{ "article": { "LEGIARTI000048639431": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L96 H", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048639431", "URL": "article/LEGI/ARTI/00/00/48/63/94/LEGIARTI000048639431.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 juillet 2025 et sont applicables aux impositions pour lesquelles le fait générateur intervient à compter de cette date.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048624946", "@num": "27", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 27", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000038623870", "@num": "R81-5", "#text": "Livre des procédures fiscales - art. R81-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006418246", "@num": "321-7", "#text": "Code pénal - art. 321-7", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000023721063", "@fin": "2999-01-01", "#text": "25° Fabricants et marchands de métaux précieux", "@debut": "2011-03-17" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163096", "@fin": "2999-01-01", "#text": "Section I : Conditions d'exercice du droit de communication", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147332", "@fin": "2999-01-01", "#text": "Chapitre II : Le droit de communication", "@debut": "1982-01-01" } ] }, "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": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000023372480", "@fin": "2025-07-01", "@num": "L96 H", "@etat": "ABROGE_DIFF", "@debut": "2011-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000048639431", "@fin": "2999-01-01", "@num": "L96 H", "@etat": "VIGUEUR_DIFF", "@debut": "2025-07-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Les personnes mentionnées aux articles L. 834-6 du code de commerce et 321-7 du code pénal sont tenues de présenter à l'administration, sur sa demande, les registres prévus à ces articles.

\n
" } }, "LEGIARTI000006418246": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "321-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-03-01", "DATE_DEBUT": "1992-07-23" } }, "META_COMMUN": { "ID": "LEGIARTI000006418246", "URL": "article/LEGI/ARTI/00/00/06/41/82/LEGIARTI000006418246.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PCAXXXXXXXX1X321L07AXXAA" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000359433", "#text": "Loi 92-685 1992-07-22", "@sens": "source", "@cidtexte": "JORFTEXT000000359433", "@nortexte": "JUSX8900011L", "@numtexte": "92-685", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-22" }, { "@id": "JORFTEXT000000359433", "#text": "Loi 92-685 1992-07-22 JORF 23 juillet 1992 rectificatif JORF 23 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000359433", "@nortexte": "JUSX8900011L", "@numtexte": "92-685", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-22" }, { "@id": "JORFTEXT000000359433", "#text": "Loi 92-685 1992-07-22 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000359433", "@nortexte": "JUSX8900011L", "@numtexte": "92-685", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-07-22" }, { "@id": "JORFTEXT000000177662", "#text": "Loi 92-1336 1992-12-16 art. 373", "@sens": "source", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "LEGIARTI000006332697", "@num": "3", "#text": "Arrêté du 5 juillet 1995 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000735803", "@nortexte": "ECOD9570011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-07-05" }, { "@id": "LEGIARTI000006477626", "@num": "10", "#text": "Loi n°2000-642 du 10 juillet 2000 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000751735", "@nortexte": "JUSX9800056L", "@numtexte": "2000-642", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-10" }, { "@id": "LEGITEXT000025210382", "#text": "Décret n°2012-99\n du 26 janvier 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025208275", "@nortexte": "IOCJ1129924D", "@numtexte": "2012-99", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-26" }, { "@id": "LEGITEXT000027277031", "#text": "Décret n°2013-287\n du 4 avril 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027275621", "@nortexte": "JUSD1222095D", "@numtexte": "2013-287", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-04-04" }, { "@id": "LEGIARTI000041921278", "@num": "1", "#text": "Arrêté du 15 mai 2020 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000041920604", "@nortexte": "MICB1932177A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-05-15" }, { "@id": "LEGIARTI000041921280", "@num": "2", "#text": "Arrêté du 15 mai 2020 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000041920604", "@nortexte": "MICB1932177A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-05-15" }, { "@id": "LEGIARTI000041921282", "@num": "3", "#text": "Arrêté du 15 mai 2020 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000041920604", "@nortexte": "MICB1932177A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-05-15" }, { "@id": "LEGIARTI000045277037", "@num": "L321-10", "#text": "Code de commerce - art. L321-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096742", "@num": "R310-9", "#text": "Code de commerce. - art. R310-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027435843", "@num": "56 J sexdecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 J sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020630799", "@num": "321-12", "#text": "Code