{ "article": { "LEGIARTI000006315225": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L122", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315225", "URL": "article/LEGI/ARTI/00/00/06/31/52/LEGIARTI000006315225.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL122AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 2016 quater B", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000313969", "#text": "LOI 62-896 1962-08-04 ART. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "#text": "LOI 1936-12-31 ART. 41", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-01-13 ANNEXE I ART. 143 bis", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180058", "@fin": "2999-01-01", "#text": "II : Dérogations au profit de certaines administrations, autorités administratives, collectivités, services et organismes publics", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "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": "LEGIARTI000006315225", "@fin": "1994-09-02", "@num": "L122", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315226", "@fin": "2999-01-01", "@num": "L122", "@etat": "VIGUEUR", "@debut": "1994-09-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque des contribuables réclament à l'Etat, aux départements, aux communes ou aux établissements publics autres que les établissements à caractère industriel et commercial des indemnités ou dommages-intérêts dont le montant dépend de leurs bénéfices ou revenus ou de la valeur de leurs biens, les collectivités publiques intéressées ainsi que les experts appelés à fournir un rapport sur ces demandes d'indemnités ou de dommages-intérêts peuvent recevoir de l'administration des impôts communication des déclarations produites et des évaluations fournies par ces contribuables pour l'établissement ou la liquidation de l'un quelconque des impôts ou taxes prévus au code général des impôts, à l'exception des droits perçus à l'occasion de mutations à titre gratuit.
\n
Sous réserve des dispositions particulières prévues en matière d'expropriation, ces déclarations et évaluations sont opposables aux demandeurs dans la mesure où elles sont antérieures au fait sur lequel se fonde leur demande.
" } }, "LEGIARTI000006315226": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L122", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006315226", "URL": "article/LEGI/ARTI/00/00/06/31/52/LEGIARTI000006315226.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL122AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 2016 quater B", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000313969", "#text": "LOI 62-896 1962-08-04 ART. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "LEGIARTI000006318463", "@num": "108", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 108 (Ab) JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006318479", "@num": "121", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 121 (Ab) JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006535294", "@num": "1", "#text": "Décret n°92-1431 du 30 décembre 1992 - art. 1 (VT) JORF 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000725511", "@nortexte": "BUDF9200035D", "@numtexte": "92-1431", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000713961", "#text": "Décret 94-900 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000713961", "@nortexte": "BUDF9400018D", "@numtexte": "94-900", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 1936-12-31 ART. 41", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1941-01-13 annexe I art. 143 bis", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180058", "@fin": "2999-01-01", "#text": "II : Dérogations au profit de certaines administrations, autorités administratives, collectivités, services et organismes publics", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "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": "LEGIARTI000006315225", "@fin": "1994-09-02", "@num": "L122", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315226", "@fin": "2999-01-01", "@num": "L122", "@etat": "VIGUEUR", "@debut": "1994-09-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque des contribuables réclament à l'Etat, aux départements, aux communes ou aux établissements publics autres que les établissements à caractère industriel et commercial des indemnités ou dommages-intérêts dont le montant dépend de leurs bénéfices ou revenus ou de la valeur de leurs biens, les collectivités publiques intéressées ainsi que les experts appelés à fournir un rapport sur ces demandes d'indemnités ou de dommages-intérêts peuvent recevoir de l'administration des impôts ou de l'administration des douanes et droits indirects communication des déclarations produites et des évaluations fournies par ces contribuables pour l'établissement ou la liquidation de l'un quelconque des impôts ou taxes prévus au code général des impôts, à l'exception des droits perçus à l'occasion de mutations à titre gratuit.
\n
Sous réserve des dispositions particulières prévues en matière d'expropriation, ces déclarations et évaluations sont opposables aux demandeurs dans la mesure où elles sont antérieures au fait sur lequel se fonde leur demande.
" } }, "LEGIARTI000006315227": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L123", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "1981-07-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315227", "URL": "article/LEGI/ARTI/00/00/06/31/52/LEGIARTI000006315227.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL123AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 2016 quater", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (al. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Code de l'expropriation L13-18 (Décret 77-392 1977-03-28 art. 1, art. 2)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000684041", "#text": "Loi 62-848 1962-07-26 art. 22 II", "@sens": "source", "@cidtexte": "JORFTEXT000000684041", "@numtexte": "62-848", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-07-26" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000503722", "#text": "Loi 65-559 1965-07-10 art. