{ "article": { "LEGIARTI000044794836": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "147", "ETAT": "VIGUEUR", "TYPE": "PARTIELLEMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044794836", "URL": "article/LEGI/ARTI/00/00/44/79/48/LEGIARTI000044794836.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000044981256", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000046184941", "@fin": "2999-01-01", "#text": "I. - MESURES FISCALES ET MESURES BUDGÉTAIRES NON RATTACHÉES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044794403", "@fin": "2999-01-01", "#text": "Titre IV : DISPOSITIONS PERMANENTES", "@debut": "2022-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044794405", "@fin": "2999-01-01", "#text": "SECONDE PARTIE : MOYENS DES POLITIQUES PUBLIQUES ET DISPOSITIONS SPÉCIALES", "@debut": "2022-01-01" } ] }, "@cid": "JORFTEXT000044637640", "@nor": "ECOX2126830L", "@num": "2021-1900", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2021-1900 du 30 décembre 2021 de finances pour 2022 (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000044637640", "@c_titre_court": "LOI n°2021-1900 du 30 décembre 2021" }, { "@fin": "2999-01-01", "#text": "LOI n° 2021-1900 du 30 décembre 2021 de finances pour 2022 (1)", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044794397", "@c_titre_court": "LOI n°2021-1900 du 30 décembre 2021" } ], "@date_publi": "2021-12-31", "@date_signature": "2021-12-30", "@num_parution_jo": "0304" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000044794836", "@fin": "2999-01-01", "@num": "147", "@etat": "VIGUEUR", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000044637805", "@fin": "2999-01-01", "@num": "147", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
I.-A modifié les dispositions suivantes :

-Livre des procédures fiscales
Art. L169
\n

II.-Le I s'applique aux délais de reprise venant à expiration à compter de l'entrée en vigueur de la présente loi.

\n
" } }, "LEGIARTI000038595833": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L169", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-03-14", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038595833", "URL": "article/LEGI/ARTI/00/00/38/59/58/LEGIARTI000038595833.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au VIII de l’article 1 de la loi n° 2019-486 du 22 mai 2019 les présentes dispositions entrent en vigueur à une date fixée par décret en Conseil d'Etat, et au plus tard le 1er janvier 2023. Ce décret définit les modalités transitoires mises en œuvre à compter de la mise en place de l'organisme prévu au deuxième alinéa de l'article L. 123-33 du code de commerce, qui intervient au plus tard le 1er janvier 2021. Le décret n° 2021-300 du 18 mars 2021 fixe la date d'entrée en vigueur au 1er janvier 2023.

