{ "article": { "LEGIARTI000053106690": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L216-46", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2026-09-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053106690", "URL": "article/LEGI/ARTI/00/00/53/10/66/LEGIARTI000053106690.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 49 de l'ordonnance n° 2025-1249 du 17 décembre 2025, ces dispositions, dans leur rédaction résultant de l'ordonnance précitée, entrent en vigueur le 1er septembre 2026.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000053100915", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art.", "@sens": "source", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CODIFICATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053100915", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art.", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CREE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000006315183", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315187", "@num": "L102 C", "#text": "Livre des procédures fiscales - art. L102 C", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000053106678", "@fin": "2999-01-01", "#text": "Paragraphe 3 : Mise en œuvre de l'obligation de facturation", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053106654", "@fin": "2999-01-01", "#text": "Sous-section 2 : Factures", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053106628", "@fin": "2999-01-01", "#text": "Section 2 : Obligations formelles", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053106560", "@fin": "2999-01-01", "#text": "Chapitre VI : CONSTATATION DE LA TAXE SUR LA VALEUR AJOUTÉE", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053104919", "@fin": "2999-01-01", "#text": "Titre Ier : RÉGIME GÉNÉRAL", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000053104915", "@fin": "2999-01-01", "#text": "Livre II : TAXE SUR LA VALEUR AJOUTÉE", "@debut": "2026-09-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000044604259", "@fin": "2999-01-01", "#text": "PARTIE LÉGISLATIVE", "@debut": "2022-01-01" } ] }, "@cid": "LEGITEXT000044595989", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des impositions sur les biens et services", "@debut": "2022-01-01", "@id_txt": "LEGITEXT000044595989", "@c_titre_court": "Code des impositions sur les biens et services" } ], "@date_publi": "2021-12-30", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000053106690", "@fin": "2999-01-01", "@num": "L216-46", "@etat": "VIGUEUR_DIFF", "@debut": "2026-09-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
Le destinataire conserve l'original de la facture et le fournisseur conserve un double de la facture dans les conditions prévues aux articles L. 102 B et L. 102 C du livre des procédures fiscales.

" } }, "LEGIARTI000006315183": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1990-06-15" } }, "META_COMMUN": { "ID": "LEGIARTI000006315183", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315183.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL102ACXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317726", "@num": "103", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 103 () JORF 30 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317720", "@num": "98", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 98 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000532976", "#text": "Décret 90-799 1990-09-10", "@sens": "source", "@cidtexte": "JORFTEXT000000532976", "@nortexte": "BUDF9000018D", "@numtexte": "90-799", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1990-09-10" }, { "@id": "LEGIARTI000006332287", "@num": "Annexe", "#text": "Arrêté du 8 mars 1993 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711316", "@nortexte": "BUDF9300014A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-08" }, { "@id": "LEGIARTI000006332868", "@num": "Annexe", "#text": "Arrêté du 4 mars 1996 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192543", "@nortexte": "BUDF9500016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-04" }, { "@id": "LEGIARTI000006332866", "@num": "Annexe", "#text": "Arrêté du 4 mars 1996 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192543", "@nortexte": "BUDF9500016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-04" }, { "@id": "LEGIARTI000006333404", "@num": "Annexe", "#text": "Arrêté du 6 février 1998 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000374449", "@nortexte": "ECOD9870005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-02-06" }, { "#text": "CGI L13", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L169", "@sens": "source", "@typelien": "CITATION" }, { "@id": "LEGIARTI000033782255", "@num": "16", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000053106690", "@num": "L216-46", "#text": "Code des impositions sur les biens et services - art. L216-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106698", "@num": "L216-47", "#text": "Code des impositions sur les biens et services - art. L216-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106701", "@num": "L216-48", "#text": "Code des impositions sur les biens et services - art. L216-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106706", "@num": "L216-49", "#text": "Code des impositions sur les biens et services - art. L216-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150495", "@num": "L421-164", "#text": "Code des impositions sur les biens et services - art. L421-164 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051818417", "@num": "6", "#text": "Décret n°2025-590 du 27 juin 2025 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051808641", "@nortexte": "ECOD2517054D", "@numtexte": "2025-590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-27" }, { "@id": "LEGIARTI000053101412", "@num": "L216-46", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101415", "@num": "L216-47", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101417", "@num": "L216-48", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101419", "@num": "L216-49", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000006295695", "@num": "303", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298933", "@num": "178 octies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 octies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299028", "@num": "244 novodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 novodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299034", "@num": "244 tervicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 tervicies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297285", "@num": "313 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 O (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297717", "@num": "38 sexdecies RD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies RD (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300894", "@num": "124 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300900", "@num": "124 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300914", "@num": "126 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 126 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301447", "@num": "54 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 54 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307128", "@num": "86", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151449", "@num": "L441-9", "#text": "Code de commerce - art. L441-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908585", "@num": "L212-26", "#text": "Code du cinéma et de l'image animée - art. L212-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033688240", "@num": "L212-32", "#text": "Code du cinéma et de l'image animée - art. L212-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293328", "@num": "89", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 89 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306322", "@num": "1562", "#text": "Code général des impôts, CGI. - art. 1562 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764897", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195635", "@num": "289 bis", "#text": "Code général des impôts, CGI. - art. 289 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989165", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873750", "@num": "99", "#text": "Code général des impôts, CGI. - art. 99 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298854", "@num": "111-0 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298856", "@num": "111-0 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298857", "@num": "111-0 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256471", "@num": "111-0 HB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 HB (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256473", "@num": "111-0 HC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 HC (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297085", "@num": "181", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 181 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297089", "@num": "182", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 182 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296654", "@num": "38 sexdecies P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042000924", "@num": "84 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 84 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047560572", "@num": "96 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047560563", "@num": "96 F bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 F bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361033", "@num": "96 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361041", "@num": "96 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296971", "@num": "98 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 98 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301571", "@num": "121 KL ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 KL ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301660", "@num": "137", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 137 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301670", "@num": "145", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301216", "@num": "17", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301220", "@num": "17 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623766", "@num": "17 D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023103009", "@num": "29 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 29 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300373", "@num": "41 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301332", "@num": "50 sexies H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 sexies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024530915", "@num": "50-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042147351", "@num": "50-0 A bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024526467", "@num": "50-00 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024526469", "@num": "50-00 J", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301517", "@num": "93 H quater E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 93 H quater E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642395", "@num": "58 R", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 58 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051821540", "@num": "56 AM", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051829377", "@num": "56 J quaterdecies", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 J quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027007531", "@num": "L152-3", "#text": "Code monétaire et financier - art. L152-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020431168", "@num": "D666-19", "#text": "Code rural - art. D666-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031960071", "@num": "A102 B-1", "#text": "Livre des procédures fiscales - art. A102 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419224", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949904", "@num": "L102 C", "#text": "Livre des procédures fiscales - art. L102 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315148", "@num": "L96 A", "#text": "Livre des procédures fiscales - art. L96 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316222", "@num": "R80 F-3", "#text": "Livre des procédures fiscales - art. R80 F-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147333", "@fin": "2999-01-01", "#text": "Chapitre II bis : Obligation et délais de conservation des documents", "@debut": "1990-06-15" } ] }, "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": "LEGIARTI000006315183", "@fin": "1993-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315184", "@fin": "1997-04-11", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315185", "@fin": "2003-07-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315186", "@fin": "2013-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949907", "@fin": "2014-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419224", "@fin": "2014-05-30", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012281", "@fin": "2016-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000021642689", "@fin": "2014-12-22", "@num": "L102 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029946790", "@fin": "2015-06-06", "@num": "L102 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030680483", "@fin": "2017-03-31", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815239", "@fin": "2021-07-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2017-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471233", "@fin": "2023-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046869194", "@fin": "2999-01-01", "@num": "L102 B", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les livres, registres, documents ou pièces sur lesquels peuvent s'exercer les droits de communication et de contrôle de l'administration doivent être conservés pendant un délai de six ans à compter de la date de la dernière opération mentionnée sur les livres ou registres ou de la date à laquelle les documents ou pièces ont été établis.
\n Sans préjudice des dispositions du premier alinéa, lorsque les livres, registres, documents ou pièces mentionnés au premier alinéa sont établis ou reçus sur support informatique, ils doivent être conservés sous cette forme pendant une durée au moins égale au délai prévu à l'article L. 169.
\n Les pièces justificatives d'origine relatives à des opérations ouvrant droit à une déduction en matière de taxes sur le chiffre d'affaires sont conservées pendant le délai prévu au premier alinéa.
\n Lorsqu'ils ne sont pas déjà visés aux alinéas précédents, les informations, données ou traitements soumis au contrôle prévu au deuxième alinéa de l'article L. 13 doivent être conservés sur support informatique jusqu'à l'expiration du délai prévu à l'article L. 169. La documentation relative aux analyses, à la programmation et à l'exécution des traitements doit être conservée jusqu'à l'expiration de la troisième année suivant celle à laquelle elle se rapporte.
" } }, "LEGIARTI000006315184": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315184", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315184.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL102ACXXXXXAB" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317720", "@num": "98", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 98 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006318462", "@num": "107", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 107 () JORF 19 juillet 1992, art. 121 : en vigueur le 1er janvier 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006332287", "@num": "Annexe", "#text": "Arrêté du 8 mars 1993 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711316", "@nortexte": "BUDF9300014A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-08" }, { "@id": "LEGIARTI000006332868", "@num": "Annexe", "#text": "Arrêté du 4 mars 1996 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192543", "@nortexte": "BUDF9500016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-04" }, { "@id": "LEGIARTI000006332866", "@num": "Annexe", "#text": "Arrêté du 4 mars 1996 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192543", "@nortexte": "BUDF9500016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-04" }, { "@id": "LEGIARTI000006333404", "@num": "Annexe", "#text": "Arrêté du 6 février 1998 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000374449", "@nortexte": "ECOD9870005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-02-06" }, { "@id": "LEGIARTI000033782255", "@num": "16", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000053106690", "@num": "L216-46", "#text": "Code des impositions sur les biens et services - art. L216-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106698", "@num": "L216-47", "#text": "Code des impositions sur les biens et services - art. L216-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106701", "@num": "L216-48", "#text": "Code des impositions sur les biens et services - art. L216-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106706", "@num": "L216-49", "#text": "Code des impositions sur les biens et services - art. L216-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150495", "@num": "L421-164", "#text": "Code des impositions sur les biens et services - art. L421-164 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051818417", "@num": "6", "#text": "Décret n°2025-590 du 27 juin 2025 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051808641", "@nortexte": "ECOD2517054D", "@numtexte": "2025-590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-27" }, { "@id": "LEGIARTI000053101412", "@num": "L216-46", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101415", "@num": "L216-47", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101417", "@num": "L216-48", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101419", "@num": "L216-49", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000006295695", "@num": "303", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298933", "@num": "178 octies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 octies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299028", "@num": "244 novodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 novodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299034", "@num": "244 tervicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 tervicies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297285", "@num": "313 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 O (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297717", "@num": "38 sexdecies RD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies RD (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300894", "@num": "124 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300900", "@num": "124 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300914", "@num": "126 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 126 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301447", "@num": "54 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 54 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307128", "@num": "86", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151449", "@num": "L441-9", "#text": "Code de commerce - art. L441-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908585", "@num": "L212-26", "#text": "Code du cinéma et de l'image animée - art. L212-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033688240", "@num": "L212-32", "#text": "Code du cinéma et de l'image animée - art. L212-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293328", "@num": "89", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 89 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306322", "@num": "1562", "#text": "Code général des impôts, CGI. - art. 1562 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764897", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195635", "@num": "289 bis", "#text": "Code général des impôts, CGI. - art. 289 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989165", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873750", "@num": "99", "#text": "Code général des impôts, CGI. - art. 99 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298854", "@num": "111-0 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298856", "@num": "111-0 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298857", "@num": "111-0 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256471", "@num": "111-0 HB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 HB (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256473", "@num": "111-0 HC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 HC (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297085", "@num": "181", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 181 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297089", "@num": "182", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 182 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296654", "@num": "38 sexdecies P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042000924", "@num": "84 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 84 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047560572", "@num": "96 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047560563", "@num": "96 F bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 F bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361033", "@num": "96 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361041", "@num": "96 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296971", "@num": "98 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 98 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301571", "@num": "121 KL ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 KL ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301660", "@num": "137", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 137 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301670", "@num": "145", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301216", "@num": "17", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301220", "@num": "17 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623766", "@num": "17 D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023103009", "@num": "29 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 29 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300373", "@num": "41 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301332", "@num": "50 sexies H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 sexies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024530915", "@num": "50-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042147351", "@num": "50-0 A bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024526467", "@num": "50-00 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024526469", "@num": "50-00 J", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301517", "@num": "93 H quater E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 93 H quater E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642395", "@num": "58 R", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 58 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051821540", "@num": "56 AM", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051829377", "@num": "56 J quaterdecies", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 J quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027007531", "@num": "L152-3", "#text": "Code monétaire et financier - art. L152-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020431168", "@num": "D666-19", "#text": "Code rural - art. D666-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000031960071", "@num": "A102 B-1", "#text": "Livre des procédures fiscales - art. A102 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419224", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949904", "@num": "L102 C", "#text": "Livre des procédures fiscales - art. L102 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315148", "@num": "L96 A", "#text": "Livre des procédures fiscales - art. L96 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316222", "@num": "R80 F-3", "#text": "Livre des procédures fiscales - art. R80 F-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147333", "@fin": "2999-01-01", "#text": "Chapitre II bis : Obligation et délais de conservation des documents", "@debut": "1990-06-15" } ] }, "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": "LEGIARTI000006315183", "@fin": "1993-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315184", "@fin": "1997-04-11", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315185", "@fin": "2003-07-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315186", "@fin": "2013-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949907", "@fin": "2014-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419224", "@fin": "2014-05-30", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012281", "@fin": "2016-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000021642689", "@fin": "2014-12-22", "@num": "L102 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029946790", "@fin": "2015-06-06", "@num": "L102 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030680483", "@fin": "2017-03-31", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815239", "@fin": "2021-07-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2017-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471233", "@fin": "2023-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046869194", "@fin": "2999-01-01", "@num": "L102 B", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n

Sans préjudice des dispositions du premier alinéa, lorsque les livres, registres, documents ou pièces mentionnés au premier alinéa sont établis ou reçus sur support informatique, ils doivent être conservés sous cette forme pendant une durée au moins égale au délai prévu à l'article L. 169.

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Les pièces justificatives d'origine relatives à des opérations ouvrant droit à une déduction en matière de taxes sur le chiffre d'affaires sont conservées pendant le délai prévu au premier alinéa.

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\n

II. - Lorsqu'ils ne sont pas déjà visés aux alinéas précédents, les informations, données ou traitements soumis au contrôle prévu au deuxième alinéa de l'article L. 13 doivent être conservés sur support informatique jusqu'à l'expiration du délai prévu à l'article L. 169. La documentation relative aux analyses, à la programmation et à l'exécution des traitements doit être conservée jusqu'à l'expiration de la troisième année suivant celle à laquelle elle se rapporte.

