{ "article": { "LEGIARTI000048638052": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L177 B", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048638052", "URL": "article/LEGI/ARTI/00/00/48/63/80/LEGIARTI000048638052.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 43 de l’ordonnance n° 2023-1210 du 20 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2024 et sont applicables aux impositions pour lesquelles le fait générateur intervient à compter de cette date.

Par dérogation à l'article L. 176, le droit de reprise s'exerce jusqu'au 31 décembre de la troisième année qui suit celle au cours de laquelle l'imposition mentionnée à l'article L. 16 I est devenue exigible.

" } }, "LEGIARTI000006315898": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L176", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-07-12", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315898", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315898.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL176AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1968 1 (SAUF 4eme LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 269 2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L185", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 15 3 (AL. 1)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320413", "#text": "LOI 66-10 1966-01-06 ART. 38, ART. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@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": "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" }, { "@id": "LEGIARTI000006899805", "@num": "R452-25-4", "#text": "Code de la construction et de l'habitation. - art. R452-25-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050125550", "@num": "1609 quatervicies A", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662398", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315403", "@num": "L172 A", "#text": "Livre des procédures fiscales - art. L172 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822934", "@num": "L177 A", "#text": "Livre des procédures fiscales - art. L177 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638052", "@num": "L177 B", "#text": "Livre des procédures fiscales - art. L177 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315907", "@num": "L178", "#text": "Livre des procédures fiscales - art. L178 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471841", "@num": "L182", "#text": "Livre des procédures fiscales - art. L182 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838887", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316288", "@num": "R*172 B-1", "#text": "Livre des procédures fiscales - art. R*172 B-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147359", "@fin": "1986-07-12", "#text": "TAXES SUR LE CHIFFRE D'AFFAIRES.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133974", "@fin": "1989-07-14", "#text": "LES DELAIS DE PRESCRIPTION", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE DE L'IMPOT", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315898", "@fin": "1986-07-12", "@num": "L176", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315899", "@fin": "1992-07-04", "@num": "L176", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315900", "@fin": "1997-04-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315901", "@fin": "2004-08-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315902", "@fin": "2007-10-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315903", "@fin": "2007-12-29", "@num": "L176", "@etat": "MODIFIE", "@debut": "2007-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014122", "@fin": "2010-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020038758", "@fin": "2009-12-31", "@num": "L176", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645055", "@fin": "2010-03-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957586", "@fin": "2010-05-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177856", "@fin": "2010-06-17", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022357556", "@fin": "2011-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374261", "@fin": "2012-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409955", "@fin": "2012-05-07", "@num": "L176", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025829256", "@fin": "2014-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028438264", "@fin": "2015-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024003", "@fin": "2017-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816327", "@fin": "2019-12-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467483", "@fin": "2023-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038595822", "@fin": "2999-01-01", "@num": "L176", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour les taxes sur le chiffre d'affaires, le droit de reprise de l'administration s'exerce jusqu'à la fin de la quatrième année suivant celle au cours de laquelle la taxe est devenue exigible conformément aux dispositions de l'article 269-2 du code général des impôts.
\n
Dans le cas où l'exercice ne correspond pas à une année civile, le délai part du début de la première période sur laquelle s'exerce le droit de reprise en matière d'impôt sur le revenu et d'impôt sur les sociétés et s'achève le 31 décembre de la quatrième année suivant celle au cours de laquelle se termine cette période (1).
\n
(1) Voir toutefois, art. L. 185.
\n
" } }, "LEGIARTI000006315899": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L176", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-07-04", "DATE_DEBUT": "1986-07-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006315899", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315899.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL176AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 15 3 (AL. 1)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320413", "#text": "LOI 66-10 1966-01-06 ART. 38, ART. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@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": "LEGIARTI000006275024", "@num": "18", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 18 (V) JORF 12 juillet 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@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": "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 1968 1 (SAUF 4eme LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 269 2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L168 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L185", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006899805", "@num": "R452-25-4", "#text": "Code de la construction et de l'habitation. - art. 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L172 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822934", "@num": "L177 A", "#text": "Livre des procédures fiscales - art. L177 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638052", "@num": "L177 B", "#text": "Livre des procédures fiscales - art. L177 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315907", "@num": "L178", "#text": "Livre des procédures fiscales - art. L178 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471841", "@num": "L182", "#text": "Livre des procédures fiscales - art. L182 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838887", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316288", "@num": "R*172 B-1", "#text": "Livre des procédures fiscales - art. R*172 B-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163102", "@fin": "2999-01-01", "#text": "Section II : Taxes sur le chiffre d'affaires", "@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": "LEGIARTI000006315898", "@fin": "1986-07-12", "@num": "L176", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315899", "@fin": "1992-07-04", "@num": "L176", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315900", "@fin": "1997-04-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315901", "@fin": "2004-08-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315902", "@fin": "2007-10-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315903", "@fin": "2007-12-29", "@num": "L176", "@etat": "MODIFIE", "@debut": "2007-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014122", "@fin": "2010-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020038758", "@fin": "2009-12-31", "@num": "L176", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645055", "@fin": "2010-03-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957586", "@fin": "2010-05-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177856", "@fin": "2010-06-17", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022357556", "@fin": "2011-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374261", "@fin": "2012-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409955", "@fin": "2012-05-07", "@num": "L176", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025829256", "@fin": "2014-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028438264", "@fin": "2015-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024003", "@fin": "2017-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816327", "@fin": "2019-12-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467483", "@fin": "2023-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038595822", "@fin": "2999-01-01", "@num": "L176", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour les taxes sur le chiffre d'affaires, le droit de reprise de l'administration s'exerce, sauf application de l'article L 168 A, jusqu'à la fin de la troisième année suivant celle au cours de laquelle la taxe est devenue exigible conformément aux dispositions de l'article 269-2 du code général des impôts.
\n
Dans le cas où l'exercice ne correspond pas à une année civile, le délai part du début de la première période sur laquelle s'exerce le droit de reprise en matière d'impôt sur le revenu et d'impôt sur les sociétés et s'achève le 31 décembre de la troisième année suivant celle au cours de laquelle se termine cette période.
" } }, "LEGIARTI000006315900": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L176", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1992-07-04" } }, "META_COMMUN": { "ID": "LEGIARTI000006315900", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315900.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL176AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1968 1 (SAUF 4eme LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 269 2, 257", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 15 3 (AL. 1)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320413", "#text": "LOI 66-10 1966-01-06 ART. 38, ART. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@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": "LEGIARTI000006840343", "@num": "10", "#text": "Loi n°91-716 du 26 juillet 1991 - art. 10 (V) JORF 27 juillet 1991, en vigueur le 29 juillet 1991, art. 10 VI", "@sens": "source", "@cidtexte": "JORFTEXT000000355163", "@nortexte": "ECOX9100084L", "@numtexte": "91-716", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-07-26" }, { "@id": "JORFTEXT000000725202", "#text": "Décret 92-837 1992-08-27", "@sens": "source", "@cidtexte": "JORFTEXT000000725202", "@nortexte": "BUDF9200025D", "@numtexte": "92-837", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-08-27" }, { "@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" }, { "@id": "LEGIARTI000006899805", "@num": "R452-25-4", "#text": "Code de la construction et de l'habitation. - art. R452-25-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050125550", "@num": "1609 quatervicies A", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662398", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315387", "@num": "L168 A", "#text": "Livre des procédures fiscales - art. L168 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315403", "@num": "L172 A", "#text": "Livre des procédures fiscales - art. L172 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822934", "@num": "L177 A", "#text": "Livre des procédures fiscales - art. L177 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638052", "@num": "L177 B", "#text": "Livre des procédures fiscales - art. L177 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315907", "@num": "L178", "#text": "Livre des procédures fiscales - art. L178 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471841", "@num": "L182", "#text": "Livre des procédures fiscales - art. L182 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838887", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316288", "@num": "R*172 B-1", "#text": "Livre des procédures fiscales - art. R*172 B-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163102", "@fin": "2999-01-01", "#text": "Section II : Taxes sur le chiffre d'affaires", "@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": "LEGIARTI000006315898", "@fin": "1986-07-12", "@num": "L176", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315899", "@fin": "1992-07-04", "@num": "L176", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315900", "@fin": "1997-04-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315901", "@fin": "2004-08-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315902", "@fin": "2007-10-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315903", "@fin": "2007-12-29", "@num": "L176", "@etat": "MODIFIE", "@debut": "2007-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014122", "@fin": "2010-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020038758", "@fin": "2009-12-31", "@num": "L176", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645055", "@fin": "2010-03-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957586", "@fin": "2010-05-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177856", "@fin": "2010-06-17", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022357556", "@fin": "2011-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374261", "@fin": "2012-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409955", "@fin": "2012-05-07", "@num": "L176", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025829256", "@fin": "2014-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028438264", "@fin": "2015-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024003", "@fin": "2017-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816327", "@fin": "2019-12-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467483", "@fin": "2023-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038595822", "@fin": "2999-01-01", "@num": "L176", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour les taxes sur le chiffre d'affaires, le droit de reprise de l'administration s'exerce, sauf application de l'article L 168 A, jusqu'à la fin de la troisième année suivant celle au cours de laquelle la taxe est devenue exigible conformément aux dispositions du 2 de l'article 269 du code général des impôts.
\n
Dans le cas où l'exercice ne correspond pas à une année civile, le délai part du début de la première période sur laquelle s'exerce le droit de reprise en matière d'impôt sur le revenu et d'impôt sur les sociétés et s'achève le 31 décembre de la troisième année suivant celle au cours de laquelle se termine cette période.
\n
Dans le cas prévu au troisième alinéa du 1 du 7° de l'article 257 du code général des impôts, le droit de reprise de l'administration s'exerce jusqu'à la fin de la troisième année suivant celle au cours de laquelle intervient la délivrance du permis de construire ou le début des travaux.
