{ "texte_version": { "JORFTEXT000000305126": { "SM": { "CONTENU": "DECRET FIXANT LES MODALITES D'APPLICATION DE L'ART. 206 DU DECRET NO 481986 DU 09-12-1948 PORTANT REFORME FISCALE." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CODE GENERAL DES IMPOTS (LIVRE DES PROCEDURES FISCALES 2EME PARTIE): ART. 5 CODIFIE SOUS L'ART. 350-B DE L'ANNEXE III AU CGI." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000686689", "#text": "Décret n°48-1986 du 9 décembre 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFTEXT000000326328", "#text": "Décret n°49-1520 du 26 novembre 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000326328", "@numtexte": "49-1520", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1949-11-26" }, { "@id": "JORFTEXT000000868835", "#text": "Décret n°84-686 du 17 juillet 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" } ] }, "TITRE": "Décret n°49-85 du 21 janvier 1949", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "ENREGISTREMENT" ] }, "TITREFULL": "Décret n°49-85 du 21 janvier 1949 COMMISSION DEPARTEMENTALE DE CONCILIATION POUR L'EVALUATION DES BIENS EN MATIERE D'ENREGISTREMENT" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000305126", "NUM": "49-85", "DATE_PUBLI": "1949-01-22", "DATE_TEXTE": "1949-01-21", "ORIGINE_PUBLI": "JORF du 22 janvier 1949", "PAGE_DEB_PUBLI": 840 } }, "META_COMMUN": { "ID": "JORFTEXT000000305126", "URL": "texte/version/JORF/TEXT/00/00/00/30/51/JORFTEXT000000305126.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX94985" } } }, "JORFTEXT000000326328": { "SM": { "CONTENU": "DECRET MODIFIANT ET COMPLETANT LE DECRET NO 4985 DU 21-01-1949 FIXANT LES MODALITES D'APPLICATION DE L'ART. 206 DU DECRET NO 481986 DU 09-12-1948 PORTANT REFORME FISCALE
(ART. 4 RELATIF AUX INSPECTEURS PRINCIPAUX DE L'ENREGISTREMENT, ADJONCTION ART. 5, 6 ET 7 RELATIFS AUX COMMISSIONS DEPARTEMENTALES DE CONCILIATION)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000305126", "#text": "Décret n°49-85 du 21 janvier 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000305126", "@numtexte": "49-85", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1949-01-21" } ] }, "TITRE": "Décret n°49-1520 du 26 novembre 1949", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "ENREGISTREMENT" ] }, "TITREFULL": "Décret n°49-1520 du 26 novembre 1949 COMMISSION DEPARTEMENTALE DE CONCILIATION POUR L'EVALUATION DES BIENS EN MATIERE D'ENREGISTREMENT" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000326328", "NUM": "49-1520", "DATE_PUBLI": "1949-11-30", "DATE_TEXTE": "1949-11-26", "ORIGINE_PUBLI": "JORF du 30 novembre 1949", "PAGE_DEB_PUBLI": 11517 } }, "META_COMMUN": { "ID": "JORFTEXT000000326328", "URL": "texte/version/JORF/TEXT/00/00/00/32/63/JORFTEXT000000326328.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9491520" } } }, "JORFTEXT000000686689": { "SM": { "CONTENU": "Application de l’article 5 de la loi n° 48-1268 du 17 août 1948 tendant au redressement économique et ‎financier.‎\nRefonte d’ensemble des codes et textes fiscaux, à l’effet de réduite le nombre des impôts, droits et ‎taxes, d’aménager et normaliser leurs règles d’application, de simplifier les formalités exigées des ‎contribuables et les tâches imparties aux administrations financières, de coordonner les procédures de ‎contrôle, de recouvrement et de contentieux. Réforme des impôts directs, des impôts indirects, des ‎droits d'enregistrement et des droits de mutation.‎" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE (ART. 206) ET INCORPORE DANS LE CODE GENERAL DES IMPOTS (LIVRE DES PROCEDURES FISCALES EN TANT QU'IL CONCERNE L'ART. 170 (AL.4) CODIFIE SOUS L'ART. 1653-B-2 DU CGI).A DATER DU 18-08-1993,ART. 2144 CODIFIE DANS LA PREMIERE PARTIE DU LIVRE DES PROCEDURES FISCALES." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000501733", "#text": "Loi du 5 avril 1884", "@sens": "source", "@cidtexte": "JORFTEXT000000501733", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1884-04-05" }, { "@id": "JORFTEXT000000522958", "#text": "Loi n° 48-1268 du 17 août 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "JORFTEXT000000253426", "#text": "Arrêté du 10 janvier 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000253426", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1949-01-10" }, { "@id": "JORFTEXT000000305126", "#text": "Décret n°49-85 du 21 janvier 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000305126", "@numtexte": "49-85", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-01-21" }, { "@id": "JORFTEXT000000483218", "#text": "Décret n°49-276 du 1 mars 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000483218", "@numtexte": "49-276", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-03-01" }, { "@id": "JORFTEXT000000299456", "#text": "Décret n°49-367 du 17 mars 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000299456", "@numtexte": "49-367", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-03-17" }, { "@id": "JORFTEXT000000310260", "#text": "Loi n°49-384 du 21 mars 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000310260", "@numtexte": "49-384", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-03-21" }, { "@id": "JORFTEXT000000673379", "#text": "Décret n°49-901 du 1 juillet 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000673379", "@numtexte": "49-901", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-07-01" }, { "@id": "JORFTEXT000000309786", "#text": "Loi n°49-1035 du 31 juillet 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000309786", "@numtexte": "49-1035", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1949-07-31" }, { "@id": "JORFTEXT000000319582", "#text": "Décret n°49-1375 du 4 octobre 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000319582", "@numtexte": "49-1375", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-10-04" }, { "@id": "JORFTEXT000000288220", "#text": "Arrêté du 23 décembre 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000288220", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1949-12-23" }, { "@id": "JORFTEXT000000319315", "#text": "Décret du 28 décembre 1949", "@sens": "cible", "@cidtexte": "JORFTEXT000000319315", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1949-12-28" }, { "@id": "JORFTEXT000000301902", "#text": "Décret n°50-57 du 12 janvier 1950", "@sens": "cible", "@cidtexte": "JORFTEXT000000301902", "@numtexte": "50-57", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1950-01-12" }, { "@id": "JORFTEXT000000314452", "#text": "Loi n°50-135 du 31 janvier 1950", "@sens": "cible", "@cidtexte": "JORFTEXT000000314452", "@numtexte": "50-135", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1950-01-31" }, { "@id": "JORFARTI000002275427", "@num": "9", "#text": "Loi n°50-135 du 31 janvier 1950 - art. 9, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000314452", "@numtexte": "50-135", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1950-01-31" }, { "@id": "JORFTEXT000000477781", "#text": "Arrêté du 2 février 1950", "@sens": "cible", "@cidtexte": "JORFTEXT000000477781", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1950-02-02" }, { "@id": "JORFTEXT000000833521", "#text": "Arrêté du 3 février 1950", "@sens": "cible", "@cidtexte": "JORFTEXT000000833521", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1950-02-03" }, { "@id": "JORFTEXT000000253827", "#text": "Arrêté du 10 mai 1950", "@sens": "cible", "@cidtexte": "JORFTEXT000000253827", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1950-05-10" }, { "@id": "JORFTEXT000000848991", "#text": "Décret n°55-1382 du 18 octobre 1955", "@sens": "cible", "@cidtexte": "JORFTEXT000000848991", "@numtexte": "55-1382", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-10-18" }, { "@id": "JORFTEXT000000676330", "#text": "Décret n°59-465 du 27 mars 1959", "@sens": "cible", "@cidtexte": "JORFTEXT000000676330", "@numtexte": "59-465", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1959-03-27" }, { "@id": "JORFTEXT000000868835", "#text": "Décret n°84-686 du 17 juillet 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "JORFTEXT000000312597", "#text": "Décret n°86-1086 du 7 octobre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFARTI000001867752", "@num": "1", "#text": "Décret n°86-1086 du 7 octobre 1986 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000312597", "@numtexte": "86-1086", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFTEXT000000697793", "#text": "du 22 décembre 1998", "@sens": "cible", "@cidtexte": "JORFTEXT000000697793", "@nortexte": "CTEX9803330V", "@typelien": "APPLICATION", "@datesignatexte": "1998-12-22" }, { "@id": "JORFTEXT000022825198", "#text": "Décision n°2010-28 QPC du 17 septembre 