pénal - art. 321-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038313239", "@num": "321-9", "#text": "Code pénal - art. 321-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043531943", "@num": "R321-1", "#text": "Code pénal - art. R321-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006419455", "@num": "R321-3", "#text": "Code pénal - art. R321-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096759", "@num": "R321-9", "#text": "Code pénal - art. R321-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022376020", "@num": "R633-5", "#text": "Code pénal - art. R633-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639431", "@num": "L96 H", "#text": "Livre des procédures fiscales - art. L96 H (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006165339", "@fin": "2999-01-01", "#text": "Section 2 : Des infractions assimilées au recel ou voisines de celui-ci", "@debut": "1992-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149837", "@fin": "2999-01-01", "#text": "Chapitre Ier : Du recel et des infractions assimilées ou voisines", "@debut": "1992-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136043", "@fin": "2999-01-01", "#text": "Titre II : Des autres atteintes aux biens", "@debut": "1992-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006117598", "@fin": "2999-01-01", "#text": "Livre III : Des crimes et délits contre les biens", "@debut": "1992-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006089684", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1990-09-01" } ] }, "@cid": "LEGITEXT000006070719", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code pénal", "@debut": "1990-09-01", "@id_txt": "LEGITEXT000006070719", "@c_titre_court": "Code pénal" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006418246", "@fin": "1994-03-01", "@num": "321-7", "@etat": "MODIFIE", "@debut": "1992-07-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006418247", "@fin": "2002-01-01", "@num": "321-7", "@etat": "MODIFIE", "@debut": "1994-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006418248", "@fin": "2011-03-16", "@num": "321-7", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023717783", "@fin": "2999-01-01", "@num": "321-7", "@etat": "VIGUEUR", "@debut": "2011-03-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Est puni de six mois d'emprisonnement et de 200 000 F d'amende le fait, par une personne dont l'activité professionnelle comporte la vente d'objets mobiliers usagés ou acquis à des personnes autres que celles qui les fabriquent ou en font le commerce, d'omettre de tenir jour par jour, dans des conditions prévues par décret en Conseil d'Etat, un registre contenant une description des objets acquis ou détenus en vue de la vente ou de l'échange et permettant l'identification de ces objets ainsi que celle des personnes qui les ont vendus ou apportés à l'échange.
\n
Est puni des mêmes peines le fait, par une personne, à l'exception des officiers publics ou ministériels, qui organise, dans un lieu public ou ouvert au public, une manifestation en vue de la vente ou de l'échange d'objets visés à l'alinéa précédent, d'omettre de tenir jour par jour, dans des conditions prévues par décret en Conseil d'Etat, un registre permettant l'identification des vendeurs.
\n
Lorsque l'activité professionnelle définie au premier alinéa est exercée par une personne morale, ou que l'organisateur de la manifestation prévue au deuxième alinéa est une personne morale, l'obligation de tenir le registre incombe aux dirigeants de cette personne morale.
" } }, "LEGIARTI000006418247": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "321-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-01-01", "DATE_DEBUT": "1994-03-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006418247", "URL": "article/LEGI/ARTI/00/00/06/41/82/LEGIARTI000006418247.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PCAXXXXXXXX1X321L07AXXAB" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000359433", "#text": "Loi 92-685 1992-07-22", "@sens": "source", "@cidtexte": "JORFTEXT000000359433", "@nortexte": "JUSX8900011L", "@numtexte": "92-685", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-22" }, { "@id": "JORFTEXT000000359433", "#text": "Loi 92-685 1992-07-22 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000359433", "@nortexte": "JUSX8900011L", "@numtexte": "92-685", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-07-22" }, { "@id": "JORFTEXT000000177662", "#text": "Loi 92-1336 1992-12-16 art. 373", "@sens": "source", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "LEGIARTI000006491905", "@num": "362", "#text": "Loi n°92-1336 du 16 décembre 1992 - art. 362 () JORF 23 décembre 1992 en vigueur le 1er mars 1994", "@sens": "source", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "LEGIARTI000006332697", "@num": "3", "#text": "Arrêté du 5 juillet 1995 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000735803", "@nortexte": "ECOD9570011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-07-05" }, { "@id": "LEGIARTI000006477626", "@num": "10", "#text": "Loi n°2000-642 du 10 juillet 2000 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000751735", "@nortexte": "JUSX9800056L", "@numtexte": "2000-642", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-10" }, { "@id": "LEGITEXT000025210382", "#text": "Décret