{ "article": { "LEGIARTI000038621486": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038621486", "URL": "article/LEGI/ARTI/00/00/38/62/14/LEGIARTI000038621486.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006315403", "@num": "L172 A", "#text": "Livre des procédures fiscales - art. L172 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315403", "@num": "L172 A", "#text": "Livre des procédures fiscales - art. L172 A (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000038559635", "@nor": "ECOE1907436D", "@num": "2019-560", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2019-560 du 6 juin 2019 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000038559635", "@c_titre_court": "Décret n°2019-560 du 6 juin 2019" }, { "@fin": "2999-01-01", "#text": "Décret n° 2019-560 du 6 juin 2019 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre", "@debut": "2019-06-08", "@id_txt": "LEGITEXT000038621480", "@c_titre_court": "Décret n°2019-560 du 6 juin 2019" } ], "@ministere": "Ministère de l'économie et des finances", "@date_publi": "2019-06-07", "@date_signature": "2019-06-06", "@num_parution_jo": "0131" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000038621486", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000038559641", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L172 A\n
\n

\n
" } }, "LEGIARTI000006315403": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L172 A", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "2019-06-08", "DATE_DEBUT": "1989-07-14" } }, "META_COMMUN": { "ID": "LEGIARTI000006315403", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315403.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL172ABXXXXXAB" } }, "NOTA": { "CONTENU": "

En conséquence de la loi n° 2018-771 du 5 septembre 2018, art. 37-VI-1°, cet article devient sans objet.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1679 bis B (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1679 bis B (p.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 235 quater I (AL. 3 P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 235 quater I (al. 3 p.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000312753", "#text": "Loi 63-254 1963-03-15 art. 28 IV", "@sens": "source", "@cidtexte": "JORFTEXT000000312753", "@numtexte": "63-254", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-03-15" }, { "@id": "JORFTEXT000000336189", "#text": "Décret n°89-802 du 27 octobre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000336189", "@nortexte": "BUDF8900007D", "@numtexte": "89-802", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000006325903", "@num": "1", "#text": "Décret n°89-802 du 27 octobre 1989 - art. 1 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000336189", "@nortexte": "BUDF8900007D", "@numtexte": "89-802", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1989-10-27" }, { "@id": "LEGIARTI000038621486", "@num": "1", "#text": "Décret n°2019-560 du 6 juin 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038559635", "@nortexte": "ECOE1907436D", "@numtexte": "2019-560", "@typelien": "PERIME", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000038621486", "@num": "1", "#text": "Décret n°2019-560 du 6 juin 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038559635", "@nortexte": "ECOE1907436D", "@numtexte": "2019-560", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-06" }, { "@id": "LEGIARTI000006312701", "@num": "1679 bis B", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1679 bis B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 75-575 1975-07-16 ART. 16 I", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006315898", "@num": "L176", "#text": "Livre des procédures fiscales - art. L176", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 75-575 1975-07-16 art. 16 I", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191975", "@fin": "2999-01-01", "#text": "B : Dispositions particulières à certains impôts", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006180064", "@fin": "2999-01-01", "#text": "I : Impôts directs d'État", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163101", "@fin": "2999-01-01", "#text": "Section I : Impôts directs et taxes assimilées", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147335", "@fin": "2999-01-01", "#text": "Chapitre IV : Les délais de prescription", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133962", "@fin": "2999-01-01", "#text": "Titre II : Le contrôle de l'impôt", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315402", "@fin": "1989-07-14", "@num": "L172 A", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315403", "@fin": "2019-06-08", "@num": "L172 A", "@etat": "PERIME", "@debut": "1989-07-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le droit de reprise fixé par l'article L. 176 en matière de taxes sur le chiffre d'affaires s'applique :

1° A la participation des employeurs au financement des actions de formation professionnelle continue prévue à l'article 235 ter C du code général des impôts ;

2° (Disposition devenue sans objet).

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006315403", "cible": true, "cidtexte": "JORFTEXT000038559635", "id": "LEGIARTI000038621486", "typelien": "PERIME" }, { "article_id": "LEGIARTI000006315403", "cible": true, "cidtexte": "JORFTEXT000038559635", "id": "LEGIARTI000038621486", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000038621486", "liens_entrants": true }

Article 1 ENTIEREMENT_MODIF (Décret n° 2019-560 du 6 juin 2019 portant incorporation au livre des procédures fiscales de divers textes modifiant et complétant certaines dispositions de ce livre)