En cas d'imposition établie dans les conditions fixées aux articles 201 à 204, le point de départ du calcul de l'intérêt de retard est le premier jour du quatrième mois suivant celui de l'expiration du délai de déclaration.

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2. L'intérêt de retard cesse d'être décompté lorsque la majoration prévue à l'article 1730 est applicable.

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3. Lorsqu'il est fait application de l'article 1728, le décompte de l'intérêt de retard est arrêté au dernier jour du mois de la proposition de rectification ou du mois au cours duquel la déclaration ou l'acte a été déposé.

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4. Lorsqu'il est fait application de l'article 1729, le décompte de l'intérêt de retard est arrêté au dernier jour du mois de la proposition de rectification ou, en cas d'échelonnement des impositions supplémentaires, du mois au cours duquel le rôle doit être mis en recouvrement.

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5. En cas de retard de paiement d'une somme devant être acquittée auprès d'un comptable de la direction générale des impôts, l'intérêt de retard est calculé à compter du premier jour du mois qui suit la date limite de dépôt de la déclaration ou de l'acte comportant reconnaissance par le contribuable de sa dette ou, à défaut, la réception de l'avis de mise en recouvrement émis par le comptable. Pour toute somme devant être acquittée sans déclaration préalable, l'intérêt est calculé à partir du premier jour du mois suivant celui au cours duquel le principal aurait dû être acquitté jusqu'au dernier jour du mois du paiement.

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6. Lorsqu'il est fait application de l'article L. 188 A du livre des procédures fiscales, le décompte de l'intérêt de retard est arrêté au dernier jour du mois de la proposition de rectification intervenue dans le délai initial de reprise ou, à défaut, au dernier jour de ce délai.

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7. En cas de manquement aux engagements pris en application des b du 2° et 7° du 2 de l'article 793, l'intérêt de retard est décompté au taux prévu au III pour les cinq premières annuités de retard, ce taux étant pour les annuités suivantes réduit respectivement d'un cinquième, d'un quart ou d'un tiers selon que le manquement est constaté avant l'expiration de la dixième, vingtième ou trentième année suivant la mutation.

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8. Lorsque la convention prévue au premier alinéa de l'article 795 A prend fin dans les conditions définies par les dispositions types mentionnées au même alinéa, l'intérêt de retard est calculé à compter du premier jour du mois suivant celui au cours duquel la convention a pris fin.

\n
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L310-12-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033965043", "@num": "R1261-8", "#text": "Code des transports - art. R1261-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047303463", "@num": "L2224-31", "#text": "Code général des collectivités territoriales - art. L2224-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611735", "@num": "1456", "#text": "Code général des impôts, CGI. - art. 1456 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031762462", "@num": "150-0 B quater", "#text": "Code général des impôts, CGI. - art. 150-0 B quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470421", "@num": "150-0 B ter", "#text": "Code général des impôts, CGI. - art. 150-0 B ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429140", "@num": "150-0 C", "#text": "Code général des impôts, CGI. - art. 150-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946869", "@num": "150-0 D bis", "#text": "Code général des impôts, CGI. - art. 150-0 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597182", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050125550", "@num": "1609 quatervicies A", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981460", "@num": "1691 bis", "#text": "Code général des impôts, CGI. - art. 1691 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201890", "@num": "1693 bis", "#text": "Code général des impôts, CGI. - art. 1693 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822941", "@num": "1693 quater", "#text": "Code général des impôts, CGI. - art. 1693 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020355806", "@num": "1693 quinquies", "#text": "Code général des impôts, CGI. - art. 1693 quinquies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201885", "@num": "1693 sexies", "#text": "Code général des impôts, CGI. - art. 1693 sexies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428719", "@num": "1716 bis", "#text": "Code général des impôts, CGI. - art. 1716 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042472", "@num": "1723 decies", "#text": "Code général des impôts, CGI. - art. 1723 decies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178498", "@num": "1723 quater", "#text": "Code général des impôts, CGI. - art. 1723 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986386", "@num": "1727-0 A", "#text": "Code général des impôts, CGI. - art. 1727-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988199", "@num": "1731 A", "#text": "Code général des impôts, CGI. - art. 1731 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355548", "@num": "1731 A bis", "#text": "Code général des impôts, CGI. - art. 1731 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845652", "@num": "1757", "#text": "Code général des impôts, CGI. - art. 1757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035225961", "@num": "1759", "#text": "Code général des impôts, CGI. - art. 1759 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023410036", "@num": "1784", "#text": "Code général des impôts, CGI. - art. 1784 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314342", "@num": "1785", "#text": "Code général des impôts, CGI. - art. 1785 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021470", "@num": "1840 G ter", "#text": "Code général des impôts, CGI. - art. 1840 G ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637964", "@num": "1840 X", "#text": "Code général des impôts, CGI. - art. 1840 X (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637025", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024687", "@num": "214", "#text": "Code général des impôts, CGI. - art. 214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303515", "@num": "217 decies", "#text": "Code général des impôts, CGI. - art. 217 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795426", "@num": "217 terdecies", "#text": "Code général des impôts, CGI. - art. 217 terdecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303907", "@num": "235 ter XA", "#text": "Code général des impôts, CGI. - art. 235 ter XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035997087", "@num": "235 ter ZCA", "#text": "Code général des impôts, CGI. - art. 235 ter ZCA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989952", "@num": "235 ter ZD", "#text": "Code général des impôts, CGI. - art. 235 ter ZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720129", "@num": "237 bis A", "#text": "Code général des impôts, CGI. - art. 237 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947364", "@num": "238 sexdecies", "#text": "Code général des impôts, CGI. - art. 238 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872963", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662398", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844030", "@num": "39 bis A", "#text": "Code général des impôts, CGI. - art. 39 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518410", "@num": "39 ter", "#text": "Code général des impôts, CGI. - art. 39 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302335", "@num": "39 ter B", "#text": "Code général des impôts, CGI. - art. 39 ter B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913786", "@num": "44 septies", "#text": "Code général des impôts, CGI. - art. 44 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946434", "@num": "54 sexies", "#text": "Code général des impôts, CGI. - art. 54 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305199", "@num": "655", "#text": "Code général des impôts, CGI. - art. 655 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448220", "@num": "72 D", "#text": "Code général des impôts, CGI. - art. 72 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815827", "@num": "72 D bis", "#text": "Code général des impôts, CGI. - art. 72 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868402", "@num": "793 bis", "#text": "Code général des impôts, CGI. - art. 793 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305474", "@num": "793 quater", "#text": "Code général des impôts, CGI. - art. 793 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654712", "@num": "795 A", "#text": "Code général des impôts, CGI. - art. 795 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668471", "@num": "102 Z", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343100", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301341", "@num": "50 undecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050370559", "@num": "L612-20", "#text": "Code monétaire et financier - art. 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II. - L'intérêt de retard n'est pas dû :

1. Lorsque sont applicables les sanctions prévues aux articles 1791 à 1825 F ;

1° Le contribuable de bonne foi a joint à sa déclaration la copie de la demande, déposée avant l'expiration du délai de déclaration, par laquelle il a sollicité de l'administration, de manière précise et complète, une prise de position sur la question sans obtenir de réponse ;

2° L'administration n'a pas formellement pris position sur la question avant l'expiration du délai de déclaration.