n°2012-99\n du 26 janvier 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025208275", "@nortexte": "IOCJ1129924D", "@numtexte": "2012-99", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-26" }, { "@id": "LEGITEXT000027277031", "#text": "Décret n°2013-287\n du 4 avril 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027275621", "@nortexte": "JUSD1222095D", "@numtexte": "2013-287", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-04-04" }, { "@id": "LEGIARTI000041921278", "@num": "1", "#text": "Arrêté du 15 mai 2020 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000041920604", "@nortexte": "MICB1932177A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-05-15" }, { "@id": "LEGIARTI000041921280", "@num": "2", "#text": "Arrêté du 15 mai 2020 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000041920604", "@nortexte": "MICB1932177A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-05-15" }, { "@id": "LEGIARTI000041921282", "@num": "3", "#text": "Arrêté du 15 mai 2020 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000041920604", "@nortexte": "MICB1932177A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-05-15" }, { "@id": "LEGIARTI000045277037", "@num": "L321-10", "#text": "Code de commerce - art. L321-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096742", "@num": "R310-9", "#text": "Code de commerce. - art. R310-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027435843", "@num": "56 J sexdecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 J sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020630799", "@num": "321-12", "#text": "Code pénal - art. 321-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038313239", "@num": "321-9", "#text": "Code pénal - art. 321-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043531943", "@num": "R321-1", "#text": "Code pénal - art. R321-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006419455", "@num": "R321-3", "#text": "Code pénal - art. R321-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096759", "@num": "R321-9", "#text": "Code pénal - art. R321-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022376020", "@num": "R633-5", "#text": "Code pénal - art. R633-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639431", "@num": "L96 H", "#text": "Livre des procédures fiscales - art. L96 H (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006165339", "@fin": "2999-01-01", "#text": "Section 2 : Des infractions assimilées au recel ou voisines de celui-ci", "@debut": "1992-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149837", "@fin": "2999-01-01", "#text": "Chapitre Ier : Du recel et des infractions assimilées ou voisines", "@debut": "1992-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136043", "@fin": "2999-01-01", "#text": "Titre II : Des autres atteintes aux biens", "@debut": "1992-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006117598", "@fin": "2999-01-01", "#text": "Livre III : Des crimes et délits contre les biens", "@debut": "1992-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006089684", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1990-09-01" } ] }, "@cid": "LEGITEXT000006070719", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code pénal", "@debut": "1990-09-01", "@id_txt": "LEGITEXT000006070719", "@c_titre_court": "Code pénal" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006418246", "@fin": "1994-03-01", "@num": "321-7", "@etat": "MODIFIE", "@debut": "1992-07-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006418247", "@fin": "2002-01-01", "@num": "321-7", "@etat": "MODIFIE", "@debut": "1994-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006418248", "@fin": "2011-03-16", "@num": "321-7", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023717783", "@fin": "2999-01-01", "@num": "321-7", "@etat": "VIGUEUR", "@debut": "2011-03-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Est puni de six mois d'emprisonnement et de 200 000 F d'amende le fait, par une personne dont l'activité professionnelle comporte la vente d'objets mobiliers usagés ou acquis à des personnes autres que celles qui les fabriquent ou en font le commerce, d'omettre, y compris par négligence, de tenir jour par jour, dans des conditions prévues par décret en Conseil d'Etat, un registre contenant une description des objets acquis ou détenus en vue de la vente ou de l'échange et permettant l'identification de ces objets ainsi que celle des personnes qui les ont vendus ou apportés à l'échange.
\n
Est puni des mêmes peines le fait, par une personne, à l'exception des officiers publics ou ministériels, qui organise, dans un lieu public ou ouvert au public, une manifestation en vue de la vente ou de l'échange d'objets visés à l'alinéa précédent, d'omettre, y compris par négligence, de tenir jour par jour, dans des conditions prévues par décret en Conseil d'Etat, un registre permettant l'identification des vendeurs.
\n
Lorsque l'activité professionnelle définie au premier alinéa est exercée par une personne morale, ou que l'organisateur de la manifestation prévue au deuxième alinéa est une personne morale, l'obligation de tenir le registre incombe aux dirigeants de cette personne morale.