\n
" } }, "LEGIARTI000006315185": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-07-01", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006315185", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315185.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL102ACXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317720", "@num": "98", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 98 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006332287", "@num": "Annexe", "#text": "Arrêté du 8 mars 1993 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711316", "@nortexte": "BUDF9300014A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-08" }, { "@id": "LEGIARTI000006332868", "@num": "Annexe", "#text": "Arrêté du 4 mars 1996 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192543", "@nortexte": "BUDF9500016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-04" }, { "@id": "LEGIARTI000006332866", "@num": "Annexe", "#text": "Arrêté du 4 mars 1996 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192543", "@nortexte": "BUDF9500016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-04" }, { "@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": "LEGIARTI000006333404", "@num": "Annexe", "#text": "Arrêté du 6 février 1998 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000374449", "@nortexte": "ECOD9870005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-02-06" }, { "@id": "LEGIARTI000033782255", "@num": "16", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000053106690", "@num": "L216-46", "#text": "Code des impositions sur les biens et services - art. L216-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106698", "@num": "L216-47", "#text": "Code des impositions sur les biens et services - art. L216-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106701", "@num": "L216-48", "#text": "Code des impositions sur les biens et services - art. L216-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106706", "@num": "L216-49", "#text": "Code des impositions sur les biens et services - art. L216-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150495", "@num": "L421-164", "#text": "Code des impositions sur les biens et services - art. L421-164 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051818417", "@num": "6", "#text": "Décret n°2025-590 du 27 juin 2025 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051808641", "@nortexte": "ECOD2517054D", "@numtexte": "2025-590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-27" }, { "@id": "LEGIARTI000053101412", "@num": "L216-46", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101415", "@num": "L216-47", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101417", "@num": "L216-48", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101419", "@num": "L216-49", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000006295695", "@num": "303", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298933", "@num": "178 octies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 octies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299028", "@num": "244 novodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 novodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299034", "@num": "244 tervicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 tervicies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297285", "@num": "313 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 O (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297717", "@num": "38 sexdecies RD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies RD (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300894", "@num": "124 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300900", "@num": "124 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300914", "@num": "126 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 126 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301447", "@num": "54 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 54 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307128", "@num": "86", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151449", "@num": "L441-9", "#text": "Code de commerce - art. L441-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908585", "@num": "L212-26", "#text": "Code du cinéma et de l'image animée - art. L212-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033688240", "@num": "L212-32", "#text": "Code du cinéma et de l'image animée - art. L212-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293328", "@num": "89", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 89 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306322", "@num": "1562", "#text": "Code général des impôts, CGI. - art. 1562 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764897", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195635", "@num": "289 bis", "#text": "Code général des impôts, CGI. - art. 289 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989165", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873750", "@num": "99", "#text": "Code général des impôts, CGI. - art. 99 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298854", "@num": "111-0 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298856", "@num": "111-0 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298857", "@num": "111-0 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256471", "@num": "111-0 HB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 HB (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256473", "@num": "111-0 HC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 HC (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297085", "@num": "181", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 181 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297089", "@num": "182", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 182 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296654", "@num": "38 sexdecies P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042000924", "@num": "84 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 84 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047560572", "@num": "96 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047560563", "@num": "96 F bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 F bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361033", "@num": "96 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361041", "@num": "96 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296971", "@num": "98 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 98 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301571", "@num": "121 KL ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 KL ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301660", "@num": "137", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 137 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301670", "@num": "145", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301216", "@num": "17", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301220", "@num": "17 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623766", "@num": "17 D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023103009", "@num": "29 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 29 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300373", "@num": "41 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301332", "@num": "50 sexies H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 sexies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024530915", "@num": "50-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042147351", "@num": "50-0 A bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024526467", "@num": "50-00 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024526469", "@num": "50-00 J", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301517", "@num": "93 H quater E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 93 H quater E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642395", "@num": "58 R", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 58 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051821540", "@num": "56 AM", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051829377", "@num": "56 J quaterdecies", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 J quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027007531", "@num": "L152-3", "#text": "Code monétaire et financier - art. L152-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020431168", "@num": "D666-19", "#text": "Code rural - art. D666-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000031960071", "@num": "A102 B-1", "#text": "Livre des procédures fiscales - art. A102 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419224", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949904", "@num": "L102 C", "#text": "Livre des procédures fiscales - art. L102 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314943", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315890", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315148", "@num": "L96 A", "#text": "Livre des procédures fiscales - art. L96 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316222", "@num": "R80 F-3", "#text": "Livre des procédures fiscales - art. R80 F-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147333", "@fin": "2999-01-01", "#text": "Chapitre II bis : Obligation et délais de conservation des documents", "@debut": "1990-06-15" } ] }, "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": "LEGIARTI000006315183", "@fin": "1993-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315184", "@fin": "1997-04-11", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315185", "@fin": "2003-07-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315186", "@fin": "2013-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949907", "@fin": "2014-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419224", "@fin": "2014-05-30", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012281", "@fin": "2016-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000021642689", "@fin": "2014-12-22", "@num": "L102 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029946790", "@fin": "2015-06-06", "@num": "L102 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030680483", "@fin": "2017-03-31", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815239", "@fin": "2021-07-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2017-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471233", "@fin": "2023-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046869194", "@fin": "2999-01-01", "@num": "L102 B", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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II. - Lorsqu'ils ne sont pas déjà visés aux alinéas précédents, les informations, données ou traitements soumis au contrôle prévu au deuxième alinéa de l'article L. 13 doivent être conservés sur support informatique jusqu'à l'expiration du délai prévu au premier alinéa de l'article L. 169. La documentation relative aux analyses, à la programmation et à l'exécution des traitements doit être conservée jusqu'à l'expiration de la troisième année suivant celle à laquelle elle se rapporte.

\n
\n
" } }, "LEGIARTI000006315186": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2003-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315186", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315186.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL102ACXXXXXAD" } }, "NOTA": { "CONTENU": "
Ces dispositions s'appliquent à compter du 1er juillet 2003.
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317720", "@num": "98", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 98 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006332287", "@num": "Annexe", "#text": "Arrêté du 8 mars 1993 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711316", "@nortexte": "BUDF9300014A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-08" }, { "@id": "LEGIARTI000006332868", "@num": "Annexe", "#text": "Arrêté du 4 mars 1996 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192543", "@nortexte": "BUDF9500016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-04" }, { "@id": "LEGIARTI000006332866", "@num": "Annexe", "#text": "Arrêté du 4 mars 1996 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192543", "@nortexte": "BUDF9500016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-04" }, { "@id": "LEGIARTI000006333404", "@num": "Annexe", "#text": "Arrêté du 6 février 1998 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000374449", "@nortexte": "ECOD9870005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-02-06" }, { "@id": "LEGIARTI000006321583", "@num": "15", "#text": "Loi - art. 15 (V) JORF 31 décembre 2002 en vigueur le 1er juillet 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000033782255", "@num": "16", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000053106690", "@num": "L216-46", "#text": "Code des impositions sur les biens et services - art. L216-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106698", "@num": "L216-47", "#text": "Code des impositions sur les biens et services - art. L216-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106701", "@num": "L216-48", "#text": "Code des impositions sur les biens et services - art. L216-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106706", "@num": "L216-49", "#text": "Code des impositions sur les biens et services - art. L216-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150495", "@num": "L421-164", "#text": "Code des impositions sur les biens et services - art. L421-164 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051818417", "@num": "6", "#text": "Décret n°2025-590 du 27 juin 2025 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051808641", "@nortexte": "ECOD2517054D", "@numtexte": "2025-590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-27" }, { "@id": "LEGIARTI000053101412", "@num": "L216-46", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101415", "@num": "L216-47", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101417", "@num": "L216-48", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101419", "@num": "L216-49", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000006304543", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295695", "@num": "303", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298933", "@num": "178 octies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 octies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299028", "@num": "244 novodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 novodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299034", "@num": "244 tervicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 tervicies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297285", "@num": "313 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 O (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297717", "@num": "38 sexdecies RD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies RD (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300894", "@num": "124 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300900", "@num": "124 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300914", "@num": "126 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 126 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301447", "@num": "54 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 54 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307128", "@num": "86", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151449", "@num": "L441-9", "#text": "Code de commerce - art. L441-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908585", "@num": "L212-26", "#text": "Code du cinéma et de l'image animée - art. L212-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033688240", "@num": "L212-32", "#text": "Code du cinéma et de l'image animée - art. L212-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293328", "@num": "89", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 89 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306322", "@num": "1562", "#text": "Code général des impôts, CGI. - art. 1562 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764897", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195635", "@num": "289 bis", "#text": "Code général des impôts, CGI. - art. 289 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989165", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873750", "@num": "99", "#text": "Code général des impôts, CGI. - art. 99 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298854", "@num": "111-0 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298856", "@num": "111-0 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298857", "@num": "111-0 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256471", "@num": "111-0 HB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 HB (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256473", "@num": "111-0 HC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 HC (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297085", "@num": "181", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 181 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297089", "@num": "182", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 182 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296654", "@num": "38 sexdecies P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042000924", "@num": "84 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 84 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047560572", "@num": "96 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047560563", "@num": "96 F bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 F bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361033", "@num": "96 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361041", "@num": "96 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296971", "@num": "98 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 98 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301571", "@num": "121 KL ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 KL ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301660", "@num": "137", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 137 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301670", "@num": "145", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301216", "@num": "17", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301220", "@num": "17 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623766", "@num": "17 D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023103009", "@num": "29 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 29 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300373", "@num": "41 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301332", "@num": "50 sexies H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 sexies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024530915", "@num": "50-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042147351", "@num": "50-0 A bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024526467", "@num": "50-00 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024526469", "@num": "50-00 J", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301517", "@num": "93 H quater E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 93 H quater E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642395", "@num": "58 R", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 58 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051821540", "@num": "56 AM", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051829377", "@num": "56 J quaterdecies", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 J quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027007531", "@num": "L152-3", "#text": "Code monétaire et financier - art. L152-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020431168", "@num": "D666-19", "#text": "Code rural - art. D666-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 1er janvier 2003", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000031960071", "@num": "A102 B-1", "#text": "Livre des procédures fiscales - art. A102 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419224", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949904", "@num": "L102 C", "#text": "Livre des procédures fiscales - art. L102 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314943", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315148", "@num": "L96 A", "#text": "Livre des procédures fiscales - art. L96 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316222", "@num": "R80 F-3", "#text": "Livre des procédures fiscales - art. R80 F-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147333", "@fin": "2999-01-01", "#text": "Chapitre II bis : Obligation et délais de conservation des documents", "@debut": "1990-06-15" } ] }, "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": "LEGIARTI000006315183", "@fin": "1993-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315184", "@fin": "1997-04-11", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315185", "@fin": "2003-07-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315186", "@fin": "2013-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949907", "@fin": "2014-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419224", "@fin": "2014-05-30", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012281", "@fin": "2016-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000021642689", "@fin": "2014-12-22", "@num": "L102 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029946790", "@fin": "2015-06-06", "@num": "L102 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030680483", "@fin": "2017-03-31", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815239", "@fin": "2021-07-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2017-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471233", "@fin": "2023-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046869194", "@fin": "2999-01-01", "@num": "L102 B", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le registre des opérations mentionné au 9 de l'article 298 sexdecies F est conservé pendant dix ans à compter du 31 décembre de l'année de l'opération.

II. - Lorsqu'ils ne sont pas déjà visés au I, les informations, données ou traitements soumis au contrôle prévu au deuxième alinéa de l'article L. 13 doivent être conservés sur support informatique jusqu'à l'expiration du délai prévu au premier alinéa de l'article L. 169. La documentation relative aux analyses, à la programmation et à l'exécution des traitements doit être conservée jusqu'à l'expiration de la troisième année suivant celle à laquelle elle se rapporte.

" } }, "LEGIARTI000006315187": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2013-01-01", "DATE_DEBUT": "2003-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315187", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315187.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL102ADXXXXXAA" } }, "NOTA": { "CONTENU": "
Ces dispositions entrent en vigueur à compter du 1er juillet 2003.
\n
" }, "LIENS": { "LIEN": [ { "#text": "Edition du 1er janvier 2003", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006321585", "@num": "17", "#text": "Loi - art. 17 (V) JORF 31 décembre 2002 en vigueur le 1er juillet 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "CREATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000053106690", "@num": "L216-46", "#text": "Code des impositions sur les biens et services - art. L216-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053101412", "@num": "L216-46", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053151449", "@num": "L441-9", "#text": "Code de commerce - art. L441-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315183", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027356488", "@num": "R*102 C-1", "#text": "Livre des procédures fiscales - art. R*102 C-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147333", "@fin": "2999-01-01", "#text": "Chapitre II bis : Obligation et délais de conservation des documents", "@debut": "1990-06-15" } ] }, "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": "LEGIARTI000006315187", "@fin": "2013-01-01", "@num": "L102 C", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949904", "@fin": "2017-03-31", "@num": "L102 C", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033815236", "@fin": "2999-01-01", "@num": "L102 C", "@etat": "VIGUEUR", "@debut": "2017-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Pour l'application des dispositions de l'article L. 102 B, les factures émises par les assujettis ou, en leur nom et pour leur compte, par leur client ou par un tiers, ainsi que toutes les factures qu'ils ont reçues, doivent être stockées sur le territoire français, lorsque ce stockage n'est pas effectué par voie électronique garantissant un accès immédiat, complet et en ligne aux données concernées.
\n
Les assujettis ne peuvent stocker les factures transmises par voie électronique dans un pays non lié à la France par une convention prévoyant une assistance mutuelle ainsi qu'un droit d'accès en ligne immédiat, le téléchargement et l'utilisation de l'ensemble des données concernées.
\n
Les assujettis sont tenus de déclarer, en même temps que leur déclaration de résultats ou de bénéfices, le lieu de stockage de leurs factures ainsi que toute modification de ce lieu lorsque celui-ci est situé hors de France.
\n
Les autorités compétentes des Etats membres de la Communauté européenne ont un droit d'accès par voie électronique, de téléchargement et d'utilisation des factures stockées sur le territoire français par ou pour le compte d'un assujetti relevant de leur juridiction, dans les limites fixées par la réglementation de l'Etat d'établissement de l'assujetti et dans la mesure où cela est nécessaire aux fins de contrôle.
\n
Tout assujetti stockant ses factures par voie électronique sur le territoire français s'assure que l'administration a, à des fins de contrôle, un accès en ligne permettant le téléchargement et l'utilisation des données stockées.
\n
Un décret en Conseil d'Etat détermine et fixe les conditions et modalités d'application du présent article.
" } }, "LEGIARTI000021642689": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 B", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2014-12-22", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021642689", "URL": "article/LEGI/ARTI/00/00/21/64/26/LEGIARTI000021642689.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317720", "@num": "98", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 98 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006332287", "@num": "Annexe", "#text": "Arrêté du 8 mars 1993 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711316", "@nortexte": "BUDF9300014A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-08" }, { "@id": "LEGIARTI000006332868", "@num": "Annexe", "#text": "Arrêté du 4 mars 1996 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192543", "@nortexte": "BUDF9500016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-04" }, { "@id": "LEGIARTI000006332866", "@num": "Annexe", "#text": "Arrêté du 4 mars 1996 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192543", "@nortexte": "BUDF9500016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-04" }, { "@id": "LEGIARTI000006333404", "@num": "Annexe", "#text": "Arrêté du 6 février 1998 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000374449", "@nortexte": "ECOD9870005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-02-06" }, { "@id": "LEGIARTI000021575943", "@num": "102", "#text": "LOI n°2009-1673\n du 30 décembre 2009 - art. 102 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000026887896", "@num": "62", "#text": "LOI n°2012-1510\r\n du 29 décembre 2012 - art. 62 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000029008154", "@num": "1", "#text": "Décret n°2014-550 du 26 mai 2014 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000029001596", "@nortexte": "FCPE1407472D", "@numtexte": "2014-550", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-26" }, { "@id": "LEGIARTI000033782255", "@num": "16", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000053106690", "@num": "L216-46", "#text": "Code des impositions sur les biens et services - art. L216-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106698", "@num": "L216-47", "#text": "Code des impositions sur les biens et services - art. L216-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106701", "@num": "L216-48", "#text": "Code des impositions sur les biens et services - art. L216-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106706", "@num": "L216-49", "#text": "Code des impositions sur les biens et services - art. L216-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150495", "@num": "L421-164", "#text": "Code des impositions sur les biens et services - art. L421-164 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051818417", "@num": "6", "#text": "Décret n°2025-590 du 27 juin 2025 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051808641", "@nortexte": "ECOD2517054D", "@numtexte": "2025-590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-27" }, { "@id": "LEGIARTI000053101412", "@num": "L216-46", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101415", "@num": "L216-47", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101417", "@num": "L216-48", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101419", "@num": "L216-49", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000006295695", "@num": "303", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298933", "@num": "178 octies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 octies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299028", "@num": "244 novodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 novodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299034", "@num": "244 tervicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 tervicies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297285", "@num": "313 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 O (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297717", "@num": "38 sexdecies RD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies RD (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300894", "@num": "124 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300900", "@num": "124 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300914", "@num": "126 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 126 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301447", "@num": "54 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 54 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307128", "@num": "86", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151449", "@num": "L441-9", "#text": "Code de commerce - art. L441-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908585", "@num": "L212-26", "#text": "Code du cinéma et de l'image animée - art. L212-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033688240", "@num": "L212-32", "#text": "Code du cinéma et de l'image animée - art. L212-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293328", "@num": "89", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 89 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306322", "@num": "1562", "#text": "Code général des impôts, CGI. - art. 1562 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764897", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195635", "@num": "289 bis", "#text": "Code général des impôts, CGI. - art. 289 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989165", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873750", "@num": "99", "#text": "Code général des impôts, CGI. - art. 99 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298854", "@num": "111-0 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298856", "@num": "111-0 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298857", "@num": "111-0 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256471", "@num": "111-0 HB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 HB (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256473", "@num": "111-0 HC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 HC (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297085", "@num": "181", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 181 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297089", "@num": "182", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 182 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296654", "@num": "38 sexdecies P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042000924", "@num": "84 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 84 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047560572", "@num": "96 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047560563", "@num": "96 F bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 F bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361033", "@num": "96 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361041", "@num": "96 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296971", "@num": "98 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 98 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301571", "@num": "121 KL ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 KL ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301660", "@num": "137", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 137 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301670", "@num": "145", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301216", "@num": "17", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301220", "@num": "17 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623766", "@num": "17 D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023103009", "@num": "29 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 29 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300373", "@num": "41 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301332", "@num": "50 sexies H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 sexies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024530915", "@num": "50-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042147351", "@num": "50-0 A bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024526467", "@num": "50-00 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024526469", "@num": "50-00 J", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301517", "@num": "93 H quater E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 93 H quater E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642395", "@num": "58 R", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 58 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051821540", "@num": "56 AM", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051829377", "@num": "56 J quaterdecies", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 J quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027007531", "@num": "L152-3", "#text": "Code monétaire et financier - art. L152-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020431168", "@num": "D666-19", "#text": "Code rural - art. D666-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031960071", "@num": "A102 B-1", "#text": "Livre des procédures fiscales - art. A102 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419224", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949904", "@num": "L102 C", "#text": "Livre des procédures fiscales - art. L102 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315148", "@num": "L96 A", "#text": "Livre des procédures fiscales - art. L96 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316222", "@num": "R80 F-3", "#text": "Livre des procédures fiscales - art. R80 F-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147333", "@fin": "2999-01-01", "#text": "Chapitre II bis : Obligation et délais de conservation des documents", "@debut": "1990-06-15" } ] }, "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": "LEGIARTI000006315183", "@fin": "1993-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315184", "@fin": "1997-04-11", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315185", "@fin": "2003-07-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315186", "@fin": "2013-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949907", "@fin": "2014-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419224", "@fin": "2014-05-30", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012281", "@fin": "2016-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000021642689", "@fin": "2014-12-22", "@num": "L102 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029946790", "@fin": "2015-06-06", "@num": "L102 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030680483", "@fin": "2017-03-31", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815239", "@fin": "2021-07-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2017-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471233", "@fin": "2023-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046869194", "@fin": "2999-01-01", "@num": "L102 B", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. - Les livres, registres, documents ou pièces sur lesquels peuvent s'exercer les droits de communication, d'enquête et de contrôle de l'administration doivent être conservés pendant un délai de six ans à compter de la date de la dernière opération mentionnée sur les livres ou registres ou de la date à laquelle les documents ou pièces ont été établis. Les informations, documents, données, traitements informatiques ou système d'information constitutifs des contrôles mentionnés au 1° du VII de l'article 289 du code général des impôts et la documentation décrivant leurs modalités de réalisation doivent être conservés pendant le même délai.