\n
\n

2 ter. Si la cause du rehaussement poursuivi par l'administration est un différend sur la valeur locative des biens mentionnés au I de l'article 1496 et à l'article 1498 et s'il est démontré, d'une part, que le contribuable de bonne foi a acquitté l'imposition sur la base du rôle établi par l'administration et, d'autre part, que celui-ci ne résultait ni d'un défaut ni d'une inexactitude de déclaration.

Sont assimilées à une insuffisance de déclaration lorsqu'elles ne sont pas justifiées :

a. les dépenses de tenue de comptabilité et d'adhésion à un centre de gestion ou à une association agréés ouvrant droit à la réduction d'impôt prévue à l'article 199 quater B ;

b. les charges ouvrant droit aux réductions d'impôt prévues à l'article 199 septies ;

c. les dépenses ouvrant droit aux crédits d'impôts prévus aux articles 200 quater et 200 quater A ;

d. les dépenses de recherche ouvrant droit au crédit d'impôt prévu à l'article 244 quater B.

En cas de rectifications apportées aux résultats des sociétés appartenant à des groupes mentionnés à l'article 223 A, l'insuffisance des chiffres déclarés s'apprécie pour chaque société.

\n
\n

III. - Le taux de l'intérêt de retard est de 0,40 % par mois. Il s'applique sur le montant des sommes mises à la charge du contribuable ou dont le versement a été différé.

IV. - 1. L'intérêt de retard est calculé à compter du premier jour du mois suivant celui au cours duquel l'impôt devait être acquitté jusqu'au dernier jour du mois du paiement.

2. L'intérêt de retard cesse d'être décompté lorsque la majoration prévue à l'article 1730 est applicable.

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art. 1693 quinquies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201885", "@num": "1693 sexies", "#text": "Code général des impôts, CGI. - art. 1693 sexies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428719", "@num": "1716 bis", "#text": "Code général des impôts, CGI. - art. 1716 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042472", "@num": "1723 decies", "#text": "Code général des impôts, CGI. - art. 1723 decies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178498", "@num": "1723 quater", "#text": "Code général des impôts, CGI. - art. 1723 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986386", "@num": "1727-0 A", "#text": "Code général des impôts, CGI. - art. 1727-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988199", "@num": "1731 A", "#text": "Code général des impôts, CGI. - art. 1731 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355548", "@num": "1731 A bis", "#text": "Code général des impôts, CGI. - art. 1731 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845652", "@num": "1757", "#text": "Code général des impôts, CGI. - art. 1757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035225961", "@num": "1759", "#text": "Code général des impôts, CGI. - art. 1759 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023410036", "@num": "1784", "#text": "Code général des impôts, CGI. - art. 1784 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314342", "@num": "1785", "#text": "Code général des impôts, CGI. - art. 1785 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021470", "@num": "1840 G ter", "#text": "Code général des impôts, CGI. - art. 1840 G ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637964", "@num": "1840 X", "#text": "Code général des impôts, CGI. - art. 1840 X (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637025", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024687", "@num": "214", "#text": "Code général des impôts, CGI. - art. 214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303515", "@num": "217 decies", "#text": "Code général des impôts, CGI. - art. 217 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795426", "@num": "217 terdecies", "#text": "Code général des impôts, CGI. - art. 217 terdecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303907", "@num": "235 ter XA", "#text": "Code général des impôts, CGI. - art. 235 ter XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035997087", "@num": "235 ter ZCA", "#text": "Code général des impôts, CGI. - art. 235 ter ZCA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989952", "@num": "235 ter ZD", "#text": "Code général des impôts, CGI. - art. 235 ter ZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720129", "@num": "237 bis A", "#text": "Code général des impôts, CGI. - art. 237 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947364", "@num": "238 sexdecies", "#text": "Code général des impôts, CGI. - art. 238 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872963", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662398", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844030", "@num": "39 bis A", "#text": "Code général des impôts, CGI. - art. 39 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518410", "@num": "39 ter", "#text": "Code général des impôts, CGI. - art. 39 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302335", "@num": "39 ter B", "#text": "Code général des impôts, CGI. - art. 39 ter B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913786", "@num": "44 septies", "#text": "Code général des impôts, CGI. - art. 44 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946434", "@num": "54 sexies", "#text": "Code général des impôts, CGI. - art. 54 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305199", "@num": "655", "#text": "Code général des impôts, CGI. - art. 655 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448220", "@num": "72 D", "#text": "Code général des impôts, CGI. - art. 72 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815827", "@num": "72 D bis", "#text": "Code général des impôts, CGI. - art. 72 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868402", "@num": "793 bis", "#text": "Code général des impôts, CGI. - art. 793 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305474", "@num": "793 quater", "#text": "Code général des impôts, CGI. - art. 793 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654712", "@num": "795 A", "#text": "Code général des impôts, CGI. - art. 795 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668471", "@num": "102 Z", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343100", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301341", "@num": "50 undecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050370559", "@num": "L612-20", "#text": "Code monétaire et financier - art. L612-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837021", "@num": "L208", "#text": "Livre des procédures fiscales - art. L208 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029066133", "@num": "L209", "#text": "Livre des procédures fiscales - art. L209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049633806", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037312536", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639434", "@num": "L62 B", "#text": "Livre des procédures fiscales - art. L62 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037309554", "@num": "L62 C", "#text": "Livre des procédures fiscales - art. L62 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147309", "@fin": "2999-01-01", "#text": "A : Intérêt de retard", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049237013", "@fin": "1954-08-17", "@num": "1727", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049489929", "@fin": "1979-07-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "1954-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312875", "@fin": "1987-07-09", "@num": "1727", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312876", "@fin": "2006-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312877", "@fin": "2005-12-31", "@num": "1727", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312878", "@fin": "2006-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312879", "@fin": "2007-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312880", "@fin": "2009-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052229", "@fin": "2010-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641325", "@fin": "2011-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410038", "@fin": "2013-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947151", "@fin": "2015-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355562", "@fin": "2017-12-30", "@num": "1727", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030042948", "@fin": "2015-12-31", "@num": "1727", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365164", "@fin": "2018-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428673", "@fin": "2018-08-12", "@num": "1727", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312401", "@fin": "2022-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044992184", "@fin": "2999-01-01", "@num": "1727", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
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I. - Toute créance de nature fiscale, dont l'établissement ou le recouvrement incombe aux administrations fiscales, qui n'a pas été acquittée dans le délai légal donne lieu au versement d'un intérêt de retard. A cet intérêt s'ajoutent, le cas échéant, les sanctions prévues au présent code.

II. - L'intérêt de retard n'est pas dû :

1. Lorsque sont applicables les sanctions prévues aux articles 1791 à 1825 F ;

2° L'administration n'a pas formellement pris position sur la question avant l'expiration du délai de déclaration.

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Sont assimilées à une insuffisance de déclaration lorsqu'elles ne sont pas justifiées :

a. les dépenses de tenue de comptabilité et d'adhésion à un centre de gestion ou à une association agréés ouvrant droit à la réduction d'impôt prévue à l'article 199 quater B ;

b. les charges ouvrant droit aux réductions d'impôt prévues à l'article 199 septies ;

c. les dépenses ouvrant droit aux crédits d'impôts prévus aux articles 200 quater et 200 quater A ;

d. les dépenses de recherche ouvrant droit au crédit d'impôt prévu à l'article 244 quater B.

