{ "article": { "LEGIARTI000050333149": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "164 FF", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2025-06-19", "DATE_DEBUT": "2025-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000050333149", "URL": "article/LEGI/ARTI/00/00/50/33/31/LEGIARTI000050333149.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au premier alinéa de l'article 3 de l'arrêté du 4 octobre 2024 (NOR : BCPE2426590A), ces dispositions entrent en vigueur le 1er mai 2025.

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Il est satisfait aux obligations résultant des articles 164 FB à 164 FE par la communication des informations par réseau.

\n
\n
" } }, "LEGIARTI000050332373": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "1", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000050332373", "URL": "article/LEGI/ARTI/00/00/50/33/23/LEGIARTI000050332373.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000050333145", "@num": "164 FC", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 164 FC (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050333149", "@num": "164 FF", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 164 FF (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000050330600", "@nor": "BCPE2426590A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 4 octobre 2024 relatif au fichier des comptes bancaires et assimilés (FICOBA)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000050330600", "@c_titre_court": "Arrêté du 4 octobre 2024" }, { "@fin": "2999-01-01", "#text": "Arrêté du 4 octobre 2024 relatif au fichier des comptes bancaires et assimilés (FICOBA)", "@debut": "2024-10-12", "@id_txt": "LEGITEXT000050332369", "@c_titre_court": "Arrêté du 4 octobre 2024" } ], "@ministere": "Ministère auprès du Premier ministre, chargé du budget et des comptes publics", "@date_publi": "2024-10-11", "@date_signature": "2024-10-04", "@num_parution_jo": "0242" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000050332373", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000050330604", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe IV, CGIANIV.
\n Art. 164 FC, Art. 164 FF\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000050332373", "cible": false, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000050333149", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000050333149", "liens_entrants": true }

Article 164 FF AUTONOME MODIFIE, en vigueur du 01/05/2025 au 19/06/2025 (Code général des impôts, annexe IV)