Les registres tenus en application du 9 de l'article 298 sexdecies F du code général des impôts et du 5 de l'article 298 sexdecies G sont conservés pendant dix ans à compter du 31 décembre de l'année de l'opération.

II. - Lorsqu'ils ne sont pas déjà visés au I, les informations, données ou traitements soumis au contrôle prévu au IV de l'article L. 13 doivent être conservés sur support informatique jusqu'à l'expiration du délai prévu au premier alinéa de l'article L. 169. La documentation relative aux analyses, à la programmation et à l'exécution des traitements doit être conservée jusqu'à l'expiration de la troisième année suivant celle à laquelle elle se rapporte.

" } }, "LEGIARTI000026949904": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 C", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-03-31", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026949904", "URL": "article/LEGI/ARTI/00/00/26/94/99/LEGIARTI000026949904.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000026887896", "@num": "62", "#text": "LOI n°2012-1510\n du 29 décembre 2012 - art. 62 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000053106690", "@num": "L216-46", "#text": "Code des impositions sur les biens et services - art. L216-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053101412", "@num": "L216-46", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053151449", "@num": "L441-9", "#text": "Code de commerce - art. L441-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315183", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027356488", "@num": "R*102 C-1", "#text": "Livre des procédures fiscales - art. R*102 C-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147333", "@fin": "2999-01-01", "#text": "Chapitre II bis : Obligation et délais de conservation des documents", "@debut": "1990-06-15" } ] }, "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": "LEGIARTI000006315187", "@fin": "2013-01-01", "@num": "L102 C", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949904", "@fin": "2017-03-31", "@num": "L102 C", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033815236", "@fin": "2999-01-01", "@num": "L102 C", "@etat": "VIGUEUR", "@debut": "2017-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour l'application des dispositions de l'article L. 102 B, les factures émises par les assujettis ou, en leur nom et pour leur compte, par leur client ou par un tiers, ainsi que toutes les factures qu'ils ont reçues, doivent être stockées sur le territoire français, lorsque ce stockage n'est pas effectué par voie électronique garantissant un accès immédiat, complet et en ligne aux données concernées.

Afin de garantir le respect des exigences mentionnées au V de l'article 289 du code général des impôts, les factures doivent être stockées sous la forme originelle, papier ou électronique, sous laquelle elles ont été transmises ou mises à disposition.

Les assujettis ne peuvent stocker les factures transmises par voie électronique dans un pays non lié à la France par une convention prévoyant une assistance mutuelle ou n'offrant pas un droit d'accès en ligne immédiat, de téléchargement et d'utilisation de l'ensemble des données concernées.

Les assujettis sont tenus de déclarer, en même temps que leur déclaration de résultats ou de bénéfices, le lieu de stockage de leurs factures ainsi que toute modification de ce lieu lorsque celui-ci est situé hors de France.

Tout assujetti stockant ses factures par voie électronique sur le territoire français ou sur le territoire d'un autre Etat membre de l'Union européenne ou d'un pays lié à la France par une convention prévoyant une assistance mutuelle s'assure que l'administration a, à des fins de contrôle, un accès en ligne permettant le téléchargement et l'utilisation des données stockées.

A des fins de contrôle, les autorités compétentes des Etats membres de l'Union européenne ont un droit d'accès par voie électronique, de téléchargement et d'utilisation des factures émises ou reçues, stockées sur le territoire français par ou pour le compte d'un assujetti qui est redevable de la taxe sur le chiffre d'affaires dans ces Etats membres ou qui y est établi.

Un décret en Conseil d'Etat détermine et fixe les conditions et modalités d'application du présent article.

" } }, "LEGIARTI000026949907": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2013-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026949907", "URL": "article/LEGI/ARTI/00/00/26/94/99/LEGIARTI000026949907.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317720", "@num": "98", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 98 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006332287", "@num": "Annexe", "#text": "Arrêté du 8 mars 1993 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711316", "@nortexte": "BUDF9300014A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-08" }, { "@id": "LEGIARTI000006332868", "@num": "Annexe", "#text": "Arrêté du 4 mars 1996 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192543", "@nortexte": "BUDF9500016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-04" }, { "@id": "LEGIARTI000006332866", "@num": "Annexe", "#text": "Arrêté du 4 mars 1996 - art. 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Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000374449", "@nortexte": "ECOD9870005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-02-06" }, { "@id": "LEGIARTI000026887896", "@num": "62", "#text": "LOI n°2012-1510\n du 29 décembre 2012 - art. 62 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000033782255", "@num": "16", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000053106690", "@num": "L216-46", "#text": "Code des impositions sur les biens et services - art. 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L216-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150495", "@num": "L421-164", "#text": "Code des impositions sur les biens et services - art. L421-164 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051818417", "@num": "6", "#text": "Décret n°2025-590 du 27 juin 2025 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051808641", "@nortexte": "ECOD2517054D", "@numtexte": "2025-590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-27" }, { "@id": "LEGIARTI000053101412", "@num": "L216-46", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101415", "@num": "L216-47", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101417", "@num": "L216-48", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101419", "@num": "L216-49", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000006304543", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295695", "@num": "303", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298933", "@num": "178 octies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 octies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299028", "@num": "244 novodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 novodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299034", "@num": "244 tervicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 tervicies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297285", "@num": "313 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 O (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297717", "@num": "38 sexdecies RD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies RD (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300894", "@num": "124 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300900", "@num": "124 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300914", "@num": "126 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 126 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301447", "@num": "54 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 54 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307128", "@num": "86", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151449", "@num": "L441-9", "#text": "Code de commerce - art. L441-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908585", "@num": "L212-26", "#text": "Code du cinéma et de l'image animée - art. L212-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033688240", "@num": "L212-32", "#text": "Code du cinéma et de l'image animée - art. L212-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293328", "@num": "89", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 89 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306322", "@num": "1562", "#text": "Code général des impôts, CGI. - art. 1562 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764897", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195635", "@num": "289 bis", "#text": "Code général des impôts, CGI. - art. 289 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989165", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873750", "@num": "99", "#text": "Code général des impôts, CGI. - art. 99 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298854", "@num": "111-0 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298856", "@num": "111-0 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298857", "@num": "111-0 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256471", "@num": "111-0 HB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 HB (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256473", "@num": "111-0 HC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 HC (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297085", "@num": "181", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 181 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297089", "@num": "182", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 182 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296654", "@num": "38 sexdecies P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042000924", "@num": "84 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 84 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047560572", "@num": "96 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047560563", "@num": "96 F bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 F bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361033", "@num": "96 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361041", "@num": "96 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296971", "@num": "98 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 98 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301571", "@num": "121 KL ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 KL ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301660", "@num": "137", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 137 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301670", "@num": "145", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301216", "@num": "17", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301220", "@num": "17 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623766", "@num": "17 D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023103009", "@num": "29 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 29 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300373", "@num": "41 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301332", "@num": "50 sexies H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 sexies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024530915", "@num": "50-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042147351", "@num": "50-0 A bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024526467", "@num": "50-00 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024526469", "@num": "50-00 J", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301517", "@num": "93 H quater E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 93 H quater E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642395", "@num": "58 R", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 58 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051821540", "@num": "56 AM", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051829377", "@num": "56 J quaterdecies", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 J quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027007531", "@num": "L152-3", "#text": "Code monétaire et financier - art. L152-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020431168", "@num": "D666-19", "#text": "Code rural - art. D666-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031960071", "@num": "A102 B-1", "#text": "Livre des procédures fiscales - art. A102 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419224", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949904", "@num": "L102 C", "#text": "Livre des procédures fiscales - art. L102 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314943", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315148", "@num": "L96 A", "#text": "Livre des procédures fiscales - art. L96 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316222", "@num": "R80 F-3", "#text": "Livre des procédures fiscales - art. R80 F-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147333", "@fin": "2999-01-01", "#text": "Chapitre II bis : Obligation et délais de conservation des documents", "@debut": "1990-06-15" } ] }, "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": "LEGIARTI000006315183", "@fin": "1993-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315184", "@fin": "1997-04-11", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315185", "@fin": "2003-07-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315186", "@fin": "2013-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949907", "@fin": "2014-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419224", "@fin": "2014-05-30", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012281", "@fin": "2016-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000021642689", "@fin": "2014-12-22", "@num": "L102 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029946790", "@fin": "2015-06-06", "@num": "L102 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030680483", "@fin": "2017-03-31", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815239", "@fin": "2021-07-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2017-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471233", "@fin": "2023-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046869194", "@fin": "2999-01-01", "@num": "L102 B", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le registre des opérations mentionné au 9 de l'article 298 sexdecies F est conservé pendant dix ans à compter du 31 décembre de l'année de l'opération.

" } }, "LEGIARTI000028419224": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000028419224", "URL": "article/LEGI/ARTI/00/00/28/41/92/LEGIARTI000028419224.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
\n

Loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014, art. 99 III : Ces dispositions s'appliquent aux avis de vérification adressés à compter de l'entrée en vigueur de la présente loi.

\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317720", "@num": "98", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 98 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006332287", "@num": "Annexe", "#text": "Arrêté du 8 mars 1993 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711316", "@nortexte": "BUDF9300014A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-08" }, { "@id": "LEGIARTI000006332868", "@num": "Annexe", "#text": "Arrêté du 4 mars 1996 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192543", "@nortexte": "BUDF9500016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-04" }, { "@id": "LEGIARTI000006332866", "@num": "Annexe", "#text": "Arrêté du 4 mars 1996 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192543", "@nortexte": "BUDF9500016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-04" }, { "@id": "LEGIARTI000006333404", "@num": "Annexe", "#text": "Arrêté du 6 février 1998 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000374449", "@nortexte": "ECOD9870005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-02-06" }, { "@id": "LEGIARTI000028402699", "@num": "99", "#text": "LOI n°2013-1278\n du 29 décembre 2013 - art. 99", "@sens": "cible", "@cidtexte": "JORFTEXT000028399511", "@nortexte": "EFIX1323580L", "@numtexte": "2013-1278", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2013-12-29" }, { "@id": "LEGIARTI000033782255", "@num": "16", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000053106690", "@num": "L216-46", "#text": "Code des impositions sur les biens et services - art. L216-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106698", "@num": "L216-47", "#text": "Code des impositions sur les biens et services - art. L216-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106701", "@num": "L216-48", "#text": "Code des impositions sur les biens et services - art. L216-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106706", "@num": "L216-49", "#text": "Code des impositions sur les biens et services - art. L216-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150495", "@num": "L421-164", "#text": "Code des impositions sur les biens et services - art. L421-164 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051818417", "@num": "6", "#text": "Décret n°2025-590 du 27 juin 2025 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051808641", "@nortexte": "ECOD2517054D", "@numtexte": "2025-590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-27" }, { "@id": "LEGIARTI000053101412", "@num": "L216-46", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101415", "@num": "L216-47", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101417", "@num": "L216-48", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101419", "@num": "L216-49", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000006304543", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295695", "@num": "303", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298933", "@num": "178 octies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 octies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299028", "@num": "244 novodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 novodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299034", "@num": "244 tervicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 tervicies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297285", "@num": "313 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 O (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297717", "@num": "38 sexdecies RD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies RD (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300894", "@num": "124 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300900", "@num": "124 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300914", "@num": "126 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 126 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301447", "@num": "54 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 54 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307128", "@num": "86", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151449", "@num": "L441-9", "#text": "Code de commerce - art. L441-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908585", "@num": "L212-26", "#text": "Code du cinéma et de l'image animée - art. L212-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033688240", "@num": "L212-32", "#text": "Code du cinéma et de l'image animée - art. L212-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293328", "@num": "89", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 89 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306322", "@num": "1562", "#text": "Code général des impôts, CGI. - art. 1562 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764897", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195635", "@num": "289 bis", "#text": "Code général des impôts, CGI. - art. 289 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989165", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873750", "@num": "99", "#text": "Code général des impôts, CGI. - art. 99 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298854", "@num": "111-0 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298856", "@num": "111-0 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298857", "@num": "111-0 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256471", "@num": "111-0 HB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 HB (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256473", "@num": "111-0 HC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 HC (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297085", "@num": "181", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 181 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297089", "@num": "182", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 182 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296654", "@num": "38 sexdecies P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042000924", "@num": "84 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 84 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047560572", "@num": "96 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047560563", "@num": "96 F bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 F bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361033", "@num": "96 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361041", "@num": "96 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296971", "@num": "98 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 98 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301571", "@num": "121 KL ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 KL ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301660", "@num": "137", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 137 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301670", "@num": "145", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301216", "@num": "17", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301220", "@num": "17 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623766", "@num": "17 D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023103009", "@num": "29 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 29 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300373", "@num": "41 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301332", "@num": "50 sexies H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 sexies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024530915", "@num": "50-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042147351", "@num": "50-0 A bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024526467", "@num": "50-00 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024526469", "@num": "50-00 J", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301517", "@num": "93 H quater E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 93 H quater E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642395", "@num": "58 R", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 58 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051821540", "@num": "56 AM", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051829377", "@num": "56 J quaterdecies", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 J quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027007531", "@num": "L152-3", "#text": "Code monétaire et financier - art. L152-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020431168", "@num": "D666-19", "#text": "Code rural - art. D666-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031960071", "@num": "A102 B-1", "#text": "Livre des procédures fiscales - art. A102 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419224", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949904", "@num": "L102 C", "#text": "Livre des procédures fiscales - art. L102 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314943", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315148", "@num": "L96 A", "#text": "Livre des procédures fiscales - art. L96 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316222", "@num": "R80 F-3", "#text": "Livre des procédures fiscales - art. R80 F-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147333", "@fin": "2999-01-01", "#text": "Chapitre II bis : Obligation et délais de conservation des documents", "@debut": "1990-06-15" } ] }, "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": "LEGIARTI000006315183", "@fin": "1993-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315184", "@fin": "1997-04-11", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315185", "@fin": "2003-07-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315186", "@fin": "2013-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949907", "@fin": "2014-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419224", "@fin": "2014-05-30", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012281", "@fin": "2016-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000021642689", "@fin": "2014-12-22", "@num": "L102 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029946790", "@fin": "2015-06-06", "@num": "L102 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030680483", "@fin": "2017-03-31", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815239", "@fin": "2021-07-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2017-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471233", "@fin": "2023-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046869194", "@fin": "2999-01-01", "@num": "L102 B", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le registre des opérations mentionné au 9 de l'article 298 sexdecies F est conservé pendant dix ans à compter du 31 décembre de l'année de l'opération.

" } }, "LEGIARTI000029012281": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "2014-05-30" } }, "META_COMMUN": { "ID": "LEGIARTI000029012281", "URL": "article/LEGI/ARTI/00/00/29/01/22/LEGIARTI000029012281.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "
\n
\n

Loi n° 2013-1278 du 29 décembre 2013 de finances pour 2014, art. 99 III : Ces dispositions s'appliquent aux avis de vérification adressés à compter de l'entrée en vigueur de la présente loi.