En cas de rectifications apportées aux résultats des sociétés appartenant à des groupes mentionnés à l'article 223 A, l'insuffisance des chiffres déclarés s'apprécie pour chaque société.

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III. - Le taux de l'intérêt de retard est de 0,40 % par mois. Il s'applique sur le montant des créances de nature fiscale mises à la charge du contribuable ou dont le versement a été différé.

IV. - 1. L'intérêt de retard est calculé à compter du premier jour du mois suivant celui au cours duquel l'impôt devait être acquitté jusqu'au dernier jour du mois du paiement.

2. L'intérêt de retard cesse d'être décompté lorsque la majoration prévue à l'article 1730 est applicable.

5. En cas de retard de paiement d'une créance de nature fiscale devant être acquittée auprès d'un comptable des administrations fiscales, l'intérêt de retard est calculé à compter du premier jour du mois qui suit la date limite de dépôt de la déclaration ou de l'acte comportant reconnaissance par le contribuable de sa dette ou, à défaut, la réception de l'avis de mise en recouvrement émis par le comptable. Pour toute créance de nature fiscale devant être acquittée sans déclaration préalable, l'intérêt est calculé à partir du premier jour du mois suivant celui au cours duquel le principal aurait dû être acquitté jusqu'au dernier jour du mois du paiement.

\n
" } }, "LEGIARTI000026947151": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1727", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026947151", "URL": "article/LEGI/ARTI/00/00/26/94/71/LEGIARTI000026947151.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2012-1509 du 29 décembre 2012 de finances pour 2013, article 13 IV : Ces dispositions s'appliquent à l'impôt de solidarité sur la fortune dû à compter de l'année 2013.

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art. 200 quater (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308434", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637025", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024687", "@num": "214", "#text": "Code général des impôts, CGI. - art. 214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303515", "@num": "217 decies", "#text": "Code général des impôts, CGI. - art. 217 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - 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art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303907", "@num": "235 ter XA", "#text": "Code général des impôts, CGI. - art. 235 ter XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035997087", "@num": "235 ter ZCA", "#text": "Code général des impôts, CGI. - art. 235 ter ZCA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989952", "@num": "235 ter ZD", "#text": "Code général des impôts, CGI. - art. 235 ter ZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720129", "@num": "237 bis A", "#text": "Code général des impôts, CGI. - art. 237 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947364", "@num": "238 sexdecies", "#text": "Code général des impôts, CGI. - art. 238 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309198", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872963", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662398", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844030", "@num": "39 bis A", "#text": "Code général des impôts, CGI. - art. 39 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518410", "@num": "39 ter", "#text": "Code général des impôts, CGI. - art. 39 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302335", "@num": "39 ter B", "#text": "Code général des impôts, CGI. - art. 39 ter B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913786", "@num": "44 septies", "#text": "Code général des impôts, CGI. - art. 44 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946434", "@num": "54 sexies", "#text": "Code général des impôts, CGI. - art. 54 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305199", "@num": "655", "#text": "Code général des impôts, CGI. - art. 655 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448220", "@num": "72 D", "#text": "Code général des impôts, CGI. - art. 72 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815827", "@num": "72 D bis", "#text": "Code général des impôts, CGI. - art. 72 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310401", "@num": "793", "#text": "Code général des impôts, CGI. - art. 793 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868402", "@num": "793 bis", "#text": "Code général des impôts, CGI. - art. 793 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305474", "@num": "793 quater", "#text": "Code général des impôts, CGI. - art. 793 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654712", "@num": "795 A", "#text": "Code général des impôts, CGI. - art. 795 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668471", "@num": "102 Z", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343100", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301341", "@num": "50 undecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050370559", "@num": "L612-20", "#text": "Code monétaire et financier - art. L612-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837021", "@num": "L208", "#text": "Livre des procédures fiscales - art. L208 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029066133", "@num": "L209", "#text": "Livre des procédures fiscales - art. L209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049633806", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037312536", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639434", "@num": "L62 B", "#text": "Livre des procédures fiscales - art. L62 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037309554", "@num": "L62 C", "#text": "Livre des procédures fiscales - art. L62 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315434", "@num": "L188 A", "#text": "Livre des procédures fiscales - art. L188 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147309", "@fin": "2999-01-01", "#text": "A : Intérêt de retard", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049237013", "@fin": "1954-08-17", "@num": "1727", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049489929", "@fin": "1979-07-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "1954-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312875", "@fin": "1987-07-09", "@num": "1727", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312876", "@fin": "2006-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312877", "@fin": "2005-12-31", "@num": "1727", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312878", "@fin": "2006-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312879", "@fin": "2007-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312880", "@fin": "2009-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052229", "@fin": "2010-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641325", "@fin": "2011-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410038", "@fin": "2013-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947151", "@fin": "2015-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355562", "@fin": "2017-12-30", "@num": "1727", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030042948", "@fin": "2015-12-31", "@num": "1727", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365164", "@fin": "2018-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428673", "@fin": "2018-08-12", "@num": "1727", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312401", "@fin": "2022-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044992184", "@fin": "2999-01-01", "@num": "1727", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Toute créance de nature fiscale, dont l'établissement ou le recouvrement incombe aux administrations fiscales, qui n'a pas été acquittée dans le délai légal donne lieu au versement d'un intérêt de retard. A cet intérêt s'ajoutent, le cas échéant, les sanctions prévues au présent code.

II.-L'intérêt de retard n'est pas dû :

1. Lorsque sont applicables les sanctions prévues aux articles 1791 à 1825 F ;

2° L'administration n'a pas formellement pris position sur la question avant l'expiration du délai de déclaration.

Sont assimilées à une insuffisance de déclaration lorsqu'elles ne sont pas justifiées :

a. les dépenses de tenue de comptabilité et d'adhésion à un centre de gestion ou à une association agréés ouvrant droit à la réduction d'impôt prévue à l'article 199 quater B ;

b. les charges ouvrant droit aux réductions d'impôt prévues à l'article 199 septies ;

c. les dépenses ouvrant droit aux crédits d'impôts prévus aux articles 200 quater et 200 quater A ;

d. les dépenses de recherche ouvrant droit au crédit d'impôt prévu à l'article 244 quater B. \n

En cas de rectifications apportées aux résultats des sociétés appartenant à des groupes mentionnés à l'article 223 A, l'insuffisance des chiffres déclarés s'apprécie pour chaque société.

III.-Le taux de l'intérêt de retard est de 0,40 % par mois. Il s'applique sur le montant des créances de nature fiscale mises à la charge du contribuable ou dont le versement a été différé.

IV.-1. L'intérêt de retard est calculé à compter du premier jour du mois suivant celui au cours duquel l'impôt devait être acquitté jusqu'au dernier jour du mois du paiement.

En matière d'impôt de solidarité sur la fortune, le point de départ du calcul de l'intérêt de retard est le 1er juillet de l'année au titre de laquelle l'imposition est établie si le redevable est tenu à l'obligation déclarative prévue au premier alinéa du 2 du I de l'article 885 W.

2. L'intérêt de retard cesse d'être décompté lorsque la majoration prévue à l'article 1730 est applicable.

" } }, "LEGIARTI000029355562": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1727", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-12-30", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029355562", "URL": "article/LEGI/ARTI/00/00/29/35/55/LEGIARTI000029355562.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2012-1509 du 29 décembre 2012 de finances pour 2013, article 13 IV : Ces dispositions s'appliquent à l'impôt de solidarité sur la fortune dû à compter de l'année 2013.

