{ "article": { "LEGIARTI000042656746": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L751-9", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-12-09" } }, "META_COMMUN": { "ID": "LEGIARTI000042656746", "URL": "article/LEGI/ARTI/00/00/42/65/67/LEGIARTI000042656746.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042624466", "@num": "126", "#text": "LOI n°2020-1525 du 7 décembre 2020 - art. 126", "@sens": "cible", "@cidtexte": "JORFTEXT000042619877", "@nortexte": "ECOX1935404L", "@numtexte": "2020-1525", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-07" }, { "@id": "LEGIARTI000038581381", "@num": "R752-44-13", "#text": "Code de commerce - art. R752-44-13 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020164088", "@num": "A750-2", "#text": "Code de commerce. - art. A750-2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315266", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. L135 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006161388", "@fin": "2014-12-18", "#text": "Section 3 : Des observatoires départementaux d'équipement commercial.", "@debut": "2006-06-09" }, { "@id": "LEGISCTA000029109383", "@fin": "2999-01-01", "#text": "Section 3 : De l'observation de l'aménagement commercial.", "@debut": "2014-12-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146139", "@fin": "2008-11-25", "#text": "Chapitre Ier : Des commissions d'équipement commercial et des observatoires. départementaux d'équipement commercial", "@debut": "2006-06-09" }, { "@id": "LEGISCTA000019297675", "@fin": "2999-01-01", "#text": "Chapitre Ier : Des commissions d'aménagement commercial.", "@debut": "2008-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133211", "@fin": "2008-11-25", "#text": "TITRE V : De l'équipement commercial.", "@debut": "2006-06-09" }, { "@id": "LEGISCTA000019297677", "@fin": "2999-01-01", "#text": "TITRE V : De l'aménagement commercial.", "@debut": "2008-11-25" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006113745", "@fin": "2999-01-01", "#text": "LIVRE VII : Des juridictions commerciales et de l'organisation du commerce.", "@debut": "2006-06-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006083281", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "2000-09-21" } ] }, "@cid": "LEGITEXT000005634379", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code de commerce", "@debut": "2000-09-21", "@id_txt": "LEGITEXT000005634379", "@c_titre_court": "Code de commerce" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006241104", "@fin": "2008-11-25", "@num": "L751-9", "@etat": "MODIFIE", "@debut": "2006-06-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000019297756", "@fin": "2014-12-18", "@num": "L751-9", "@etat": "MODIFIE", "@debut": "2008-11-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029109380", "@fin": "2020-12-09", "@num": "L751-9", "@etat": "MODIFIE", "@debut": "2014-12-18", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042656746", "@fin": "2999-01-01", "@num": "L751-9", "@etat": "VIGUEUR", "@debut": "2020-12-09", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - La Commission nationale d'aménagement commercial rend public, chaque année, un rapport intégrant les données relatives à l'activité des commissions départementales et nationale. Ce rapport comprend également des informations relatives à la connaissance des territoires en matière commerciale.