2010, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000022825198", "@nortexte": "CSCX1023946S", "@numtexte": "2010-28 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2010-09-17" }, { "@id": "JORFARTI000024389116", "#text": "Décision n° 2011-152 QPC du 22 juillet 2011 - art., v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000024389115", "@nortexte": "CSCX1120533S", "@numtexte": "2011-152 QPC", "@typelien": "CITATION", "@naturetexte": "DECISION", "@datesignatexte": "2011-07-22" }, { "@id": "LEGIARTI000006305056", "@num": "445 A", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 445 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CREATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006621000", "@num": "328", "#text": "Code du vin - art. 328 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071657", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006621001", "@num": "329", "#text": "Code du vin - art. 329 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071657", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006630900", "@num": "22", "#text": "Décret n°1939-04-18 du 18 avril 1939 - art. 22 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071834", "@typelien": "ABROGATION", "@naturetexte": "DECRET", "@datesignatexte": "1939-04-18" }, { "@id": "LEGIARTI000006314936", "@num": "L1", "#text": "Livre des procédures fiscales - art. L1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315625", "@num": "L10", "#text": "Livre des procédures fiscales - art. L10 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315831", "@num": "L111", "#text": "Livre des procédures fiscales - art. L111 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315828", "@num": "L111", "#text": "Livre des procédures fiscales - art. L111 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315829", "@num": "L111", "#text": "Livre des procédures fiscales - art. L111 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315830", "@num": "L111", "#text": "Livre des procédures fiscales - art. L111 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315827", "@num": "L111", "#text": "Livre des procédures fiscales - art. L111 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315637", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315635", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315636", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315634", "@num": "L16", "#text": "Livre des procédures fiscales - art. L16 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315890", "@num": "L169", "#text": "Livre des procédures fiscales - art. L169 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315389", "@num": "L169 A", "#text": "Livre des procédures fiscales - art. L169 A (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315647", "@num": "L17", "#text": "Livre des procédures fiscales - art. L17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315646", "@num": "L17", "#text": "Livre des procédures fiscales - art. L17 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315399", "@num": "L171", "#text": "Livre des procédures fiscales - art. L171 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315895", "@num": "L172", "#text": "Livre des procédures fiscales - art. L172 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315896", "@num": "L172", "#text": "Livre des procédures fiscales - art. L172 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315408", "@num": "L173", "#text": "Livre des procédures fiscales - art. L173 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315613", "@num": "L2", "#text": "Livre des procédures fiscales - art. L2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315501", "@num": "L229", "#text": "Livre des procédures fiscales - art. L229 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315504", "@num": "L232", "#text": "Livre des procédures fiscales - art. L232 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315505", "@num": "L232", "#text": "Livre des procédures fiscales - art. L232 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316010", "@num": "L252", "#text": "Livre des procédures fiscales - art. L252 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315550", "@num": "L257", "#text": "Livre des procédures fiscales - art. L257 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315551", "@num": "L257", "#text": "Livre des procédures fiscales - art. L257 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315555", "@num": "L258", "#text": "Livre des procédures fiscales - art. L258 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315556", "@num": "L258", "#text": "Livre des procédures fiscales - art. L258 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315557", "@num": "L259", "#text": "Livre des procédures fiscales - art. L259 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315566", "@num": "L265", "#text": "Livre des procédures fiscales - art. L265 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316024", "@num": "L268", "#text": "Livre des procédures fiscales - art. L268 (MMN)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315569", "@num": "L269", "#text": "Livre des procédures fiscales - art. L269 (P)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316035", "@num": "L272", "#text": "Livre des procédures fiscales - art. L272 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315591", "@num": "L281", "#text": "Livre des procédures fiscales - art. L281 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315594", "@num": "L282", "#text": "Livre des procédures fiscales - art. L282 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315618", "@num": "L4", "#text": "Livre des procédures fiscales - art. L4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315617", "@num": "L4", "#text": "Livre des procédures fiscales - art. L4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315620", "@num": "L5", "#text": "Livre des procédures fiscales - art. L5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315619", "@num": "L5", "#text": "Livre des procédures fiscales - art. L5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315707", "@num": "L65", "#text": "Livre des procédures fiscales - art. L65 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315710", "@num": "L66", "#text": "Livre des procédures fiscales - art. L66 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315055", "@num": "L69", "#text": "Livre des procédures fiscales - art. L69 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315622", "@num": "L7", "#text": "Livre des procédures fiscales - art. L7 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315621", "@num": "L7", "#text": "Livre des procédures fiscales - art. L7 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315735", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315733", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315734", "@num": "L73", "#text": "Livre des procédures fiscales - art. L73 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315741", "@num": "L75", "#text": "Livre des procédures fiscales - art. L75 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n° 48-1986 du 9 décembre 1948", "MCS_TXT": { "MC": [ "FINANCES", "IMPOT", "TAXE", "REFORME FISCALE", "IMPOT DIRECT", "IRPP", "SOCIETE", "PERSONNE MORALE", "TAXE D'APPRENTISSAGE", "ENREGISTREMENT", "ACTE JUDICIAIRE", "ACTE EXTRAJUDICIAIRE", "DROIT DE MUTATION", "BIEN MEUBLE", "EVALUATION", "EXPERTISE FISCALE", "IMPOT INDIRECT", "PRIVILEGE FISCAL", "AVANTAGE FISCAL", "TIMBRE FISCAL", "TAXE SUR LE CHIFFRE D'AFFAIRES", "MANQUEMENT AUX DELAIS", "SANCTION", "ASSIETTE", "RECOUVREMENT", "TARIF", "TAXE PARAFISCALE", "COLLECTIVITE LOCALE", "DROIT D'OCTROI", "COMMISSION", "COMMUNE", "COMMISSION CENTRALE PERMANENTE", "DEPARTEMENT", "OCTROI", "BENEFICE AGRICOLE" ] }, "TITREFULL": "Décret n° 48-1986 du 9 décembre 1948 portant réforme fiscale" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000686689", "NUM": "48-1986", "DATE_PUBLI": "1949-01-01", "DATE_TEXTE": "1948-12-09", "ORIGINE_PUBLI": "JORF du 1er janvier 1949", "PAGE_DEB_PUBLI": 60, "PAGE_FIN_PUBLI": 85 } }, "META_COMMUN": { "ID": "JORFTEXT000000686689", "URL": "texte/version/JORF/TEXT/00/00/00/68/66/JORFTEXT000000686689.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9481986" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000868835": { "SM": { "CONTENU": "ART. 1: LES ART. L2,L45-C,L59-A (2),L82-1,L82-B,L102-A,L225-A,L274-B SE SUBSTITUENT RESPECTIVEMENT AUX ART. 1652 (3),298 (7),39 (5 DERNIER AL.),241-BIS,86 (AL. 2),804,1840-N-SEXIES ET 1723-UNDECIES DU CGI.
ART. 2: ABROGATION DES ART. 1653-B-2 ET 64 (2,AL. 5) DU CGI ISSUS RESPECTIVEMENT DES ART. 206 DU DECRET 481986 DU 09-12-1948 ET 46 (AL. 2) DE LA LOI 711061 DU 29-12-1971.