" }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 art. 115", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 15 1", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFARTI000001295652", "@num": "38", "#text": "Loi n°66-10 du 6 janvier 1966 - art. 38, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "LEGIARTI000025001088", "@num": "Annexe", "#text": "Arrêté du 16 octobre 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021164127", "@nortexte": "MCCK0918755A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-16" }, { "@id": "LEGIARTI000021579871", "@num": "18", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000024779771", "@num": "5", "#text": "Arrêté du 22 septembre 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024778093", "@nortexte": "BCRE1127285A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-22" }, { "#text": "CGI 1966 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Code de la construction L313-4", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000038497611", "@num": "1", "#text": "LOI n°2019-486 du 22 mai 2019 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000038496102", "@nortexte": "ECOT1810669L", "@numtexte": "2019-486", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-05-22" }, { "@id": "LEGIARTI000050941499", "@num": "4", "#text": "Décret n°2021-148 du 11 février 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043129895", "@nortexte": "ECOE2020899D", "@numtexte": "2021-148", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-11" }, { "@id": "LEGIARTI000044604079", "@num": "L162-9", "#text": "Code des impositions sur les biens et services - art. L162-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044794836", "@num": "147", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 147 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000046385047", "@num": "1", "#text": "Décret n°2022-1299 du 7 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046383394", "@nortexte": "ECOE2218933D", "@numtexte": "2022-1299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-07" }, { "@id": "LEGITEXT000049268880", "#text": "Décret n°2024-212 du 11 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049267825", "@nortexte": "ECOE2401604D", "@numtexte": "2024-212", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-11" }, { "@id": "LEGIARTI000006314124", "@num": "123 bis", "#text": "Code général des impôts, CGI. - art. 123 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306931", "@num": "1649 A", "#text": "Code général des impôts, CGI. - art. 1649 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306933", "@num": "1649 AA", "#text": "Code général des impôts, CGI. - art. 1649 AA", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038613840", "@num": "1649 AB", "#text": "Code général des impôts, CGI. - art. 1649 AB (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303451", "@num": "209 B", "#text": "Code général des impôts, CGI. - art. 209 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303621", "@num": "223 C", "#text": "Code général des impôts, CGI. - art. 223 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303631", "@num": "223 D", "#text": "Code général des impôts, CGI. - art. 223 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303706", "@num": "223 S", "#text": "Code général des impôts, CGI. - art. 223 S", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295166", "@num": "74 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 P (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295217", "@num": "90", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 90 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313094", "@num": "1768 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622381", "@num": "102 ter", "#text": "Code général des impôts, CGI. - art. 102 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303907", "@num": "235 ter XA", "#text": "Code général des impôts, CGI. - art. 235 ter XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622718", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873325", "@num": "302 septies A ter B", "#text": "Code général des impôts, CGI. - art. 302 septies A ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988321", "@num": "38", "#text": "Code général des impôts, CGI. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046385762", "@num": "242 nonies G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025685048", "@num": "371 L bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025685548", "@num": "371 W bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 W bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295197", "@num": "81", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1948-12-09 art. 322 1, art. 2102 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000046869194", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017888115", "@num": "L16-0 BA", "#text": "Livre des procédures fiscales - art. L16-0 BA", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635547", "@num": "L168", "#text": "Livre des procédures fiscales - art. L168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315399", "@num": "L171", "#text": "Livre des procédures fiscales - art. L171 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026891312", "@num": "L171-0 A", "#text": "Livre des procédures fiscales - art. L171-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315897", "@num": "L172", "#text": "Livre des procédures fiscales - art. L172 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046901153", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028438264", "@num": "L176", "#text": "Livre des procédures fiscales - art. L176 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874362", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917185", "@num": "L68", "#text": "Livre des procédures fiscales - art. L68 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316287", "@num": "R*169 B-1", "#text": "Livre des procédures fiscales - art. R*169 B-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1917-07-31 art. 54", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191974", "@fin": "2999-01-01", "#text": "A : Dispositions générales", "@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": "LEGIARTI000006315890", "@fin": "1986-07-12", "@num": "L169", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315891", "@fin": "1993-12-31", "@num": "L169", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315892", "@fin": "1997-04-11", "@num": "L169", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315893", "@fin": "2006-12-31", "@num": "L169", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315894", "@fin": "2007-12-29", "@num": "L169", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014130", "@fin": "2010-01-01", "@num": "L169", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020038768", "@fin": "2009-12-31", "@num": "L169", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645067", "@fin": "2010-05-01", "@num": "L169", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177895", "@fin": "2010-06-17", "@num": "L169", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022357543", "@fin": "2011-01-01", "@num": "L169", "@etat": "MODIFIE", "@debut": "2010-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374265", "@fin": "2011-12-30", "@num": "L169", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025092444", "@fin": "2015-01-01", "@num": "L169", "@etat": "MODIFIE", "@debut": "2011-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029355801", "@fin": "2014-12-30", "@num": "L169", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030023980", "@fin": "2018-01-01", "@num": "L169", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000036432407", "@fin": "2018-10-25", "@num": "L169", "@etat": "MODIFIE", "@debut": "2018-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000037526113", "@fin": "2022-01-01", "@num": "L169", "@etat": "MODIFIE", "@debut": "2018-10-25", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000044981256", "@fin": "2023-01-01", "@num": "L169", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038595833", "@fin": "2024-03-14", "@num": "L169", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048831289", "@fin": "2999-01-01", "@num": "L169", "@etat": "VIGUEUR", "@debut": "2024-03-14", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'impôt sur le revenu et l'impôt sur les sociétés, le droit de reprise de l'administration des impôts s'exerce jusqu'à la fin de la troisième année qui suit celle au titre de laquelle l'imposition est due.

Par exception aux dispositions du premier alinéa, le droit de reprise de l'administration s'exerce jusqu'à la fin de la dixième année qui suit celle au titre de laquelle l'imposition est due, lorsque le contribuable exerce une activité occulte ou lorsqu'il est bénéficiaire de revenus distribués par une personne morale exerçant une activité occulte. L'activité occulte est réputée exercée lorsque le contribuable ou la personne morale mentionnée à la première phrase du présent alinéa n'a pas déposé dans le délai légal les déclarations qu'il était tenu de souscrire et soit n'a pas fait connaître son activité à l'organisme mentionné au deuxième alinéa de l'article L. 123-33 du code de commerce, soit s'est livré à une activité illicite.