II. - (Abrogé)

" } }, "LEGIARTI000006315266": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L135 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1986-12-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006315266", "URL": "article/LEGI/ARTI/00/00/06/31/52/LEGIARTI000006315266.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL135AEXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000693694", "#text": "Loi 86-1305 1986-12-23", "@sens": "source", "@cidtexte": "JORFTEXT000000693694", "@numtexte": "86-1305", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-23" }, { "@id": "JORFTEXT000000693694", "#text": "Loi 86-1305 1986-12-23 art. 1 JORF 26 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000693694", "@numtexte": "86-1305", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-23" }, { "@id": "JORFTEXT000000696712", "#text": "Décret 87-941 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696712", "@nortexte": "BUDF8700006D", "@numtexte": "87-941", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "LEGIARTI000030129751", "@num": "6", "#text": "Arrêté du 5 janvier 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000667484", "@nortexte": "BUDL9000013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-05" }, { "@id": "LEGIARTI000030129295", "@num": "6", "#text": "Arrêté du 6 janvier 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000746824", "@nortexte": "BUDL9600171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-01-06" }, { "@id": "LEGIARTI000030109272", "@num": "5", "#text": "Arrêté du 15 novembre 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000586738", "@nortexte": "ECOL0000156A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-11-15" }, { "@id": "LEGIARTI000034247264", "@num": "14", "#text": "Décret n°2009-318 du 20 mars 2009 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020428769", "@nortexte": "ECES0826515D", "@numtexte": "2009-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-03-20" }, { "@id": "LEGIARTI000034247251", "@num": "17", "#text": "Décret n°2009-318 du 20 mars 2009 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020428769", "@nortexte": "ECES0826515D", "@numtexte": "2009-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-03-20" }, { "@id": "LEGITEXT000021115492", "#text": "Arrêté du 21 septembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021113643", "@nortexte": "ECES0921612A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-21" }, { "@id": "LEGIARTI000032234984", "@num": "4", "#text": "Arrêté du 26 février 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032233441", "@nortexte": "FCPE1606641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-26" }, { "@id": "LEGIARTI000033255176", "@num": "4", "#text": "Arrêté du 3 octobre 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033253593", "@nortexte": "ECFE1628295A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-10-03" }, { "@id": "LEGIARTI000042656746", "@num": "L751-9", "#text": "Code de commerce - art. L751-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025556520", "@num": "L131-3", "#text": "Code de la recherche - art. L131-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617047", "@num": "L511-3", "#text": "Code de la recherche - art. L511-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180058", "@fin": "2999-01-01", "#text": "II : Dérogations au profit de certaines administrations, autorités administratives, collectivités, services et organismes publics", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@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": "LEGIARTI000006315266", "@fin": "1994-09-02", "@num": "L135 D", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315267", "@fin": "2009-05-14", "@num": "L135 D", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020616377", "@fin": "2010-05-01", "@num": "L135 D", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177890", "@fin": "2013-07-24", "@num": "L135 D", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027748529", "@fin": "2999-01-01", "@num": "L135 D", "@etat": "VIGUEUR", "@debut": "2013-07-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les agents de l'administration des impôts peuvent communiquer aux agents de l'Institut national de la statistique et des études économiques et aux agents des services statistiques ministériels, dans les limites et conditions prévues par la loi n° 86-1305 du 23 décembre 1986, les renseignements utiles à l'établissement de statistiques. \"
\n
" } }, "LEGIARTI000006315267": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L135 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-05-14", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006315267", "URL": "article/LEGI/ARTI/00/00/06/31/52/LEGIARTI000006315267.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL135AEXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000693694", "#text": "Loi 86-1305 1986-12-23", "@sens": "source", "@cidtexte": "JORFTEXT000000693694", "@numtexte": "86-1305", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-23" }, { "@id": "LEGIARTI000030129751", "@num": "6", "#text": "Arrêté du 5 janvier 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000667484", "@nortexte": "BUDL9000013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-05" }, { "@id": "LEGIARTI000006318463", "@num": "108", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 108 (Ab) JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318479", "@num": "121", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 121 (Ab) JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006535294", "@num": "1", "#text": "Décret n°92-1431 du 30 décembre 1992 - art. 1 (VT) JORF 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000725511", "@nortexte": "BUDF9200035D", "@numtexte": "92-1431", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000713961", "#text": "Décret 94-900 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000713961", "@nortexte": "BUDF9400018D", "@numtexte": "94-900", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "LEGIARTI000030129295", "@num": "6", "#text": "Arrêté du 6 janvier 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000746824", "@nortexte": "BUDL9600171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-01-06" }, { "@id": "LEGIARTI000030109272", "@num": "5", "#text": "Arrêté du 15 novembre 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000586738", "@nortexte": "ECOL0000156A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-11-15" }, { "@id": "LEGIARTI000034247264", "@num": "14", "#text": "Décret n°2009-318 du 20 mars 2009 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020428769", "@nortexte": "ECES0826515D", "@numtexte": "2009-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-03-20" }, { "@id": "LEGIARTI000034247251", "@num": "17", "#text": "Décret