\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317720", "@num": "98", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 98 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006332287", "@num": "Annexe", "#text": "Arrêté du 8 mars 1993 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711316", "@nortexte": "BUDF9300014A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-08" }, { "@id": "LEGIARTI000006332868", "@num": "Annexe", "#text": "Arrêté du 4 mars 1996 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192543", "@nortexte": "BUDF9500016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-04" }, { "@id": "LEGIARTI000006332866", "@num": "Annexe", "#text": "Arrêté du 4 mars 1996 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192543", "@nortexte": "BUDF9500016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-04" }, { "@id": "LEGIARTI000006333404", "@num": "Annexe", "#text": "Arrêté du 6 février 1998 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000374449", "@nortexte": "ECOD9870005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-02-06" }, { "@id": "LEGIARTI000029008154", "@num": "1", "#text": "Décret n°2014-550 du 26 mai 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029001596", "@nortexte": "FCPE1407472D", "@numtexte": "2014-550", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-26" }, { "@id": "LEGIARTI000033782255", "@num": "16", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000053106690", "@num": "L216-46", "#text": "Code des impositions sur les biens et services - art. L216-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106698", "@num": "L216-47", "#text": "Code des impositions sur les biens et services - art. L216-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106701", "@num": "L216-48", "#text": "Code des impositions sur les biens et services - art. L216-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106706", "@num": "L216-49", "#text": "Code des impositions sur les biens et services - art. L216-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150495", "@num": "L421-164", "#text": "Code des impositions sur les biens et services - art. L421-164 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051818417", "@num": "6", "#text": "Décret n°2025-590 du 27 juin 2025 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051808641", "@nortexte": "ECOD2517054D", "@numtexte": "2025-590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-27" }, { "@id": "LEGIARTI000053101412", "@num": "L216-46", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101415", "@num": "L216-47", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101417", "@num": "L216-48", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101419", "@num": "L216-49", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000006304543", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295695", "@num": "303", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298933", "@num": "178 octies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 octies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299028", "@num": "244 novodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 novodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299034", "@num": "244 tervicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 tervicies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297285", "@num": "313 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 O (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297717", "@num": "38 sexdecies RD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies RD (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300894", "@num": "124 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300900", "@num": "124 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300914", "@num": "126 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 126 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301447", "@num": "54 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 54 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307128", "@num": "86", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151449", "@num": "L441-9", "#text": "Code de commerce - art. L441-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908585", "@num": "L212-26", "#text": "Code du cinéma et de l'image animée - art. L212-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033688240", "@num": "L212-32", "#text": "Code du cinéma et de l'image animée - art. L212-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293328", "@num": "89", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 89 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306322", "@num": "1562", "#text": "Code général des impôts, CGI. - art. 1562 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764897", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195635", "@num": "289 bis", "#text": "Code général des impôts, CGI. - art. 289 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989165", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873750", "@num": "99", "#text": "Code général des impôts, CGI. - art. 99 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298854", "@num": "111-0 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298856", "@num": "111-0 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298857", "@num": "111-0 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256471", "@num": "111-0 HB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 HB (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256473", "@num": "111-0 HC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 HC (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297085", "@num": "181", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 181 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297089", "@num": "182", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 182 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296654", "@num": "38 sexdecies P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042000924", "@num": "84 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 84 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047560572", "@num": "96 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047560563", "@num": "96 F bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 F bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361033", "@num": "96 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361041", "@num": "96 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296971", "@num": "98 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 98 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301571", "@num": "121 KL ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 KL ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301660", "@num": "137", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 137 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301670", "@num": "145", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301216", "@num": "17", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301220", "@num": "17 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623766", "@num": "17 D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023103009", "@num": "29 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 29 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300373", "@num": "41 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301332", "@num": "50 sexies H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 sexies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024530915", "@num": "50-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042147351", "@num": "50-0 A bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024526467", "@num": "50-00 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024526469", "@num": "50-00 J", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301517", "@num": "93 H quater E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 93 H quater E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642395", "@num": "58 R", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 58 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051821540", "@num": "56 AM", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051829377", "@num": "56 J quaterdecies", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 J quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027007531", "@num": "L152-3", "#text": "Code monétaire et financier - art. L152-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020431168", "@num": "D666-19", "#text": "Code rural - art. D666-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031960071", "@num": "A102 B-1", "#text": "Livre des procédures fiscales - art. A102 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029012281", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949904", "@num": "L102 C", "#text": "Livre des procédures fiscales - art. L102 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314943", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315148", "@num": "L96 A", "#text": "Livre des procédures fiscales - art. L96 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316222", "@num": "R80 F-3", "#text": "Livre des procédures fiscales - art. R80 F-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147333", "@fin": "2999-01-01", "#text": "Chapitre II bis : Obligation et délais de conservation des documents", "@debut": "1990-06-15" } ] }, "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": "LEGIARTI000006315183", "@fin": "1993-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315184", "@fin": "1997-04-11", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315185", "@fin": "2003-07-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315186", "@fin": "2013-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949907", "@fin": "2014-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419224", "@fin": "2014-05-30", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012281", "@fin": "2016-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000021642689", "@fin": "2014-12-22", "@num": "L102 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029946790", "@fin": "2015-06-06", "@num": "L102 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030680483", "@fin": "2017-03-31", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815239", "@fin": "2021-07-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2017-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471233", "@fin": "2023-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046869194", "@fin": "2999-01-01", "@num": "L102 B", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Le registre des opérations mentionné au 9 de l'article 298 sexdecies F du code général des impôts est conservé pendant dix ans à compter du 31 décembre de l'année de l'opération.

" } }, "LEGIARTI000029946790": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 B", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2015-06-06", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029946790", "URL": "article/LEGI/ARTI/00/00/29/94/67/LEGIARTI000029946790.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l'article 33 IV de la loi n° 2014-1545 du 20 décembre 2014, les présentes dispositions entrent en vigueur à la date de publication de l'arrêté mentionné au III, et au plus tard, le 1er janvier 2016.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317720", "@num": "98", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 98 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006332287", "@num": "Annexe", "#text": "Arrêté du 8 mars 1993 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711316", "@nortexte": "BUDF9300014A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-08" }, { "@id": "LEGIARTI000006332868", "@num": "Annexe", "#text": "Arrêté du 4 mars 1996 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192543", "@nortexte": "BUDF9500016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-04" }, { "@id": "LEGIARTI000006332866", "@num": "Annexe", "#text": "Arrêté du 4 mars 1996 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192543", "@nortexte": "BUDF9500016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-04" }, { "@id": "LEGIARTI000006333404", "@num": "Annexe", "#text": "Arrêté du 6 février 1998 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000374449", "@nortexte": "ECOD9870005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-02-06" }, { "@id": "LEGIARTI000029928185", "@num": "33", "#text": "LOI n°2014-1545 du 20 décembre 2014 - art. 33", "@sens": "cible", "@cidtexte": "JORFTEXT000029926655", "@nortexte": "EINX1412185L", "@numtexte": "2014-1545", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-12-20" }, { "@id": "LEGIARTI000033782255", "@num": "16", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000053106690", "@num": "L216-46", "#text": "Code des impositions sur les biens et services - art. L216-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106698", "@num": "L216-47", "#text": "Code des impositions sur les biens et services - art. L216-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106701", "@num": "L216-48", "#text": "Code des impositions sur les biens et services - art. L216-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106706", "@num": "L216-49", "#text": "Code des impositions sur les biens et services - art. L216-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150495", "@num": "L421-164", "#text": "Code des impositions sur les biens et services - art. L421-164 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051818417", "@num": "6", "#text": "Décret n°2025-590 du 27 juin 2025 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051808641", "@nortexte": "ECOD2517054D", "@numtexte": "2025-590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-27" }, { "@id": "LEGIARTI000053101412", "@num": "L216-46", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101415", "@num": "L216-47", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101417", "@num": "L216-48", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101419", "@num": "L216-49", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000006309544", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304543", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295695", "@num": "303", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298933", "@num": "178 octies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 octies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299028", "@num": "244 novodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 novodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299034", "@num": "244 tervicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 tervicies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297285", "@num": "313 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 O (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297717", "@num": "38 sexdecies RD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies RD (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300894", "@num": "124 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300900", "@num": "124 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300914", "@num": "126 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 126 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301447", "@num": "54 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 54 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307128", "@num": "86", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151449", "@num": "L441-9", "#text": "Code de commerce - art. L441-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908585", "@num": "L212-26", "#text": "Code du cinéma et de l'image animée - art. L212-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033688240", "@num": "L212-32", "#text": "Code du cinéma et de l'image animée - art. L212-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293328", "@num": "89", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 89 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306322", "@num": "1562", "#text": "Code général des impôts, CGI. - art. 1562 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764897", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195635", "@num": "289 bis", "#text": "Code général des impôts, CGI. - art. 289 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989165", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873750", "@num": "99", "#text": "Code général des impôts, CGI. - art. 99 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298854", "@num": "111-0 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298856", "@num": "111-0 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298857", "@num": "111-0 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256471", "@num": "111-0 HB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 HB (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256473", "@num": "111-0 HC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 HC (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297085", "@num": "181", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 181 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297089", "@num": "182", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 182 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296654", "@num": "38 sexdecies P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042000924", "@num": "84 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 84 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047560572", "@num": "96 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047560563", "@num": "96 F bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 F bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361033", "@num": "96 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361041", "@num": "96 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296971", "@num": "98 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 98 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301571", "@num": "121 KL ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 KL ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301660", "@num": "137", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 137 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301670", "@num": "145", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301216", "@num": "17", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301220", "@num": "17 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623766", "@num": "17 D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023103009", "@num": "29 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 29 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300373", "@num": "41 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301332", "@num": "50 sexies H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 sexies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024530915", "@num": "50-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042147351", "@num": "50-0 A bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024526467", "@num": "50-00 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024526469", "@num": "50-00 J", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301517", "@num": "93 H quater E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 93 H quater E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642395", "@num": "58 R", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 58 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051821540", "@num": "56 AM", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051829377", "@num": "56 J quaterdecies", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 J quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027007531", "@num": "L152-3", "#text": "Code monétaire et financier - art. L152-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020431168", "@num": "D666-19", "#text": "Code rural - art. D666-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031960071", "@num": "A102 B-1", "#text": "Livre des procédures fiscales - art. A102 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419224", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949904", "@num": "L102 C", "#text": "Livre des procédures fiscales - art. L102 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314943", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315890", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315148", "@num": "L96 A", "#text": "Livre des procédures fiscales - art. L96 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316222", "@num": "R80 F-3", "#text": "Livre des procédures fiscales - art. R80 F-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147333", "@fin": "2999-01-01", "#text": "Chapitre II bis : Obligation et délais de conservation des documents", "@debut": "1990-06-15" } ] }, "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": "LEGIARTI000006315183", "@fin": "1993-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315184", "@fin": "1997-04-11", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315185", "@fin": "2003-07-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315186", "@fin": "2013-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949907", "@fin": "2014-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419224", "@fin": "2014-05-30", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012281", "@fin": "2016-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000021642689", "@fin": "2014-12-22", "@num": "L102 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029946790", "@fin": "2015-06-06", "@num": "L102 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030680483", "@fin": "2017-03-31", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815239", "@fin": "2021-07-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2017-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471233", "@fin": "2023-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046869194", "@fin": "2999-01-01", "@num": "L102 B", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I bis. - Les informations, documents, données, traitements informatiques ou système d'information constitutifs des contrôles mentionnés au 1° du VII de l'article 289 du code général des impôts et la documentation décrivant leurs modalités de réalisation doivent être conservés pendant un délai de six ans à compter de la date à laquelle les documents ou pièces ont été établis, sur support informatique ou sur support papier, quelle que soit leur forme originale.

II. - Lorsqu'ils ne sont pas déjà mentionnés aux I ou I bis, les informations, données ou traitements soumis au contrôle prévu au IV de l'article L. 13 doivent être conservés sur support informatique jusqu'à l'expiration du délai prévu au premier alinéa de l'article L. 169. La documentation relative aux analyses, à la programmation et à l'exécution des traitements doit être conservée jusqu'à l'expiration de la troisième année suivant celle à laquelle elle se rapporte.

" } }, "LEGIARTI000030680483": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-03-31", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000030680483", "URL": "article/LEGI/ARTI/00/00/30/68/04/LEGIARTI000030680483.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317720", "@num": "98", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 98 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006332287", "@num": "Annexe", "#text": "Arrêté du 8 mars 1993 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711316", "@nortexte": "BUDF9300014A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-08" }, { "@id": "LEGIARTI000006332868", "@num": "Annexe", "#text": "Arrêté du 4 mars 1996 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192543", "@nortexte": "BUDF9500016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-04" }, { "@id": "LEGIARTI000006332866", "@num": "Annexe", "#text": "Arrêté du 4 mars 1996 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192543", "@nortexte": "BUDF9500016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-04" }, { "@id": "LEGIARTI000006333404", "@num": "Annexe", "#text": "Arrêté du 6 février 1998 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000374449", "@nortexte": "ECOD9870005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-02-06" }, { "@id": "LEGIARTI000030675290", "@num": "1", "#text": "DÉCRET n°2015-609 du 3 juin 2015 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000030673881", "@nortexte": "FCPE1507723D", "@numtexte": "2015-609", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2015-06-03" }, { "@id": "LEGIARTI000033782255", "@num": "16", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000053106690", "@num": "L216-46", "#text": "Code des impositions sur les biens et services - art. L216-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106698", "@num": "L216-47", "#text": "Code des impositions sur les biens et services - art. L216-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106701", "@num": "L216-48", "#text": "Code des impositions sur les biens et services - art. L216-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106706", "@num": "L216-49", "#text": "Code des impositions sur les biens et services - art. L216-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150495", "@num": "L421-164", "#text": "Code des impositions sur les biens et services - art. L421-164 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051818417", "@num": "6", "#text": "Décret n°2025-590 du 27 juin 2025 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051808641", "@nortexte": "ECOD2517054D", "@numtexte": "2025-590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-27" }, { "@id": "LEGIARTI000053101412", "@num": "L216-46", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101415", "@num": "L216-47", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101417", "@num": "L216-48", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101419", "@num": "L216-49", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000006309544", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304543", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295695", "@num": "303", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298933", "@num": "178 octies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 octies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299028", "@num": "244 novodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 novodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299034", "@num": "244 tervicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 tervicies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297285", "@num": "313 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 O (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297717", "@num": "38 sexdecies RD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies RD (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300894", "@num": "124 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300900", "@num": "124 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300914", "@num": "126 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 126 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301447", "@num": "54 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 54 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307128", "@num": "86", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151449", "@num": "L441-9", "#text": "Code de commerce - art. L441-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908585", "@num": "L212-26", "#text": "Code du cinéma et de l'image animée - art. L212-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033688240", "@num": "L212-32", "#text": "Code du cinéma et de l'image animée - art. L212-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293328", "@num": "89", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 89 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306322", "@num": "1562", "#text": "Code général des impôts, CGI. - art. 1562 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764897", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195635", "@num": "289 bis", "#text": "Code général des impôts, CGI. - art. 289 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989165", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873750", "@num": "99", "#text": "Code général des impôts, CGI. - art. 99 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298854", "@num": "111-0 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298856", "@num": "111-0 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298857", "@num": "111-0 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256471", "@num": "111-0 HB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 HB (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256473", "@num": "111-0 HC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 HC (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297085", "@num": "181", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 181 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297089", "@num": "182", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 182 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296654", "@num": "38 sexdecies P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042000924", "@num": "84 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 84 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047560572", "@num": "96 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047560563", "@num": "96 F bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 F bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361033", "@num": "96 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361041", "@num": "96 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296971", "@num": "98 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 98 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301571", "@num": "121 KL ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 KL ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301660", "@num": "137", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 137 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301670", "@num": "145", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301216", "@num": "17", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301220", "@num": "17 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623766", "@num": "17 D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023103009", "@num": "29 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 29 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300373", "@num": "41 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301332", "@num": "50 sexies H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 sexies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024530915", "@num": "50-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042147351", "@num": "50-0 A bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024526467", "@num": "50-00 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024526469", "@num": "50-00 J", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301517", "@num": "93 H quater E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 93 H quater E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642395", "@num": "58 R", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 58 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051821540", "@num": "56 AM", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051829377", "@num": "56 J quaterdecies", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 J quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027007531", "@num": "L152-3", "#text": "Code monétaire et financier - art. L152-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020431168", "@num": "D666-19", "#text": "Code rural - art. D666-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031960071", "@num": "A102 B-1", "#text": "Livre des procédures fiscales - art. A102 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419224", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949904", "@num": "L102 C", "#text": "Livre des procédures fiscales - art. L102 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314943", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315890", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315148", "@num": "L96 A", "#text": "Livre des procédures fiscales - art. L96 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316222", "@num": "R80 F-3", "#text": "Livre des procédures fiscales - art. R80 F-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147333", "@fin": "2999-01-01", "#text": "Chapitre II bis : Obligation et délais de conservation des documents", "@debut": "1990-06-15" } ] }, "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": "LEGIARTI000006315183", "@fin": "1993-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315184", "@fin": "1997-04-11", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315185", "@fin": "2003-07-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315186", "@fin": "2013-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949907", "@fin": "2014-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419224", "@fin": "2014-05-30", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012281", "@fin": "2016-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000021642689", "@fin": "2014-12-22", "@num": "L102 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029946790", "@fin": "2015-06-06", "@num": "L102 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030680483", "@fin": "2017-03-31", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815239", "@fin": "2021-07-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2017-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471233", "@fin": "2023-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046869194", "@fin": "2999-01-01", "@num": "L102 B", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les registres tenus en application du 9 de l'article 298 sexdecies F du code général des impôts et du 5 de l'article 298 sexdecies G du même code sont conservés pendant dix ans à compter du 31 décembre de l'année de l'opération.

" } }, "LEGIARTI000033815236": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 C", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000033815236", "URL": "article/LEGI/ARTI/00/00/33/81/52/LEGIARTI000033815236.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au III de l'article 16 de la loi n° 2016-1918 du 29 décembre 2016, les dispositions du présent article, dans leur rédaction issue du II du même article de la même loi, entrent en vigueur à la date de publication de l'arrêté du ministre chargé du budget prévu au troisième alinéa du I de l'article L. 102 B du livre des procédures fiscales, et au plus tard le 31 mars 2017.

\n
" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000033782255", "@num": "16", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000053106690", "@num": "L216-46", "#text": "Code des impositions sur les biens et services - art. L216-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053101412", "@num": "L216-46", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053151449", "@num": "L441-9", "#text": "Code de commerce - art. L441-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815239", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027356488", "@num": "R*102 C-1", "#text": "Livre des procédures fiscales - art. R*102 C-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147333", "@fin": "2999-01-01", "#text": "Chapitre II bis : Obligation et délais de conservation des documents", "@debut": "1990-06-15" } ] }, "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": "LEGIARTI000006315187", "@fin": "2013-01-01", "@num": "L102 C", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949904", "@fin": "2017-03-31", "@num": "L102 C", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033815236", "@fin": "2999-01-01", "@num": "L102 C", "@etat": "VIGUEUR", "@debut": "2017-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Un décret en Conseil d'Etat détermine et fixe les conditions et modalités d'application du présent article.

