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Conformément à l'article 2 du décret n° 2019-616 du 21 juin 2019, ces dispositions s'appliquent aux demandes d'ouverture de procédures introduites auprès de l'administration fiscale française à compter du 1er juillet 2019 portant sur des différends relatifs à des revenus ou capitaux perçus à compter du 1er janvier 2018 pour les particuliers et à des exercices fiscaux ouverts à compter du 1er janvier 2018 pour les entreprises.

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La mesure administrative mentionnée à l'article L. 251 D est :
\n
\n 1° La proposition de rectification ;
\n
\n 2° Ou la notification des bases ou éléments d'imposition d'office ;
\n
\n 3° Ou le prélèvement en cas de retenue à la source.

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R251 D-4 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038672275", "@num": "R251 D-5", "#text": "Livre des procédures fiscales - art. R251 D-5 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038672279", "@num": "R251 D-6", "#text": "Livre des procédures fiscales - art. R251 D-6 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038672285", "@num": "R251 G-1", "#text": "Livre des procédures fiscales - art. R251 G-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038672289", "@num": "R251 H-1", "#text": "Livre des procédures fiscales - art. R251 H-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038672310", "@num": "R251 K-1", "#text": "Livre des procédures fiscales - art. R251 K-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038672315", "@num": "R251 K-2", "#text": "Livre des procédures fiscales - art. R251 K-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038672319", "@num": "R251 N-1", "#text": "Livre des procédures fiscales - art. R251 N-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038672327", "@num": "R251 P-1", "#text": "Livre des procédures fiscales - art. R251 P-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038672332", "@num": "R251 P-2", "#text": "Livre des procédures fiscales - art. 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R251 ZF-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000038669331", "@nor": "CPAE1912058D", "@num": "2019-616", "@nature": "DECRET", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Décret n° 2019-616 du 21 juin 2019 relatif au règlement des différends fiscaux dans l'Union européenne", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000038669331", "@c_titre_court": "Décret n°2019-616 du 21 juin 2019" }, { "@fin": "2999-01-01", "#text": "Décret n° 2019-616 du 21 juin 2019 relatif au règlement des différends fiscaux dans l'Union européenne", "@debut": "2019-07-01", "@id_txt": "LEGITEXT000038671573", "@c_titre_court": "Décret n°2019-616 du 21 juin 2019" } ], "@ministere": "Ministère de l'action et des comptes publics", "@date_publi": "2019-06-22", "@date_signature": "2019-06-21", "@num_parution_jo": "0143" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000038671580", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000038669341", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Livre des procédures fiscales
\n Sct. Chapitre IV : Le règlement des différends fiscaux dans l'Union Européenne , Sct. Section I : La demande d'ouverture, Art. R251 D-1, Art. R251 D-2, Art. R251 D-3, Art. R251 D-4, Art. R251 D-5, Art. R251 D-6, Sct. Section II : La procédure amiable, Art. R251 G-1, Art. R251 H-1, Sct. Section III : La commission consultative, Sct. I : Saisine de la commission, Art. R251 K-1, Art. R251 K-2, Art. R251 N-1, Sct. II : Composition de la commission, Art. R251 P-1, Art. R251 P-2, Art. R251 R-1, Sct. III : Règles de fonctionnement de la commission consultative, Art. R251 T-1, Art. R251 T-2, Sct. IV : Avis de la commission consultative, Art. R251 Y-1, Sct. Section IV : Publicité, Art. R251 ZF-1\n
\n

\n
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Article R251 D-1 AUTONOME VIGUEUR, en vigueur depuis le 01/07/2019 (Livre des procédures fiscales)