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L172-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806685", "@num": "1", "#text": "Décret n°2023-1324 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048727774", "@nortexte": "ECOE2208458D", "@numtexte": "2023-1324", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000032193259", "@num": "R452-25-5", "#text": "Code de la construction et de l'habitation. - art. R452-25-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021851187", "@num": "L310-12-4", "#text": "Code des assurances - art. L310-12-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033965043", "@num": "R1261-8", "#text": "Code des transports - art. R1261-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047303463", "@num": "L2224-31", "#text": "Code général des collectivités territoriales - art. L2224-31 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070633", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025091685", "@num": "125 C", "#text": "Code général des impôts, CGI. - art. 125 C (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033611735", "@num": "1456", "#text": "Code général des impôts, CGI. - art. 1456 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311723", "@num": "1496", "#text": "Code général des impôts, CGI. - art. 1496", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306251", "@num": "1498", "#text": "Code général des impôts, CGI. - art. 1498", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302801", "@num": "150 U", "#text": "Code général des impôts, CGI. - art. 150 U", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031762462", "@num": "150-0 B quater", "#text": "Code général des impôts, CGI. - art. 150-0 B quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470421", "@num": "150-0 B ter", "#text": "Code général des impôts, CGI. - art. 150-0 B ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429140", "@num": "150-0 C", "#text": "Code général des impôts, CGI. - art. 150-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946869", "@num": "150-0 D bis", "#text": "Code général des impôts, CGI. - art. 150-0 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597182", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050125550", "@num": "1609 quatervicies A", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981460", "@num": "1691 bis", "#text": "Code général des impôts, CGI. - art. 1691 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201890", "@num": "1693 bis", "#text": "Code général des impôts, CGI. - art. 1693 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822941", "@num": "1693 quater", "#text": "Code général des impôts, CGI. - art. 1693 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020355806", "@num": "1693 quinquies", "#text": "Code général des impôts, CGI. - art. 1693 quinquies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201885", "@num": "1693 sexies", "#text": "Code général des impôts, CGI. - art. 1693 sexies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428719", "@num": "1716 bis", "#text": "Code général des impôts, CGI. - art. 1716 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042472", "@num": "1723 decies", "#text": "Code général des impôts, CGI. - art. 1723 decies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178498", "@num": "1723 quater", "#text": "Code général des impôts, CGI. - art. 1723 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986386", "@num": "1727-0 A", "#text": "Code général des impôts, CGI. - art. 1727-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312888", "@num": "1728", "#text": "Code général des impôts, CGI. - art. 1728", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312893", "@num": "1729", "#text": "Code général des impôts, CGI. - art. 1729", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312898", "@num": "1730", "#text": "Code général des impôts, CGI. - art. 1730", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988199", "@num": "1731 A", "#text": "Code général des impôts, CGI. - art. 1731 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355548", "@num": "1731 A bis", "#text": "Code général des impôts, CGI. - art. 1731 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845652", "@num": "1757", "#text": "Code général des impôts, CGI. - art. 1757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035225961", "@num": "1759", "#text": "Code général des impôts, CGI. - art. 1759 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023410036", "@num": "1784", "#text": "Code général des impôts, CGI. - art. 1784 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314342", "@num": "1785", "#text": "Code général des impôts, CGI. - art. 1785 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313883", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021470", "@num": "1840 G ter", "#text": "Code général des impôts, CGI. - art. 1840 G ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637964", "@num": "1840 X", "#text": "Code général des impôts, CGI. - art. 1840 X (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308378", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308073", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303331", "@num": "200 quater", "#text": "Code général des impôts, CGI. - art. 200 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308434", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637025", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024687", "@num": "214", "#text": "Code général des impôts, CGI. - art. 214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303515", "@num": "217 decies", "#text": "Code général des impôts, CGI. - art. 217 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795426", "@num": "217 terdecies", "#text": "Code général des impôts, CGI. - art. 217 terdecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303907", "@num": "235 ter XA", "#text": "Code général des impôts, CGI. - art. 235 ter XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035997087", "@num": "235 ter ZCA", "#text": "Code général des impôts, CGI. - art. 235 ter ZCA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989952", "@num": "235 ter ZD", "#text": "Code général des impôts, CGI. - art. 235 ter ZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720129", "@num": "237 bis A", "#text": "Code général des impôts, CGI. - art. 237 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947364", "@num": "238 sexdecies", "#text": "Code général des impôts, CGI. - art. 238 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309198", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872963", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662398", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844030", "@num": "39 bis A", "#text": "Code général des impôts, CGI. - art. 39 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518410", "@num": "39 ter", "#text": "Code général des impôts, CGI. - art. 39 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302335", "@num": "39 ter B", "#text": "Code général des impôts, CGI. - art. 39 ter B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913786", "@num": "44 septies", "#text": "Code général des impôts, CGI. - art. 44 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946434", "@num": "54 sexies", "#text": "Code général des impôts, CGI. - art. 54 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305199", "@num": "655", "#text": "Code général des impôts, CGI. - art. 655 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448220", "@num": "72 D", "#text": "Code général des impôts, CGI. - art. 72 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815827", "@num": "72 D bis", "#text": "Code général des impôts, CGI. - art. 72 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310401", "@num": "793", "#text": "Code général des impôts, CGI. - art. 793", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868402", "@num": "793 bis", "#text": "Code général des impôts, CGI. - art. 793 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305474", "@num": "793 quater", "#text": "Code général des impôts, CGI. - art. 793 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654712", "@num": "795 A", "#text": "Code général des impôts, CGI. - art. 795 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310973", "@num": "885 W", "#text": "Code général des impôts, CGI. - art. 885 W (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668471", "@num": "102 Z", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343100", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301341", "@num": "50 undecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050370559", "@num": "L612-20", "#text": "Code monétaire et financier - art. L612-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837021", "@num": "L208", "#text": "Livre des procédures fiscales - art. L208 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029066133", "@num": "L209", "#text": "Livre des procédures fiscales - art. L209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049633806", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037312536", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639434", "@num": "L62 B", "#text": "Livre des procédures fiscales - art. L62 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037309554", "@num": "L62 C", "#text": "Livre des procédures fiscales - art. L62 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315434", "@num": "L188 A", "#text": "Livre des procédures fiscales - art. L188 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147309", "@fin": "2999-01-01", "#text": "A : Intérêt de retard", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049237013", "@fin": "1954-08-17", "@num": "1727", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049489929", "@fin": "1979-07-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "1954-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312875", "@fin": "1987-07-09", "@num": "1727", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312876", "@fin": "2006-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312877", "@fin": "2005-12-31", "@num": "1727", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312878", "@fin": "2006-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312879", "@fin": "2007-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312880", "@fin": "2009-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052229", "@fin": "2010-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641325", "@fin": "2011-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410038", "@fin": "2013-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947151", "@fin": "2015-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355562", "@fin": "2017-12-30", "@num": "1727", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030042948", "@fin": "2015-12-31", "@num": "1727", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365164", "@fin": "2018-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428673", "@fin": "2018-08-12", "@num": "1727", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312401", "@fin": "2022-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044992184", "@fin": "2999-01-01", "@num": "1727", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Toute créance de nature fiscale, dont l'établissement ou le recouvrement incombe aux administrations fiscales, qui n'a pas été acquittée dans le délai légal donne lieu au versement d'un intérêt de retard. A cet intérêt s'ajoutent, le cas échéant, les sanctions prévues au présent code.