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000503722", "@numtexte": "65-559", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-10" }, { "@id": "JORFTEXT000000701292", "#text": "Décret 81-859 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006840123", "@num": "L13-18", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PUBLI - art. L13-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840124", "@num": "L13-18", "#text": "Code de l'expropriation pour cause d'utilité pu... - art. L13-18 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074224", "@typelien": "PILOTE_SUIVEUR", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036365325", "@num": "L113", "#text": "Livre des procédures fiscales - art. L113 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840120", "@num": "L13-12", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PU... - art. L13-12 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840121", "@num": "L13-13", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PU... - art. L13-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840183", "@num": "L13-17", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PU... - art. L13-17 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006840160", "@num": "L16-4", "#text": "CODE DE L'EXPROPRIATION POUR CAUSE D'UTILITE PU... - art. L16-4 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006074224", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180058", "@fin": "2999-01-01", "#text": "II : Dérogations au profit de certaines administrations, autorités administratives, collectivités, services et organismes publics", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "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": "LEGIARTI000006315227", "@fin": "2015-01-01", "@num": "L123", "@etat": "MODIFIE", "@debut": "1981-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000029738401", "@fin": "2999-01-01", "@num": "L123", "@etat": "VIGUEUR", "@debut": "2015-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En cas d'expropriation, les agents des impôts sont déliés du secret professionnel à l'égard de l'autorité expropriante pour tous les renseignements sur les déclarations et évaluations fiscales nécessaires à la fixation des indemnités d'expropriation prévue par les articles L. 13-13 à L. 13-17 du code de l'expropriation pour cause d'utilité publique.
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Il en est de même à l'égard de l'administration qui poursuit la récupération de la plus-value résultant de l'exécution des travaux publics prévue par les articles L. 13-12 et L. 16-4 du code précité.
" } }, "LEGIARTI000006315310": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L143", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315310", "URL": "article/LEGI/ARTI/00/00/06/31/53/LEGIARTI000006315310.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL143AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 2013 bis I (AL. 1, AL. 2), II, III", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000313969", "#text": "LOI 62-896 1962-08-04 ART. 3", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000511937", "#text": "LOI 69-992 1969-11-06 ART. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000511937", "@numtexte": "69-992", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1969-11-06" }, { "@id": "JORFTEXT000000512226", "#text": "LOI 70-632 1970-07-15 ART. 61 (AL. DERNIER)", "@sens": "source", "@cidtexte": "JORFTEXT000000512226", "@numtexte": "70-632", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1970-07-15" }, { "@id": "LEGIARTI000019235382", "@num": "55", "#text": "Loi n° 70-632 du 15 juillet 1970 - art. 55 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000512226", "@numtexte": "70-632", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-07-15" }, { "@id": "LEGIARTI000019235391", "@num": "60", "#text": "Loi n° 70-632 du 15 juillet 1970 - art. 60 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000512226", "@numtexte": "70-632", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1970-07-15" }, { "@id": "LEGIARTI000006529679", "@num": "18", "#text": "Loi n°78-1 du 2 janvier 1978 - art. 18 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000886346", "@numtexte": "78-1", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1978-01-02" }, { "@id": "JORFTEXT000000701292", "#text": "Décret 81-859 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "@id": "LEGIARTI000006328372", "@num": "4", "#text": "Arrêté du 28 avril 1987 - art. 4 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000474289", "@nortexte": "BUDL8700040A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "1987-04-28" }, { "@id": "LEGIARTI000024041663", "@num": "1753 bis A", "#text": "Code général des impôts, CGI. - art. 1753 bis A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180060", "@fin": "2999-01-01", "#text": "IV : Dérogations au profit des autorités judiciaires et des juridictions", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "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": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315310", "@fin": "2999-01-01", "@num": "L143", "@etat": "VIGUEUR", "@debut": "1982-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les juridictions de l'ordre judiciaire ou de l'ordre administratif devant lesquelles a été engagée une action tendant à obtenir une condamnation pécuniaire peuvent ordonner à l'administration des impôts et aux personnes parties à l'instance, de leur communiquer, en vue de leur versement aux débats, tous les documents d'ordre fiscal dont la production est utile à la solution du litige.
\n
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Les dispositions du premier alinéa sont applicables aux procédures prévues à l'article 7 de la loi n° 69-992 du 6 novembre 1969 instituant des mesures de protection juridique en faveur des rapatriés et des personnes dépossédées de leurs biens outre-mer et aux articles 55,\n60 et 61 de la loi n° 70-632 du 15 juillet 1970 relative à une contribution nationale à l'indemnisation des Français dépossédés de biens situés dans un territoire antérieurement placé sous la souveraineté, le protectorat ou la tutelle de la France, modifiée et complétée par la loi n° 78-1 du 2 janvier 1978 relative à l'indemnisation des Français rapatriés d'outre-mer dépossédés de leurs biens.
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(1) Voir code général des impôts, art. 1753 bis A (sanctions).
\n
" } }, "LEGIARTI000006315834": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "1982-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315834", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315834.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL113AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L114 A CGI L167", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L123", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L124", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L126", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L127", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L130", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L135", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L136", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L154", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L156", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L158", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L159", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L161", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L166", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - 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Des dérogations à la règle du secret professionnel sont établies au profit d'administrations et autorités administratives, collectivités, services, organismes publics et autres personnes dans les cas prévus aux articles L. 114 à L. 167.