" } }, "LEGIARTI000006418248": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "321-7", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-03-16", "DATE_DEBUT": "2002-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006418248", "URL": "article/LEGI/ARTI/00/00/06/41/82/LEGIARTI000006418248.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "PCAXXXXXXXX1X321L07AXXAC" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000359433", "#text": "Loi 92-685 1992-07-22", "@sens": "source", "@cidtexte": "JORFTEXT000000359433", "@nortexte": "JUSX8900011L", "@numtexte": "92-685", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-22" }, { "@id": "JORFTEXT000000359433", "#text": "Loi 92-685 1992-07-22 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000359433", "@nortexte": "JUSX8900011L", "@numtexte": "92-685", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-07-22" }, { "@id": "JORFTEXT000000177662", "#text": "Loi 92-1336 1992-12-16 art. 373", "@sens": "source", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "LEGIARTI000006332697", "@num": "3", "#text": "Arrêté du 5 juillet 1995 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000735803", "@nortexte": "ECOD9570011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-07-05" }, { "@id": "LEGIARTI000006477626", "@num": "10", "#text": "Loi n°2000-642 du 10 juillet 2000 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000751735", "@nortexte": "JUSX9800056L", "@numtexte": "2000-642", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-10" }, { "@id": "LEGIARTI000006716442", "@num": "3", "#text": "Ordonnance n°2000-916 du 19 septembre 2000 - art. 3 (V) JORF 22 septembre 2000 en vigueur le 1er janvier 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000219672", "@nortexte": "JUSX0000106R", "@numtexte": "2000-916", "@typelien": "MODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2000-09-19" }, { "@id": "LEGITEXT000025210382", "#text": "Décret n°2012-99\n du 26 janvier 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025208275", "@nortexte": "IOCJ1129924D", "@numtexte": "2012-99", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-26" }, { "@id": "LEGITEXT000027277031", "#text": "Décret n°2013-287\n du 4 avril 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027275621", "@nortexte": "JUSD1222095D", "@numtexte": "2013-287", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-04-04" }, { "@id": "LEGIARTI000041921278", "@num": "1", "#text": "Arrêté du 15 mai 2020 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000041920604", "@nortexte": "MICB1932177A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-05-15" }, { "@id": "LEGIARTI000041921280", "@num": "2", "#text": "Arrêté du 15 mai 2020 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000041920604", "@nortexte": "MICB1932177A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-05-15" }, { "@id": "LEGIARTI000041921282", "@num": "3", "#text": "Arrêté du 15 mai 2020 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000041920604", "@nortexte": "MICB1932177A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-05-15" }, { "@id": "LEGIARTI000045277037", "@num": "L321-10", "#text": "Code de commerce - art. L321-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096742", "@num": "R310-9", "#text": "Code de commerce. - art. R310-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027435843", "@num": "56 J sexdecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 J sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020630799", "@num": "321-12", "#text": "Code pénal - art. 321-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038313239", "@num": "321-9", "#text": "Code pénal - art. 321-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043531943", "@num": "R321-1", "#text": "Code pénal - art. R321-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006419455", "@num": "R321-3", "#text": "Code pénal - art. R321-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096759", "@num": "R321-9", "#text": "Code pénal - art. R321-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022376020", "@num": "R633-5", "#text": "Code pénal - art. R633-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639431", "@num": "L96 H", "#text": "Livre des procédures fiscales - art. L96 H (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006165339", "@fin": "2999-01-01", "#text": "Section 2 : Des infractions assimilées au recel ou voisines de celui-ci", "@debut": "1992-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149837", "@fin": "2999-01-01", "#text": "Chapitre Ier : Du recel et des infractions assimilées ou voisines", "@debut": "1992-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136043", "@fin": "2999-01-01", "#text": "Titre II : Des autres atteintes aux biens", "@debut": "1992-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006117598", "@fin": "2999-01-01", "#text": "Livre III : Des crimes et délits contre les biens", "@debut": "1992-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006089684", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1990-09-01" } ] }, "@cid": "LEGITEXT000006070719", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code pénal", "@debut": "1990-09-01", "@id_txt": "LEGITEXT000006070719", "@c_titre_court": "Code pénal" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006418246", "@fin": "1994-03-01", "@num": "321-7", "@etat": "MODIFIE", "@debut": "1992-07-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006418247", "@fin": "2002-01-01", "@num": "321-7", "@etat": "MODIFIE", "@debut": "1994-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006418248", "@fin": "2011-03-16", "@num": "321-7", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023717783", "@fin": "2999-01-01", "@num": "321-7", "@etat": "VIGUEUR", "@debut": "2011-03-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Est puni de six mois d'emprisonnement et de 30000 euros d'amende le fait, par une personne dont l'activité professionnelle comporte la vente d'objets mobiliers usagés ou acquis à des personnes autres que celles qui les fabriquent ou en font le commerce, d'omettre, y compris par négligence, de tenir jour par jour, dans des conditions prévues par décret en Conseil d'Etat, un registre contenant une description des objets acquis ou détenus en vue de la vente ou de l'échange et permettant l'identification de ces objets ainsi que celle des personnes qui les ont vendus ou apportés à l'échange.
