{ "article": { "LEGIARTI000038672461": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "R251 Y-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2019-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038672461", "URL": "article/LEGI/ARTI/00/00/38/67/24/LEGIARTI000038672461.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000038671580", "@num": "1", "#text": "Décret n°2019-616 du 21 juin 2019 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000038669331", "@nortexte": "CPAE1912058D", "@numtexte": "2019-616", "@typelien": "CREE", "@naturetexte": "DECRET", "@datesignatexte": "2019-06-21" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000038672442", "@fin": "2999-01-01", "#text": "IV : Avis de la commission consultative", "@debut": "2019-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000038672300", "@fin": "2999-01-01", "#text": "Section III : La commission consultative", "@debut": "2019-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000038672215", "@fin": "2999-01-01", "#text": "Chapitre IV : Le règlement des différends fiscaux dans l'Union Européenne", "@debut": "2019-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133985", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114562", "@fin": "2999-01-01", "#text": "Deuxième partie : Partie réglementaire, décrets", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084356", "@fin": "2999-01-01", "#text": "Partie réglementaire - Décrets en Conseil d'Etat", "@debut": "1981-07-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038672461", "@fin": "2999-01-01", "@num": "R251 Y-1", "@etat": "VIGUEUR", "@debut": "2019-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

La commission prévue à l'article L. 251 K rend son avis par écrit.

" } }, "LEGIARTI000038671580": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038671580", "URL": "article/LEGI/ARTI/00/00/38/67/15/LEGIARTI000038671580.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000242359", "#text": "Décret n°2006-781 du 3 juillet 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000242359", "@nortexte": "BUDB0620002D", "@numtexte": "2006-781", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2006-07-03" }, { "@id": "LEGISCTA000038672215", "#text": "Livre des procédures fiscales - Chapitre IV : Le règlement des différends fisca... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000038672302", "#text": "Livre des procédures fiscales - I : Saisine de la commission (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000038672321", "#text": "Livre des procédures fiscales - II : Composition de la commission (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000038672345", "#text": "Livre des procédures fiscales - III : Règles de fonctionnement de la commissio... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000038672442", "#text": "Livre des procédures fiscales - IV : Avis de la commission consultative (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000038672249", "#text": "Livre des procédures fiscales - Section I : La demande d'ouverture (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000038672293", "#text": "Livre des procédures fiscales - Section II : La procédure amiable (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000038672300", "#text": "Livre des procédures fiscales - Section III : La commission consultative (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000038672465", "#text": "Livre des procédures fiscales - Section IV : Publicité (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038672253", "@num": "R251 D-1", "#text": "Livre des procédures fiscales - art. R251 D-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038672259", "@num": "R251 D-2", "#text": "Livre des procédures fiscales - art. R251 D-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038672264", "@num": "R251 D-3", "#text": "Livre des procédures fiscales - art. R251 D-3 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038672269", "@num": "R251 D-4", "#text": "Livre des procédures fiscales - art. 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. R251 P-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038672337", "@num": "R251 R-1", "#text": "Livre des procédures fiscales - art. R251 R-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038672415", "@num": "R251 T-1", "#text": "Livre des procédures fiscales - art. R251 T-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038672438", "@num": "R251 T-2", "#text": "Livre des procédures fiscales - art. R251 T-2 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038672461", "@num": "R251 Y-1", "#text": "Livre des procédures fiscales - art. R251 Y-1 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038672497", "@num": "R251 ZF-1", "#text": "Livre des procédures fiscales - art. 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
" } } }, "article_lien": [ { "article_id": "LEGIARTI000038671580", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000038672461", "typelien": "CREE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000038672461", "liens_entrants": true }

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