II. – L'intérêt de retard n'est pas dû :

1. Lorsque sont applicables les sanctions prévues aux articles 1791 à 1825 F ;

2° L'administration n'a pas formellement pris position sur la question avant l'expiration du délai de déclaration.

Sont assimilées à une insuffisance de déclaration lorsqu'elles ne sont pas justifiées :

a. les dépenses de tenue de comptabilité et d'adhésion à un centre de gestion ou à une association agréés ouvrant droit à la réduction d'impôt prévue à l'article 199 quater B ;

b. les charges ouvrant droit aux réductions d'impôt prévues à l'article 199 septies ;

c. les dépenses ouvrant droit aux crédits d'impôts prévus aux articles 200 quater et 200 quater A ;

d. les dépenses de recherche ouvrant droit au crédit d'impôt prévu à l'article 244 quater B. \n

En cas de rectifications apportées aux résultats des sociétés appartenant à des groupes mentionnés à l'article 223 A ou à l'article 223 A bis, l'insuffisance des chiffres déclarés s'apprécie pour chaque société.

III. – Le taux de l'intérêt de retard est de 0,40 % par mois. Il s'applique sur le montant des créances de nature fiscale mises à la charge du contribuable ou dont le versement a été différé.

IV. – 1. L'intérêt de retard est calculé à compter du premier jour du mois suivant celui au cours duquel l'impôt devait être acquitté jusqu'au dernier jour du mois du paiement.

2. L'intérêt de retard cesse d'être décompté lorsque la majoration prévue à l'article 1730 est applicable.

" } }, "LEGIARTI000030042948": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1727", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2015-12-31", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030042948", "URL": "article/LEGI/ARTI/00/00/30/04/29/LEGIARTI000030042948.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Loi n° 2012-1509 du 29 décembre 2012 de finances pour 2013, article 13 IV : Ces dispositions s'appliquent à l'impôt de solidarité sur la fortune dû à compter de l'année 2013.

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(Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023172944", "@nortexte": "BCRE1030104A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-25" }, { "@id": "LEGIARTI000027224860", "#text": "Arrêté du 12 mars 2013 - art. 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art. 150-0 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597182", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050125550", "@num": "1609 quatervicies A", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981460", "@num": "1691 bis", "#text": "Code général des impôts, CGI. - art. 1691 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201890", "@num": "1693 bis", "#text": "Code général des impôts, CGI. - art. 1693 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822941", "@num": "1693 quater", "#text": "Code général des impôts, CGI. - art. 1693 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020355806", "@num": "1693 quinquies", "#text": "Code général des impôts, CGI. - art. 1693 quinquies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201885", "@num": "1693 sexies", "#text": "Code général des impôts, CGI. - art. 1693 sexies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428719", "@num": "1716 bis", "#text": "Code général des impôts, CGI. - art. 1716 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042472", "@num": "1723 decies", "#text": "Code général des impôts, CGI. - art. 1723 decies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178498", "@num": "1723 quater", "#text": "Code général des impôts, CGI. - art. 1723 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986386", "@num": "1727-0 A", "#text": "Code général des impôts, CGI. - art. 1727-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312888", "@num": "1728", "#text": "Code général des impôts, CGI. - art. 1728", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312893", "@num": "1729", "#text": "Code général des impôts, CGI. - art. 1729", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312898", "@num": "1730", "#text": "Code général des impôts, CGI. - art. 1730", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988199", "@num": "1731 A", "#text": "Code général des impôts, CGI. - art. 1731 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355548", "@num": "1731 A bis", "#text": "Code général des impôts, CGI. - art. 1731 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845652", "@num": "1757", "#text": "Code général des impôts, CGI. - art. 1757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035225961", "@num": "1759", "#text": "Code général des impôts, CGI. - art. 1759 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023410036", "@num": "1784", "#text": "Code général des impôts, CGI. - art. 1784 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314342", "@num": "1785", "#text": "Code général des impôts, CGI. - art. 1785 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313883", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021470", "@num": "1840 G ter", "#text": "Code général des impôts, CGI. - art. 1840 G ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637964", "@num": "1840 X", "#text": "Code général des impôts, CGI. - art. 1840 X (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308378", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308073", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303331", "@num": "200 quater", "#text": "Code général des impôts, CGI. - art. 200 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308434", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637025", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024687", "@num": "214", "#text": "Code général des impôts, CGI. - art. 214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303515", "@num": "217 decies", "#text": "Code général des impôts, CGI. - art. 217 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795426", "@num": "217 terdecies", "#text": "Code général des impôts, CGI. - art. 217 terdecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303907", "@num": "235 ter XA", "#text": "Code général des impôts, CGI. - art. 235 ter XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035997087", "@num": "235 ter ZCA", "#text": "Code général des impôts, CGI. - art. 235 ter ZCA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989952", "@num": "235 ter ZD", "#text": "Code général des impôts, CGI. - art. 235 ter ZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720129", "@num": "237 bis A", "#text": "Code général des impôts, CGI. - art. 237 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947364", "@num": "238 sexdecies", "#text": "Code général des impôts, CGI. - art. 238 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309198", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872963", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662398", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844030", "@num": "39 bis A", "#text": "Code général des impôts, CGI. - art. 39 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518410", "@num": "39 ter", "#text": "Code général des impôts, CGI. - art. 39 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302335", "@num": "39 ter B", "#text": "Code général des impôts, CGI. - art. 39 ter B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913786", "@num": "44 septies", "#text": "Code général des impôts, CGI. - art. 44 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946434", "@num": "54 sexies", "#text": "Code général des impôts, CGI. - art. 54 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305199", "@num": "655", "#text": "Code général des impôts, CGI. - art. 655 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448220", "@num": "72 D", "#text": "Code général des impôts, CGI. - art. 72 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815827", "@num": "72 D bis", "#text": "Code général des impôts, CGI. - art. 72 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310401", "@num": "793", "#text": "Code général des impôts, CGI. - art. 793", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868402", "@num": "793 bis", "#text": "Code général des impôts, CGI. - art. 793 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305474", "@num": "793 quater", "#text": "Code général des impôts, CGI. - art. 793 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654712", "@num": "795 A", "#text": "Code général des impôts, CGI. - art. 795 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668471", "@num": "102 Z", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343100", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301341", "@num": "50 undecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050370559", "@num": "L612-20", "#text": "Code monétaire et financier - art. L612-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837021", "@num": "L208", "#text": "Livre des procédures fiscales - art. L208 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029066133", "@num": "L209", "#text": "Livre des procédures fiscales - art. L209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049633806", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037312536", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639434", "@num": "L62 B", "#text": "Livre des procédures fiscales - art. L62 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037309554", "@num": "L62 C", "#text": "Livre des procédures fiscales - art. L62 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315434", "@num": "L188 A", "#text": "Livre des procédures fiscales - art. L188 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147309", "@fin": "2999-01-01", "#text": "A : Intérêt de retard", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049237013", "@fin": "1954-08-17", "@num": "1727", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049489929", "@fin": "1979-07-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "1954-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312875", "@fin": "1987-07-09", "@num": "1727", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312876", "@fin": "2006-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312877", "@fin": "2005-12-31", "@num": "1727", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312878", "@fin": "2006-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312879", "@fin": "2007-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312880", "@fin": "2009-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052229", "@fin": "2010-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641325", "@fin": "2011-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410038", "@fin": "2013-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947151", "@fin": "2015-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355562", "@fin": "2017-12-30", "@num": "1727", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030042948", "@fin": "2015-12-31", "@num": "1727", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365164", "@fin": "2018-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428673", "@fin": "2018-08-12", "@num": "1727", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312401", "@fin": "2022-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044992184", "@fin": "2999-01-01", "@num": "1727", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Toute créance de nature fiscale, dont l'établissement ou le recouvrement incombe aux administrations fiscales, qui n'a pas été acquittée dans le délai légal donne lieu au versement d'un intérêt de retard. A cet intérêt s'ajoutent, le cas échéant, les sanctions prévues au présent code.