n°2009-318 du 20 mars 2009 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020428769", "@nortexte": "ECES0826515D", "@numtexte": "2009-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-03-20" }, { "@id": "LEGITEXT000021115492", "#text": "Arrêté du 21 septembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021113643", "@nortexte": "ECES0921612A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-21" }, { "@id": "LEGIARTI000032234984", "@num": "4", "#text": "Arrêté du 26 février 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032233441", "@nortexte": "FCPE1606641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-26" }, { "@id": "LEGIARTI000033255176", "@num": "4", "#text": "Arrêté du 3 octobre 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033253593", "@nortexte": "ECFE1628295A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-10-03" }, { "@id": "LEGIARTI000042656746", "@num": "L751-9", "#text": "Code de commerce - art. L751-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025556520", "@num": "L131-3", "#text": "Code de la recherche - art. L131-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617047", "@num": "L511-3", "#text": "Code de la recherche - art. L511-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180058", "@fin": "2999-01-01", "#text": "II : Dérogations au profit de certaines administrations, autorités administratives, collectivités, services et organismes publics", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@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": "LEGIARTI000006315266", "@fin": "1994-09-02", "@num": "L135 D", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315267", "@fin": "2009-05-14", "@num": "L135 D", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020616377", "@fin": "2010-05-01", "@num": "L135 D", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177890", "@fin": "2013-07-24", "@num": "L135 D", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027748529", "@fin": "2999-01-01", "@num": "L135 D", "@etat": "VIGUEUR", "@debut": "2013-07-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les agents de l'administration des impôts et de l'administration des douanes et droits indirects peuvent communiquer aux agents de l'Institut national de la statistique et des études économiques et aux agents des services statistiques ministériels, dans les limites et conditions prévues par la loi n° 86-1305 du 23 décembre 1986, les renseignements utiles à l'établissement de statistiques.
\n
" } }, "LEGIARTI000020616377": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L135 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2009-05-14" } }, "META_COMMUN": { "ID": "LEGIARTI000020616377", "URL": "article/LEGI/ARTI/00/00/20/61/63/LEGIARTI000020616377.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030129751", "@num": "6", "#text": "Arrêté du 5 janvier 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000667484", "@nortexte": "BUDL9000013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-05" }, { "@id": "LEGIARTI000030129295", "@num": "6", "#text": "Arrêté du 6 janvier 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000746824", "@nortexte": "BUDL9600171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-01-06" }, { "@id": "LEGIARTI000030109272", "@num": "5", "#text": "Arrêté du 15 novembre 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000586738", "@nortexte": "ECOL0000156A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-11-15" }, { "@id": "LEGIARTI000034247264", "@num": "14", "#text": "Décret n°2009-318 du 20 mars 2009 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020428769", "@nortexte": "ECES0826515D", "@numtexte": "2009-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-03-20" }, { "@id": "LEGIARTI000034247251", "@num": "17", "#text": "Décret n°2009-318 du 20 mars 2009 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020428769", "@nortexte": "ECES0826515D", "@numtexte": "2009-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-03-20" }, { "@id": "LEGIARTI000020606412", "@num": "19", "#text": "LOI n°2009-526\n du 12 mai 2009 - art. 19", "@sens": "cible", "@cidtexte": "JORFTEXT000020604162", "@nortexte": "BCFX0824886L", "@numtexte": "2009-526", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-05-12" }, { "@id": "LEGITEXT000021115492", "#text": "Arrêté du 21 septembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021113643", "@nortexte": "ECES0921612A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-21" }, { "@id": "LEGIARTI000032234984", "@num": "4", "#text": "Arrêté du 26 février 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032233441", "@nortexte": "FCPE1606641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-26" }, { "@id": "LEGIARTI000033255176", "@num": "4", "#text": "Arrêté du 3 octobre 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033253593", "@nortexte": "ECFE1628295A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-10-03" }, { "@id": "LEGIARTI000042656746", "@num": "L751-9", "#text": "Code de commerce - art. L751-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025556520", "@num": "L131-3", "#text": "Code de la recherche - art. L131-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617047", "@num": "L511-3", "#text": "Code de la recherche - art. L511-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180058", "@fin": "2999-01-01", "#text": "II : Dérogations au profit de certaines administrations, autorités administratives, collectivités, services et organismes publics", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@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": "LEGIARTI000006315266", "@fin": "1994-09-02", "@num": "L135 D", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315267", "@fin": "2009-05-14", "@num": "L135 D", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020616377", "@fin": "2010-05-01", "@num": "L135 D", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177890", "@fin": "2013-07-24", "@num": "L135 D", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027748529", "@fin": "2999-01-01", "@num": "L135 D", "@etat": "VIGUEUR", "@debut": "2013-07-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les agents de l'administration des impôts et de l'administration des douanes et droits indirects peuvent communiquer aux agents de l'Institut national de la statistique et des études économiques et aux agents des services statistiques ministériels, dans les limites et conditions prévues par la loi n° 51-711 du 7 juin 1951 sur l'obligation, la coordination et le secret en matière de statistiques, les renseignements utiles à l'établissement de statistiques.