ART. 3: ABROGATION DE LA PHRASE SUIVANTE DE L'ART. 54 (AL. 2) DE L'ORDONNANCE 581372 DU 29-12-1958 CODIFIEE SOUS L'ART. L266 (AL. 2,2EME PHRASE DU CGI): \"QUI STATUE COMME EN MATIERE SOMMAIRE\".
ART. 4: ABROGATION DE L'ART. 48 (1,AL. 2) DE LA LOI 631316 DU 27-12-1963.
ART. 5: ABROGATION DES ART. SUIVANTS SU CGI:
177 ET 183 DE L'ANNEXE I (ISSUS DES ART. 13 ET 19 DU DECRET 48794 DU 05-05-1948).
350-B DE L'ANNEXE III ISSU DE L'ART. 5 DU DECRET 4985 DU 21-01-1949.
344-J DE L'ANNEXE III ISSU DES ART. 1,2 ET 4 DU DECRET 64369 DU 23-04-1964.
348-A DE L'ANNEXE III ISSU DE L'ART. 1 DU DECRET 64370 DU 23-04-1964.
66 DE L'ANNEXE I ISSU DE L'ART. 2 DU DECRET 761329 DU 31-12-1976.
371-Y DE L'ANNEXE II ISSU DE L'ART. 2 (AL. 2,3EME PHRASE DU DECRET 771520 DU 31-12-1977.
396-TERDECIES ET 396-QUATERDECIES DE L'ANNEXE II ISSUS DES ART. 10 ET 11 DU DECRET 78635 DU 12-06-1978.
384-SEPTIES-OJ ET 384-SEPTIES-OK DE L'ANNEXE II ISSUS DES ART. 10 ET 11 DU DECRET 78636 DU 12-06-1978.
ART. 6: MODIFICATION DES ART. L2 (AL. 1 ET 4EME),L20 (AL. 4),L36 (AL. 2),L59 (AL. 1),L86 (AL. 2),L89 (AL. 1),L179,L180 (AL. 1),L184,L213 (AL. 1),L224,L230 (AL. 2),L266 (AL. 2),L272 (AL. 3) DU LIVRE DES PROCEDURES FISCALES ET ADJONCTION DES ART. L45-C,L54-B (REMPLACANT L'ART. L58),L59-A,L82-A ET L82-B,L102-A,L225-A ET L274-A ET L274-B.
ART. 7: INSERTION DES ART. R1-3,*R26-1,*R26-2,*R59-B-1,*R59-B-2,R62-1,R62-2,R62-3,*R97-2,*R196-6,*R228-5,*R228-6,*R247-15,*R247-16,*R266-1 ET MODIFICATION DES ART. *R1-2,*R32-2 (AL. 2),*R81-1,R111-1,*R199-1,*R200-8,*R200-4,*R226-2 (B-BIS) DU LIVRE DES PROCEDURES FISCALES.