II.-L'intérêt de retard n'est pas dû :

1. Lorsque sont applicables les sanctions prévues aux articles 1791 à 1825 F ;

2° L'administration n'a pas formellement pris position sur la question avant l'expiration du délai de déclaration.

Sont assimilées à une insuffisance de déclaration lorsqu'elles ne sont pas justifiées :

a. (Abrogé) ;

b. les charges ouvrant droit aux réductions d'impôt prévues à l'article 199 septies ;

c. les dépenses ouvrant droit aux crédits d'impôts prévus aux articles 200 quater et 200 quater A ;

d. les dépenses de recherche ouvrant droit au crédit d'impôt prévu à l'article 244 quater B. \n

III.-Le taux de l'intérêt de retard est de 0,40 % par mois. Il s'applique sur le montant des créances de nature fiscale mises à la charge du contribuable ou dont le versement a été différé.

IV.-1. L'intérêt de retard est calculé à compter du premier jour du mois suivant celui au cours duquel l'impôt devait être acquitté jusqu'au dernier jour du mois du paiement.

2. L'intérêt de retard cesse d'être décompté lorsque la majoration prévue à l'article 1730 est applicable.

" } }, "LEGIARTI000036365164": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1727", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-01-01", "DATE_DEBUT": "2017-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000036365164", "URL": "article/LEGI/ARTI/00/00/36/36/51/LEGIARTI000036365164.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 55 de a loi n° 2017-1775 du 28 décembre 2017, III, les I et II dudit article s'appliquent aux intérêts courant du 1er janvier 2018 au 31 décembre 2020.

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(Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000023172944", "@nortexte": "BCRE1030104A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2010-11-25" }, { "@id": "LEGIARTI000027224860", "#text": "Arrêté du 12 mars 2013 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027221928", "@nortexte": "ETLL1304817A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2013-03-12" }, { "@id": "LEGIARTI000032156845", "@num": "3", "#text": "Décret n°2016-268 du 4 mars 2016 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000032154777", "@nortexte": "DEVT1517814D", "@numtexte": "2016-268", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2016-03-04" }, { "@id": "LEGIARTI000033627903", "#text": "Arrêté du 22 novembre 2016 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033624756", "@nortexte": "ECFE1622351A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-22" }, { "@id": "LEGIARTI000036354066", "@num": "55", "#text": "LOI n° 2017-1775 du 28 décembre 2017 - art. 55 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000036298548", "@nortexte": "CPAX1730321L", "@numtexte": "2017-1775", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-28" }, { "@id": "LEGIARTI000043394048", "@num": "6", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000044604055", "@num": "L172-4", "#text": "Code des impositions sur les biens et services - art. L172-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806685", "@num": "1", "#text": "Décret n°2023-1324 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048727774", "@nortexte": "ECOE2208458D", "@numtexte": "2023-1324", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000032193259", "@num": "R452-25-5", "#text": "Code de la construction et de l'habitation. - art. R452-25-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021851187", "@num": "L310-12-4", "#text": "Code des assurances - art. L310-12-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033965043", "@num": "R1261-8", "#text": "Code des transports - art. R1261-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047303463", "@num": "L2224-31", "#text": "Code général des collectivités territoriales - art. 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art. 150 U", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031762462", "@num": "150-0 B quater", "#text": "Code général des impôts, CGI. - art. 150-0 B quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041470421", "@num": "150-0 B ter", "#text": "Code général des impôts, CGI. - art. 150-0 B ter (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036429140", "@num": "150-0 C", "#text": "Code général des impôts, CGI. - art. 150-0 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946869", "@num": "150-0 D bis", "#text": "Code général des impôts, CGI. - art. 150-0 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000034597182", "@num": "156", "#text": "Code général des impôts, CGI. - art. 156 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050125550", "@num": "1609 quatervicies A", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044981460", "@num": "1691 bis", "#text": "Code général des impôts, CGI. - art. 1691 bis (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201890", "@num": "1693 bis", "#text": "Code général des impôts, CGI. - art. 1693 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822941", "@num": "1693 quater", "#text": "Code général des impôts, CGI. - art. 1693 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020355806", "@num": "1693 quinquies", "#text": "Code général des impôts, CGI. - art. 1693 quinquies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201885", "@num": "1693 sexies", "#text": "Code général des impôts, CGI. - art. 1693 sexies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428719", "@num": "1716 bis", "#text": "Code général des impôts, CGI. - art. 1716 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042472", "@num": "1723 decies", "#text": "Code général des impôts, CGI. - art. 1723 decies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178498", "@num": "1723 quater", "#text": "Code général des impôts, CGI. - art. 1723 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986386", "@num": "1727-0 A", "#text": "Code général des impôts, CGI. - art. 1727-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312888", "@num": "1728", "#text": "Code général des impôts, CGI. - art. 1728", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312893", "@num": "1729", "#text": "Code général des impôts, CGI. - art. 1729", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312898", "@num": "1730", "#text": "Code général des impôts, CGI. - art. 1730", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988199", "@num": "1731 A", "#text": "Code général des impôts, CGI. - art. 1731 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355548", "@num": "1731 A bis", "#text": "Code général des impôts, CGI. - art. 1731 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845652", "@num": "1757", "#text": "Code général des impôts, CGI. - art. 1757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035225961", "@num": "1759", "#text": "Code général des impôts, CGI. - art. 1759 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023410036", "@num": "1784", "#text": "Code général des impôts, CGI. - art. 1784 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314342", "@num": "1785", "#text": "Code général des impôts, CGI. - art. 1785 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313883", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021470", "@num": "1840 G ter", "#text": "Code général des impôts, CGI. - art. 1840 G ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637964", "@num": "1840 X", "#text": "Code général des impôts, CGI. - art. 1840 X (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308378", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308073", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303331", "@num": "200 quater", "#text": "Code général des impôts, CGI. - art. 200 quater", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308434", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637025", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024687", "@num": "214", "#text": "Code général des impôts, CGI. - art. 214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303515", "@num": "217 decies", "#text": "Code général des impôts, CGI. - art. 217 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795426", "@num": "217 terdecies", "#text": "Code général des impôts, CGI. - art. 217 terdecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303907", "@num": "235 ter XA", "#text": "Code général des impôts, CGI. - art. 235 ter XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035997087", "@num": "235 ter ZCA", "#text": "Code général des impôts, CGI. - art. 235 ter ZCA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989952", "@num": "235 ter ZD", "#text": "Code général des impôts, CGI. - art. 235 ter ZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720129", "@num": "237 bis A", "#text": "Code général des impôts, CGI. - art. 237 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947364", "@num": "238 sexdecies", "#text": "Code général des impôts, CGI. - art. 238 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309198", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872963", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662398", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844030", "@num": "39 bis A", "#text": "Code général des impôts, CGI. - art. 39 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518410", "@num": "39 ter", "#text": "Code général des impôts, CGI. - art. 39 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302335", "@num": "39 ter B", "#text": "Code général des impôts, CGI. - art. 39 ter B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913786", "@num": "44 septies", "#text": "Code général des impôts, CGI. - art. 44 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946434", "@num": "54 sexies", "#text": "Code général des impôts, CGI. - art. 54 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305199", "@num": "655", "#text": "Code général des impôts, CGI. - art. 655 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448220", "@num": "72 D", "#text": "Code général des impôts, CGI. - art. 72 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815827", "@num": "72 D bis", "#text": "Code général des impôts, CGI. - art. 72 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310401", "@num": "793", "#text": "Code général des impôts, CGI. - art. 793", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868402", "@num": "793 bis", "#text": "Code général des impôts, CGI. - art. 793 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305474", "@num": "793 quater", "#text": "Code général des impôts, CGI. - art. 793 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654712", "@num": "795 A", "#text": "Code général des impôts, CGI. - art. 795 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310973", "@num": "885 W", "#text": "Code général des impôts, CGI. - art. 885 W", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668471", "@num": "102 Z", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343100", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301341", "@num": "50 undecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050370559", "@num": "L612-20", "#text": "Code monétaire et financier - art. L612-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837021", "@num": "L208", "#text": "Livre des procédures fiscales - art. L208 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029066133", "@num": "L209", "#text": "Livre des procédures fiscales - art. L209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049633806", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037312536", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639434", "@num": "L62 B", "#text": "Livre des procédures fiscales - art. L62 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037309554", "@num": "L62 C", "#text": "Livre des procédures fiscales - art. L62 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315434", "@num": "L188 A", "#text": "Livre des procédures fiscales - art. L188 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147309", "@fin": "2999-01-01", "#text": "A : Intérêt de retard", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049237013", "@fin": "1954-08-17", "@num": "1727", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049489929", "@fin": "1979-07-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "1954-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312875", "@fin": "1987-07-09", "@num": "1727", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312876", "@fin": "2006-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312877", "@fin": "2005-12-31", "@num": "1727", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312878", "@fin": "2006-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312879", "@fin": "2007-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312880", "@fin": "2009-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052229", "@fin": "2010-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641325", "@fin": "2011-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410038", "@fin": "2013-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947151", "@fin": "2015-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355562", "@fin": "2017-12-30", "@num": "1727", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030042948", "@fin": "2015-12-31", "@num": "1727", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365164", "@fin": "2018-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428673", "@fin": "2018-08-12", "@num": "1727", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312401", "@fin": "2022-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044992184", "@fin": "2999-01-01", "@num": "1727", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