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\n

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, L. 126, L. 127, L. 130, L. 135, L. 136, L. 154, L. 156, L. 158, L. 159, L. 161 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes de l'article 378 du code pénal.

\n
" } }, "LEGIARTI000006315835": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1985-07-19", "DATE_DEBUT": "1985-01-05" } }, "META_COMMUN": { "ID": "LEGIARTI000006315835", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315835.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL113AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L123", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L124", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L126", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L127", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L130", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L135", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L136", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L152 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L154", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L156", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L158", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L161", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L166", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - 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\n
\n

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, L. 126, L. 127, L. 130, L. 135, L. 136, L. 152 A, L. 154, L. 156, L. 158, L. 161 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes de l'article 378 du code pénal.

\n
" } }, "LEGIARTI000006315836": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1986-12-26", "DATE_DEBUT": "1985-07-19" } }, "META_COMMUN": { "ID": "LEGIARTI000006315836", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315836.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL113AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 135 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L123", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L124", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L127", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L130", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L135", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L136", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L152 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L154", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L156", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L158", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L161", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L166", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - 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"2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, L. 127, L. 130, L. 135, L. 135 B, L. 136, L. 152 A, L. 154, L. 156, L. 158, L. 161 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes de l'article 378 du code pénal.

\n
" } }, "LEGIARTI000006315837": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-07-14", "DATE_DEBUT": "1986-12-26" } }, "META_COMMUN": { "ID": "LEGIARTI000006315837", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315837.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL113AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 135 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 135 D", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L123", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L124", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L127", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L130", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L135", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L136", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L152 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L154", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L156", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L158", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L161", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L166", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "JORFTEXT000000693694", "#text": "Loi 86-1305 1986-12-23 art. 1 JORF 26 décembre 1986", "@sens": "source", "@cidtexte": "JORFTEXT000000693694", "@numtexte": "86-1305", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1986-12-23" }, { "@id": "JORFTEXT000000696712", "#text": "Décret 87-941 1987-11-23", "@sens": "source", "@cidtexte": "JORFTEXT000000696712", "@nortexte": "BUDF8700006D", "@numtexte": "87-941", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1987-11-23" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. R*113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070719", "#text": "Code pénal 378", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681302", "@num": "135", "#text": "Code de la famille et de l'aide sociale. - art. 135 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315834", "@fin": "1982-01-01", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315835", "@fin": "1985-07-19", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315836", "@fin": "1986-12-26", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315837", "@fin": "1989-07-14", "@num": "L113", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315838", "@fin": "1990-06-15", "@num": "L113", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315839", "@fin": "1991-06-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315840", "@fin": "1994-09-02", "@num": "L113", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315841", "@fin": "1996-05-12", "@num": "L113", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315842", "@fin": "1998-04-22", "@num": "L113", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315843", "@fin": "1999-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315844", "@fin": "2000-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315845", "@fin": "2006-12-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315846", "@fin": "2009-04-10", "@num": "L113", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529915", "@fin": "2010-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020905830", "@fin": "2009-12-31", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664583", "@fin": "2010-05-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177840", "@fin": "2012-03-16", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516156", "@fin": "2012-03-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, L. 127, L. 130, L. 135, L. 135 B, L. 135 D, L. 136, L. 152 A, L. 154, L. 156, L. 158, L. 161 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes de l'article 378 du code pénal.