" } }, "LEGIARTI000006315901": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L176", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-08-11", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006315901", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315901.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL176AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1968 1 (SAUF 4eme LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 269, 257", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Instruction 1997-10-30 13L-4-97", "@sens": "source", "@typelien": "TXT_ASSOCIE" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 15 3 (AL. 1)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320413", "#text": "LOI 66-10 1966-01-06 ART. 38, ART. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@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": "LEGIARTI000006319772", "@num": "115", "#text": "Loi n°96-1181 du 30 décembre 1996 - art. 115 (V) JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380034", "@nortexte": "ECOX9600105L", "@numtexte": "96-1181", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000201093", "#text": "Décret 97-662 1997-05-28", "@sens": "source", "@cidtexte": "JORFTEXT000000201093", "@nortexte": "BUDF9700022D", "@numtexte": "97-662", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@id": "LEGIARTI000006330524", "@num": "1", "#text": "Décret n°97-662 du 28 mai 1997 - art. 1 () JORF 1er juin 1997", "@sens": "source", "@cidtexte": "JORFTEXT000000201093", "@nortexte": "BUDF9700022D", "@numtexte": "97-662", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1997-05-28" }, { "@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" }, { "@id": "LEGIARTI000006899805", "@num": "R452-25-4", "#text": "Code de la construction et de l'habitation. - art. R452-25-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050125550", "@num": "1609 quatervicies A", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662398", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315387", "@num": "L168 A", "#text": "Livre des procédures fiscales - art. L168 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315403", "@num": "L172 A", "#text": "Livre des procédures fiscales - art. L172 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822934", "@num": "L177 A", "#text": "Livre des procédures fiscales - art. L177 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638052", "@num": "L177 B", "#text": "Livre des procédures fiscales - art. L177 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315907", "@num": "L178", "#text": "Livre des procédures fiscales - art. L178 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471841", "@num": "L182", "#text": "Livre des procédures fiscales - art. L182 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838887", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316288", "@num": "R*172 B-1", "#text": "Livre des procédures fiscales - art. R*172 B-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163102", "@fin": "2999-01-01", "#text": "Section II : Taxes sur le chiffre d'affaires", "@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": "LEGIARTI000006315898", "@fin": "1986-07-12", "@num": "L176", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315899", "@fin": "1992-07-04", "@num": "L176", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315900", "@fin": "1997-04-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315901", "@fin": "2004-08-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315902", "@fin": "2007-10-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315903", "@fin": "2007-12-29", "@num": "L176", "@etat": "MODIFIE", "@debut": "2007-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014122", "@fin": "2010-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020038758", "@fin": "2009-12-31", "@num": "L176", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645055", "@fin": "2010-03-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957586", "@fin": "2010-05-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177856", "@fin": "2010-06-17", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022357556", "@fin": "2011-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374261", "@fin": "2012-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409955", "@fin": "2012-05-07", "@num": "L176", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025829256", "@fin": "2014-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028438264", "@fin": "2015-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024003", "@fin": "2017-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816327", "@fin": "2019-12-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467483", "@fin": "2023-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038595822", "@fin": "2999-01-01", "@num": "L176", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour les taxes sur le chiffre d'affaires, le droit de reprise de l'administration s'exerce jusqu'à la fin de la troisième année suivant celle au cours de laquelle la taxe est devenue exigible conformément aux dispositions du 2 de l'article 269 du code général des impôts.
\n
Par exception aux dispositions du premier alinéa, le droit de reprise de l'administration s'exerce jusqu'à la fin de la sixième année qui suit celle au titre de laquelle la taxe est devenue exigible conformément aux dispositions du 2 de l'article 269 du code général des impôts, lorsque le contribuable n'a pas déposé dans le délai légal les déclarations qu'il était tenu de souscrire et n'a pas fait connaître son activité à un centre de formalités des entreprises ou au greffe du tribunal de commerce (1).
\n
Dans le cas où l'exercice ne correspond pas à une année civile, le délai part du début de la première période sur laquelle s'exerce le droit de reprise en matière d'impôt sur le revenu et d'impôt sur les sociétés et s'achève le 31 décembre de la troisième année suivant celle au cours de laquelle se termine cette période.
\n
Dans le cas prévu au troisième alinéa du 1 du 7° de l'article 257 du code général des impôts, le droit de reprise de l'administration s'exerce jusqu'à la fin de la troisième année suivant celle au cours de laquelle intervient la délivrance du permis de construire ou le début des travaux.
\n
(1) Ces dispositions s'appliquent aux délais venant à expiration postérieurement au 31 décembre 1996.
\n
" } }, "LEGIARTI000006315902": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L176", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-10-01", "DATE_DEBUT": "2004-08-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006315902", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315902.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL176AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "@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 1968 1 (SAUF 4eme LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 269, 257, 284, 278 sexies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000006899805", "@num": "R452-25-4", "#text": "Code de la construction et de l'habitation. - art. 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L168 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315403", "@num": "L172 A", "#text": "Livre des procédures fiscales - art. L172 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822934", "@num": "L177 A", "#text": "Livre des procédures fiscales - art. L177 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638052", "@num": "L177 B", "#text": "Livre des procédures fiscales - art. L177 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315907", "@num": "L178", "#text": "Livre des procédures fiscales - art. L178 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471841", "@num": "L182", "#text": "Livre des procédures fiscales - art. L182 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838887", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316288", "@num": "R*172 B-1", "#text": "Livre des procédures fiscales - art. R*172 B-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163102", "@fin": "2999-01-01", "#text": "Section II : Taxes sur le chiffre d'affaires", "@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": "LEGIARTI000006315898", "@fin": "1986-07-12", "@num": "L176", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315899", "@fin": "1992-07-04", "@num": "L176", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315900", "@fin": "1997-04-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315901", "@fin": "2004-08-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315902", "@fin": "2007-10-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315903", "@fin": "2007-12-29", "@num": "L176", "@etat": "MODIFIE", "@debut": "2007-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014122", "@fin": "2010-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020038758", "@fin": "2009-12-31", "@num": "L176", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645055", "@fin": "2010-03-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957586", "@fin": "2010-05-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177856", "@fin": "2010-06-17", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022357556", "@fin": "2011-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374261", "@fin": "2012-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409955", "@fin": "2012-05-07", "@num": "L176", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025829256", "@fin": "2014-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028438264", "@fin": "2015-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024003", "@fin": "2017-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816327", "@fin": "2019-12-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467483", "@fin": "2023-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038595822", "@fin": "2999-01-01", "@num": "L176", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour les taxes sur le chiffre d'affaires, le droit de reprise de l'administration s'exerce jusqu'à la fin de la troisième année suivant celle au cours de laquelle la taxe est devenue exigible conformément aux dispositions du 2 de l'article 269 du code général des impôts.
\n
Par exception aux dispositions du premier alinéa, le droit de reprise de l'administration s'exerce jusqu'à la fin de la sixième année qui suit celle au titre de laquelle la taxe est devenue exigible conformément aux dispositions du 2 de l'article 269 du code général des impôts, lorsque le contribuable n'a pas déposé dans le délai légal les déclarations qu'il était tenu de souscrire et n'a pas fait connaître son activité à un centre de formalités des entreprises ou au greffe du tribunal de commerce.
\n
Dans le cas où l'exercice ne correspond pas à une année civile, le délai part du début de la première période sur laquelle s'exerce le droit de reprise en matière d'impôt sur le revenu et d'impôt sur les sociétés et s'achève le 31 décembre de la troisième année suivant celle au cours de laquelle se termine cette période.
\n
Dans le cas prévu au deuxième alinéa du a du 1 du 7° de l'article 257 du code général des impôts, le droit de reprise de l'administration s'exerce jusqu'à la fin de la troisième année suivant celle au cours de laquelle intervient la délivrance du permis de construire ou le début des travaux.
\n
Dans les cas prévus aux II et III de l'article 284 du code général des impôts, le droit de reprise de l'administration s'exerce jusqu'à la fin de la troisième année suivant celle au cours de laquelle les conditions auxquelles est subordonné l'octroi du taux prévu aux 2, 3, 3 bis, 3 ter, 4 ou 5 du I de l'article 278 sexies du même code ont cessé d'être remplies.
" } }, "LEGIARTI000006315903": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L176", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2007-12-29", "DATE_DEBUT": "2007-10-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315903", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315903.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL176AAXXXXXAF" } }, "NOTA": { "CONTENU": "
NOTA : L'article 41 de l'ordonnance n° 2005-1527 énonce : \"La présente ordonnance entrera en vigueur à des dates fixées par décret en Conseil d'Etat et au plus tard le 1er juillet 2007.\"
\n
Le décret n° 2007-18 du 5 janvier 2007, en son article 26 fixe cette date au 1er juillet 2007, sous les réserves énoncées dans ce même article 26.
\n
En dernier lieu, l'article 72 de la loi n° 2007-209 du 19 février 2007 reporte la date limite d'entrée en vigueur de l'ordonnance au 1er octobre 2007.
" }, "LIENS": { "LIEN": [ { "#text": "CGI 269, 257, 284, 278 sexies", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 15 3 (AL. 1)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320413", "#text": "LOI 66-10 1966-01-06 ART. 38, ART. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@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": "LEGIARTI000006247189", "@num": "39", "#text": "Ordonnance n°2005-1527 du 8 décembre 2005 - art. 39 () JORF 9 décembre 2005 en vigueur le 1er octobre 2007", "@sens": "source", "@cidtexte": "JORFTEXT000000265422", "@nortexte": "EQUX0500280R", "@numtexte": "2005-1527", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2005-12-08" }, { "@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 1968 1 (SAUF 4eme LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006899805", "@num": "R452-25-4", "#text": "Code de la construction et de l'habitation. - art. R452-25-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050125550", "@num": "1609 quatervicies A", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662398", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2006", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315387", "@num": "L168 A", "#text": "Livre des procédures fiscales - art. L168 A (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315403", "@num": "L172 A", "#text": "Livre des procédures fiscales - art. L172 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822934", "@num": "L177 A", "#text": "Livre des procédures fiscales - art. L177 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638052", "@num": "L177 B", "#text": "Livre des procédures fiscales - art. L177 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315907", "@num": "L178", "#text": "Livre des procédures fiscales - art. L178 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471841", "@num": "L182", "#text": "Livre des procédures fiscales - art. L182 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838887", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316288", "@num": "R*172 B-1", "#text": "Livre des procédures fiscales - art. R*172 B-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163102", "@fin": "2999-01-01", "#text": "Section II : Taxes sur le chiffre d'affaires", "@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": "LEGIARTI000006315898", "@fin": "1986-07-12", "@num": "L176", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315899", "@fin": "1992-07-04", "@num": "L176", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315900", "@fin": "1997-04-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315901", "@fin": "2004-08-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315902", "@fin": "2007-10-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315903", "@fin": "2007-12-29", "@num": "L176", "@etat": "MODIFIE", "@debut": "2007-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014122", "@fin": "2010-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020038758", "@fin": "2009-12-31", "@num": "L176", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645055", "@fin": "2010-03-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957586", "@fin": "2010-05-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177856", "@fin": "2010-06-17", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022357556", "@fin": "2011-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374261", "@fin": "2012-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409955", "@fin": "2012-05-07", "@num": "L176", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025829256", "@fin": "2014-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028438264", "@fin": "2015-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024003", "@fin": "2017-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816327", "@fin": "2019-12-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467483", "@fin": "2023-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038595822", "@fin": "2999-01-01", "@num": "L176", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour les taxes sur le chiffre d'affaires, le droit de reprise de l'administration s'exerce jusqu'à la fin de la troisième année suivant celle au cours de laquelle la taxe est devenue exigible conformément aux dispositions du 2 de l'article 269 du code général des impôts.
\n
Par exception aux dispositions du premier alinéa, le droit de reprise de l'administration s'exerce jusqu'à la fin de la sixième année qui suit celle au titre de laquelle la taxe est devenue exigible conformément aux dispositions du 2 de l'article 269 du code général des impôts, lorsque le contribuable n'a pas déposé dans le délai légal les déclarations qu'il était tenu de souscrire et n'a pas fait connaître son activité à un centre de formalités des entreprises ou au greffe du tribunal de commerce.
\n
Dans le cas où l'exercice ne correspond pas à une année civile, le délai part du début de la première période sur laquelle s'exerce le droit de reprise en matière d'impôt sur le revenu et d'impôt sur les sociétés et s'achève le 31 décembre de la troisième année suivant celle au cours de laquelle se termine cette période.
\n
Dans le cas prévu au deuxième alinéa du a du 1 du 7° de l'article 257 du code général des impôts, le droit de reprise de l'administration s'exerce jusqu'à la fin de la troisième année suivant celle au cours de laquelle intervient la délivrance du permis de construire ou du permis d'aménager ou le début des travaux.
\n
Dans les cas prévus aux II et III de l'article 284 du code général des impôts, le droit de reprise de l'administration s'exerce jusqu'à la fin de la troisième année suivant celle au cours de laquelle les conditions auxquelles est subordonné l'octroi du taux prévu aux 2, 3, 3 bis, 3 ter, 4 ou 5 du I de l'article 278 sexies du même code ont cessé d'être remplies.
" } }, "LEGIARTI000018014122": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L176", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2007-12-29" } }, "META_COMMUN": { "ID": "LEGIARTI000018014122", "URL": "article/LEGI/ARTI/00/00/18/01/41/LEGIARTI000018014122.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Dispositions applicables, conformément à l'article 33 V de la loi n° 2007-1824 du 25 décembre 2007, aux opérations engagées du 1er janvier 2008 jusqu'au 31 décembre 2009.