" } }, "LEGIARTI000033815239": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-07-01", "DATE_DEBUT": "2017-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000033815239", "URL": "article/LEGI/ARTI/00/00/33/81/52/LEGIARTI000033815239.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317720", "@num": "98", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 98 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006332287", "@num": "Annexe", "#text": "Arrêté du 8 mars 1993 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711316", "@nortexte": "BUDF9300014A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-08" }, { "@id": "LEGIARTI000006332868", "@num": "Annexe", "#text": "Arrêté du 4 mars 1996 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192543", "@nortexte": "BUDF9500016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-04" }, { "@id": "LEGIARTI000006332866", "@num": "Annexe", "#text": "Arrêté du 4 mars 1996 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192543", "@nortexte": "BUDF9500016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-04" }, { "@id": "LEGIARTI000006333404", "@num": "Annexe", "#text": "Arrêté du 6 février 1998 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000374449", "@nortexte": "ECOD9870005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-02-06" }, { "@id": "LEGIARTI000033782255", "@num": "16", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000033782255", "@num": "16", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000053106690", "@num": "L216-46", "#text": "Code des impositions sur les biens et services - art. L216-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106698", "@num": "L216-47", "#text": "Code des impositions sur les biens et services - art. L216-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106701", "@num": "L216-48", "#text": "Code des impositions sur les biens et services - art. L216-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106706", "@num": "L216-49", "#text": "Code des impositions sur les biens et services - art. L216-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150495", "@num": "L421-164", "#text": "Code des impositions sur les biens et services - art. L421-164 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051818417", "@num": "6", "#text": "Décret n°2025-590 du 27 juin 2025 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051808641", "@nortexte": "ECOD2517054D", "@numtexte": "2025-590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-27" }, { "@id": "LEGIARTI000053101412", "@num": "L216-46", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101415", "@num": "L216-47", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101417", "@num": "L216-48", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101419", "@num": "L216-49", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000006309544", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304543", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295695", "@num": "303", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298933", "@num": "178 octies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 octies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299028", "@num": "244 novodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 novodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299034", "@num": "244 tervicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 tervicies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297285", "@num": "313 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 O (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297717", "@num": "38 sexdecies RD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies RD (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300894", "@num": "124 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300900", "@num": "124 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300914", "@num": "126 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 126 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301447", "@num": "54 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 54 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307128", "@num": "86", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151449", "@num": "L441-9", "#text": "Code de commerce - art. L441-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908585", "@num": "L212-26", "#text": "Code du cinéma et de l'image animée - art. L212-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033688240", "@num": "L212-32", "#text": "Code du cinéma et de l'image animée - art. L212-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293328", "@num": "89", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 89 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306322", "@num": "1562", "#text": "Code général des impôts, CGI. - art. 1562 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764897", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195635", "@num": "289 bis", "#text": "Code général des impôts, CGI. - art. 289 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989165", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873750", "@num": "99", "#text": "Code général des impôts, CGI. - art. 99 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298854", "@num": "111-0 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298856", "@num": "111-0 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298857", "@num": "111-0 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256471", "@num": "111-0 HB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 HB (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256473", "@num": "111-0 HC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 HC (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297085", "@num": "181", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 181 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297089", "@num": "182", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 182 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296654", "@num": "38 sexdecies P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042000924", "@num": "84 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 84 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047560572", "@num": "96 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047560563", "@num": "96 F bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 F bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361033", "@num": "96 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361041", "@num": "96 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296971", "@num": "98 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 98 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301571", "@num": "121 KL ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 KL ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301660", "@num": "137", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 137 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301670", "@num": "145", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301216", "@num": "17", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301220", "@num": "17 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623766", "@num": "17 D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023103009", "@num": "29 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 29 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300373", "@num": "41 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301332", "@num": "50 sexies H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 sexies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024530915", "@num": "50-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042147351", "@num": "50-0 A bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024526467", "@num": "50-00 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024526469", "@num": "50-00 J", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301517", "@num": "93 H quater E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 93 H quater E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642395", "@num": "58 R", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 58 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051821540", "@num": "56 AM", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051829377", "@num": "56 J quaterdecies", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 J quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027007531", "@num": "L152-3", "#text": "Code monétaire et financier - art. L152-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020431168", "@num": "D666-19", "#text": "Code rural - art. D666-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031960071", "@num": "A102 B-1", "#text": "Livre des procédures fiscales - art. A102 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419224", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033815236", "@num": "L102 C", "#text": "Livre des procédures fiscales - art. L102 C (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314943", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315890", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315148", "@num": "L96 A", "#text": "Livre des procédures fiscales - art. L96 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316222", "@num": "R80 F-3", "#text": "Livre des procédures fiscales - art. R80 F-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147333", "@fin": "2999-01-01", "#text": "Chapitre II bis : Obligation et délais de conservation des documents", "@debut": "1990-06-15" } ] }, "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": "LEGIARTI000006315183", "@fin": "1993-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315184", "@fin": "1997-04-11", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315185", "@fin": "2003-07-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315186", "@fin": "2013-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949907", "@fin": "2014-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419224", "@fin": "2014-05-30", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012281", "@fin": "2016-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000021642689", "@fin": "2014-12-22", "@num": "L102 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029946790", "@fin": "2015-06-06", "@num": "L102 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030680483", "@fin": "2017-03-31", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815239", "@fin": "2021-07-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2017-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471233", "@fin": "2023-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046869194", "@fin": "2999-01-01", "@num": "L102 B", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

I. – Les livres, registres, documents ou pièces sur lesquels peuvent s'exercer les droits de communication, d'enquête et de contrôle de l'administration doivent être conservés pendant un délai de six ans à compter de la date de la dernière opération mentionnée sur les livres ou registres ou de la date à laquelle les documents ou pièces ont été établis.

Sans préjudice du premier alinéa du présent I, lorsque les documents et pièces sont établis ou reçus sur support papier, ils peuvent être conservés sur support informatique ou sur support papier, pendant une durée égale au délai prévu au même premier alinéa. Les modalités de numérisation des factures papier sont fixées par arrêté du ministre chargé du budget.

Les pièces justificatives relatives à des opérations ouvrant droit à une déduction en matière de taxes sur le chiffre d'affaires sont conservées pendant le délai prévu au premier alinéa.

I bis. – Les informations, documents, données, traitements informatiques ou système d'information constitutifs des contrôles mentionnés au 1° du VII de l'article 289 du code général des impôts et la documentation décrivant leurs modalités de réalisation doivent être conservés pendant un délai de six ans à compter de la date à laquelle les documents ou pièces ont été établis, sur support informatique ou sur support papier, quelle que soit leur forme originale.

II. – Lorsqu'ils ne sont pas déjà mentionnés aux I ou I bis, les informations, données ou traitements soumis au contrôle prévu au IV de l'article L. 13 doivent être conservés sur support informatique jusqu'à l'expiration du délai prévu au premier alinéa de l'article L. 169. La documentation relative aux analyses, à la programmation et à l'exécution des traitements doit être conservée jusqu'à l'expiration de la troisième année suivant celle à laquelle elle se rapporte.

" } }, "LEGIARTI000041471233": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 B", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2021-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000041471233", "URL": "article/LEGI/ARTI/00/00/41/47/12/LEGIARTI000041471233.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au B du IV de l’article 147 de la loi n° 2019-1479 du 29 décembre 2019, ces dispositions entrent en vigueur le 1er janvier 2021. Le III de l'article 51 de la loi n° 2020-1721 du 29 décembre 2020 à modifié cette date : 1er juillet 2021.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317720", "@num": "98", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 98 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006332287", "@num": "Annexe", "#text": "Arrêté du 8 mars 1993 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711316", "@nortexte": "BUDF9300014A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-08" }, { "@id": "LEGIARTI000006332868", "@num": "Annexe", "#text": "Arrêté du 4 mars 1996 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192543", "@nortexte": "BUDF9500016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-04" }, { "@id": "LEGIARTI000006332866", "@num": "Annexe", "#text": "Arrêté du 4 mars 1996 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192543", "@nortexte": "BUDF9500016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-04" }, { "@id": "LEGIARTI000006333404", "@num": "Annexe", "#text": "Arrêté du 6 février 1998 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000374449", "@nortexte": "ECOD9870005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-02-06" }, { "@id": "LEGIARTI000033782255", "@num": "16", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000039793097", "@num": "147", "#text": "LOI n° 2019-1479 du 28 décembre 2019 - art. 147 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000039683923", "@nortexte": "CPAX1925229L", "@numtexte": "2019-1479", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2019-12-28" }, { "@id": "LEGIARTI000053106690", "@num": "L216-46", "#text": "Code des impositions sur les biens et services - art. L216-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106698", "@num": "L216-47", "#text": "Code des impositions sur les biens et services - art. L216-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106701", "@num": "L216-48", "#text": "Code des impositions sur les biens et services - art. L216-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106706", "@num": "L216-49", "#text": "Code des impositions sur les biens et services - art. L216-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150495", "@num": "L421-164", "#text": "Code des impositions sur les biens et services - art. L421-164 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051818417", "@num": "6", "#text": "Décret n°2025-590 du 27 juin 2025 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051808641", "@nortexte": "ECOD2517054D", "@numtexte": "2025-590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-27" }, { "@id": "LEGIARTI000053101412", "@num": "L216-46", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101415", "@num": "L216-47", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101417", "@num": "L216-48", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101419", "@num": "L216-49", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000006309544", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304543", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295695", "@num": "303", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298933", "@num": "178 octies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 octies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299028", "@num": "244 novodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 novodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299034", "@num": "244 tervicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 tervicies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297285", "@num": "313 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 O (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297717", "@num": "38 sexdecies RD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies RD (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300894", "@num": "124 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300900", "@num": "124 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300914", "@num": "126 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 126 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301447", "@num": "54 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 54 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307128", "@num": "86", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151449", "@num": "L441-9", "#text": "Code de commerce - art. L441-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908585", "@num": "L212-26", "#text": "Code du cinéma et de l'image animée - art. L212-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033688240", "@num": "L212-32", "#text": "Code du cinéma et de l'image animée - art. L212-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293328", "@num": "89", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 89 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306322", "@num": "1562", "#text": "Code général des impôts, CGI. - art. 1562 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764897", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195635", "@num": "289 bis", "#text": "Code général des impôts, CGI. - art. 289 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989165", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873750", "@num": "99", "#text": "Code général des impôts, CGI. - art. 99 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298854", "@num": "111-0 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298856", "@num": "111-0 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298857", "@num": "111-0 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256471", "@num": "111-0 HB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 HB (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256473", "@num": "111-0 HC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 HC (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297085", "@num": "181", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 181 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297089", "@num": "182", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 182 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296654", "@num": "38 sexdecies P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042000924", "@num": "84 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 84 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047560572", "@num": "96 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047560563", "@num": "96 F bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 F bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361033", "@num": "96 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361041", "@num": "96 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296971", "@num": "98 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 98 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301571", "@num": "121 KL ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 KL ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301660", "@num": "137", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 137 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301670", "@num": "145", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301216", "@num": "17", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301220", "@num": "17 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623766", "@num": "17 D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023103009", "@num": "29 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 29 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300373", "@num": "41 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301332", "@num": "50 sexies H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 sexies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024530915", "@num": "50-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042147351", "@num": "50-0 A bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024526467", "@num": "50-00 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024526469", "@num": "50-00 J", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301517", "@num": "93 H quater E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 93 H quater E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642395", "@num": "58 R", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 58 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051821540", "@num": "56 AM", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051829377", "@num": "56 J quaterdecies", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 J quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027007531", "@num": "L152-3", "#text": "Code monétaire et financier - art. L152-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020431168", "@num": "D666-19", "#text": "Code rural - art. D666-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031960071", "@num": "A102 B-1", "#text": "Livre des procédures fiscales - art. A102 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419224", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949904", "@num": "L102 C", "#text": "Livre des procédures fiscales - art. L102 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314943", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315890", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315148", "@num": "L96 A", "#text": "Livre des procédures fiscales - art. L96 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316222", "@num": "R80 F-3", "#text": "Livre des procédures fiscales - art. R80 F-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147333", "@fin": "2999-01-01", "#text": "Chapitre II bis : Obligation et délais de conservation des documents", "@debut": "1990-06-15" } ] }, "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": "LEGIARTI000006315183", "@fin": "1993-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315184", "@fin": "1997-04-11", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315185", "@fin": "2003-07-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315186", "@fin": "2013-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2003-07-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949907", "@fin": "2014-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2013-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000028419224", "@fin": "2014-05-30", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012281", "@fin": "2016-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000021642689", "@fin": "2014-12-22", "@num": "L102 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000029946790", "@fin": "2015-06-06", "@num": "L102 B", "@etat": "MODIFIE_MORT_NE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030680483", "@fin": "2017-03-31", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815239", "@fin": "2021-07-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2017-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000041471233", "@fin": "2023-01-01", "@num": "L102 B", "@etat": "MODIFIE", "@debut": "2021-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000046869194", "@fin": "2999-01-01", "@num": "L102 B", "@etat": "VIGUEUR", "@debut": "2023-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les pièces justificatives relatives à des opérations ouvrant droit à une déduction en matière de taxes sur le chiffre d'affaires sont conservées pendant le délai prévu au premier alinéa.

Les registres tenus en application du 9 de l'article 298 sexdecies F du code général des impôts et du X des articles 298 sexdecies G et 298 sexdecies H du même code sont conservés pendant dix ans à compter du 31 décembre de l'année de l'opération.

" } }, "LEGIARTI000046869194": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L102 B", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046869194", "URL": "article/LEGI/ARTI/00/00/46/86/91/LEGIARTI000046869194.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au IV de l’article 62 de la loi n° 2022-1726 du 30 décembre 2022, ces dispositions s'appliquent aux documents et pièces établis à compter de la publication de ladite loi.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006317720", "@num": "98", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 98 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006332287", "@num": "Annexe", "#text": "Arrêté du 8 mars 1993 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000711316", "@nortexte": "BUDF9300014A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1993-03-08" }, { "@id": "LEGIARTI000006332868", "@num": "Annexe", "#text": "Arrêté du 4 mars 1996 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192543", "@nortexte": "BUDF9500016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-04" }, { "@id": "LEGIARTI000006332866", "@num": "Annexe", "#text": "Arrêté du 4 mars 1996 - art. Annexe (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000192543", "@nortexte": "BUDF9500016A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1996-03-04" }, { "@id": "LEGIARTI000006333404", "@num": "Annexe", "#text": "Arrêté du 6 février 1998 - art. Annexe (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000374449", "@nortexte": "ECOD9870005A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-02-06" }, { "@id": "LEGIARTI000033782255", "@num": "16", "#text": "LOI n° 2016-1918 du 29 décembre 2016 - art. 16 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000053106690", "@num": "L216-46", "#text": "Code des impositions sur les biens et services - art. L216-46 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106698", "@num": "L216-47", "#text": "Code des impositions sur les biens et services - art. L216-47 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106701", "@num": "L216-48", "#text": "Code des impositions sur les biens et services - art. L216-48 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053106706", "@num": "L216-49", "#text": "Code des impositions sur les biens et services - art. L216-49 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053150495", "@num": "L421-164", "#text": "Code des impositions sur les biens et services - art. L421-164 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046852198", "@num": "62", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 62 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000051818417", "@num": "6", "#text": "Décret n°2025-590 du 27 juin 2025 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000051808641", "@nortexte": "ECOD2517054D", "@numtexte": "2025-590", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "2025-06-27" }, { "@id": "LEGIARTI000053101412", "@num": "L216-46", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-46 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101415", "@num": "L216-47", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-47 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101417", "@num": "L216-48", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-48 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000053101419", "@num": "L216-49", "#text": "Ordonnance n°2025-1247 du 17 décembre 2025 - art. L216-49 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000053091516", "@nortexte": "ECOE2528369R", "@numtexte": "2025-1247", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2025-12-17" }, { "@id": "LEGIARTI000006309544", "@num": "289", "#text": "Code général des impôts, CGI. - art. 289", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006304543", "@num": "298 sexdecies F", "#text": "Code général des impôts, CGI. - art. 298 sexdecies F", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006295695", "@num": "303", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 303 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298933", "@num": "178 octies C", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 178 octies C (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299028", "@num": "244 novodecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 novodecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006299034", "@num": "244 tervicies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 244 tervicies (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297285", "@num": "313 O", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 313 O (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297717", "@num": "38 sexdecies RD", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 38 sexdecies RD (AbD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300894", "@num": "124 A", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 A (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300900", "@num": "124 B", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 124 B (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300914", "@num": "126 E", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 126 E (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301447", "@num": "54 F", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 54 F (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006307128", "@num": "86", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053151449", "@num": "L441-9", "#text": "Code de commerce - art. L441-9 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000005634379", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020908585", "@num": "L212-26", "#text": "Code du cinéma et de l'image animée - art. L212-26 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033688240", "@num": "L212-32", "#text": "Code du cinéma et de l'image animée - art. L212-32 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000020908868", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293328", "@num": "89", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 89 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006311802", "@num": "1561", "#text": "Code général des impôts, CGI. - art. 1561 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306322", "@num": "1562", "#text": "Code général des impôts, CGI. - art. 1562 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051764897", "@num": "286", "#text": "Code général des impôts, CGI. - art. 286 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046195635", "@num": "289 bis", "#text": "Code général des impôts, CGI. - art. 289 bis (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044989165", "@num": "54 septies", "#text": "Code général des impôts, CGI. - art. 54 septies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873750", "@num": "99", "#text": "Code général des impôts, CGI. - art. 99 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668407", "@num": "286 I", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038668387", "@num": "286 J", "#text": "Code général des impôts, annexe 2, CGIAN2. - art. 286 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298854", "@num": "111-0 E", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298856", "@num": "111-0 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006298857", "@num": "111-0 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256471", "@num": "111-0 HB", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 HB (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000030256473", "@num": "111-0 HC", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 111-0 HC (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297085", "@num": "181", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 181 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297089", "@num": "182", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 182 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296654", "@num": "38 sexdecies P", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 38 sexdecies P (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042000924", "@num": "84 B", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 84 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047560572", "@num": "96 F", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 F (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047560563", "@num": "96 F bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 F bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361033", "@num": "96 G", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 G (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027361041", "@num": "96 I", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 96 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006296971", "@num": "98 bis", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 98 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301571", "@num": "121 KL ter", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 121 KL ter (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301660", "@num": "137", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 137 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301670", "@num": "145", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 145 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301216", "@num": "17", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301220", "@num": "17 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623766", "@num": "17 D", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 17 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000023103009", "@num": "29 E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 29 E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300373", "@num": "41 quater", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 41 quater (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301332", "@num": "50 sexies H", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50 sexies H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024530915", "@num": "50-0 A", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042147351", "@num": "50-0 A bis", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-0 A bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024526467", "@num": "50-00 I", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 I (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000024526469", "@num": "50-00 J", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 50-00 J (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006301517", "@num": "93 H quater E", "#text": "Code général des impôts, annexe 4, CGIAN4. - art. 93 H quater E (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000049642395", "@num": "58 R", "#text": "Code général des impôts, annexe III, CGIANIII. - art. 58 R (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051821540", "@num": "56 AM", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 AM (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000051829377", "@num": "56 J quaterdecies", "#text": "Code général des impôts, annexe IV, CGIANIV. - art. 56 J quaterdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000027007531", "@num": "L152-3", "#text": "Code monétaire et financier - art. L152-3 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006072026", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020431168", "@num": "D666-19", "#text": "Code rural - art. D666-19 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071367", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031960071", "@num": "A102 B-1", "#text": "Livre des procédures fiscales - art. A102 B-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028419224", "@num": "L102 B", "#text": "Livre des procédures fiscales - art. L102 B (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026949904", "@num": "L102 C", "#text": "Livre des procédures fiscales - art. L102 C (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006314943", "@num": "L13", "#text": "Livre des procédures fiscales - art. L13", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315890", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315148", "@num": "L96 A", "#text": "Livre des procédures fiscales - art. L96 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316222", "@num": "R80 F-3", "#text": "Livre des procédures fiscales - art. 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Lorsqu'ils sont établis ou reçus sur support informatique, ces livres, registres, documents ou pièces doivent être conservés sous cette forme pendant le délai prévu au premier alinéa du présent I.