\n
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R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070719", "#text": "Code pénal 378", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681302", "@num": "135", "#text": "Code de la famille et de l'aide sociale. - art. 135 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315834", "@fin": "1982-01-01", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315835", "@fin": "1985-07-19", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315836", "@fin": "1986-12-26", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315837", "@fin": "1989-07-14", "@num": "L113", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315838", "@fin": "1990-06-15", "@num": "L113", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315839", "@fin": "1991-06-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315840", "@fin": "1994-09-02", "@num": "L113", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315841", "@fin": "1996-05-12", "@num": "L113", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315842", "@fin": "1998-04-22", "@num": "L113", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315843", "@fin": "1999-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315844", "@fin": "2000-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315845", "@fin": "2006-12-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315846", "@fin": "2009-04-10", "@num": "L113", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529915", "@fin": "2010-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020905830", "@fin": "2009-12-31", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664583", "@fin": "2010-05-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177840", "@fin": "2012-03-16", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516156", "@fin": "2012-03-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": 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"BLOC_TEXTUEL": { "CONTENU": "

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, L. 127, L. 130, L. 135, L. 135 B, L. 135 D, L. 136, L. 139 A, L. 152 A, L. 154, L. 156, L. 158, L. 161 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes de l'article 378 du code pénal.

\n
" } }, "LEGIARTI000006315840": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1991-06-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006315840", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315840.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL113AAXXXXXAG" } }, "NOTA": { "CONTENU": "
NOTA - Loi 92-1336 1992-12-16 art. 333 : toute référence aux dispositions de l'article 378 du code pénal est remplacée par la référence aux articles 226-13 et 226-14 du code pénal. Lorsqu'il est fait référence aux peines prévues par l'article 378 du code pénal, cette mention vise les peines fixées par l'article 226-13 du code pénal.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 135 B", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 135 D", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L123", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L124", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L127", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L130", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L135", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L135 E", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L136", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L139 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L152 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L154", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L156", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L158", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L161", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "JORFTEXT000000352316", "#text": "Loi 91-3 1991-01-03 art. 1 JORF 5 janvier 1991", "@sens": "source", "@cidtexte": "JORFTEXT000000352316", "@nortexte": "ECOX9000061L", "@numtexte": "91-3", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1991-01-03" }, { "@id": "JORFTEXT000000537663", "#text": "Décret 91-882 1991-09-09", "@sens": "source", "@cidtexte": "JORFTEXT000000537663", "@nortexte": "BUDF9100022D", "@numtexte": "91-882", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1991-09-09" }, { "@id": "JORFTEXT000000177662", "#text": "Loi 92-1336 1992-12-16 art. 333", "@sens": "source", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "TXT_ASSOCIE", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. R*113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006070719", "#text": "Code pénal 378", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681302", "@num": "135", "#text": "Code de la famille et de l'aide sociale. - art. 135 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", 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"1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315841", "@fin": "1996-05-12", "@num": "L113", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315842", "@fin": "1998-04-22", "@num": "L113", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315843", "@fin": "1999-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315844", "@fin": "2000-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315845", "@fin": "2006-12-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315846", "@fin": "2009-04-10", "@num": "L113", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529915", "@fin": "2010-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020905830", "@fin": "2009-12-31", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664583", "@fin": "2010-05-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177840", "@fin": "2012-03-16", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516156", "@fin": "2012-03-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, L. 127, L. 130, L. 135, L. 135 B, L. 135 D, L. 135 E, L. 136, L. 139 A, L. 152 A, L. 154, L. 156, L. 158, L. 161 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes de l'article 378 du code pénal.