Loi n° 2008-1443 du 30 décembre 2008 de finances rectificative pour 2008 art. 52 VI : le présent article s'applique aux délais venant à expiration postérieurement au 31 décembre 2008.

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 15 3 (AL. 1)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320413", "#text": "LOI 66-10 1966-01-06 ART. 38, ART. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@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": "LEGIARTI000017885088", "@num": "15", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 15", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000017885114", "@num": "33", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 33 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000020042103", "@num": "52", "#text": "LOI n°2008-1443\n du 30 décembre 2008 - art. 52 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000020014790", "@nortexte": "BCFX0826279L", "@numtexte": "2008-1443", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-30" }, { "@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 1968 1 (SAUF 4eme LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006309299", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309437", "@num": "269", "#text": "Code général des impôts, CGI. - art. 269", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304347", "@num": "278 sexies", "#text": "Code général des impôts, CGI. - art. 278 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304416", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899805", "@num": "R452-25-4", "#text": "Code de la construction et de l'habitation. - art. R452-25-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050125550", "@num": "1609 quatervicies A", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662398", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000006315403", "@num": "L172 A", "#text": "Livre des procédures fiscales - art. L172 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822934", "@num": "L177 A", "#text": "Livre des procédures fiscales - art. L177 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638052", "@num": "L177 B", "#text": "Livre des procédures fiscales - art. L177 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315907", "@num": "L178", "#text": "Livre des procédures fiscales - art. L178 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471841", "@num": "L182", "#text": "Livre des procédures fiscales - art. L182 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838887", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316288", "@num": "R*172 B-1", "#text": "Livre des procédures fiscales - art. R*172 B-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163102", "@fin": "2999-01-01", "#text": "Section II : Taxes sur le chiffre d'affaires", "@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": "LEGIARTI000006315898", "@fin": "1986-07-12", "@num": "L176", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315899", "@fin": "1992-07-04", "@num": "L176", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315900", "@fin": "1997-04-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315901", "@fin": "2004-08-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315902", "@fin": "2007-10-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315903", "@fin": "2007-12-29", "@num": "L176", "@etat": "MODIFIE", "@debut": "2007-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014122", "@fin": "2010-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020038758", "@fin": "2009-12-31", "@num": "L176", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645055", "@fin": "2010-03-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957586", "@fin": "2010-05-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177856", "@fin": "2010-06-17", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022357556", "@fin": "2011-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374261", "@fin": "2012-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409955", "@fin": "2012-05-07", "@num": "L176", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025829256", "@fin": "2014-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028438264", "@fin": "2015-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024003", "@fin": "2017-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816327", "@fin": "2019-12-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467483", "@fin": "2023-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038595822", "@fin": "2999-01-01", "@num": "L176", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour les taxes sur le chiffre d'affaires, le droit de reprise de l'administration s'exerce jusqu'à la fin de la troisième année suivant celle au cours de laquelle la taxe est devenue exigible conformément aux dispositions du 2 de l'article 269 du code général des impôts.