Les pièces justificatives relatives à des opérations ouvrant droit à une déduction en matière de taxes sur le chiffre d'affaires sont conservées pendant le délai prévu au premier alinéa.

" } }, "LEGIARTI000053100915": { "META": { "META_SPEC": { "META_ARTICLE": { "TYPE": "ENTIEREMENT_MODIF", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2999-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000053100915", "URL": "article/LEGI/ARTI/00/00/53/10/09/LEGIARTI000053100915.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "LEGISCTA000053107659", "#text": "Code des impositions sur les biens et services - Chapitre II : BIENS D'OCCASION ET OBJETS D'ART,... (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGISCTA000053107344", "#text": "Code des impositions sur les biens et services - Chapitre II : COMMERCE INTRA-EUROPÉEN DE MOYENS... 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L245-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107800", "@num": "L245-10", "#text": "Code des impositions sur les biens et services - art. L245-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107802", "@num": "L245-11", "#text": "Code des impositions sur les biens et services - art. L245-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107804", "@num": "L245-12", "#text": "Code des impositions sur les biens et services - art. L245-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107807", "@num": "L245-13", "#text": "Code des impositions sur les biens et services - art. L245-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107809", "@num": "L245-14", "#text": "Code des impositions sur les biens et services - art. L245-14 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107813", "@num": "L245-15", "#text": "Code des impositions sur les biens et services - art. L245-15 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107815", "@num": "L245-16", "#text": "Code des impositions sur les biens et services - art. L245-16 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107817", "@num": "L245-17", "#text": "Code des impositions sur les biens et services - art. L245-17 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107821", "@num": "L245-18", "#text": "Code des impositions sur les biens et services - art. L245-18 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107823", "@num": "L245-19", "#text": "Code des impositions sur les biens et services - art. L245-19 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107775", "@num": "L245-2", "#text": "Code des impositions sur les biens et services - art. L245-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107825", "@num": "L245-20", "#text": "Code des impositions sur les biens et services - art. L245-20 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107829", "@num": "L245-21", "#text": "Code des impositions sur les biens et services - art. L245-21 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107835", "@num": "L245-22", "#text": "Code des impositions sur les biens et services - art. L245-22 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107837", "@num": "L245-23", "#text": "Code des impositions sur les biens et services - art. L245-23 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107839", "@num": "L245-24", "#text": "Code des impositions sur les biens et services - art. L245-24 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107843", "@num": "L245-25", "#text": "Code des impositions sur les biens et services - art. L245-25 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107845", "@num": "L245-26", "#text": "Code des impositions sur les biens et services - art. L245-26 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107850", "@num": "L245-27", "#text": "Code des impositions sur les biens et services - art. L245-27 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107852", "@num": "L245-28", "#text": "Code des impositions sur les biens et services - art. L245-28 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107854", "@num": "L245-29", "#text": "Code des impositions sur les biens et services - art. L245-29 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107777", "@num": "L245-3", "#text": "Code des impositions sur les biens et services - art. L245-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107856", "@num": "L245-30", "#text": "Code des impositions sur les biens et services - art. L245-30 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107858", "@num": "L245-31", "#text": "Code des impositions sur les biens et services - art. L245-31 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107779", "@num": "L245-4", "#text": "Code des impositions sur les biens et services - art. L245-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107783", "@num": "L245-5", "#text": "Code des impositions sur les biens et services - art. L245-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107786", "@num": "L245-6", "#text": "Code des impositions sur les biens et services - art. L245-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107788", "@num": "L245-7", "#text": "Code des impositions sur les biens et services - art. L245-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107790", "@num": "L245-8", "#text": "Code des impositions sur les biens et services - art. L245-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107792", "@num": "L245-9", "#text": "Code des impositions sur les biens et services - art. L245-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107865", "@num": "L246-1", "#text": "Code des impositions sur les biens et services - art. L246-1 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107893", "@num": "L246-10", "#text": "Code des impositions sur les biens et services - art. L246-10 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107895", "@num": "L246-11", "#text": "Code des impositions sur les biens et services - art. L246-11 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107897", "@num": "L246-12", "#text": "Code des impositions sur les biens et services - art. L246-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107867", "@num": "L246-2", "#text": "Code des impositions sur les biens et services - art. L246-2 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107870", "@num": "L246-3", "#text": "Code des impositions sur les biens et services - art. L246-3 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107873", "@num": "L246-4", "#text": "Code des impositions sur les biens et services - art. L246-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107877", "@num": "L246-5", "#text": "Code des impositions sur les biens et services - art. L246-5 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107881", "@num": "L246-6", "#text": "Code des impositions sur les biens et services - art. L246-6 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107883", "@num": "L246-7", "#text": "Code des impositions sur les biens et services - art. L246-7 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107887", "@num": "L246-8", "#text": "Code des impositions sur les biens et services - art. L246-8 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000053107889", "@num": "L246-9", "#text": "Code des impositions sur les biens et services - art. L246-9 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000044595989", "@typelien": "CREE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000053100136", "@fin": "2999-01-01", "#text": "Annexe", "@debut": "2025-12-21" } ] }, "@cid": "JORFTEXT000053091516", "@nor": "ECOE2528369R", "@num": "2025-1247", "@nature": "ORDONNANCE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Ordonnance n° 2025-1247 du 17 décembre 2025 portant recodification de la taxe sur la valeur ajoutée et diverses modifications du code des impositions sur les biens et services", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000053091516", "@c_titre_court": "Ordonnance n°2025-1247 du 17 décembre 2025" }, { "@fin": "2999-01-01", "#text": "Ordonnance n° 2025-1247 du 17 décembre 2025 portant recodification de la taxe sur la valeur ajoutée et diverses modifications du code des impositions sur les biens et services", "@debut": "2025-12-21", "@id_txt": "LEGITEXT000053099709", "@c_titre_court": "Ordonnance n°2025-1247 du 17 décembre 2025" } ], "@ministere": "Ministère de l'économie, des finances et de la souveraineté industrielle, énergétique et numérique", "@date_publi": "2025-12-20", "@date_signature": "2025-12-17", "@num_parution_jo": "0298" } }, "VERSIONS": { "VERSION": [ { "LIEN_ART": { "@id": "LEGIARTI000053100915", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "LEGI" } }, { "LIEN_ART": { "@id": "JORFARTI000053091765", "@fin": "2999-01-01", "@debut": "2999-01-01", "@origine": "JORF" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A créé les dispositions suivantes :