II. – L'intérêt de retard n'est pas dû :

1. Lorsque sont applicables les sanctions prévues aux articles 1791 à 1825 F ;

2° L'administration n'a pas formellement pris position sur la question avant l'expiration du délai de déclaration.

Sont assimilées à une insuffisance de déclaration lorsqu'elles ne sont pas justifiées :

a. les dépenses de tenue de comptabilité et d'adhésion à un centre de gestion ou à une association agréés ouvrant droit à la réduction d'impôt prévue à l'article 199 quater B ;

b. les charges ouvrant droit aux réductions d'impôt prévues à l'article 199 septies ;

c. les dépenses ouvrant droit aux crédits d'impôts prévus aux articles 200 quater et 200 quater A ;

d. les dépenses de recherche ouvrant droit au crédit d'impôt prévu à l'article 244 quater B. \n

III. – Le taux de l'intérêt de retard est de 0,20 % par mois. Il s'applique sur le montant des créances de nature fiscale mises à la charge du contribuable ou dont le versement a été différé.

IV. – 1. L'intérêt de retard est calculé à compter du premier jour du mois suivant celui au cours duquel l'impôt devait être acquitté jusqu'au dernier jour du mois du paiement.

2. L'intérêt de retard cesse d'être décompté lorsque la majoration prévue à l'article 1730 est applicable.

" } }, "LEGIARTI000036428673": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1727", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2018-08-12", "DATE_DEBUT": "2018-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000036428673", "URL": "article/LEGI/ARTI/00/00/36/42/86/LEGIARTI000036428673.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 55 de a loi n° 2017-1775 du 28 décembre 2017, III, les I et II dudit article s'appliquent aux intérêts courant du 1er janvier 2018 au 31 décembre 2020.

Conformément aux dispositions des 1 et 2 du B du IX de l'article 31 de la loi n° 2017-1837 du 30 décembre 2017, les dispositions de l'article 1727 résultant des dispositions du 28° du B du I du même article 31 s'appliquent au titre de l'impôt sur la fortune immobilière dû à compter du 1er janvier 2018. Les dispositions modifiées par ledit B de l'article 31 précité continuent de s'appliquer, dans leur rédaction en vigueur au 31 décembre 2017, à l'impôt de solidarité sur la fortune dû jusqu'au titre de l'année 2017 incluse.

