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Conformément à l'article 57 de l'ordonnance n° 2025-1091 du 19 novembre 2025, ces dispositions, dans leur rédaction résultant de l'ordonnance précitée, entrent en vigueur le 1er janvier 2029.

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Dans les cas où une peine d'emprisonnement est prévue, le ministère public peut exercer l'action pour l'application des sanctions fiscales accessoirement à l'action pénale.

" } }, "LEGIARTI000052659999": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "26", "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000052659999", "URL": "article/LEGI/ARTI/00/00/52/65/99/LEGIARTI000052659999.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000052849437", "@num": "L135 M", "#text": "Livre des procédures fiscales - art. L135 M (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052849429", "@num": "L135 ZC", "#text": "Livre des procédures fiscales - art. L135 ZC (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052849422", "@num": "L135 ZJ", "#text": "Livre des procédures fiscales - art. L135 ZJ (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052849417", "@num": "L142 A", "#text": "Livre des procédures fiscales - art. L142 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052849412", "@num": "L146", "#text": "Livre des procédures fiscales - art. L146 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052849468", "@num": "L16 B", "#text": "Livre des procédures fiscales - art. L16 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052849402", "@num": "L166 F", "#text": "Livre des procédures fiscales - art. L166 F (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052849396", "@num": "L166 FA", "#text": "Livre des procédures fiscales - art. L166 FA (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052849391", "@num": "L213", "#text": "Livre des procédures fiscales - art. L213 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052849377", "@num": "L228", "#text": "Livre des procédures fiscales - art. L228 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052849375", "@num": "L228 C", "#text": "Livre des procédures fiscales - art. L228 C (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052849372", "@num": "L230", "#text": "Livre des procédures fiscales - art. L230 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052845644", "@num": "L231", "#text": "Livre des procédures fiscales - art. L231 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052845636", "@num": "L235", "#text": "Livre des procédures fiscales - art. L235 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052845631", "@num": "L236", "#text": "Livre des procédures fiscales - art. L236 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052849370", "@num": "L239 B", "#text": "Livre des procédures fiscales - art. L239 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052849357", "@num": "L286 B", "#text": "Livre des procédures fiscales - art. L286 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052849343", "@num": "L286 BA", "#text": "Livre des procédures fiscales - art. L286 BA (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052849348", "@num": "L288", "#text": "Livre des procédures fiscales - art. L288 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052849454", "@num": "L38", "#text": "Livre des procédures fiscales - art. L38 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000052849450", "@num": "L39", "#text": "Livre des procédures fiscales - art. L39 (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "MODIFIE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000052659945", "@fin": "2999-01-01", "#text": "Chapitre 2 : Mesures de coordination dans les textes législatifs", "@debut": "2025-11-21" } ] }, "@cid": "JORFTEXT000052650320", "@nor": "JUSD2530057R", "@num": "2025-1091", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2025-1091 du 19 novembre 2025 portant réécriture du code de procédure pénale (partie législative)", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000052650320", "@c_titre_court": "Ordonnance n°2025-1091 du 19 novembre 2025" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2025-1091 du 19 novembre 2025 portant réécriture du code de procédure pénale (partie législative)", "@debut": "2025-11-21", "@id_txt": "LEGITEXT000052658260", "@c_titre_court": "Ordonnance n°2025-1091 du 19 novembre 2025" } ], "@ministere": "Ministère de la justice", "@date_publi": "2025-11-20", "@date_signature": "2025-11-19", "@num_parution_jo": "0272" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000052659999", "@fin": "2999-01-01", "@num": "26", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000052650351", "@fin": "2999-01-01", "@num": "26", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A modifié les dispositions suivantes :

- Livre des procédures fiscales
\n Art. L16 B, Art. L38, Art. L39, Art. L135 M, Art. L135 ZC, Art. L135 ZJ, Art. L142 A, Art. L146, Art. L166 F, Art. L166 FA, Art. L213, Art. L228, Art. L228 C, Art. L230, Art. L235, Art. L239 B, Art. L231, Art. L236, Art. L286 B, Art. L288, Art. L286 BA\n
\n

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000052659999", "cible": false, "cidtexte": "LEGITEXT000006069583", "id": "LEGIARTI000052849370", "typelien": "MODIFIE" } ], "follow": [ "LIENS.LIEN[@sens=cible,@typelien=CREATION].@id" ], "id": "LEGIARTI000052849370", "liens_entrants": true }

Article L239 B AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/01/2029 (Livre des procédures fiscales)