\n
\n

Les informations communiquées en application du premier alinéa par les agents de l'administration des impôts et de l'administration des douanes et portant sur les renseignements prévus aux articles L. 232-21 à L. 232-23 du code de commerce ou, pour celles n'en relevant pas, portant sur les comptes annuels comptables déposés en application des articles 53 A, 72, 74 A, 97, 223 et 302 septies A bis du code général des impôts, peuvent l'être également, dans les mêmes limites et conditions, soit pour des besoins de recherche scientifique, soit à des fins exclusives de réalisation d'études économiques, aux agents de services de l'Etat chargés de la réalisation d'études économiques. La liste de ces services est définie par arrêté conjoint du ministre chargé de l'économie et du ministre chargé du budget.
\n
Les bénéficiaires de cette communication sont astreints, pour les données dont ils ont à connaître en application du présent article, au secret professionnel sous les sanctions prévues à l'article 226-13 du code pénal.

" } }, "LEGIARTI000022177890": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L135 D", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-07-24", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022177890", "URL": "article/LEGI/ARTI/00/00/22/17/78/LEGIARTI000022177890.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000030129751", "@num": "6", "#text": "Arrêté du 5 janvier 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000667484", "@nortexte": "BUDL9000013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-05" }, { "@id": "LEGIARTI000030129295", "@num": "6", "#text": "Arrêté du 6 janvier 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000746824", "@nortexte": "BUDL9600171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-01-06" }, { "@id": "LEGIARTI000030109272", "@num": "5", "#text": "Arrêté du 15 novembre 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000586738", "@nortexte": "ECOL0000156A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-11-15" }, { "@id": "LEGIARTI000034247264", "@num": "14", "#text": "Décret n°2009-318 du 20 mars 2009 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020428769", "@nortexte": "ECES0826515D", "@numtexte": "2009-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-03-20" }, { "@id": "LEGIARTI000034247251", "@num": "17", "#text": "Décret n°2009-318 du 20 mars 2009 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020428769", "@nortexte": "ECES0826515D", "@numtexte": "2009-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-03-20" }, { "@id": "LEGITEXT000021115492", "#text": "Arrêté du 21 septembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021113643", "@nortexte": "ECES0921612A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-21" }, { "@id": "LEGIARTI000022172677", "@num": "1", "#text": "Décret n°2010-422 du 27 avril 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022166779", "@nortexte": "ECEL1006802D", "@numtexte": "2010-422", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000032234984", "@num": "4", "#text": "Arrêté du 26 février 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032233441", "@nortexte": "FCPE1606641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-26" }, { "@id": "LEGIARTI000033255176", "@num": "4", "#text": "Arrêté du 3 octobre 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033253593", "@nortexte": "ECFE1628295A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-10-03" }, { "@id": "LEGIARTI000006229089", "@num": "L232-21", "#text": "Code de commerce - art. L232-21", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042656746", "@num": "L751-9", "#text": "Code de commerce - art. L751-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025556520", "@num": "L131-3", "#text": "Code de la recherche - art. L131-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028617047", "@num": "L511-3", "#text": "Code de la recherche - art. L511-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180058", "@fin": "2999-01-01", "#text": "II : Dérogations au profit de certaines administrations, autorités administratives, collectivités, services et organismes publics", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@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": "LEGIARTI000006315266", "@fin": "1994-09-02", "@num": "L135 D", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315267", "@fin": "2009-05-14", "@num": "L135 D", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020616377", "@fin": "2010-05-01", "@num": "L135 D", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177890", "@fin": "2013-07-24", "@num": "L135 D", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027748529", "@fin": "2999-01-01", "@num": "L135 D", "@etat": "VIGUEUR", "@debut": "2013-07-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Les agents de l'administration des impôts et de l'administration des douanes et droits indirects peuvent communiquer aux agents de l'Institut national de la statistique et des études économiques et aux agents des services statistiques ministériels, dans les limites et conditions prévues par la loi n° 51-711 du 7 juin 1951 sur l'obligation, la coordination et le secret en matière de statistiques, les renseignements utiles à l'établissement de statistiques.