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 la taxe est devenue exigible conformément aux dispositions du 2 de l'article 269 du code général des impôts, lorsque le contribuable n'a pas déposé dans le délai légal les déclarations qu'il était tenu de souscrire et n'a pas fait connaître son activité à un centre de formalités des entreprises ou au greffe du tribunal de commerce, ou 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.

Dans le cas où l'exercice ne correspond pas à une année civile, le délai part du début de la première période sur laquelle s'exerce le droit de reprise en matière d'impôt sur le revenu et d'impôt sur les sociétés et s'achève le 31 décembre de la troisième année suivant celle au cours de laquelle se termine cette période.

Dans le cas prévu au deuxième alinéa du a du 1 du 7° de l'article 257 du code général des impôts, le droit de reprise de l'administration s'exerce jusqu'à la fin de la troisième année suivant celle au cours de laquelle intervient la délivrance du permis de construire ou du permis d'aménager ou le début des travaux.

Dans les cas prévus aux II et III de l'article 284 du code général des impôts, le droit de reprise de l'administration s'exerce jusqu'à la fin de la troisième année suivant celle au cours de laquelle les conditions auxquelles est subordonné l'octroi du taux prévu aux 2, 3, 3 bis, 3 ter, 3 octies (1), 4 ou 5 du I de l'article 278 sexies du même code ont cessé d'être remplies.

" } }, "LEGIARTI000020038758": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L176", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2009-12-31", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020038758", "URL": "article/LEGI/ARTI/00/00/20/03/87/LEGIARTI000020038758.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Dispositions applicables aux opérations engagées du 1er janvier 2008 jusqu'au 31 décembre 2009.
\n

" }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 15 3 (AL. 1)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320413", "#text": "LOI 66-10 1966-01-06 ART. 38, ART. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@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": "LEGIARTI000020000360", "@num": "129", "#text": "LOI n°2008-1425\n du 27 décembre 2008 - art. 129 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000019995721", "@nortexte": "BCFX0821595L", "@numtexte": "2008-1425", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2008-12-27" }, { "@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 1968 1 (SAUF 4eme LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006312577", "@num": "1649 quater E", "#text": "Code général des impôts, CGI. - art. 1649 quater E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306965", "@num": "1649 quater H", "#text": "Code général des impôts, CGI. - art. 1649 quater H", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309299", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309437", "@num": "269", "#text": "Code général des impôts, CGI. - art. 269", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304347", "@num": "278 sexies", "#text": "Code général des impôts, CGI. - art. 278 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304416", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899805", "@num": "R452-25-4", "#text": "Code de la construction et de l'habitation. - art. 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L16-0 BA", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315403", "@num": "L172 A", "#text": "Livre des procédures fiscales - art. L172 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822934", "@num": "L177 A", "#text": "Livre des procédures fiscales - art. L177 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638052", "@num": "L177 B", "#text": "Livre des procédures fiscales - art. L177 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315907", "@num": "L178", "#text": "Livre des procédures fiscales - art. L178 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471841", "@num": "L182", "#text": "Livre des procédures fiscales - art. L182 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838887", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316288", "@num": "R*172 B-1", "#text": "Livre des procédures fiscales - art. R*172 B-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163102", "@fin": "2999-01-01", "#text": "Section II : Taxes sur le chiffre d'affaires", "@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": "LEGIARTI000006315898", "@fin": "1986-07-12", "@num": "L176", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315899", "@fin": "1992-07-04", "@num": "L176", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315900", "@fin": "1997-04-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315901", "@fin": "2004-08-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315902", "@fin": "2007-10-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315903", "@fin": "2007-12-29", "@num": "L176", "@etat": "MODIFIE", "@debut": "2007-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014122", "@fin": "2010-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020038758", "@fin": "2009-12-31", "@num": "L176", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645055", "@fin": "2010-03-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957586", "@fin": "2010-05-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177856", "@fin": "2010-06-17", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022357556", "@fin": "2011-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374261", "@fin": "2012-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409955", "@fin": "2012-05-07", "@num": "L176", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025829256", "@fin": "2014-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028438264", "@fin": "2015-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024003", "@fin": "2017-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816327", "@fin": "2019-12-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467483", "@fin": "2023-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038595822", "@fin": "2999-01-01", "@num": "L176", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "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 deuxième année qui suit celle au titre de laquelle la taxe est devenue exigible conformément au 2 de l'article 269 du code général des impôts, lorsque le contribuable est adhérent d'un centre de gestion agréé ou d'une association agréée, pour les périodes pour lesquelles le service des impôts des entreprises a reçu une copie du compte rendu de mission prévu aux articles 1649 quater E et 1649 quater H du même code. Cette réduction de délai ne s'applique pas aux adhérents pour lesquels des manquements délibérés auront été établis sur les périodes d'imposition non prescrites.

" } }, "LEGIARTI000021645055": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L176", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-03-11", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021645055", "URL": "article/LEGI/ARTI/00/00/21/64/50/LEGIARTI000021645055.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Dispositions applicables aux opérations engagées du 1er janvier 2008 jusqu'au 31 décembre 2009.

(2) Loi 2009-1674 du 30 décembre 2009 article 18 IX : Ces dispositions sont applicables aux délais venant à expiration postérieurement au 31 décembre 2009.

\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1968 1 (SAUF 4eme LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 15 3 (AL. 1)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320413", "#text": "LOI 66-10 1966-01-06 ART. 38, ART. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@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": "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": "MODIFIE", "@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" }, { "@id": "LEGIARTI000006312577", "@num": "1649 quater E", "#text": "Code général des impôts, CGI. - art. 1649 quater E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306965", "@num": "1649 quater H", "#text": "Code général des impôts, CGI. - art. 1649 quater H", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309299", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309437", "@num": "269", "#text": "Code général des impôts, CGI. - art. 269", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304347", "@num": "278 sexies", "#text": "Code général des impôts, CGI. - art. 278 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304416", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899805", "@num": "R452-25-4", "#text": "Code de la construction et de l'habitation. - art. R452-25-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050125550", "@num": "1609 quatervicies A", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662398", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@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": "LEGIARTI000006315403", "@num": "L172 A", "#text": "Livre des procédures fiscales - art. L172 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822934", "@num": "L177 A", "#text": "Livre des procédures fiscales - art. L177 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638052", "@num": "L177 B", "#text": "Livre des procédures fiscales - art. L177 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315907", "@num": "L178", "#text": "Livre des procédures fiscales - art. L178 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471841", "@num": "L182", "#text": "Livre des procédures fiscales - art. L182 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838887", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316288", "@num": "R*172 B-1", "#text": "Livre des procédures fiscales - art. R*172 B-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163102", "@fin": "2999-01-01", "#text": "Section II : Taxes sur le chiffre d'affaires", "@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": "LEGIARTI000006315898", "@fin": "1986-07-12", "@num": "L176", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315899", "@fin": "1992-07-04", "@num": "L176", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315900", "@fin": "1997-04-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315901", "@fin": "2004-08-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315902", "@fin": "2007-10-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315903", "@fin": "2007-12-29", "@num": "L176", "@etat": "MODIFIE", "@debut": "2007-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014122", "@fin": "2010-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020038758", "@fin": "2009-12-31", "@num": "L176", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645055", "@fin": "2010-03-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957586", "@fin": "2010-05-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177856", "@fin": "2010-06-17", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022357556", "@fin": "2011-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374261", "@fin": "2012-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409955", "@fin": "2012-05-07", "@num": "L176", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025829256", "@fin": "2014-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028438264", "@fin": "2015-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024003", "@fin": "2017-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816327", "@fin": "2019-12-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467483", "@fin": "2023-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038595822", "@fin": "2999-01-01", "@num": "L176", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "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 la taxe est devenue exigible conformément aux dispositions du 2 de l'article 269 du code général des impôts lorsque l'administration a dressé un procès-verbal de flagrance fiscale dans les conditions prévues à l'article L. 16-0 BA du présent livre au titre d'une année postérieure ou lorsque le contribuable exerce une activité occulte. L'activité occulte est réputée exercée lorsque le contribuable 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 (2).