\n
Est puni des mêmes peines le fait, par une personne, à l'exception des officiers publics ou ministériels, qui organise, dans un lieu public ou ouvert au public, une manifestation en vue de la vente ou de l'échange d'objets visés à l'alinéa précédent, d'omettre, y compris par négligence, de tenir jour par jour, dans des conditions prévues par décret en Conseil d'Etat, un registre permettant l'identification des vendeurs.
\n
Lorsque l'activité professionnelle définie au premier alinéa est exercée par une personne morale, ou que l'organisateur de la manifestation prévue au deuxième alinéa est une personne morale, l'obligation de tenir le registre incombe aux dirigeants de cette personne morale.
" } }, "LEGIARTI000023717783": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "321-7", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2011-03-16" } }, "META_COMMUN": { "ID": "LEGIARTI000023717783", "URL": "article/LEGI/ARTI/00/00/23/71/77/LEGIARTI000023717783.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000359433", "#text": "Loi n°92-685 du 22 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000359433", "@nortexte": "JUSX8900011L", "@numtexte": "92-685", "@typelien": "CODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-22" }, { "@id": "LEGIARTI000006332697", "@num": "3", "#text": "Arrêté du 5 juillet 1995 - art. 3 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000735803", "@nortexte": "ECOD9570011A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1995-07-05" }, { "@id": "LEGIARTI000006477626", "@num": "10", "#text": "Loi n°2000-642 du 10 juillet 2000 - art. 10 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000751735", "@nortexte": "JUSX9800056L", "@numtexte": "2000-642", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2000-07-10" }, { "@id": "LEGIARTI000023709019", "@num": "55", "#text": "LOI n°2011-267\n du 14 mars 2011 - art. 55", "@sens": "cible", "@cidtexte": "JORFTEXT000023707312", "@nortexte": "IOCX0903274L", "@numtexte": "2011-267", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2011-03-14" }, { "@id": "LEGITEXT000025210382", "#text": "Décret n°2012-99\n du 26 janvier 2012 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000025208275", "@nortexte": "IOCJ1129924D", "@numtexte": "2012-99", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2012-01-26" }, { "@id": "LEGITEXT000027277031", "#text": "Décret n°2013-287\n du 4 avril 2013 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000027275621", "@nortexte": "JUSD1222095D", "@numtexte": "2013-287", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2013-04-04" }, { "@id": "LEGIARTI000041921278", "@num": "1", "#text": "Arrêté du 15 mai 2020 - art. 1 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000041920604", "@nortexte": "MICB1932177A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-05-15" }, { "@id": "LEGIARTI000041921280", "@num": "2", "#text": "Arrêté du 15 mai 2020 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000041920604", "@nortexte": "MICB1932177A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-05-15" }, { "@id": "LEGIARTI000041921282", "@num": "3", "#text": "Arrêté du 15 mai 2020 - art. 3 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000041920604", "@nortexte": "MICB1932177A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2020-05-15" }, { "@id": "LEGIARTI000045277037", "@num": "L321-10", "#text": "Code de commerce - art. L321-10 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096742", "@num": "R310-9", "#text": "Code de commerce. - art. R310-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027435843", "@num": "56 J sexdecies", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 56 J sexdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020630799", "@num": "321-12", "#text": "Code pénal - art. 321-12 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038313239", "@num": "321-9", "#text": "Code pénal - art. 321-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000043531943", "@num": "R321-1", "#text": "Code pénal - art. R321-1 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006419455", "@num": "R321-3", "#text": "Code pénal - art. R321-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020096759", "@num": "R321-9", "#text": "Code pénal - art. R321-9 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000022376020", "@num": "R633-5", "#text": "Code pénal - art. R633-5 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639431", "@num": "L96 H", "#text": "Livre des procédures fiscales - art. L96 H (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006165339", "@fin": "2999-01-01", "#text": "Section 2 : Des infractions assimilées au recel ou voisines de celui-ci", "@debut": "1992-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006149837", "@fin": "2999-01-01", "#text": "Chapitre