- Code des impositions sur les biens et services
\n Sct. Livre II : TAXE SUR LA VALEUR AJOUTÉE, Art. L200-1, Sct. Titre Ier : RÉGIME GÉNÉRAL, Sct. Chapitre Ier : CHAMP D'APPLICATION, Art. L211-1, Sct. Section 1 : Principes de taxation, Art. L211-2, Art. L211-3, Art. L211-4, Art. L211-5, Art. L211-6, Art. L211-7, Art. L211-8, Sct. Section 2 : Opérations relevant d'activités économiques, Art. L211-9, Sct. Sous-section 1 : Opérations effectuées à titre onéreux, Sct. Paragraphe 1 : Eléments caractéristiques, Art. L211-10, Art. L211-11, Art. L211-12, Art. L211-13, Sct. Paragraphe 2 : Etendue, Art. L211-14, Art. L211-15, Art. L211-16, Sct. Sous-section 2 : Exercice d'une activité économique, Art. L211-17, Art. L211-18, Art. L211-19, Art. L211-20, Sct. Sous-section 3 : Assujettis et autres parties aux opérations relevant d'activités économiques, Art. L211-21, Art. L211-22, Art. L211-23, Art. L211-24, Art. L211-25, Art. L211-26, Sct. Sous-section 4 : Lieux d'exercice d'une activité, Art. L211-27, Art. L211-28, Art. L211-29, Art. L211-30, Art. L211-31, Art. L211-32, Sct. Section 3 : Opérations imposables, Sct. Sous-section 1 : Livraisons de biens, Sct. Paragraphe 1 : Dispositions générales, Art. L211-33, Art. L211-34, Art. L211-35, Art. L211-36, Sct. Paragraphe 2 : Livraisons de biens avec transport, Art. L211-37, Art. L211-38, Art. L211-39, Art. L211-40, Art. L211-41, Sct. Paragraphe 3 : Opérations assimilées, Art. L211-42, Art. L211-43, Art. L211-44, Art. L211-45, Art. L211-46, Sct. Sous-section 2 : Prestations de services, Art. L211-47, Art. L211-48, Art. L211-49, Art. L211-50, Art. L211-51, Sct. Sous-section 3 : Acquisitions intra-européennes de biens, Art. L211-52, Art. L211-53, Sct. Sous-section 4 : Importations de biens, Sct. Paragraphe 1 : Dispositions générales, Art. L211-54, Art. L211-55, Art. L211-56, Sct. Paragraphe 2 : Régimes d'exonération, Art. L211-57, Art. L211-58, Art. L211-59, Art. L211-60, Art. L211-61, Art. L211-62, Art. L211-63, Sct. Section 4 : Lieu des opérations, Art. L211-64, Sct. Sous-section 1 : Opérations portant sur les biens, Art. L211-65, Art. L211-66, Art. L211-67, Art. L211-68, Art. L211-69, Art. L211-70, Sct. Sous-section 2 : Prestations de services, Sct. Paragraphe 1 : Dispositions communes, Art. L211-71, Art. L211-72, Art. L211-73, Art. L211-74, Sct. Paragraphe 2 : Services de transports, Art. L211-75, Art. L211-76, Art. L211-77, Art. L211-78, Sct. Paragraphe 3 : Location de moyens de transport, Art. L211-79, Art. L211-80, Art. L211-81, Art. L211-82, Art. L211-83, Art. L211-84, Sct. Paragraphe 4 : Restauration, Art. L211-85, Sct. Paragraphe 5 : Activités culturelles, artistiques, sportives, scientifiques, éducatives ou de divertissement, Art. L211-86, Art. L211-87, Art. L211-88, Sct. Paragraphe 6 : Services attachés à des biens immeubles et biens meubles corporels, Art. L211-89, Art. L211-90, Sct. Paragraphe 7 : Autres services, Art. L211-91, Sct. Sous-Paragraphe 1 : Dispositions générales, Art. L211-92, Art. L211-93, Art. L211-94, Art. L211-95, Sct. Sous-Paragraphe 2 : Dispositions spécifiques aux services fournis à des particuliers qui résident en territoire tiers, Art. L211-96, Art. L211-97, Art. L211-98, Sct. Section 5 : Déduction de la taxe, Sct. Sous-section 1 : Principes de la déduction, Art. L211-99, Art. L211-100, Art. L211-101, Sct. Sous-section 2 : Opérations d'aval et d'amont, Art. L211-102, Art. L211-103, Art. L211-104, Art. L211-105, Sct. Sous-section 3 : Opérations, biens et services et intrants grevés de taxe, Art. L211-106, Art. L211-107, Art. L211-108, Art. L211-109, Art. L211-110, Art. L211-111, Art. L211-112, Art. L211-113, Sct. Sous-section 4 : Exclusions du droit à déduction, Sct. Paragraphe 1 : Dispositions communes, Art. L211-114, Art. L211-115, Sct. Paragraphe 2 : Exclusions à raison de l'utilisation des biens ou services, Art. L211-116, Art. L211-117, Art. L211-118, Sct. Paragraphe 3 : Exclusions à raison de la nature des biens ou services, Art. L211-119, Art. L211-120, Art. L211-121, Art. L211-122, Art. L211-123, Sct. Section 6 : Dispositifs particuliers, Sct. Sous-section 1 : Règles particulières d'assujettissement, Sct. Paragraphe 1 : Intermédiation, Art. L211-124, Art. L211-125, Art. L211-126, Art. L211-127, Sct. Paragraphe 2 : Bons à usage unique ou à usages multiples, Art. L211-128, Art. L211-129, Art. L211-130, Art. L211-131, Sct. Paragraphe 3 : Transmission d'une activité économique autonome, Art. L211-132, Art. L211-133, Sct. Paragraphe 4 : Exemptions de certaines activités des collectivités territoriales, Art. L211-134, Art. L211-135, Sct. Sous-section 2 : Simplifications de la taxation de certains échanges intra-européens, Sct. Paragraphe 1 : Infrastructures transfrontalières, Art. L211-136, Art. L211-137, Sct. Paragraphe 2 : Présence temporaire de biens au lieu de destination, Art. L211-138, Art. L211-139, Art. L211-140, Art. L211-141, Art. L211-142, Art. L211-143, Sct. Paragraphe 3 : Régime de stocks sous contrat de dépôt, Art. L211-144, Art. L211-145, Art. L211-146, Art. L211-147, Art. L211-148, Sct. Sous-section 3 : Opérations intervenant au cours d'un transport de biens, Sct. Paragraphe 1 : Importation au cours du transport imputé à une livraison de biens, Sct. Sous-Paragraphe 1 : Dispositions générales, Art. L211-149, Art. L211-150, Art. L211-151, Sct. Sous-Paragraphe 2 : Biens importés en transit, Art. L211-152, Art. L211-153, Art. L211-154, Art. L211-155, Sct. Paragraphe 2 : Succession de livraisons de biens au cours d'un transport intra-européen, Art. L211-156, Art. L211-157, Art. L211-158, Sct. Paragraphe 3 : Opérations à bord des moyens de transport de passagers, Art. L211-159, Art. L211-160, Art. L211-161, Art. L211-162, Sct. Sous-section 4 : Commerce à distance, Sct. Paragraphe 1 : Ventes à distance de biens, Art. L211-163, Art. L211-164, Art. L211-165, Art. L211-166, Art. L211-167, Art. L211-168, Sct. Paragraphe 2 : Services numériques, Art. L211-169, Art. L211-170, Art. L211-171, Art. L211-172, Sct. Paragraphe 3 : Facilitateurs numériques, Art. L211-173, Art. L211-175, Art. L211-176, Art. L211-179, Sct. Sous-section 5 : Mécanismes d'ajustement des montants de taxe à déduire, Art. L211-181, Sct. Paragraphe 1 : Opérations internes de régularisation, Art. L211-182, Art. L211-183, Sct. Paragraphe 2 : Cessions de biens sans contrepartie ou avec une contrevaleur très minorée, Art. L211-184, Art. L211-185, Art. L211-186, Art. L211-187, Art. L211-188, Art. L211-189, Sct. Chapitre II : FAIT GÉNÉRATEUR, Art. L212-1, Sct. Section 1 : Dispositions générales, Art. L212-2, Art. L212-3, Sct. Section 2 : Opérations continues ou récurrentes, Art. L212-4, Art. L212-5, Art. L212-6, Art. L212-7, Sct. Section 3 : Commerce à distance, Art. L212-8, Sct. Section 4 : Facturation irrégulière, Art. L212-9, Sct. Chapitre III : MONTANT DE LA TAXE SUR LA VALEUR AJOUTÉE, Art. L213-1, Sct. Section 1 : Règles de calcul, Sct. Sous-section 1 : Principes, Art. L213-2, Art. L213-3, Sct. Sous-section 2 : Dérogations spécifiques à certains biens et services, Art. L213-4, Art. L213-5, Art. L213-6, Art. L213-7, Art. L213-8, Sct. Sous-section 3 : Exonérations spécifiques aux échanges intra-européens et internationaux, Art. L213-9, Sct. Paragraphe 1 : Définition des biens personnels et des biens à emporter dans les bagages des voyageurs, Art. L213-10, Art. L213-11, Sct. Paragraphe 2 : Biens et services consommés hors du territoire de taxation, Sct. Sous-Paragraphe 1 : Biens transférés hors du territoire de taxation, Art. L213-12, Art. L213-13, Art. L213-14, Art. L213-15, Art. L213-16, Sct. Sous-Paragraphe 2 : Opérations préalables au transfert de biens hors du territoire de taxation, Art. L213-17, Art. L213-18, Art. L213-19, Art. L213-20, Art. L213-21, Art. L213-22, Art. L213-23, Sct. Sous-Paragraphe 3 : Services d'intermédiation et services d'assurance ou financiers, Art. L213-24, Art. L213-25, Sct. Paragraphe 3 : Opérations liées au dédouanement et opérations internes à l'Union européenne assimilées, Art. L213-26, Art. L213-27, Art. L213-28, Art. L213-29, Sct. Paragraphe 4 : Opérations intercalaires grevées de taxe intégralement déductible, Art. L213-31, Art. L213-32, Sct. Paragraphe 5 : Franchises lors de l'introduction sur le territoire de taxation, Sct. Sous-Paragraphe 1 : Biens personnels des particuliers et assimilés, Art. L213-33, Art. L213-34, Art. L213-35, Art. L213-36, Sct. Sous-Paragraphe 2 : Bien propres aux activités économiques ou assimilées, Art. L213-37, Art. L213-38, Art. L213-39, Art. L213-40, Art. L213-41, Sct. Sous-Paragraphe 3 : Biens propres à certaines activités d'intérêt général, Art. L213-42, Art. L213-43, Art. L213-44, Art. L213-45, Art. L213-46, Sct. Sous-Paragraphe 4 : Autres biens accessoires ou de faible valeur, Art. L213-47, Art. L213-48, Art. L213-49, Sct. Sous-section 4 : Régimes d'exonération, Sct. Paragraphe 1 : Opérations exonérées, Art. L213-50, Art. L213-51, Sct. Paragraphe 2 : Sortie du régime, Art. L213-52, Art. L213-53, Art. L213-54, Sct. Section 2 : Base d'imposition, Art. L213-55, Sct. Sous-section 1 : Eléments constitutifs, Sct. Paragraphe 1 : Opérations effectuées à titre onéreux, Art. L213-56, Art. L213-57, Art. L213-58, Sct. Paragraphe 2 : Opérations assimilées aux opérations effectuées à titre onéreux, Art. L213-59, Art. L213-60, Art. L213-61, Art. L213-62, Art. L213-63, Sct. Paragraphe 3 : Importations de biens, Art. L213-64, Art. L213-65, Sct. Sous-section 2 : Impositions autres que la taxe sur la valeur ajoutée et autres prélèvements obligatoires, Art. L213-66, Art. L213-67, Sct. Sous-section 3 : Frais accessoires, Art. L213-68, Art. L213-69, Sct. Sous-section 4 : Réductions de prix, Art. L213-70, Art. L213-71, Art. L213-72, Sct. Sous-section 5 : Remboursement de frais, Art. L213-73, Art. L213-74, Sct. Sous-section 6 : Contreparties se rapportant à plusieurs opérations, Art. L213-75, Art. L213-76, Sct. Sous-section 7 : Conversion des devises étrangères en euros, Art. L213-77, Sct. Section 3 : Exonérations dérogatoires, Art. L213-78, Sct. Sous-section 1 : Limitation des rémanences, Art. L213-79, Art. L213-80, Sct. Sous-section 2 : Activités économiques d'intérêt général, Sct. Paragraphe 1 : Critères d'exonération communs à certaines activités, Sct. Sous-Paragraphe 1 : Critères tenant aux organismes, Art. L213-81, Art. L213-82, Sct. Sous-Paragraphe 2 : Critères tenant aux opérations, Art. L213-83, Art. L213-84, Art. L213-85, Art. L213-86, Sct. Paragraphe 2 : Enseignement et formation, Sct. Sous-Paragraphe 1 : Enseignement scolaire et assimilé, Art. L213-87, Art. L213-88, Art. L213-89, Art. L213-90, Art. L213-91, Sct. Sous-Paragraphe 2 : Apprentissage et formation professionnelle, Art. L213-92, Art. L213-93, Art. L213-94, Sct. Paragraphe 3 : Santé, Art. L213-95, Art. L213-96, Art. L213-97, Art. L213-98, Art. L213-99, Art. L213-100, Art. L213-101, Sct. Paragraphe 4 : Aide sociale, Sct. Sous-Paragraphe 1 : Dispositions générales, Art. L213-102, Art. L213-103, Art. L213-104, Art. L213-105, Art. L213-106, Sct. Sous-Paragraphe 2 : Services à la personne, Art. L213-107, Art. L213-108, Sct. Sous-Paragraphe 3 : Insertion par le travail, Art. L213-109, Art. L213-110, Sct. Sous-Paragraphe 4 : Autres services de protection et d'accompagnement, Art. L213-111, Art. L213-112, Art. L213-113, Sct. Paragraphe 5 : Sport et culture, Art. L213-114, Art. L213-115, Art. L213-116, Art. L213-117, Art. L213-118, Sct. Paragraphe 6 : Représentation d'intérêts collectifs, Art. L213-119, Art. L213-120, Sct. Paragraphe 7 : Services postaux et timbres, Art. L213-121, Art. L213-122, Art. L213-123, Sct. Paragraphe 8 : Distribution d'eau par des communes de petite taille, Art. L213-124, Sct. Paragraphe 9 : Opérations effectuées au bénéfice de certaines activités d'intérêt général, Sct. Sous-Paragraphe 1 : Groupements de moyens, Art. L213-125, Art. L213-126, Sct. Sous-Paragraphe 2 : Manifestations en vue de lever des fonds, Art. L213-127, Sct. Sous-Paragraphe 3 : Assistance spirituelle, Art. L213-128, Sct. Sous-section 3 : Autres activités économiques, Sct. Paragraphe 1 : Assurance, Art. L213-129, Art. L213-130, Art. L213-131, Sct. Paragraphe 2 : Opérations financières, Sct. Sous-Paragraphe 1 : Dispositions générales, Art. L213-132, Art. L213-133, Art. L213-134, Art. L213-135, Art. L213-136, Sct. Sous-Paragraphe 2 : Crédits et garanties, Art. L213-137, Art. L213-138, Art. L213-139, Sct. Sous-Paragraphe 3 : Transferts d'argent et de monnaie, Art. L213-140, Art. L213-141, Sct. Sous-Paragraphe 4 : Commerce de titres et gestion de fonds, Art. L213-142, Art. L213-143, Art. L213-144, Sct. Paragraphe 3 : Jeux d'argent et de hasard, Art. L213-145, Sct. Paragraphe 4 : Activités diverses, Art. L213-146, Art. L213-147, Art. L213-148, Art. L213-149, Sct. Section 4 : Taux, Sct. Sous-section 1 : Niveaux des taux, Art. L213-150, Art. L213-151, Art. L213-152, Art. L213-153, Art. L213-154, Art. L213-155, Sct. Sous-section 2 : Alimentation et agriculture, Sct. Paragraphe 1 : Dispositions communes, Art. L213-156, Art. L213-157, Sct. Paragraphe 2 : Alimentation humaine et animale, Art. L213-158, Art. L213-159, Art. L213-160, Art. L213-161, Art. L213-162, Art. L213-163, Art. L213-164, Art. L213-165, Art. L213-166, Sct. Paragraphe 3 : Production agricole et assimilée, Art. L213-167, Art. L213-168, Art. L213-169, Art. L213-170, Art. L213-171, Art. L213-172, Art. L213-173, Art. L213-174, Sct. Sous-section 3 : Santé et aide à domicile, Sct. Paragraphe 1 : Produits pharmaceutiques, Art. L213-175, Art. L213-176, Art. L213-177, Art. L213-178, Art. L213-179, Art. L213-180, Sct. Paragraphe 2 : Equipements, appareils et articles médicaux, Art. L213-181, Art. L213-182, Art. L213-183, Art. L213-184, Art. L213-185, Sct. Paragraphe 3 : Aide à domicile et soins aux personnes, Art. L213-186, Art. L213-187, Art. L213-188, Art. L213-189, Sct. Sous-section 4 : Energies, transports, environnement, Sct. Paragraphe 1 : Energies, Art. L213-190, Art. L213-191, Art. L213-192, Art. L213-193, Art. L213-194, Sct. Paragraphe 2 : Transports, Art. L213-195, Sct. Sous-Paragraphe 1 : Transport de personnes, Art. L213-196, Art. L213-197, Art. L213-198, Art. L213-199, Art. L213-200, Sct. Sous-Paragraphe 2 : Transports de biens, Art. L213-201, Art. L213-202, Art. L213-203, Art. L213-204, Sct. Paragraphe 3 : Environnement, Art. L213-205, Art. L213-206, Art. L213-207, Art. L213-208, Art. L213-209, Art. L213-210, Sct. Sous-section 5 : Communications, culture, loisirs, Sct. Paragraphe 1 : Presse écrite, Art. L213-211, Art. L213-212, Art. L213-213, Art. L213-214, Art. L213-215, Art. L213-216, Art. L213-217, Sct. Paragraphe 2 : Produits culturels, Art. L213-218, Art. L213-219, Art. L213-220, Art. L213-221, Art. L213-222, Art. L213-223, Art. L213-224, Sct. Paragraphe 3 : Droits sur les œuvres de l'esprit, Art. L213-225, Art. L213-226, Art. L213-227, Art. L213-228, Sct. Paragraphe 4 : Spectacles, Art. L213-229, Art. L213-230, Art. L213-231, Art. L213-232, Art. L213-233, Art. L213-234, Art. L213-235, Art. L213-236, Sct. Paragraphe 5 : Autres activités culturelles et de loisirs, Art. L213-237, Art. L213-238, Art. L213-239, Art. L213-240, Sct. Paragraphe 6 : Exclusions relatives à la protection de la jeunesse, Art. L213-241, Art. L213-242, Art. L213-243, Sct. Sous-section 6 : Logement, Sct. Paragraphe 1 : Définitions, Art. L213-244, Art. L213-245, Sct. Paragraphe 2 : Taux applicables, Art. L213-246, Art. L213-247, Art. L213-248, Art. L213-249, Art. L213-250, Sct. Sous-section 7 : Hébergement et restauration, Sct. Paragraphe 1 : Services spécifiques à certains publics, Art. L213-251, Art. L213-252, Art. L213-253, Art. L213-254, Art. L213-255, Art. L213-256, Art. L213-257, Art. L213-258, Sct. Paragraphe 2 : Services pour tout public, Art. L213-259, Art. L213-260, Art. L213-261, Art. L213-262, Art. L213-263, Art. L213-264, Sct. Section 5 : Taxe déductible, Sct. Sous-section 1 : Déduction intégrale, Art. L213-265, Sct. Sous-section 2 : Déduction partielle, Sct. Paragraphe 1 : Dispositions communes, Art. L213-266, Art. L213-267, Art. L213-268, Sct. Paragraphe 2 : Dépenses mutualisées entre activités économiques et non économiques, Art. L213-269, Art. L213-270, Sct. Paragraphe 3 : Dépenses mutualisées entre opérations non exonérées et exonérées, Art. L213-271, Art. L213-272, Art. L213-273, Art. L213-274, Art. L213-275, Sct. Paragraphe 4 : Sectorisation d'activités ou géographique, Art. L213-276, Art. L213-277, Art. L213-278, Art. L213-279, Art. L213-280, Art. L213-281, Sct. Sous-section 3 : Dispositions spécifiques aux biens d'investissement, Sct. Paragraphe 1 : Dispositions générales, Art. L213-282, Art. L213-283, Art. L213-284, Art. L213-285, Art. L213-286, Sct. Paragraphe 2 : Modifications de l'utilisation et réaffectations, Sct. Sous-Paragraphe 1 : Dispositions communes, Art. L213-287, Art. L213-288, Art. L213-289, Art. L213-290, Art. L213-291, Sct. Sous-Paragraphe 2 : Modifications de l'utilisation, Art. L213-292, Art. L213-293, Art. L213-294, Sct. Sous-Paragraphe 3 : Réaffectations, Art. L213-295, Art. L213-296, Art. L213-297, Art. L213-298, Art. L213-299, Art. L213-300, Art. L213-301, Art. L213-302, Sct. Chapitre IV : EXIGIBILITÉ, Art. L214-1, Sct. Section 1 : Taxe due, Sct. Sous-section 1 : Opérations portant sur des biens, Art. L214-2, Art. L214-3, Art. L214-4, Art. L214-5, Sct. Sous-section 2 : Prestations de services, Art. L214-6, Art. L214-7, Sct. Sous-section 3 : Option pour les débits, Art. L214-9, Art. L214-10, Sct. Sous-section 4 : Régularisations, Art. L214-11, Sct. Paragraphe 1 : Dispositions générales, Art. L214-12, Art. L214-13, Art. L214-14, Sct. Paragraphe 2 : Dispositions particulières, Art. L214-15, Art. L214-16, Art. L214-17, Art. L214-18, Art. L214-19, Sct. Section 2 : Taxe déductible, Sct. Sous-section 1 : Dispositions générales, Art. L214-20, Art. L214-21, Art. L214-22, Art. L214-23, Sct. Sous-section 