" } }, "LEGIARTI000021957586": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L176", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2010-03-11" } }, "META_COMMUN": { "ID": "LEGIARTI000021957586", "URL": "article/LEGI/ARTI/00/00/21/95/75/LEGIARTI000021957586.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Loi 2009-1674 du 30 décembre 2009 article 18 IX : Ces dispositions sont applicables aux délais venant à expiration postérieurement au 31 décembre 2009.

\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1968 1 (SAUF 4eme LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 15 3 (AL. 1)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320413", "#text": "LOI 66-10 1966-01-06 ART. 38, ART. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@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": "LEGIARTI000021946854", "@num": "16", "#text": "LOI n°2010-237\n du 9 mars 2010 - art. 16", "@sens": "cible", "@cidtexte": "JORFTEXT000021943745", "@nortexte": "BCFX1000694L", "@numtexte": "2010-237", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-03-09" }, { "@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" }, { "@id": "LEGIARTI000006312577", "@num": "1649 quater E", "#text": "Code général des impôts, CGI. - art. 1649 quater E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306965", "@num": "1649 quater H", "#text": "Code général des impôts, CGI. - art. 1649 quater H", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309299", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309437", "@num": "269", "#text": "Code général des impôts, CGI. - art. 269", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304347", "@num": "278 sexies", "#text": "Code général des impôts, CGI. - art. 278 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304416", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899805", "@num": "R452-25-4", "#text": "Code de la construction et de l'habitation. - art. 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R*172 B-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163102", "@fin": "2999-01-01", "#text": "Section II : Taxes sur le chiffre d'affaires", "@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": "LEGIARTI000006315898", "@fin": "1986-07-12", "@num": "L176", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315899", "@fin": "1992-07-04", "@num": "L176", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315900", "@fin": "1997-04-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315901", "@fin": "2004-08-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315902", "@fin": "2007-10-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315903", "@fin": "2007-12-29", "@num": "L176", "@etat": "MODIFIE", "@debut": "2007-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014122", "@fin": "2010-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020038758", "@fin": "2009-12-31", "@num": "L176", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645055", "@fin": "2010-03-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957586", "@fin": "2010-05-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177856", "@fin": "2010-06-17", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022357556", "@fin": "2011-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374261", "@fin": "2012-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409955", "@fin": "2012-05-07", "@num": "L176", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025829256", "@fin": "2014-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028438264", "@fin": "2015-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024003", "@fin": "2017-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816327", "@fin": "2019-12-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467483", "@fin": "2023-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038595822", "@fin": "2999-01-01", "@num": "L176", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "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 la taxe est devenue exigible conformément aux dispositions du 2 de l'article 269 du code général des impôts lorsque l'administration a dressé un procès-verbal de flagrance fiscale dans les conditions prévues à l'article L. 16-0 BA du présent livre au titre d'une année postérieure ou lorsque le contribuable exerce une activité occulte. L'activité occulte est réputée exercée lorsque le contribuable 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 (1).

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Dans les cas prévus aux II et III de l'article 284 du code général des impôts, le droit de reprise de l'administration s'exerce jusqu'à la fin de la troisième année suivant celle au cours de laquelle les conditions auxquelles est subordonné l'octroi du taux prévu aux 2 à 12 du I de l'article 278 sexies du même code ont cessé d'être remplies.

" } }, "LEGIARTI000022177856": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L176", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-06-17", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022177856", "URL": "article/LEGI/ARTI/00/00/22/17/78/LEGIARTI000022177856.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1968 1 (SAUF 4eme LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 15 3 (AL. 1)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320413", "#text": "LOI 66-10 1966-01-06 ART. 38, ART. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@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": "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": "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" }, { "@id": "LEGIARTI000006312577", "@num": "1649 quater E", "#text": "Code général des impôts, CGI. - art. 1649 quater E", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306965", "@num": "1649 quater H", "#text": "Code général des impôts, CGI. - art. 1649 quater H", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309299", "@num": "257", "#text": "Code général des impôts, CGI. - art. 257", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309437", "@num": "269", "#text": "Code général des impôts, CGI. - art. 269", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304347", "@num": "278 sexies", "#text": "Code général des impôts, CGI. - art. 278 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304416", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899805", "@num": "R452-25-4", "#text": "Code de la construction et de l'habitation. - art. 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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 la taxe est devenue exigible conformément aux dispositions du 2 de l'article 269 du code général des impôts 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 ou lorsque le contribuable exerce une activité occulte. L'activité occulte est réputée exercée lorsque le contribuable 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.

Dans les cas prévus aux II et III de l'article 284 du code général des impôts, le droit de reprise de l'administration s'exerce jusqu'à la fin de la troisième année suivant celle au cours de laquelle les conditions auxquelles est subordonné l'octroi du taux prévu aux 2 à 12 du I de l'article 278 sexies du même code ont cessé d'être remplies.

" } }, "LEGIARTI000022357556": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L176", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-01-01", "DATE_DEBUT": "2010-06-17" } }, "META_COMMUN": { "ID": "LEGIARTI000022357556", "URL": "article/LEGI/ARTI/00/00/22/35/75/LEGIARTI000022357556.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1968 1 (SAUF 4eme LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 15 3 (AL. 1)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320413", "#text": "LOI 66-10 1966-01-06 ART. 38, ART. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@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": "LEGIARTI000022355949", "@num": "6", "#text": "LOI n°2010-658\n du 15 juin 2010 - art. 6", "@sens": "cible", "@cidtexte": "JORFTEXT000022355229", "@nortexte": "ECEX0930951L", "@numtexte": "2010-658", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-06-15" }, { "@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" }, { "@id": "LEGIARTI000006309437", "@num": "269", "#text": "Code général des impôts, CGI. - art. 269", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304416", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899805", "@num": "R452-25-4", "#text": "Code de la construction et de l'habitation. - art. R452-25-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050125550", "@num": "1609 quatervicies A", "#text": "Code général des impôts, CGI. - art. 1609 quatervicies A (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043662398", "@num": "302 bis K", "#text": "Code général des impôts, CGI. - art. 302 bis K (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315403", "@num": "L172 A", "#text": "Livre des procédures fiscales - art. L172 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822934", "@num": "L177 A", "#text": "Livre des procédures fiscales - art. L177 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638052", "@num": "L177 B", "#text": "Livre des procédures fiscales - art. L177 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315907", "@num": "L178", "#text": "Livre des procédures fiscales - art. L178 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471841", "@num": "L182", "#text": "Livre des procédures fiscales - art. L182 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838887", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316288", "@num": "R*172 B-1", "#text": "Livre des procédures fiscales - art. R*172 B-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163102", "@fin": "2999-01-01", "#text": "Section II : Taxes sur le chiffre d'affaires", "@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": "LEGIARTI000006315898", "@fin": "1986-07-12", "@num": "L176", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315899", "@fin": "1992-07-04", "@num": "L176", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315900", "@fin": "1997-04-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315901", "@fin": "2004-08-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315902", "@fin": "2007-10-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315903", "@fin": "2007-12-29", "@num": "L176", "@etat": "MODIFIE", "@debut": "2007-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014122", "@fin": "2010-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020038758", "@fin": "2009-12-31", "@num": "L176", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645055", "@fin": "2010-03-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957586", "@fin": "2010-05-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177856", "@fin": "2010-06-17", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022357556", "@fin": "2011-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374261", "@fin": "2012-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409955", "@fin": "2012-05-07", "@num": "L176", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025829256", "@fin": "2014-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028438264", "@fin": "2015-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024003", "@fin": "2017-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816327", "@fin": "2019-12-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467483", "@fin": "2023-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038595822", "@fin": "2999-01-01", "@num": "L176", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n

Par exception aux dispositions du premier alinéa, le droit de reprise de l'administration s'exerce jusqu'à la fin de la deuxième année qui suit celle au titre de laquelle la taxe est devenue exigible conformément au 2 de l'article 269 du code général des impôts pour les contribuables dont les revenus bénéficient des dispositions du deuxième alinéa de l'article L. 169 et pour les périodes pour lesquelles le service des impôts des entreprises a reçu une copie du compte rendu de mission prévu aux articles 1649 quater E et 1649 quater H du même code. Cette réduction de délai ne s'applique pas aux contribuables pour lesquels des pénalités autres que les intérêts de retard auront été appliquées sur les périodes d'imposition non prescrites.