II.-Les informations communiquées en application du I par les agents de l'administration des impôts et de l'administration des douanes et portant sur les renseignements prévus aux articles L. 232-21 à L. 232-23 du code de commerce ou, pour celles n'en relevant pas, portant sur les comptes annuels déposés en application des articles 53 A, 72, 74 A, 97, 223 et 302 septies A bis du code général des impôts, peuvent l'être également, dans les mêmes limites et conditions, soit pour des besoins de recherche scientifique, soit à des fins exclusives de réalisation d'études économiques, aux agents de services de l'Etat chargés de la réalisation d'études économiques. La liste de ces services est définie par arrêté conjoint du ministre chargé de l'économie et du ministre chargé du budget.

(Dispositions disjointes).

" } }, "LEGIARTI000027748529": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L135 D", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2013-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000027748529", "URL": "article/LEGI/ARTI/00/00/27/74/85/LEGIARTI000027748529.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006528416", "@num": "6 bis", "#text": "Loi n° 51-711 du 7 juin 1951 - art. 6 bis", "@sens": "source", "@cidtexte": "JORFTEXT000000888573", "@numtexte": "51-711", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1951-06-07" }, { "@id": "LEGIARTI000030129751", "@num": "6", "#text": "Arrêté du 5 janvier 1990 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000667484", "@nortexte": "BUDL9000013A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1990-01-05" }, { "@id": "LEGIARTI000030129295", "@num": "6", "#text": "Arrêté du 6 janvier 1997 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000746824", "@nortexte": "BUDL9600171A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1997-01-06" }, { "@id": "LEGIARTI000030109272", "@num": "5", "#text": "Arrêté du 15 novembre 2000 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000586738", "@nortexte": "ECOL0000156A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-11-15" }, { "@id": "LEGIARTI000034247264", "@num": "14", "#text": "Décret n°2009-318 du 20 mars 2009 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020428769", "@nortexte": "ECES0826515D", "@numtexte": "2009-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-03-20" }, { "@id": "LEGIARTI000034247251", "@num": "17", "#text": "Décret n°2009-318 du 20 mars 2009 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020428769", "@nortexte": "ECES0826515D", "@numtexte": "2009-318", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2009-03-20" }, { "@id": "LEGITEXT000021115492", "#text": "Arrêté du 21 septembre 2009 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021113643", "@nortexte": "ECES0921612A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-09-21" }, { "@id": "LEGIARTI000027736784", "@num": "104", "#text": "LOI n°2013-660\n du 22 juillet 2013 - art. 104", "@sens": "cible", "@cidtexte": "JORFTEXT000027735009", "@nortexte": "ESRJ1304228L", "@numtexte": "2013-660", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-07-22" }, { "@id": "LEGIARTI000032234984", "@num": "4", "#text": "Arrêté du 26 février 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000032233441", "@nortexte": "FCPE1606641A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-02-26" }, { "@id": "LEGIARTI000033255176", "@num": "4", "#text": "Arrêté du 3 octobre 2016 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033253593", "@nortexte": "ECFE1628295A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2016-10-03" }, { "@id": "LEGIARTI000006229089", "@num": "L232-21", "#text": "Code de commerce - art. L232-21", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006308740", "@num": "223", "#text": "Code général des impôts, CGI. - art. 223", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309724", "@num": "302 septies A bis", "#text": "Code général des impôts, CGI. - art. 302 septies A bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302449", "@num": "53 A", "#text": "Code général des impôts, CGI. - art. 53 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302490", "@num": "72", "#text": "Code général des impôts, CGI. - art. 72", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307816", "@num": "74 A", "#text": "Code général des impôts, CGI. - art. 74 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006302636", "@num": "97", "#text": "Code général des impôts, CGI. - art. 97", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042656746", "@num": "L751-9", "#text": "Code de commerce - art. 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R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417946", "@num": "226-14", "#text": "Code pénal - art. 226-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180058", "@fin": "2999-01-01", "#text": "II : Dérogations au profit de certaines administrations, autorités administratives, collectivités, services et organismes publics", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@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": "LEGIARTI000006315266", "@fin": "1994-09-02", "@num": "L135 D", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315267", "@fin": "2009-05-14", "@num": "L135 D", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020616377", "@fin": "2010-05-01", "@num": "L135 D", "@etat": "MODIFIE", "@debut": "2009-05-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177890", "@fin": "2013-07-24", "@num": "L135 D", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000027748529", "@fin": "2999-01-01", "@num": "L135 D", "@etat": "VIGUEUR", "@debut": "2013-07-24", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les agents de l'administration des impôts et de l'administration des douanes et droits indirects peuvent communiquer aux agents de l'Institut national de la statistique et des études économiques et aux agents des services statistiques ministériels, dans les limites et conditions prévues par la loi n° 51-711 du 7 juin 1951 sur l'obligation, la coordination et le secret en matière de statistiques, les renseignements utiles à l'établissement de statistiques.