Le droit de reprise mentionné au deuxième alinéa du présent article ne s'applique qu'aux seules catégories de revenus que le contribuable n'a pas fait figurer dans une quelconque des déclarations qu'il a déposées dans le délai légal. Il ne s'applique pas lorsque des revenus ou plus-values ont été déclarés dans une catégorie autre que celle dans laquelle ils doivent être imposés.

Le droit de reprise de l'administration s'exerce jusqu'à la fin de la dixième année qui suit celle au titre de laquelle l'imposition est due, lorsque les obligations déclaratives prévues aux articles 123 bis, 209 B, \n1649 A, 1649 AA et 1649 AB du même code n'ont pas été respectées. Toutefois, en cas de non-respect de l'obligation déclarative prévue à l'article 1649 A, cette extension de délai ne s'applique pas lorsque le contribuable apporte la preuve que le total des soldes créditeurs de ses comptes à l'étranger n'a pas excédé 50 000 € à un moment quelconque de l'année au titre de laquelle la déclaration devait être faite. Le droit de reprise de l'administration concerne les seuls revenus ou bénéfices afférents aux obligations déclaratives qui n'ont pas été respectées.

Le droit de reprise de l'administration s'exerce jusqu'à la fin de la dixième année qui suit celle au titre de laquelle l'imposition est due, lorsque l'administration a dressé un procès-verbal de flagrance fiscale dans les conditions prévues à l'article L. 16-0 BA, au titre d'une année postérieure.

Si le déficit d'ensemble ou la moins-value nette à long terme d'ensemble subis par un groupe mentionné à l'article 223 A ou à l'article 223 A bis du code général des impôts sont imputés dans les conditions prévues aux articles 223 C et 223 D dudit code sur le résultat d'ensemble ou la plus-value nette à long terme d'ensemble réalisés au titre de l'un des exercices clos au cours de la période mentionnée au premier alinéa, les résultats et les plus-values ou moins-values nettes à long terme réalisés par les sociétés de ce groupe et qui ont concouru à la détermination de ce déficit ou de cette moins-value peuvent être remis en cause à hauteur du montant du déficit ou de la moins-value ainsi imputés, nonobstant les dispositions prévues au premier alinéa.

Si le groupe a cessé d'exister, les règles définies au sixième alinéa demeurent applicables au déficit ou à la moins-value nette à long terme définis au cinquième alinéa de l'article 223 S du code général des impôts.

Le retrait de l'un des agréments prévus aux articles 199 undecies B, 199 undecies C, 217 undecies, 217 duodecies, 244 quater W et 244 quater Y du code général des impôts et la reprise des avantages fiscaux en application du 1 de l'article 1649 nonies A du même code peuvent intervenir jusqu'à la fin de la troisième année qui suit celle de la rupture de l'engagement souscrit en vue d'obtenir l'agrément ou celle du non-respect des conditions auxquelles l'octroi de ce dernier a été subordonné.

" } }, "LEGIARTI000044981256": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L169", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044981256", "URL": "article/LEGI/ARTI/00/00/44/98/12/LEGIARTI000044981256.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au II de l'article 147 de la loi n° 2021-1900 du 30 décembre 2021, ces dispositions s'appliquent aux délais de reprise venant à expiration à compter de l'entrée en vigueur de la présente loi.

