{ "article": { "LEGIARTI000051757569": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "164 FF", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2025-06-19" } }, "META_COMMUN": { "ID": "LEGIARTI000051757569", "URL": "article/LEGI/ARTI/00/00/51/75/75/LEGIARTI000051757569.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence des articles 2 et 3 de l'arrêté du 20 décembre 2024 [JO du 31].

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000050332375", "@num": "2", "#text": "Arrêté du 4 octobre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330600", "@nortexte": "BCPE2426590A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGIARTI000051755533", "@num": "2", "#text": "Arrêté du 17 juin 2025 - art. 2", "@sens": "cible", "@cidtexte": "JORFTEXT000051754354", "@nortexte": "ECOE2507820A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2025-06-17" }, { "@id": "LEGIARTI000006301023", "@num": "164 FB", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 164 FB", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162444", "@fin": "2999-01-01", "#text": "I : Déclaration des comptes financiers", "@debut": "1982-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146941", "@fin": "2999-01-01", "#text": "Chapitre premier : Obligations déclaratives", "@debut": "1982-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133794", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114467", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301030", "@fin": "2009-04-10", "@num": "164 FF", "@etat": "MODIFIE", "@debut": "1982-06-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020515637", "@fin": "2025-05-01", "@num": "164 FF", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000050333149", "@fin": "2025-06-19", "@num": "164 FF", "@etat": "MODIFIE", "@debut": "2025-05-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000051757569", "@fin": "2999-01-01", "@num": "164 FF", "@etat": "VIGUEUR", "@debut": "2025-06-19", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

" } }, "LEGIARTI000006301023": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "164 FB", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-09-01", "DATE_DEBUT": "1982-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006301023", "URL": "article/LEGI/ARTI/00/00/06/30/10/LEGIARTI000006301023.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAEXXXXXXX0164ACXXXXXBA" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1982-06-14 art. 1 JONC 22 juin 1982", "@sens": "source", "@typelien": "CREATION" }, { "#text": "Arrêté 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000050332375", "@num": "2", "#text": "Arrêté du 4 octobre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330600", "@nortexte": "BCPE2426590A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGIARTI000024849764", "@num": "164 FD", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 FD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050333145", "@num": "164 FC", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 164 FC (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051757569", "@num": "164 FF", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 164 FF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er septembre 1982", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162444", "@fin": "2999-01-01", "#text": "I : Déclaration des comptes financiers", "@debut": "1982-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146941", "@fin": "2999-01-01", "#text": "Chapitre premier : Obligations déclaratives", "@debut": "1982-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133794", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114467", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301023", "@fin": "2020-09-01", "@num": "164 FB", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041852254", "@fin": "2021-06-12", "@num": "164 FB", "@etat": "MODIFIE", "@debut": "2020-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043644619", "@fin": "2999-01-01", "@num": "164 FB", "@etat": "VIGUEUR", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les déclarations d'ouverture, de clôture ou de modification des comptes de toute nature incombent aux établissements, personnes physiques ou morales, qui gèrent ces comptes.
\n
" } }, "LEGIARTI000041852254": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "164 FB", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-06-12", "DATE_DEBUT": "2020-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041852254", "URL": "article/LEGI/ARTI/00/00/41/85/22/LEGIARTI000041852254.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au 1° de l'article 2 de l'arrêté du 24 avril 2020, ces dispositions entrent en vigueur le 1er septembre 2020.

" }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000041851576", "@num": "1", "#text": "Arrêté du 24 avril 2020 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000041849715", "@nortexte": "ECOT2010494A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2020-04-24" }, { "@id": "LEGIARTI000050332375", "@num": "2", "#text": "Arrêté du 4 octobre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330600", "@nortexte": "BCPE2426590A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGIARTI000041852245", "@num": "164 FD", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 FD (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050333145", "@num": "164 FC", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 164 FC (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051757569", "@num": "164 FF", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 164 FF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162444", "@fin": "2999-01-01", "#text": "I : Déclaration des comptes financiers", "@debut": "1982-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146941", "@fin": "2999-01-01", "#text": "Chapitre premier : Obligations déclaratives", "@debut": "1982-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133794", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114467", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301023", "@fin": "2020-09-01", "@num": "164 FB", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041852254", "@fin": "2021-06-12", "@num": "164 FB", "@etat": "MODIFIE", "@debut": "2020-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043644619", "@fin": "2999-01-01", "@num": "164 FB", "@etat": "VIGUEUR", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