\n
\n

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 la taxe est devenue exigible conformément aux dispositions du 2 de l'article 269 du code général des impôts 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 ou lorsque le contribuable exerce une activité occulte.L'activité occulte est réputée exercée lorsque le contribuable 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.

\n
\n

Dans les cas prévus aux II et III de l'article 284 du code général des impôts, le droit de reprise de l'administration s'exerce jusqu'à la fin de la troisième année suivant celle au cours de laquelle les conditions auxquelles est subordonné l'octroi du taux prévu aux 2 à 12 du I de l'article 278 sexies du même code ont cessé d'être remplies.

" } }, "LEGIARTI000023374261": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L176", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-01", "DATE_DEBUT": "2011-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023374261", "URL": "article/LEGI/ARTI/00/00/23/37/42/LEGIARTI000023374261.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1968 1 (SAUF 4eme LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 15 3 (AL. 1)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320413", "#text": "LOI 66-10 1966-01-06 ART. 38, ART. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@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": "LEGIARTI000023363962", "@num": "65", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 65", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@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" }, { "@id": "LEGIARTI000006312577", "@num": "1649 quater E", "#text": "Code général des impôts, CGI. - art. 1649 quater E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306965", "@num": "1649 quater H", "#text": "Code général des impôts, CGI. - art. 1649 quater H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309437", "@num": "269", "#text": "Code général des impôts, CGI. - art. 269 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304347", "@num": "278 sexies", "#text": "Code général des impôts, CGI. - art. 278 sexies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304416", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899805", "@num": "R452-25-4", "#text": "Code de la construction et de l'habitation. - art. 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L16-0 BA (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315890", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315403", "@num": "L172 A", "#text": "Livre des procédures fiscales - art. L172 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822934", "@num": "L177 A", "#text": "Livre des procédures fiscales - art. L177 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638052", "@num": "L177 B", "#text": "Livre des procédures fiscales - art. L177 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315907", "@num": "L178", "#text": "Livre des procédures fiscales - art. L178 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041471841", "@num": "L182", "#text": "Livre des procédures fiscales - art. L182 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048838887", "@num": "L51", "#text": "Livre des procédures fiscales - art. L51 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316288", "@num": "R*172 B-1", "#text": "Livre des procédures fiscales - art. 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Par exception aux dispositions du premier alinéa, le droit de reprise de l'administration s'exerce jusqu'à la fin de la deuxième année qui suit celle au titre de laquelle la taxe est devenue exigible conformément au 2 de l'article 269 du code général des impôts pour les contribuables dont les revenus bénéficient des dispositions du deuxième alinéa de l'article L. 169 et pour les périodes pour lesquelles le service des impôts des entreprises a reçu une copie du compte rendu de mission prévu aux articles 1649 quater E et 1649 quater H du même code. Cette réduction de délai ne s'applique pas aux contribuables pour lesquels des pénalités autres que les intérêts de retard auront été appliquées sur les périodes d'imposition non prescrites visées au présent alinéa.

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 la taxe est devenue exigible conformément aux dispositions du 2 de l'article 269 du code général des impôts 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 ou lorsque le contribuable exerce une activité occulte. L'activité occulte est réputée exercée lorsque le contribuable 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.

Dans les cas prévus aux II et III de l'article 284 du code général des impôts, le droit de reprise de l'administration s'exerce jusqu'à la fin de la troisième année suivant celle au cours de laquelle les conditions auxquelles est subordonné l'octroi du taux prévu aux 2 à 12 du I de l'article 278 sexies du même code ont cessé d'être remplies.

" } }, "LEGIARTI000023409955": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L176", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-05-07", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023409955", "URL": "article/LEGI/ARTI/00/00/23/40/99/LEGIARTI000023409955.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1968 1 (SAUF 4eme LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 15 3 (AL. 1)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320413", "#text": "LOI 66-10 1966-01-06 ART. 38, ART. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@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": "LEGIARTI000023363930", "@num": "50", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@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" }, { "@id": "LEGIARTI000006309437", "@num": "269", "#text": "Code général des impôts, CGI. - art. 269", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304416", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899805", "@num": "R452-25-4", "#text": "Code de la construction et de l'habitation. - art. 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Par exception aux dispositions du premier alinéa, le droit de reprise de l'administration s'exerce jusqu'à la fin de la deuxième année qui suit celle au titre de laquelle la taxe est devenue exigible conformément au 2 de l'article 269 du code général des impôts pour les contribuables dont les revenus bénéficient des dispositions du deuxième alinéa de l'article L. 169 et pour les périodes pour lesquelles le service des impôts des entreprises a reçu une copie du compte rendu de mission prévu aux articles 1649 quater E et 1649 quater H du même code. Cette réduction de délai ne s'applique pas aux contribuables pour lesquels des pénalités autres que les intérêts de retard auront été appliquées sur les périodes d'imposition non prescrites visées au présent alinéa.

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 la taxe est devenue exigible conformément aux dispositions du 2 de l'article 269 du code général des impôts 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 ou lorsque le contribuable exerce une activité occulte.L'activité occulte est réputée exercée lorsque le contribuable 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.

Dans les cas prévus aux II et III de l'article 284 du code général des impôts, le droit de reprise de l'administration s'exerce jusqu'à la fin de la troisième année suivant celle au cours de laquelle les conditions auxquelles est subordonné l'octroi du taux prévu aux 2 à 12 du I de l'article 278 sexies du même code ont cessé d'être remplies.

La taxe mentionnée sur les déclarations souscrites par les assujettis membres d'un groupe mentionné à l'article 1693 ter du code général des impôts qui a concouru à la détermination du crédit dont bénéficie le redevable mentionné au 1 du même article en application du b du 3 dudit article peut être remise en cause à hauteur du montant de ce crédit, nonobstant les dispositions prévues aux premier et troisième alinéas du présent article.
\n
Si le groupe a cessé d'exister, les règles définies à l'alinéa précédent demeurent applicables pour le contrôle du crédit de taxe mentionné au dernier alinéa du même article 1693 ter A.

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Par exception aux dispositions du premier alinéa, le droit de reprise de l'administration s'exerce jusqu'à la fin de la deuxième année qui suit celle au titre de laquelle la taxe est devenue exigible conformément au 2 de l'article 269 du code général des impôts pour les contribuables dont les revenus bénéficient des dispositions du deuxième alinéa de l'article L. 169 et pour les périodes pour lesquelles le service des impôts des entreprises a reçu une copie du compte rendu de mission prévu aux articles 1649 quater E et 1649 quater H du même code. Cette réduction de délai ne s'applique pas aux contribuables pour lesquels des pénalités autres que les intérêts de retard auront été appliquées sur les périodes d'imposition non prescrites visées au présent alinéa.

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 la taxe est devenue exigible conformément aux dispositions du 2 de l'article 269 du code général des impôts 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 ou lorsque le contribuable exerce une activité occulte. L'activité occulte est réputée exercée lorsque le contribuable 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.

Dans les cas prévus aux II et III de l'article 284 du code général des impôts, le droit de reprise de l'administration s'exerce jusqu'à la fin de la troisième année suivant celle au cours de laquelle les conditions auxquelles est subordonné l'octroi du taux prévu aux 2 à 12 du I de l'article 278 sexies du même code ont cessé d'être remplies.

Si le groupe a cessé d'exister, les règles définies au sixième alinéa demeurent applicables pour le contrôle du crédit de taxe mentionné au second alinéa du même article 1693 ter A.\n

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Par exception aux dispositions du premier alinéa, le droit de reprise de l'administration s'exerce jusqu'à la fin de la deuxième année qui suit celle au titre de laquelle la taxe est devenue exigible conformément au 2 de l'article 269 du code général des impôts pour les contribuables dont les revenus bénéficient des dispositions du deuxième alinéa de l'article L. 169 et pour les périodes pour lesquelles le service des impôts des entreprises a reçu une copie du compte rendu de mission prévu aux articles 1649 quater E et 1649 quater H du même code. Cette réduction de délai ne s'applique pas aux contribuables pour lesquels des pénalités autres que les intérêts de retard auront été appliquées sur les périodes d'imposition non prescrites visées au présent alinéa.