" }, "LIENS": { "LIEN": [ { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 art. 115", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 15 1", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFARTI000001295652", "@num": "38", "#text": "Loi n°66-10 du 6 janvier 1966 - art. 38, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@id": "LEGIARTI000025001088", "@num": "Annexe", "#text": "Arrêté du 16 octobre 2009 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021164127", "@nortexte": "MCCK0918755A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2009-10-16" }, { "@id": "LEGIARTI000021579871", "@num": "18", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000024779771", "@num": "5", "#text": "Arrêté du 22 septembre 2011 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000024778093", "@nortexte": "BCRE1127285A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2011-09-22" }, { "#text": "CGI 1966 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Code de la construction L313-4", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000050941499", "@num": "4", "#text": "Décret n°2021-148 du 11 février 2021 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000043129895", "@nortexte": "ECOE2020899D", "@numtexte": "2021-148", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2021-02-11" }, { "@id": "LEGIARTI000044604079", "@num": "L162-9", "#text": "Code des impositions sur les biens et services - art. L162-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044794836", "@num": "147", "#text": "LOI n°2021-1900 du 30 décembre 2021 - art. 147 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000044637640", "@nortexte": "ECOX2126830L", "@numtexte": "2021-1900", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2021-12-30" }, { "@id": "LEGIARTI000046385047", "@num": "1", "#text": "Décret n°2022-1299 du 7 octobre 2022 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000046383394", "@nortexte": "ECOE2218933D", "@numtexte": "2022-1299", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2022-10-07" }, { "@id": "LEGITEXT000049268880", "#text": "Décret n°2024-212 du 11 mars 2024 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000049267825", "@nortexte": "ECOE2401604D", "@numtexte": "2024-212", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2024-03-11" }, { "@id": "LEGIARTI000044981506", "@num": "123 bis", "#text": "Code général des impôts, CGI. - art. 123 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306931", "@num": "1649 A", "#text": "Code général des impôts, CGI. - art. 1649 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306933", "@num": "1649 AA", "#text": "Code général des impôts, CGI. - art. 1649 AA", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024416683", "@num": "1649 AB", "#text": "Code général des impôts, CGI. - art. 1649 AB", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303451", "@num": "209 B", "#text": "Code général des impôts, CGI. - art. 209 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303621", "@num": "223 C", "#text": "Code général des impôts, CGI. - art. 223 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303631", "@num": "223 D", "#text": "Code général des impôts, CGI. - art. 223 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303706", "@num": "223 S", "#text": "Code général des impôts, CGI. - art. 223 S", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295166", "@num": "74 P", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 74 P (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295217", "@num": "90", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 90 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313094", "@num": "1768 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1768 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622381", "@num": "102 ter", "#text": "Code général des impôts, CGI. - art. 102 ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303907", "@num": "235 ter XA", "#text": "Code général des impôts, CGI. - art. 235 ter XA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047622718", "@num": "293 B", "#text": "Code général des impôts, CGI. - art. 293 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873325", "@num": "302 septies A ter B", "#text": "Code général des impôts, CGI. - art. 302 septies A ter B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044988321", "@num": "38", "#text": "Code général des impôts, CGI. - art. 38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046385762", "@num": "242 nonies G", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 242 nonies G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025685048", "@num": "371 L bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 L bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025685548", "@num": "371 W bis", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 371 W bis (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295197", "@num": "81", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 81 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1948-12-09 art. 322 1, art. 2102 1", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000046869194", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000017888115", "@num": "L16-0 BA", "#text": "Livre des procédures fiscales - art. L16-0 BA", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049635547", "@num": "L168", "#text": "Livre des procédures fiscales - art. L168 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036432384", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315399", "@num": "L171", "#text": "Livre des procédures fiscales - art. L171 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026891312", "@num": "L171-0 A", "#text": "Livre des procédures fiscales - art. L171-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315897", "@num": "L172", "#text": "Livre des procédures fiscales - art. L172 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046901153", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028438264", "@num": "L176", "#text": "Livre des procédures fiscales - art. L176 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044874362", "@num": "L52", "#text": "Livre des procédures fiscales - art. L52 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000045917185", "@num": "L68", "#text": "Livre des procédures fiscales - art. L68 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316287", "@num": "R*169 B-1", "#text": "Livre des procédures fiscales - art. R*169 B-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 1917-07-31 art. 54", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006191974", "@fin": "2999-01-01", "#text": "A : Dispositions générales", "@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 : 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] }, "BLOC_TEXTUEL": { "CONTENU": "

Par exception aux dispositions du premier alinéa, le droit de reprise de l'administration s'exerce jusqu'à la fin de la dixième année qui suit celle au titre de laquelle l'imposition est due, lorsque le contribuable exerce une activité occulte ou lorsqu'il est bénéficiaire de revenus distribués par une personne morale exerçant une activité occulte. L'activité occulte est réputée exercée lorsque le contribuable ou la personne morale mentionnée à la première phrase du présent alinéa n'a pas déposé dans le délai légal les déclarations qu'il était tenu de souscrire et soit n'a pas fait connaître son activité à un centre de formalités des entreprises ou au greffe du tribunal de commerce, soit s'est livré à une activité illicite.

Le droit de reprise mentionné au deuxième alinéa ne s'applique qu'aux seules catégories de revenus que le contribuable n'a pas fait figurer dans une quelconque des déclarations qu'il a déposées dans le délai légal. Il ne s'applique pas lorsque des revenus ou plus-values ont été déclarés dans une catégorie autre que celle dans laquelle ils doivent être imposés.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000044981256", "cible": true, "cidtexte": "JORFTEXT000044637640", "id": "LEGIARTI000044794836", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000038595833", "cible": true, "cidtexte": "JORFTEXT000044637640", "id": "LEGIARTI000044794836", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000044794836", "liens_entrants": true }

Article 147 PARTIELLEMENT_MODIF VIGUEUR, en vigueur depuis le 01/01/2022 (LOI n° 2021-1900 du 30 décembre 2021 de finances pour 2022 (1))