2 : Régularisations, Art. L214-24, Art. L214-25, Art. L214-26, Art. L214-27, Sct. Chapitre V : PERSONNES SOUMISES AUX OBLIGATIONS FISCALES, Sct. Section 1 : Redevables, Sct. Sous-section 1 : Dispositions générales, Art. L215-1, Art. L215-2, Art. L215-3, Sct. Sous-section 2 : Opérations fournies depuis l'étranger, Art. L215-4, Art. L215-5, Sct. Sous-section 3 : Cas particuliers d'opérations qui ne sont pas fournis depuis l'étranger, Art. L215-6, Art. L215-7, Art. L215-8, Art. L215-9, Art. L215-10, Sct. Sous-section 4 : Cas de fraudes, Art. L215-11, Art. L215-12, Sct. Sous-section 5 : Importations de biens, Sct. Paragraphe 1 : Cas général, Art. L215-13, Art. L215-14, Art. L215-15, Art. L215-16, Art. L215-17, Sct. Paragraphe 2 : Ventes à distance de biens importés, Art. L215-18, Art. L215-19, Art. L215-20, Art. L215-21, Art. L215-22, Sct. Paragraphe 3 : Sortie de régime d'exonération, Art. L215-23, Art. L215-24, Art. L215-25, Sct. Section 2 : Entités soumises à identification, Art. L215-26, Art. L215-27, Sct. Section 3 : Représentants fiscaux, Sct. Sous-section 1 : Représentation fiscale totale, Art. L215-28, Art. L215-29, Sct. Sous-section 2 : Mandat fiscal ponctuel, Art. L215-30, Art. L215-31, Art. L215-32, Art. L215-33, Sct. Sous-section 3 : Représentation en cas de recours à un guichet unique européen, Art. L215-34, Art. L215-35, Art. L215-36, Art. L215-37, Sct. Section 4 : Autres personnes soumises aux obligations fiscales, Art. L215-39, Art. L215-40, Art. L215-41, Sct. Chapitre VI : CONSTATATION DE LA TAXE SUR LA VALEUR AJOUTÉE, Art. L216-1, Sct. Section 1 : Éléments à constater, Sct. Sous-section 1 : Taxe due, Sct. Paragraphe 1 : Base imposable, Art. L216-2, Art. L216-3, Art. L216-4, Sct. Paragraphe 2 : Montant constaté en fonction de l'exigibilité, Art. L216-5, Art. L216-6, Art. L216-7, Sct. Paragraphe 3 : Echanges intra-européens, Sct. Sous-Paragraphe 1 : Constatation en cas de manquements aux obligations formelles, Art. L216-8, Art. L216-9, Sct. Sous-Paragraphe 2 : Schémas d'opérations dits « triangulaires », Art. L216-10, Art. L216-11, Art. L216-12, Sct. Paragraphe 4 : Constatation sur la base d'attestations ou pour les emballages consignés, Art. L216-13, Art. L216-14, Art. L216-15, Sct. Sous-section 2 : Taxe déductible, Sct. Paragraphe 1 : Existence et étendue de la déduction, Art. L216-16, Art. L216-17, Art. L216-19, Art. L216-20, Art. L216-21, Sct. Paragraphe 2 : Interdictions de constater un montant déductible, Art. L216-22, Art. L216-23, Sct. Section 2 : Obligations formelles, Sct. Sous-section 1 : Déclarations, Sct. Paragraphe 1 : Dispositions propres aux importations, Art. L216-24, Art. L216-25, Sct. Paragraphe 2 : Dispositions propres aux montants dont le redevable est créancier, Art. L216-26, Art. L216-27, Art. L216-28, Sct. Paragraphe 3 : Guichets uniques européens, Art. L216-29, Art. L216-30, Art. L216-32, Sct. Sous-section 2 : Factures, Sct. Paragraphe 1 : Définition et territorialité, Art. L216-33, Art. L216-34, Art. L216-35, Art. L216-36, Art. L216-37, Sct. Paragraphe 2 : Etendue de l'obligation de facturation, Art. L216-38, Art. L216-39, Art. L216-40, Art. L216-41, Sct. Paragraphe 3 : Mise en œuvre de l'obligation de facturation, Art. L216-42, Art. L216-43, Art. L216-44, Art. L216-45, Art. L216-46, Sct. Sous-section 3 : Fiabilisation des données fiscales, Sct. Paragraphe 1 : Comptabilité, Art. L216-47, Art. L216-48, Sct. Paragraphe 2 : Registres, Art. L216-49, Art. L216-50, Art. L216-51, Art. L216-52, Art. L216-53, Sct. Paragraphe 3 : Transmissions d'informations à l'administration, Art. L216-54, Art. L216-55, Art. L216-56, Sct. Chapitre VII : PAIEMENT DE LA TAXE SUR LA VALEUR AJOUTÉE, Art. L217-1, Sct. Section 1 : Acomptes et guichets uniques européens, Art. L217-2, Art. L217-3, Sct. Section 2 : Solidarités de paiement, Sct. Sous-section 1 : Solidarités de plein droit, Art. L217-4, Art. L217-5, Sct. Sous-section 2 : Solidarités en cas de manquements, Art. L217-6, Art. L217-7, Art. L217-8, Art. L217-9, Sct. Chapitre VIII : CONTRÔLE, RECOUVREMENT, CONTENTIEUX, Art. L218-1, Art. L218-2, Art. L218-3, Art. L218-4, Art. L218-5, Art. L218-6, Sct. Chapitre IX : AFFECTATION, Art. L219-1, Sct. Titre II : RÉGIMES PARTICULIERS TRANSVERSAUX, Sct. Chapitre Ier : BIENS IMMEUBLES ET TRAVAUX IMMOBILIERS, Art. L221-1, Sct. Section 1 : Dispositions générales, Sct. Sous-section 1 : Champ d'application, Sct. Paragraphe 1 : Biens immeubles, Art. L221-2, Art. L221-3, Art. L221-4, Sct. Paragraphe 2 : Catégories d'immeubles, Art. L221-5, Art. L221-6, Art. L221-7, Art. L221-8, Art. L221-9, Art. L221-10, Sct. Paragraphe 3 : Travaux immobiliers, Art. L221-11, Art. L221-12, Art. L221-13, Sct. Sous-section 2 : Fait générateur, Art. L221-14, Sct. Sous-section 3 : Montant de la taxe sur la valeur ajoutée, Sct. Paragraphe 1 : Ventes de terrains non bâtis et d'immeubles anciens, Art. L221-15, Art. L221-16, Art. L221-17, Sct. Paragraphe 2 : Revente de terrains à bâtir ou d'immeubles anciens, Art. L221-18, Art. L221-19, Art. L221-20, Sct. Paragraphe 3 : Locations de logements, Art. L221-21, Art. L221-22, Art. L221-23, Art. L221-24, Art. L221-25, Sct. Paragraphe 4 : Locations de biens immeubles autres que des logements, Art. L221-26, Art. L221-27, Art. L221-28, Art. L221-29, Art. L221-30, Sct. Paragraphe 5 : Taxe déductible pour les biens immeubles d'investissement ou utilisés alors qu'ils sont en stock, Art. L221-31, Art. L221-32, Art. L221-33, Art. L221-34, Sct. Paragraphe 6 : Opérations immobilières en Corse, Art. L221-35, Sct. Sous-section 4 : Autres dispositions, Art. L221-36, Art. L221-37, Art. L221-38, Art. L221-39, Sct. Section 2 : Dispositions propres aux logements relevant de la politique sociale, Sct. Sous-section 1 : Champ d'application, Art. L221-40, Art. L221-41, Sct. Sous-section 2 : Fait générateur, Art. L221-42, Art. L221-43, Sct. Sous-section 3 : Montant de la taxe sur la valeur ajoutée, Sct. Paragraphe 1 : Dispositions communes, Sct. Sous-Paragraphe 1 : Périmètres géographiques et acteurs, Art. L221-44, Art. L221-45, Art. L221-46, Art. L221-47, Art. L221-48, Art. L221-49, Art. L221-50, Art. L221-51, Sct. Sous-Paragraphe 2 : Conditions d'application, Art. L221-52, Art. L221-53, Art. L221-54, Art. L221-55, Sct. Sous-Paragraphe 3 : Taux dérogatoires, Art. L221-56, Art. L221-57, Art. L221-58, Art. L221-59, Art. L221-60, Sct. Paragraphe 2 : Logements locatifs, Sct. Sous-Paragraphe 1 : Catégories de logements, Art. L221-61, Art. L221-62, Art. L221-63, Art. L221-64, Art. L221-65, Art. L221-66, Art. L221-67, Sct. Sous-Paragraphe 2 : Dispositions générales, Art. L221-68, Art. L221-69, Art. L221-70, Art. L221-71, Art. L221-72, Art. L221-73, Art. L221-74, Art. L221-75, Sct. Sous-Paragraphe 3 : Dispositions propres à la transformation de bâtiments, Art. L221-76, Art. L221-77, Art. L221-78, Art. L221-79, Art. L221-80, Art. L221-81, Art. L221-82, Sct. Paragraphe 3 : Accession sociale à la propriété, Art. L221-83, Art. L221-84, Art. L221-85, Art. L221-86, Art. L221-87, Art. L221-88, Art. L221-89, Art. L221-90, Sct. Paragraphe 4 : Secteur social et médico-social, Art. L221-91, Art. L221-92, Art. L221-93, Art. L221-94, Art. L221-95, Art. L221-96, Art. L221-97, Art. L221-98, Art. L221-99, Sct. Sous-section 4 : Autres dispositions, Art. L221-100, Art. L221-101, Art. L221-102, Art. L221-103, Sct. Chapitre II : PETITS ACTEURS DU COMMERCE INTRA-EUROPEEN OU INTERNATIONAL, Sct. Section 1 : Petits acquéreurs intra-européens non taxés, Art. L222-1, Sct. Sous-section 1 : Biens et entités concernés, Art. L222-2, Art. L222-3, Art. L222-4, Art. L222-5, Art. L222-6, Sct. Sous-section 2 : Assimilation à des acquisitions par des particuliers, Art. L222-7, Sct. Section 2 : Petits acquéreurs non identifiés en France, Art. L222-9, Art. L222-10, Art. L222-11, Art. L222-12, Art. L222-13, Sct. Section 3 : Petits vendeurs à distance, Art. L222-14, Sct. Sous-section 1 : Opérations et assujettis concernés, Art. L222-15, Art. L222-16, Art. L222-17, Sct. Sous-section 2 : Taxation au lieu de départ, Art. L222-18, Sct. Section 4 : Importations de colis de faible valeur par des particuliers et personnes assimilées, Art. L222-19, Art. L222-20, Art. L222-21, Art. L222-22, Art. L222-23, Art. L222-24, Art. L222-25, Art. L222-26, Art. L222-27, Sct. Chapitre III : ENTREPRISES FRANCHISÉES, Art. L223-1, Sct. Section 1 : Champ d'application, Sct. Sous-section 1 : Entreprises franchisées, Art. L223-2, Art. L223-3, Art. L223-4, Art. L223-5, Art. L223-6, Art. L223-7, Art. L223-8, Sct. Sous-section 2 : Plafonds de franchise, Sct. Paragraphe 1 : Niveaux, Art. L223-9, Art. L223-10, Art. L223-11, Art. L223-12, Art. L223-13, Sct. Paragraphe 2 : Règles d'évaluation, Art. L223-14, Art. L223-15, Art. L223-16, Art. L223-17, Sct. Sous-section 3 : Opérations soumises à la franchise, Art. L223-18, Art. L223-19, Art. L223-20, Sct. Section 2 : Montant de la taxe sur la valeur ajoutée, Art. L223-21, Art. L223-22, Sct. Section 3 : Autres dispositions, Art. L223-23, Art. L223-24, Sct. Chapitre IV : ASSUJETTI UNIQUE, Art. L224-1, Sct. Section 1 : Champ d'application, Sct. Sous-section 1 : Entités concernées, Art. L224-2, Art. L224-3, Art. L224-4, Art. L224-5, Art. L224-6, Art. L224-7, Art. L224-8, Art. L224-9, Art. L224-10, Sct. Sous-section 2 : Périmètre de l'activité indépendante d'un assujetti unique, Art. L224-11, Art. L224-12, Art. L224-13, Sct. Sous-section 3 : Autres règles particulières, Art. L224-14, Art. L224-15, Art. L224-16, Sct. Section 2 : Fait générateur, Art. L224-17, Art. L224-18, Sct. Section 3 : Montant de la taxe sur la valeur ajoutée, Art. L224-19, Art. L224-20, Art. L224-21, Sct. Section 4 : Autres dispositions, Art. L224-22, Art. L224-23, Art. L224-24, Art. L224-25, Art. L224-26, Sct. Titre III : RÉGIMES SPÉCIFIQUES AUX ÉCHANGES INTRA-EUROPÉENS OU INTERNATIONAUX DE CERTAINS BIENS, Sct. Chapitre Ier : COMMERCE INTERNATIONAL PAR TRANSPORT AERIEN OU PAR NAVIGATION EN DEHORS DES EAUX TERRITORIALES, Art. L231-1, Sct. Section 1 : Champ d'application, Sct. Sous-section 1 : Biens concernés, Art. L231-2, Art. L231-3, Art. L231-4, Art. L231-5, Sct. Sous-section 2 : Taxation au lieu de départ et opération de régularisation, Art. L231-6, Art. L231-7, Sct. Section 2 : Montant de la taxe sur la valeur ajoutée, Art. L231-8, Art. L231-9, Art. L231-10, Art. L231-11, Art. L231-12, Sct. Section 3 : Personnes soumises aux obligations fiscales et constatation de la taxe sur la valeur ajoutée, Art. L231-13, Art. L231-14, Sct. Chapitre II : COMMERCE INTRA-EUROPÉEN DE MOYENS DE TRANSPORT NEUFS, Art. L232-1, Sct. Section 1 : Champ d'application, Sct. Sous-section 1 : Biens concernés, Art. L232-2, Art. L232-3, Sct. Sous-section 2 : Taxation des opérations effectuées par des particuliers et personnes assimilées, Art. L232-4, Art. L232-5, Art. L232-6, Art. L232-7, Sct. Section 2 : Fait générateur, Art. L232-8, Sct. Section 3 : Montant de la taxe sur la valeur ajoutée, Art. L232-9, Art. L232-10, Sct. Section 4 : Personnes soumises aux obligations fiscales et constatation de la taxe, Art. L232-11, Art. L232-12, Art. L232-13, Sct. Chapitre III : RELATIONS INTERNATIONALES, Art. L233-1, Sct. Section 1 : Champ d'application, Sct. Sous-section 1 : Entités, biens et services concernés, Art. L233-2, Art. L233-3, Art. L233-4, Art. L233-5, Sct. Sous-section 2 : Assimilation à des acquisitions par des particuliers, Art. L233-6, Art. L233-8, Sct. Section 2 : Montant de la taxe sur la valeur ajoutée, Sct. Sous-section 1 : Relations diplomatiques ou assimilées, Art. L233-9, Art. L233-10, Sct. Sous-section 2 : Décorations et récompenses honorifiques dans le cadre des relations avec les territoires tiers, Art. L233-11, Art. L233-12, Art. L233-13, Art. L233-14, Sct. Sous-section 3 : Cadeaux et visites officiels, Art. L233-15, Art. L233-16, Art. L233-17, Art. L233-18, Art. L233-19, Sct. Section 3 : Constatation, Art. L233-20, Art. L233-21, Art. L233-22, Art. L233-23, Sct. Section 4 : Autres dispositions, Art. L233-24, Art. L233-25, Sct. Chapitre IV : EFFORTS DE DÉFENSE COMMUNS À PLUSIEURS ÉTATS MEMBRES DE L'UNION EUROPÉENNE, Art. L234-1, Sct. Section 1 : Champ d'application, Sct. Sous-section 1 : Forces armées éligibles et biens et services qui leur sont nécessaires, Art. L234-2, Art. L234-3, Sct. Sous-section 2 : Assimilation à des acquisitions par des particuliers, Art. L234-4, Art. L234-6, Sct. Sous-section 3 : Opération de régularisation, Art. L234-7, Sct. Section 2 : Montant de la taxe sur la valeur ajoutée, Art. L234-8, Art. L234-9, Sct. Section 3 : Autres dispositions, Art. L234-10, Sct. Chapitre V : AIDES PROCURÉES DANS LE CADRE D'UNE ACTION CHARITABLE OU PHILANTHROPIQUE, Art. L235-1, Sct. Section 1 : Champ d'application, Sct. Sous-section 1 : Entités et biens concernés, Sct. Paragraphe 1 : Dispositions générales, Art. L235-2, Art. L235-3, Sct. Paragraphe 2 : Personnes nécessiteuses, Art. L235-4, Art. L235-5, Art. L235-6, Sct. Paragraphe 3 : Personnes handicapées, Art. L235-7, Art. L235-8, Art. L235-9, Sct. Paragraphe 4 : Victimes de catastrophes, Art. L235-10, Art. L235-11, Art. L235-12, Art. L235-13, Sct. Paragraphe 5 : Réaction européenne à la pandémie de covid-19, Art. L235-14, Art. L235-15, Sct. Sous-section 2 : Opération de régularisation, Art. L235-16, Art. L235-17, Art. L235-18, Art. L235-19, Sct. Sous-section 3 : Assimilation à des acquisitions par des particuliers, Art. L235-20, Art. L235-22, Sct. Section 2 : Fait générateur, Art. L235-23, Sct. Section 3 : Montant de la taxe sur la valeur ajoutée, Sct. Sous-section 1 : Taux nul pour les échanges intra-européens et internationaux, Art. L235-24, Art. L235-25, Sct. Sous-section 2 : Taux nul pour les opérations intérieures, Art. L235-26, Art. L235-27, Sct. Sous-section 3 : Base d'imposition en cas d'utilisation non éligible des biens ou services, Art. L235-28, Art. L235-29, Sct. Section 4 : Autres dispositions, Art. L235-30, Art. L235-31, Art. L235-32, Art. L235-33, Art. L235-34, Sct. Titre IV : RÉGIMES SECTORIELS, Sct. Chapitre Ier : ÉNERGIES, ALCOOLS ET TABACS, Art. L241-1, Art. L241-2, Sct. Section 1 : Échanges intra-européens et internationaux de produits soumis à accise, Art. L241-3, Art. L241-4, Art. L241-6, Art. L241-8, Sct. Section 2 : Exonération des produits énergétiques, Art. L241-9, Sct. Sous-section 1 : Régime d'exonération en métropole, Art. L241-10, Art. L241-11, Art. L241-12, Art. L241-13, Art. L241-14, Art. L241-15, Sct. Sous-section 2 : Exonération de plein droit outre-mer, Art. L241-16, Sct. Section 3 : Énergies de réseau, Sct. Sous-section 1 : Champ d'application, Sct. Paragraphe 1 : Bien concernés, Art. L241-17, Art. L241-18, Sct. Paragraphe 2 : Lieu des opérations, Art. L241-19, Art. L241-20, Art. L241-21, Sct. Sous-section 2 : Autres dispositions, Art. L241-22, Art. L241-23, Art. L241-24, Art. L241-25, Sct. Section 4 : Tabacs manufacturés outre-mer, Art. L241-26, Art. L241-27, Art. L241-28, Sct. Chapitre II : BIENS D'OCCASION ET OBJETS D'ART, DE COLLECTION OU D'ANTIQUITÉ, Art. L242-1, Sct. Section 1 : Champ d'application, Sct. Sous-section 1 : Biens éligibles et acteurs concernés, Art. L242-2, Art. L242-3, Art. L242-4, Art. L242-5, Art. L242-6, Sct. Sous-section 2 : Règles d'assujettissement spécifiques aux biens taxés sur la marge, Art. L242-7, Art. L242-8, Art. L242-9, Sct. Sous-section 3 : Taxation au lieu de départ du transport intra-européen, Art. L242-10, Art. L242-11, Sct. Section 2 : Montant de la taxe sur la valeur ajoutée, Art. L242-12, Art. L242-13, Art. L242-14, Art. L242-15, Sct. Section 3 : Autres dispositions, Art. L242-16, Art. L242-17, Sct. Chapitre III : OPÉRATEURS DE VOYAGE, Art. L243-1, Sct. Section 1 : Champ d'application, Art. L243-2, Art. L243-3, Art. L243-4, Art. L243-5, Art. L243-6, Sct. Section 2 : Montant de la taxe sur la valeur ajoutée, Art. L243-8, Art. L243-9, Art. L243-10, Art. L243-11, Sct. Chapitre IV : OR, Art. L244-1, Sct. Section 1 : Champ d'application, Art. L244-2, Art. L244-3, Sct. Section 2 : Montant de la taxe sur la valeur ajoutée, Sct. Sous-section 1 : Or d'investissement, Art. L244-4, Art. L244-5, Art. L244-6, Art. L244-7, Sct. Sous-section 2 : Or destiné aux banques centrales, Art. L244-8, Art. L244-9, Sct. Section 3 : Autres dispositions, Art. L244-10, Art. L244-11, Art. L244-12, Sct. Chapitre V : AGRICULTURE, Art. L245-1, Sct. Section 1 : Dispositions communes, Art. L245-2, Art. L245-3, Art. L245-4, Sct. Section 2 : Règles spécifiques aux opérations agricoles et assimilées, Art. L245-5, Art. L245-6, Art. L245-7, Art. L245-8, Art. L245-9, Sct. Section 3 : Régime des agriculteurs franchisés, Sct. Sous-section 1 : Champ d'application, Sct. Paragraphe 1 : Agriculteurs franchisés, Art. L245-10, Art. L245-11, Art. L245-12, Art. L245-13, Art. L245-14, Sct. Paragraphe 2 : Sectorisation de l'activité de l'agriculteur franchisé, Art. L245-15, Art. L245-16, Art. L245-17, Sct. Paragraphe 3 : Compensation forfaitaire de la taxe grevant les intrants, Art. L245-18, Art. L245-19, Art. L245-20, Sct. Sous-section 2 : Fait générateur, Art. L245-21, Sct. Sous-section 3 : Montant de la taxe sur la valeur ajoutée, Sct. Paragraphe 1 : Franchise agricole, Art. L245-22, Art. L245-23, Art. L245-24, Sct. Paragraphe 2 : Forfait agricole, Art. L245-25, Art. L245-26, Sct. Sous-section 4 : Autres dispositions, Art. L245-27, Art. L245-28, Art. L245-29, Art. L245-30, Art. L245-31, Sct. Chapitre VI : DROITS D'AUTEUR, Sct. Section 1 : Champ d'application, Art. L246-1, Art. L246-2, Art. L246-3, Art. L246-4, Art. L246-5, Art. L246-6, Art. L246-7, Sct. Section 2 : Montant de la taxe sur la valeur ajoutée, Art. L246-8, Art. L246-9, Sct. Section 3 : Autres dispositions, Art. L246-10, Art. L246-11, Art. L246-12\n
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Article L216-46 AUTONOME VIGUEUR_DIFF, en vigueur depuis le 01/09/2026 (Code des impositions sur les biens et services)