APPLICATION DE L'ART. 78 DE LA LOI DE FINANCES POUR 1962 (621316)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000498375", "#text": "Décret n°48-794 du 5 mai 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000498375", "@numtexte": "48-794", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1948-05-05" }, { "@id": "JORFTEXT000000686689", "#text": "Décret n°48-1986 du 9 décembre 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFTEXT000000305126", "#text": "Décret n°49-85 du 21 janvier 1949", "@sens": "source", "@cidtexte": "JORFTEXT000000305126", "@numtexte": "49-85", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1949-01-21" }, { "@id": "JORFTEXT000000705345", "#text": "Ordonnance n°58-1372 du 29 décembre 1958", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "JORFARTI000001503841", "@num": "54", "#text": "Ordonnance n°58-1372 du 29 décembre 1958 - art. 54", "@sens": "source", "@cidtexte": "JORFTEXT000000705345", "@numtexte": "58-1372", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1958-12-29" }, { "@id": "JORFTEXT000000314905", "#text": "Loi n° 61-1396 du 21 décembre 1961", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFARTI000001491983", "@num": "78", "#text": "Loi n° 61-1396 du 21 décembre 1961 - art. 78", "@sens": "source", "@cidtexte": "JORFTEXT000000314905", "@numtexte": "61-1396", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1961-12-21" }, { "@id": "JORFTEXT000000509287", "#text": "Loi n°63-1316 du 27 décembre 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000328187", "#text": "Décret n°64-370 du 23 avril 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000328187", "@numtexte": "64-370", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1964-04-23" }, { "@id": "JORFTEXT000000691886", "#text": "Décret n°64-369 du 23 avril 1964", "@sens": "source", "@cidtexte": "JORFTEXT000000691886", "@numtexte": "64-369", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1964-04-23" }, { "@id": "JORFTEXT000000687436", "#text": "Loi n°71-1061 du 29 décembre 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000687436", "@numtexte": "71-1061", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-12-29" }, { "@id": "JORFARTI000001097896", "@num": "46", "#text": "Loi n°71-1061 du 29 décembre 1971 - art. 46", "@sens": "source", "@cidtexte": "JORFTEXT000000687436", "@numtexte": "71-1061", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-12-29" }, { "@id": "JORFTEXT000000506566", "#text": "Décret n°76-1329 du 31 décembre 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000506566", "@numtexte": "76-1329", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1976-12-31" }, { "@id": "JORFTEXT000000885849", "#text": "Décret n°77-1520 du 31 décembre 1977", "@sens": "source", "@cidtexte": "JORFTEXT000000885849", "@numtexte": "77-1520", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "JORFARTI000002284910", "@num": "2", "#text": "Décret n°77-1520 du 31 décembre 1977 - art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000885849", "@numtexte": "77-1520", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-12-31" }, { "@id": "JORFTEXT000000875622", "#text": "Décret n°78-635 du 12 juin 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000875622", "@numtexte": "78-635", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1978-06-12" }, { "@id": "JORFTEXT000000875623", "#text": "Décret n°78-636 du 12 juin 1978", "@sens": "source", "@cidtexte": "JORFTEXT000000875623", "@numtexte": "78-636", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1978-06-12" }, { "@id": "JORFTEXT000000518094", "#text": "Décret n°85-36 du 9 janvier 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000518094", "@numtexte": "85-36", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1985-01-09" }, { "@id": "JORFTEXT000000870114", "#text": "Décret n°86-1087 du 7 octobre 1986", "@sens": "cible", "@cidtexte": "JORFTEXT000000870114", "@numtexte": "86-1087", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFARTI000001295603", "@num": "1", "#text": "Décret n°86-1087 du 7 octobre 1986 - art. 1, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000870114", "@numtexte": "86-1087", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1986-10-07" }, { "@id": "JORFTEXT000000238682", "#text": "Décret2003-610", "@sens": "cible", "@cidtexte": "JORFTEXT000000238682", "@nortexte": "BUDF0300019D", "@numtexte": "2003-610", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2003-06-27" }, { "@id": "JORFTEXT000000784293", "#text": "Décret2004-501", "@sens": "cible", "@cidtexte": "JORFTEXT000000784293", "@nortexte": "ECOF0400010D", "@numtexte": "2004-501", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2004-06-02" }, { "@id": "LEGIARTI000006296367", "@num": "396 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 2, CGIAN2. - art. 396 terdecies (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069569", "@typelien": "ABROGATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006297404", "@num": "344 J", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 344 J (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006306999", "@num": "1652", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1652 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "MODIFICATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309270", "@num": "241 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 241 bis (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310441", "@num": "804", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 804 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293339", "@num": "177", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 177 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006293340", "@num": "183", "#text": "Code général des impôts annexe 1, CGIAN1. - art. 183 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069568", "@typelien": "TRANSFERT", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315173", "@num": "L102 A", "#text": "Livre des procédures fiscales - art. 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