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 la taxe est devenue exigible conformément aux dispositions du 2 de l'article 269 du code général des impôts 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 ou lorsque le contribuable exerce une activité occulte. L'activité occulte est réputée exercée lorsque le contribuable 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.

Dans les cas prévus aux II, II bis et III de l'article 284 du code général des impôts, le droit de reprise de l'administration s'exerce jusqu'à la fin de la troisième année suivant celle au cours de laquelle les conditions auxquelles est subordonné l'octroi des taux prévus, respectivement, aux 2 à 12 du I de l'article 278 sexies et au premier alinéa de l'article 279-0 bis A du même code ont cessé d'être remplies.

Si le groupe a cessé d'exister, les règles définies au sixième alinéa demeurent applicables pour le contrôle du crédit de taxe mentionné au second alinéa du même article 1693 ter A.\n

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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 la taxe est devenue exigible conformément aux dispositions du 2 de l'article 269 du code général des impôts 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 ou lorsque le contribuable exerce une activité occulte. L'activité occulte est réputée exercée lorsque le contribuable 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.

Si le groupe a cessé d'exister, les règles définies au cinquième alinéa demeurent applicables pour le contrôle du crédit de taxe mentionné au second alinéa du même article 1693 ter A.\n

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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 la taxe est devenue exigible conformément aux dispositions du 2 de l'article 269 du code général des impôts 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 ou lorsque le contribuable exerce une activité occulte. L'activité occulte est réputée exercée lorsque le contribuable 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.

Dans les cas prévus aux II, II bis et III de l'article 284 du code général des impôts, le droit de reprise de l'administration s'exerce jusqu'à la fin de la troisième année suivant celle au cours de laquelle les conditions auxquelles est subordonné l'octroi des taux prévus, respectivement, aux 2 à 13 du I de l'article 278 sexies et au premier alinéa de l'article 279-0 bis A du même code ont cessé d'être remplies.

Si le groupe a cessé d'exister, les règles définies au cinquième alinéa demeurent applicables pour le contrôle du crédit de taxe mentionné au second alinéa du même article 1693 ter A.\n

" } }, "LEGIARTI000038595822": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L176", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000038595822", "URL": "article/LEGI/ARTI/00/00/38/59/58/LEGIARTI000038595822.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.

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R*172 B-1 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163102", "@fin": "2999-01-01", "#text": "Section II : Taxes sur le chiffre d'affaires", "@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": "LEGIARTI000006315898", "@fin": "1986-07-12", "@num": "L176", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315899", "@fin": "1992-07-04", "@num": "L176", "@etat": "MODIFIE", "@debut": "1986-07-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315900", "@fin": "1997-04-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "1992-07-04", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315901", "@fin": "2004-08-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315902", "@fin": "2007-10-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2004-08-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315903", "@fin": "2007-12-29", "@num": "L176", "@etat": "MODIFIE", "@debut": "2007-10-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000018014122", "@fin": "2010-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2007-12-29", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020038758", "@fin": "2009-12-31", "@num": "L176", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021645055", "@fin": "2010-03-11", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021957586", "@fin": "2010-05-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-03-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177856", "@fin": "2010-06-17", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022357556", "@fin": "2011-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2010-06-17", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023374261", "@fin": "2012-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409955", "@fin": "2012-05-07", "@num": "L176", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025829256", "@fin": "2014-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2012-05-07", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028438264", "@fin": "2015-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024003", "@fin": "2017-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033816327", "@fin": "2019-12-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041467483", "@fin": "2023-01-01", "@num": "L176", "@etat": "MODIFIE", "@debut": "2019-12-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000038595822", "@fin": "2999-01-01", "@num": "L176", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "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 la taxe est devenue exigible conformément aux dispositions du 2 de l'article 269 du code général des impôts 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 ou lorsque le contribuable exerce une activité occulte. L'activité occulte est réputée exercée lorsque le contribuable 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.

Si le groupe a cessé d'exister, les règles définies au cinquième alinéa demeurent applicables pour le contrôle du crédit de taxe mentionné au second alinéa du même article 1693 ter A.\n

" } }, "LEGIARTI000041467483": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L176", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2019-12-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041467483", "URL": "article/LEGI/ARTI/00/00/41/46/74/LEGIARTI000041467483.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au III de l'article 30 de la loi n° 2019-1479 du 28 décembre 2019, ces dispositions s'appliquent aux opérations intervenant à compter du 1er décembre 2019.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1968 1 (SAUF 4eme LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 15 3 (AL. 1)", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000320413", "#text": "LOI 66-10 1966-01-06 ART. 38, ART. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000320413", "@numtexte": "66-10", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1966-01-06" }, { "@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": "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" }, { "@id": "LEGIARTI000039793183", "@num": "30", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 30 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000023377120", "@num": "1693 ter", "#text": "Code général des impôts, CGI. - art. 1693 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023377158", "@num": "1693 ter A", "#text": "Code général des impôts, CGI. - art. 1693 ter A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309437", "@num": "269", "#text": "Code général des impôts, CGI. - art. 269", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304347", "@num": "278 sexies", "#text": "Code général des impôts, CGI. - art. 278 sexies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028406330", "@num": "279-0 bis A", "#text": "Code général des impôts, CGI. - art. 279-0 bis A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304416", "@num": "284", "#text": "Code général des impôts, CGI. - art. 284", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006899805", "@num": "R452-25-4", "#text": "Code de la construction et de l'habitation. - art. 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L16-0 BA", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315403", "@num": "L172 A", "#text": "Livre des procédures fiscales - art. L172 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038822934", "@num": "L177 A", "#text": "Livre des procédures fiscales - art. L177 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638052", "@num": "L177 B", "#text": "Livre des procédures fiscales - art. L177 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315907", "@num": "L178", "#text": "Livre des procédures fiscales - art. 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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 la taxe est devenue exigible conformément aux dispositions du 2 de l'article 269 du code général des impôts 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 ou lorsque le contribuable exerce une activité occulte. L'activité occulte est réputée exercée lorsque le contribuable 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.

Si le groupe a cessé d'exister, les règles définies au cinquième alinéa demeurent applicables pour le contrôle du crédit de taxe mentionné au second alinéa du même article 1693 ter A.\n

" } }, "LEGIARTI000044814627": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L16 I", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000044814627", "URL": "article/LEGI/ARTI/00/00/44/81/46/LEGIARTI000044814627.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 40 de l'ordonnance n° 2021-1843 du 22 décembre 2021, ces dispositions entrent en vigueur le 1er janvier 2022.

Les personnes compétentes mentionnées à l'article L. 521-8-5 du code de la recherche et à l'article 5-4 de la loi n° 78-654 du 22 juin 1978 concernant les comités professionnels de développement économique peuvent demander aux redevables des taxes sur les produits de l'industrie et de l'artisanat mentionnées à l'article L. 471-1 du code des impositions sur les biens et services tous renseignements ou justifications relatifs à leurs déclarations sans que cette demande constitue le début d'une vérification de comptabilité au sens de l'article L. 13 ou d'un examen de comptabilité au sens de l'article L. 13 G.

\n
\n

A défaut de réponse dans un délai de trente jours à compter de la réception de cette demande, elles peuvent solliciter l'administration fiscale pour effectuer un contrôle.