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(V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033624756", "@nortexte": "ECFE1622351A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-11-22" }, { "@id": "LEGIARTI000036377428", "@num": "31", "#text": "LOI n°2017-1837 du 30 décembre 2017 - art. 31 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000036339197", "@nortexte": "CPAX1723900L", "@numtexte": "2017-1837", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2017-12-30" }, { "@id": "LEGIARTI000043394048", "@num": "6", "#text": "Décret n°2020-442 du 16 avril 2020 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000041807301", "@nortexte": "CPAE2009024D", "@numtexte": "2020-442", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2020-04-16" }, { "@id": "LEGIARTI000043050815", "#text": "Arrêté du 13 janvier 2021 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042963379", "@nortexte": "CCPE2035569A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2021-01-13" }, { "@id": "LEGIARTI000044604055", "@num": "L172-4", "#text": "Code des impositions sur les biens et services - art. L172-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048806685", "@num": "1", "#text": "Décret n°2023-1324 du 28 décembre 2023 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000048727774", "@nortexte": "ECOE2208458D", "@numtexte": "2023-1324", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2023-12-28" }, { "@id": "LEGIARTI000032193259", "@num": "R452-25-5", "#text": "Code de la construction et de l'habitation. - art. R452-25-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000021851187", "@num": "L310-12-4", "#text": "Code des assurances - art. L310-12-4 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073984", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033965043", "@num": "R1261-8", "#text": "Code des transports - art. R1261-8 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047303463", "@num": "L2224-31", "#text": "Code général des collectivités territoriales - art. 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art. 1693 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822941", "@num": "1693 quater", "#text": "Code général des impôts, CGI. - art. 1693 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020355806", "@num": "1693 quinquies", "#text": "Code général des impôts, CGI. - art. 1693 quinquies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022201885", "@num": "1693 sexies", "#text": "Code général des impôts, CGI. - art. 1693 sexies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036428719", "@num": "1716 bis", "#text": "Code général des impôts, CGI. - art. 1716 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029042472", "@num": "1723 decies", "#text": "Code général des impôts, CGI. - art. 1723 decies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022178498", "@num": "1723 quater", "#text": "Code général des impôts, CGI. - art. 1723 quater (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037986386", "@num": "1727-0 A", "#text": "Code général des impôts, CGI. - art. 1727-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312888", "@num": "1728", "#text": "Code général des impôts, CGI. - art. 1728", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312893", "@num": "1729", "#text": "Code général des impôts, CGI. - art. 1729", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006312898", "@num": "1730", "#text": "Code général des impôts, CGI. - art. 1730", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037988199", "@num": "1731 A", "#text": "Code général des impôts, CGI. - art. 1731 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355548", "@num": "1731 A bis", "#text": "Code général des impôts, CGI. - art. 1731 A bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048845652", "@num": "1757", "#text": "Code général des impôts, CGI. - art. 1757 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035225961", "@num": "1759", "#text": "Code général des impôts, CGI. - art. 1759 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023410036", "@num": "1784", "#text": "Code général des impôts, CGI. - art. 1784 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314342", "@num": "1785", "#text": "Code général des impôts, CGI. - art. 1785 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313883", "@num": "1791", "#text": "Code général des impôts, CGI. - art. 1791", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030021470", "@num": "1840 G ter", "#text": "Code général des impôts, CGI. - art. 1840 G ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637964", "@num": "1840 X", "#text": "Code général des impôts, CGI. - art. 1840 X (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308378", "@num": "199 quater B", "#text": "Code général des impôts, CGI. - art. 199 quater B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308073", "@num": "199 septies", "#text": "Code général des impôts, CGI. - art. 199 septies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036431453", "@num": "200 quater", "#text": "Code général des impôts, CGI. - art. 200 quater (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308434", "@num": "201", "#text": "Code général des impôts, CGI. - art. 201", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044637025", "@num": "210 E", "#text": "Code général des impôts, CGI. - art. 210 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033024687", "@num": "214", "#text": "Code général des impôts, CGI. - art. 214 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303515", "@num": "217 decies", "#text": "Code général des impôts, CGI. - art. 217 decies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031817157", "@num": "217 octies", "#text": "Code général des impôts, CGI. - art. 217 octies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027795426", "@num": "217 terdecies", "#text": "Code général des impôts, CGI. - art. 217 terdecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049333950", "@num": "217 undecies", "#text": "Code général des impôts, CGI. - art. 217 undecies (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868562", "@num": "219", "#text": "Code général des impôts, CGI. - art. 219 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029355780", "@num": "220 septies", "#text": "Code général des impôts, CGI. - art. 220 septies (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303907", "@num": "235 ter XA", "#text": "Code général des impôts, CGI. - art. 235 ter XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000035997087", "@num": "235 ter ZCA", "#text": "Code général des impôts, CGI. - art. 235 ter ZCA (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037989952", "@num": "235 ter ZD", "#text": "Code général des impôts, CGI. - art. 235 ter ZD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049720129", "@num": "237 bis A", "#text": "Code général des impôts, CGI. - art. 237 bis A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029947364", "@num": "238 sexdecies", "#text": "Code général des impôts, CGI. - art. 238 sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309198", "@num": "244 quater B", "#text": "Code général des impôts, CGI. - art. 244 quater B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046872963", "@num": "277 A", "#text": "Code général des impôts, CGI. - art. 277 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662398", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048844030", "@num": "39 bis A", "#text": "Code général des impôts, CGI. - art. 39 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046860376", "@num": "39 quaterdecies", "#text": "Code général des impôts, CGI. - art. 39 quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027518410", "@num": "39 ter", "#text": "Code général des impôts, CGI. - art. 39 ter (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302335", "@num": "39 ter B", "#text": "Code général des impôts, CGI. - art. 39 ter B (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042913786", "@num": "44 septies", "#text": "Code général des impôts, CGI. - art. 44 septies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026946434", "@num": "54 sexies", "#text": "Code général des impôts, CGI. - art. 54 sexies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305199", "@num": "655", "#text": "Code général des impôts, CGI. - art. 655 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028448220", "@num": "72 D", "#text": "Code général des impôts, CGI. - art. 72 D (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031815827", "@num": "72 D bis", "#text": "Code général des impôts, CGI. - art. 72 D bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310401", "@num": "793", "#text": "Code général des impôts, CGI. - art. 793", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046868402", "@num": "793 bis", "#text": "Code général des impôts, CGI. - art. 793 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006305474", "@num": "793 quater", "#text": "Code général des impôts, CGI. - art. 793 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654712", "@num": "795 A", "#text": "Code général des impôts, CGI. - art. 795 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310973", "@num": "885 W", "#text": "Code général des impôts, CGI. - art. 885 W", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668471", "@num": "102 Z", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 102 Z (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022179520", "@num": "383", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 383 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022343100", "@num": "53 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 53 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301341", "@num": "50 undecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 undecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050370559", "@num": "L612-20", "#text": "Code monétaire et financier - art. L612-20 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048837021", "@num": "L208", "#text": "Livre des procédures fiscales - art. L208 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029066133", "@num": "L209", "#text": "Livre des procédures fiscales - art. L209 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049633806", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037312536", "@num": "L62", "#text": "Livre des procédures fiscales - art. L62 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639434", "@num": "L62 B", "#text": "Livre des procédures fiscales - art. L62 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000037309554", "@num": "L62 C", "#text": "Livre des procédures fiscales - art. L62 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315434", "@num": "L188 A", "#text": "Livre des procédures fiscales - art. L188 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147309", "@fin": "2999-01-01", "#text": "A : Intérêt de retard", "@debut": "2005-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133936", "@fin": "2999-01-01", "#text": "Section I : Dispositions communes", "@debut": "1977-12-31" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114518", "@fin": "2999-01-01", "#text": "Chapitre II : Pénalités", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084265", "@fin": "2999-01-01", "#text": "Livre II : Recouvrement de l'impôt", "@debut": "1969-12-27" } ] }, "@cid": "LEGITEXT000006069577", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts", "@debut": "1952-02-14", "@id_txt": "LEGITEXT000006069577", "@c_titre_court": "Code général des impôts, CGI." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049237013", "@fin": "1954-08-17", "@num": "1727", "@etat": "MODIFIE", "@debut": "1950-04-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000049489929", "@fin": "1979-07-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "1954-08-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312875", "@fin": "1987-07-09", "@num": "1727", "@etat": "MODIFIE", "@debut": "1979-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312876", "@fin": "2006-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006312877", "@fin": "2005-12-31", "@num": "1727", "@etat": "MODIFIE_MORT_NE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312878", "@fin": "2006-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2005-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312879", "@fin": "2007-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2006-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006312880", "@fin": "2009-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2007-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020052229", "@fin": "2010-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2009-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641325", "@fin": "2011-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023410038", "@fin": "2013-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026947151", "@fin": "2015-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355562", "@fin": "2017-12-30", "@num": "1727", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000030042948", "@fin": "2015-12-31", "@num": "1727", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036365164", "@fin": "2018-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2017-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036428673", "@fin": "2018-08-12", "@num": "1727", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037312401", "@fin": "2022-01-01", "@num": "1727", "@etat": "MODIFIE", "@debut": "2018-08-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044992184", "@fin": "2999-01-01", "@num": "1727", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Article 1727-0 A AUTONOME VIGUEUR, en vigueur depuis le 31/12/2018 (Code général des impôts)