{ "article": { "LEGIARTI000043644619": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "164 FB", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2021-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000043644619", "URL": "article/LEGI/ARTI/00/00/43/64/46/LEGIARTI000043644619.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000043643175", "@num": "1", "#text": "Arrêté du 9 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043642062", "@nortexte": "ECOE2108012A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-09" }, { "@id": "LEGIARTI000050332375", "@num": "2", "#text": "Arrêté du 4 octobre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330600", "@nortexte": "BCPE2426590A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGIARTI000024849764", "@num": "164 FD", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 FD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050333145", "@num": "164 FC", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 164 FC (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050333149", "@num": "164 FF", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 164 FF (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162444", "@fin": "2999-01-01", "#text": "I : Déclaration des comptes financiers", "@debut": "1982-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146941", "@fin": "2999-01-01", "#text": "Chapitre premier : Obligations déclaratives", "@debut": "1982-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133794", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114467", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301023", "@fin": "2020-09-01", "@num": "164 FB", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041852254", "@fin": "2021-06-12", "@num": "164 FB", "@etat": "MODIFIE", "@debut": "2020-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043644619", "@fin": "2999-01-01", "@num": "164 FB", "@etat": "VIGUEUR", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Les déclarations d'ouverture, de clôture ou de modification des comptes de toute nature et de location des coffres-forts incombent aux établissements, personnes physiques ou morales, qui gèrent ces comptes ou ces coffres-forts.

\n
" } }, "LEGIARTI000043643175": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000043643175", "URL": "article/LEGI/ARTI/00/00/43/64/31/LEGIARTI000043643175.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000043644650", "@num": "121 KA", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 KA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043644619", "@num": "164 FB", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 FB (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042147379", "@num": "18", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 18 (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301991", "@num": "198 sexies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 198 sexies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043644627", "@num": "23 N", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 23 N (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043644622", "@num": "28-00 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 28-00 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043644632", "@num": "4 J", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 4 J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301378", "@num": "50 quindecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 quindecies (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300949", "@num": "155 quater", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 155 quater (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi n° 2019-1479 du 28 décembre 2019, art. 69-I M", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2019-1479 du 28 décembre 2019, art. 69-I T", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2020-1525 du 7 décembre 2020, art. 127-I-1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Loi n° 2020-1721 du 29 décembre 2020, art. 4-I-1°", "@sens": "source", "@typelien": "CITATION" }, { "#text": "annexe IV au code général des impôts", "@sens": "source", "@typelien": "CITATION" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000043642062", "@nor": "ECOE2108012A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 9 juin 2021 portant incorporation à l'annexe IV au code général des impôts de divers textes modifiant et complétant certaines dispositions de cette annexe", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000043642062", "@c_titre_court": "Arrêté du 9 juin 2021" }, { "@fin": "2999-01-01", "#text": "Arrêté du 9 juin 2021 portant incorporation à l'annexe IV au code général des impôts de divers textes modifiant et complétant certaines dispositions de cette annexe", "@debut": "2021-06-12", "@id_txt": "LEGITEXT000043643173", "@c_titre_court": "Arrêté du 9 juin 2021" } ], "@ministere": "Ministère de l'économie, des finances et de la relance", "@date_publi": "2021-06-11", "@date_signature": "2021-06-09", "@num_parution_jo": "0134" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000043643175", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000043642064", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

-Code général des impôts, annexe 4, CGIAN4.
\nArt. 50 quindecies \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code général des impôts, annexe 4, CGIAN4.
\nArt. 4 J, Art. 23 N, Art. 28-00 A, Art. 164 FB \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code général des impôts, annexe 4, CGIAN4.
\nArt. 198 sexies \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code général des impôts, annexe 4, CGIAN4.
\nArt. 121 KA \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code général des impôts, annexe 4, CGIAN4.
\nArt. 18 \n
\n

\n
\n
A modifié les dispositions suivantes :

-Code général des impôts, annexe 4, CGIAN4.
\nArt. 155 quater\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000043643175", "cible": false, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000043644619", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000043644619", "liens_entrants": true }

Article 164 FB AUTONOME VIGUEUR, en vigueur depuis le 12/06/2021 (Code général des impôts, annexe IV)