" } }, "LEGIARTI000043644619": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "164 FB", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2021-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000043644619", "URL": "article/LEGI/ARTI/00/00/43/64/46/LEGIARTI000043644619.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "Arrêté 1982-10-15", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "LEGIARTI000043643175", "@num": "1", "#text": "Arrêté du 9 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043642062", "@nortexte": "ECOE2108012A", "@typelien": "MODIFIE", "@naturetexte": "ARRETE", "@datesignatexte": "2021-06-09" }, { "@id": "LEGIARTI000050332375", "@num": "2", "#text": "Arrêté du 4 octobre 2024 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000050330600", "@nortexte": "BCPE2426590A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2024-10-04" }, { "@id": "LEGIARTI000024849764", "@num": "164 FD", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 164 FD (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000050333145", "@num": "164 FC", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 164 FC (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051757569", "@num": "164 FF", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 164 FF (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006162444", "@fin": "2999-01-01", "#text": "I : Déclaration des comptes financiers", "@debut": "1982-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006146941", "@fin": "2999-01-01", "#text": "Chapitre premier : Obligations déclaratives", "@debut": "1982-06-22" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133794", "@fin": "2999-01-01", "#text": "Titre premier : Assiette et contrôle de l'impôt", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114467", "@fin": "2999-01-01", "#text": "Troisième partie : Dispositions communes aux première et deuxième parties", "@debut": "1979-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084212", "@fin": "2999-01-01", "#text": "Livre premier : Assiette et liquidation de l'impôt", "@debut": "1975-12-31" } ] }, "@cid": "LEGITEXT000006069576", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code général des impôts, annexe IV", "@debut": "1975-12-31", "@id_txt": "LEGITEXT000006069576", "@c_titre_court": "Code général des impôts, annexe IV, CGIANIV." } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006301023", "@fin": "2020-09-01", "@num": "164 FB", "@etat": "MODIFIE", "@debut": "1982-09-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041852254", "@fin": "2021-06-12", "@num": "164 FB", "@etat": "MODIFIE", "@debut": "2020-09-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043644619", "@fin": "2999-01-01", "@num": "164 FB", "@etat": "VIGUEUR", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

\n
" } }, "LEGIARTI000051755533": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "2", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000051755533", "URL": "article/LEGI/ARTI/00/00/51/75/55/LEGIARTI000051755533.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000051757572", "@num": "151", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 151 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051757569", "@num": "164 FF", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 164 FF (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051757637", "@num": "23 M quinquies", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 23 M quinquies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051757624", "@num": "30-0 D", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 30-0 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051757621", "@num": "30-0 D ter", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 30-0 D ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041862440", "@num": "30-0 E", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 30-0 E (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000041862442", "@num": "30-0 F", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 30-0 F (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042155775", "@num": "30-0 G", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 30-0 G (P)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "PERIME", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051757592", "@num": "30-0 H", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 30-0 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051757628", "@num": "30-0 I", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 30-0 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051757588", "@num": "32", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 32 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051757583", "@num": "50 sexies L", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 50 sexies L (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051757578", "@num": "51 septies J", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 51 septies J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069576", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "@cid": "JORFTEXT000051754354", "@nor": "ECOE2507820A", "@nature": "ARRETE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Arrêté du 17 juin 2025 portant incorporation à l'annexe IV au code général des impôts de divers textes modifiant et complétant certaines dispositions de cette annexe", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000051754354", "@c_titre_court": "Arrêté du 17 juin 2025" }, { "@fin": "2999-01-01", "#text": "Arrêté du 17 juin 2025 portant incorporation à l'annexe IV au code général des impôts de divers textes modifiant et complétant certaines dispositions de cette annexe", "@debut": "2025-06-19", "@id_txt": "LEGITEXT000051755529", "@c_titre_court": "Arrêté du 17 juin 2025" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle et numérique", "@date_publi": "2025-06-18", "@date_signature": "2025-06-17", "@num_parution_jo": "0140" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000051755533", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000051754359", "@fin": "2999-01-01", "@num": "2", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Code général des impôts, annexe IV, CGIANIV.
\n Art. 23 M quinquies, Art. 30-0 I, Art. 30-0 D, Art. 30-0 D ter, Art. 30-0 E, Art. 30-0 F, Art. 30-0 G, Art. 30-0 H, Art. 32, Art. 50 sexies L, Art. 51 septies J, Art. 151, Art. 164 FF\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000006301023", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000051757569", "typelien": "CITATION" }, { "article_id": "LEGIARTI000051755533", "cible": false, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000051757569", "typelien": "MODIFIE" }, { "article_id": "LEGIARTI000041852254", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000051757569", "typelien": "CITATION" }, { "article_id": "LEGIARTI000043644619", "cible": true, "cidtexte": "LEGITEXT000006069576", "id": "LEGIARTI000051757569", "typelien": "CITATION" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000051757569", "liens_entrants": true }

Article 164 FF AUTONOME VIGUEUR, en vigueur depuis le 19/06/2025 (Code général des impôts, annexe IV)