II. – Les informations communiquées en application du I par les agents de l'administration des impôts et de l'administration des douanes et portant sur les renseignements prévus aux articles L. 232-21 à L. 232-23 du code de commerce ou, pour celles n'en relevant pas, portant sur les comptes annuels déposés en application des articles 53 A, 72, 74 A, 97, 223 et 302 septies A bis du code général des impôts, peuvent l'être également, dans les mêmes limites et conditions, à des fins exclusives de réalisation d'études économiques, aux agents de services de l'Etat chargés de la réalisation d'études économiques. La liste de ces services est définie par arrêté conjoint du ministre chargé de l'économie et du ministre chargé du budget.

III. – L'accès des tiers, à des fins de recherche scientifique, aux informations recueillies à l'occasion des opérations de détermination de l'assiette, de contrôle, de recouvrement ou de contentieux des impôts, droits, taxes et redevances prévus au code général des impôts peut être autorisé par décision du ministre chargé du budget, après avis favorable du comité du secret statistique institué par l'article 6 bis de la loi n° 51-711 du 7 juin 1951 sur l'obligation, la coordination et le secret en matière de statistiques.

L'avis du comité du secret statistique est rendu, après consultation des administrations ayant collecté les données concernées par la demande d'accès, en tenant compte :

1° Des enjeux attachés à la protection de la vie privée, à la protection du secret des affaires et au respect du secret professionnel prévu aux articles 226-13 et 226-14 du code pénal ;

2° De la nature et de la finalité des travaux pour l'exécution desquels la demande d'accès est formulée ;

3° De la qualité de la personne qui demande l'accès aux données, de celle de l'organisme de recherche auquel elle est rattachée et des garanties qu'elle présente ;

4° De la disponibilité des données demandées.

L'accès aux informations s'effectue dans des conditions préservant la confidentialité des données.

Les travaux issus de l'exploitation de ces données ne peuvent en aucun cas faire état des personnes auxquelles elles se rapportent ni permettre leur identification.

" } }, "LEGIARTI000042624466": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "126", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042624466", "URL": "article/LEGI/ARTI/00/00/42/62/44/LEGIARTI000042624466.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000042656746", "@num": "L751-9", "#text": "Code de commerce - art. L751-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000005634379", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000042624422", "@fin": "2999-01-01", "#text": "Titre IV : DIVERSES DISPOSITIONS DE SIMPLIFICATION", "@debut": "2020-12-09" } ] }, "@cid": "JORFTEXT000042619877", "@nor": "ECOX1935404L", "@num": "2020-1525", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2020-1525 du 7 décembre 2020 d'accélération et de simplification de l'action publique (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000042619877", "@c_titre_court": "LOI n°2020-1525 du 7 décembre 2020" }, { "@fin": "2999-01-01", "#text": "LOI n° 2020-1525 du 7 décembre 2020 d'accélération et de simplification de l'action publique (1)", "@debut": "2020-12-09", "@id_txt": "LEGITEXT000042624416", "@c_titre_court": "LOI n°2020-1525 du 7 décembre 2020" } ], "@date_publi": "2020-12-08", "@date_signature": "2020-12-07", "@num_parution_jo": "0296" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000042624466", "@fin": "2999-01-01", "@num": "126", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000042619977", "@fin": "2999-01-01", "@num": "126", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code de commerce
\n Art. L751-9\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006315266", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000042656746", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006315267", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000042656746", "typelien": "CITATION" }, { "article_id": "LEGIARTI000022177890", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000042656746", "typelien": "CITATION" }, { "article_id": "LEGIARTI000027748529", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000042656746", "typelien": "CITATION" }, { "article_id": "LEGIARTI000020616377", "cible": true, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000042656746", "typelien": "CITATION" }, { "article_id": "LEGIARTI000042624466", "cible": false, "cidtexte": "LEGITEXT000005634379", "id": "LEGIARTI000042656746", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000042656746", "liens_entrants": true }

Article L751-9 AUTONOME VIGUEUR, en vigueur depuis le 09/12/2020 (Code de commerce)