" } }, "LEGIARTI000048624918": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "13", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048624918", "URL": "article/LEGI/ARTI/00/00/48/62/49/LEGIARTI000048624918.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000048638086", "#text": "Livre des procédures fiscales - I sexies : Impositions contrôlées par des organ... (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638066", "@num": "L103", "#text": "Livre des procédures fiscales - art. L103 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638076", "@num": "L16 I", "#text": "Livre des procédures fiscales - art. L16 I (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048633027", "@num": "L16 J", "#text": "Livre des procédures fiscales - art. L16 J (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048633029", "@num": "L16 K", "#text": "Livre des procédures fiscales - art. L16 K (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638061", "@num": "L163", "#text": "Livre des procédures fiscales - art. L163 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638057", "@num": "L168", "#text": "Livre des procédures fiscales - art. L168 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638052", "@num": "L177 B", "#text": "Livre des procédures fiscales - art. L177 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638045", "@num": "L256 D", "#text": "Livre des procédures fiscales - art. L256 D (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638073", "@num": "L61 C", "#text": "Livre des procédures fiscales - art. L61 C (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048633403", "@num": "L61 D", "#text": "Livre des procédures fiscales - art. L61 D (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638069", "@num": "L67 B", "#text": "Livre des procédures fiscales - art. L67 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048624836", "@fin": "2999-01-01", "#text": "Sous-section 2 : Sanctions et procédures", "@debut": "2023-12-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048624825", "@fin": "2999-01-01", "#text": "Section 1 : Impositions affectées au Centre national du cinéma et de l'image animée, au Centre national de la musique et à l'Association pour le soutien du théâtre privé", "@debut": "2023-12-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048624890", "@fin": "2999-01-01", "#text": "Chapitre II : Modifications des codes et lois dont les dispositions sont transférées dans le code des impositions sur les biens et services", "@debut": "2023-12-22" } ] }, "@cid": "JORFTEXT000048603839", "@nor": "ECOE2303085R", "@num": "2023-1210", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2023-1210 du 20 décembre 2023 portant création du titre V du livre IV du code des impositions sur les biens et services et portant diverses autres mesures de recodification de mesures non fiscales", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000048603839", "@c_titre_court": "Ordonnance n°2023-1210 du 20 décembre 2023" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2023-1210 du 20 décembre 2023 portant création du titre V du livre IV du code des impositions sur les biens et services et portant diverses autres mesures de recodification de mesures non fiscales", "@debut": "2023-12-22", "@id_txt": "LEGITEXT000048624824", "@c_titre_court": "Ordonnance n°2023-1210 du 20 décembre 2023" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2023-12-21", "@date_signature": "2023-12-20", "@num_parution_jo": "0295" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000048624918", "@fin": "2999-01-01", "@num": "13", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048603904", "@fin": "2999-01-01", "@num": "13", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Sct. I sexies : Impositions contrôlées par des organismes autres que l'administration fiscale, Art. L16 I, Art. L61 C, Art. L67 B, Art. L103, Art. L163, Art. L168, Art. L177 B, Art. L256 D\n
\n

\n
\n
A créé les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L16 J, Art. L16 K\n
\n

\n
\n
A créé les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L61 D\n
\n

\n
" } }, "LEGIARTI000048632216": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "4-1", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048632216", "URL": "article/LEGI/ARTI/00/00/48/63/22/LEGIARTI000048632216.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048626053", "@num": "L452-26", "#text": "Code des impositions sur les biens et services - art. L452-26", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048624912", "@num": "10", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 10", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000049635542", "@num": "L256 D", "#text": "Livre des procédures fiscales - art. L256 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048637964", "@num": "1840 X", "#text": "Code général des impôts, CGI. - art. 1840 X (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639239", "@num": "1920", "#text": "Code général des impôts, CGI. - art. 1920 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006069583", "#text": "Livre des procédures fiscales", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638076", "@num": "L16 I", "#text": "Livre des procédures fiscales - art. L16 I (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638052", "@num": "L177 B", "#text": "Livre des procédures fiscales - art. L177 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316010", "@num": "L252", "#text": "Livre des procédures fiscales - art. L252", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638073", "@num": "L61 C", "#text": "Livre des procédures fiscales - art. L61 C (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048638069", "@num": "L67 B", "#text": "Livre des procédures fiscales - art. L67 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000039295468", "@nor": "MICX1909891L", "@num": "2019-1100", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "LOI n° 2019-1100 du 30 octobre 2019 relative à la création du Centre national de la musique (1)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000039295468", "@c_titre_court": "LOI n° 2019-1100 du 30 octobre 2019" }, { "@fin": "2999-01-01", "#text": "LOI n° 2019-1100 du 30 octobre 2019 relative à la création du Centre national de la musique (1)", "@debut": "2020-01-01", "@id_txt": "LEGITEXT000039299083", "@c_titre_court": "LOI n°2019-1100 du 30 octobre 2019" } ], "@date_publi": "2019-10-31", "@date_signature": "2019-10-30", "@num_parution_jo": "0254" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048632216", "@fin": "2999-01-01", "@num": "4-1", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Le Centre national de la musique est compétent, dans les conditions prévues par le livre des procédures fiscales, notamment ses articles L. 16 I, L. 61 C, L. 67 B, L. 177 B et L. 256 D, pour établir, collecter et contrôler la taxe mentionnée au II de l'article 4, en tant qu'elle porte sur des recettes tirées de spectacles aux titres desquels une fraction du produit de cette taxe lui est affectée.
\n
Le Centre national de la musique est également compétent, dans la même limite, pour prononcer les sanctions fiscales mentionnées à l'article 1840 X du code général des impôts dans les conditions prévues à l'article L. 80 D du livre des procédures fiscales et pour instruire les réclamations dans les conditions prévues par le titre III du même livre.
\n
Les procédures relatives aux compétences mentionnées au présent article sont mises en œuvre par le président du Centre national de la musique ou, à l'exception du traitement des réclamations, de l'envoi des mises en demeure et de l'établissement du titre de perception, par les personnes qu'il a habilitées à cet effet.
\n
II.-Pour le recouvrement de la taxe mentionnée au II de l'article 4, l'agent comptable du Centre national de la musique exerce les missions dévolues par le livre des procédures fiscales aux comptables mentionnés à l'article L. 252 de ce livre. A cette fin, cette taxe bénéficie du privilège prévu au 1 de l'article 1920 du code général des impôts et l'agent comptable peut obtenir de l'administration fiscale les renseignements nécessaires.

" } }, "LEGIARTI000048638076": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L16 I", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048638076", "URL": "article/LEGI/ARTI/00/00/48/63/80/LEGIARTI000048638076.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048630178", "@num": "11-1", "#text": "Ordonnance n° 45-2339 du 13 octobre 1945 - art. 11-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000888967", "@numtexte": "45-2339", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1945-10-13" }, { "@id": "LEGIARTI000044816335", "@num": "5-4", "#text": "Loi n°78-654 du 22 juin 1978 - art. 5-4", "@sens": "source", "@cidtexte": "JORFTEXT000000886559", "@numtexte": "78-654", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-06-22" }, { "@id": "LEGIARTI000048632216", "@num": "4-1", "#text": "LOI n°2019-1100 du 30 octobre 2019 - art. 4-1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000039295468", "@nortexte": "MICX1909891L", "@numtexte": "2019-1100", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2019-10-30" }, { "@id": "LEGIARTI000048626028", "@num": "L452-14", "#text": "Code des impositions sur les biens et services - art. L452-14", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044599764", "@num": "L471-1", "#text": "Code des impositions sur les biens et services - art. L471-1", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048624918", "@num": "13", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000048638052", "@num": "L177 B", "#text": "Livre des procédures fiscales - art. L177 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044815471", "@num": "L521-8-5", "#text": "Code de la recherche - art. L521-8-5", "@sens": "source", "@cidtexte": "LEGITEXT000006071190", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020907749", "@num": "L115-1", "#text": "Code du cinéma et de l'image animée - art. L115-1", "@sens": "source", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000044814611", "@fin": "2024-01-01", "#text": "I sexies : Taxes sur les produits de l'industrie et de l'artisanat", "@debut": "2022-01-01" }, { "@id": "LEGISCTA000048638086", "@fin": "2999-01-01", "#text": "I sexies : Impositions contrôlées par des organismes autres que l'administration fiscale", "@debut": "2024-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163089", "@fin": "2999-01-01", "#text": "Section II : Dispositions particulières à certains impôts", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "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": "LEGIARTI000044814627", "@fin": "2024-01-01", "@num": "L16 I", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048638076", "@fin": "2999-01-01", "@num": "L16 I", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I.-Pour l'application du présent I sexies, les personnes compétentes s'entendent des personnes suivantes :
\n
\n 1° Pour les taxes mentionnées à l'article L. 115-1 du code du cinéma et de l'image animée, celles mentionnées à l'article L. 115-2 du même code ;
\n
\n 2° Pour la taxe sur les spectacles vivants mentionnée à l'article L. 452-14 du code des impositions sur les biens et services, celles mentionnées à l'article 11-1 de l'ordonnance n° 45-2339 du 13 octobre 1945 relative aux spectacles et au I de l'article 4-1 de la loi n° 2019-1100 du 30 octobre 2019 relative à la création du Centre national de la musique ;
\n
\n 3° Pour les taxes sur les produits de l'industrie et de l'artisanat mentionnées à l'article L. 471-1 du code des impositions sur les biens et services, celles mentionnées à l'article L. 521-8-5 du code de la recherche et à l'article 5-4 de la loi n° 78-654 du 22 juin 1978 concernant les comités professionnels de développement économique.

\n
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Article L177 B AUTONOME VIGUEUR, en vigueur depuis le 01/01/2024 (Livre des procédures fiscales)