Ier : Du recel et des infractions assimilées ou voisines", "@debut": "1992-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006136043", "@fin": "2999-01-01", "#text": "Titre II : Des autres atteintes aux biens", "@debut": "1992-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006117598", "@fin": "2999-01-01", "#text": "Livre III : Des crimes et délits contre les biens", "@debut": "1992-07-23" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006089684", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1990-09-01" } ] }, "@cid": "LEGITEXT000006070719", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code pénal", "@debut": "1990-09-01", "@id_txt": "LEGITEXT000006070719", "@c_titre_court": "Code pénal" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006418246", "@fin": "1994-03-01", "@num": "321-7", "@etat": "MODIFIE", "@debut": "1992-07-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006418247", "@fin": "2002-01-01", "@num": "321-7", "@etat": "MODIFIE", "@debut": "1994-03-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006418248", "@fin": "2011-03-16", "@num": "321-7", "@etat": "MODIFIE", "@debut": "2002-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000023717783", "@fin": "2999-01-01", "@num": "321-7", "@etat": "VIGUEUR", "@debut": "2011-03-16", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Est puni de six mois d'emprisonnement et de 30 000 euros d'amende le fait, par une personne dont l'activité professionnelle comporte la vente d'objets mobiliers usagés ou acquis à des personnes autres que celles qui les fabriquent ou en font le commerce, d'omettre, y compris par négligence, de tenir jour par jour, dans des conditions prévues par décret en Conseil d'Etat, un registre indiquant la nature, les caractéristiques, la provenance, le mode de règlement de l'objet et contenant une description des objets acquis ou détenus en vue de la vente ou de l'échange et permettant l'identification de ces objets ainsi que celle des personnes qui les ont vendus ou apportés à l'échange.

\n
\n

Est puni des mêmes peines le fait, par une personne, à l'exception des officiers publics ou ministériels, qui organise, dans un lieu public ou ouvert au public, une manifestation en vue de la vente ou de l'échange d'objets visés à l'alinéa précédent, d'omettre, y compris par négligence, de tenir jour par jour, dans des conditions prévues par décret en Conseil d'Etat, un registre permettant l'identification des vendeurs.

\n
\n

Lorsque l'activité professionnelle définie au premier alinéa est exercée par une personne morale, ou que l'organisateur de la manifestation prévue au deuxième alinéa est une personne morale, l'obligation de tenir le registre incombe aux dirigeants de cette personne morale.

\n
" } }, "LEGIARTI000048624946": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "27", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048624946", "URL": "article/LEGI/ARTI/00/00/48/62/49/LEGIARTI000048624946.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000048639434", "@num": "L62 B", "#text": "Livre des procédures fiscales - art. L62 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048639431", "@num": "L96 H", "#text": "Livre des procédures fiscales - art. L96 H (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000048624827", "@fin": "2999-01-01", "#text": "Section 1 : Dispositions communes", "@debut": "2023-12-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000048624891", "@fin": "2999-01-01", "#text": "Chapitre III : Transfert des dispositions non fiscales du code général des impôts et du code des douanes dans d'autres codes", "@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": "LEGIARTI000048624946", "@fin": "2999-01-01", "@num": "27", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000048603882", "@fin": "2999-01-01", "@num": "27", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L62 B, Art. L96 H\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006418248", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000048639431", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006418246", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000048639431", "typelien": "CITATION" }, { "article_id": "LEGIARTI000006418247", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000048639431", "typelien": "CITATION" }, { "article_id": "LEGIARTI000023717783", "cible": true, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000048639431", "typelien": "CITATION" }, { "article_id": "LEGIARTI000048624946", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000048639431", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000048639431", "liens_entrants": true }

Article L96 H AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/07/2025 (Livre des procédures fiscales)