\n
" } }, "LEGIARTI000006315841": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1996-05-12", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006315841", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315841.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL113AAXXXXXAH" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI Livre des procédures fiscales L123, L124, L127, L130, L135, L135 B, L135 D, L135 E, L135 F, L136, L139 A, L152 A, L154, L156, L158, L161", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "JORFTEXT000000177662", "#text": "Loi 92-1336 1992-12-16 art. 333, 372, 373 JORF 23 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "LEGIARTI000006491872", "@num": "333", "#text": "Loi n°92-1336 du 16 décembre 1992 - art. 333 (V) JORF 23 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "LEGIARTI000006491916", "@num": "372", "#text": "Loi n°92-1336 du 16 décembre 1992 - art. 372 (V) JORF 23 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000177662", "@nortexte": "JUSX9200040L", "@numtexte": "92-1336", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-12-16" }, { "@id": "JORFTEXT000000363212", "#text": "Loi 93-913 1993-07-19 art. 1 JORF 20 juillet 1993", "@sens": "source", "@cidtexte": "JORFTEXT000000363212", "@nortexte": "JUSX9300093L", "@numtexte": "93-913", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1993-07-19" }, { "@id": "JORFTEXT000000713961", "#text": "Décret 94-900 1994-10-17", "@sens": "source", "@cidtexte": "JORFTEXT000000713961", "@nortexte": "BUDF9400018D", "@numtexte": "94-900", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1994-10-17" }, { "@id": "JORFTEXT000000193176", "#text": "Ordonnance 96-267 1996-03-28 art. 14, art. 15, ordonnance relative à l'entrée en vigueur du nouveau code pénal dans les territoires d'outre-mer et dans la collectivité territoriale de Mayotte ainsi qu'à l'extension et à la modification de certaines d", "@sens": "source", "@cidtexte": "JORFTEXT000000193176", "@nortexte": "JUSX9500191R", "@numtexte": "96-267", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-03-28" }, { "@id": "LEGIARTI000006495420", "@num": "14", "#text": "Ordonnance n°96-267 du 28 mars 1996 - art. 14 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000193176", "@nortexte": "JUSX9500191R", "@numtexte": "96-267", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-03-28" }, { "@id": "LEGIARTI000006495422", "@num": "15", "#text": "Ordonnance n°96-267 du 28 mars 1996 - art. 15 (M)", "@sens": "source", "@cidtexte": "JORFTEXT000000193176", "@nortexte": "JUSX9500191R", "@numtexte": "96-267", "@typelien": "SPEC_APPLI", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1996-03-28" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. R*113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417946", "@num": "226-14", "#text": "Code pénal - art. 226-14 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681302", "@num": "135", "#text": "Code de la famille et de l'aide sociale. - art. 135 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315834", "@fin": "1982-01-01", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315835", "@fin": "1985-07-19", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315836", "@fin": "1986-12-26", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315837", "@fin": "1989-07-14", "@num": "L113", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315838", "@fin": "1990-06-15", "@num": "L113", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315839", "@fin": "1991-06-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315840", "@fin": "1994-09-02", "@num": "L113", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315841", "@fin": "1996-05-12", "@num": "L113", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315842", "@fin": "1998-04-22", "@num": "L113", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315843", "@fin": "1999-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315844", "@fin": "2000-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315845", "@fin": "2006-12-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315846", "@fin": "2009-04-10", "@num": "L113", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529915", "@fin": "2010-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020905830", "@fin": "2009-12-31", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664583", "@fin": "2010-05-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177840", "@fin": "2012-03-16", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516156", "@fin": "2012-03-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, L. 127, L. 130, L. 135, L. 135 B, L. 135 D, L. 135 E, L. 135 F, L. 136, L. 139 A, L. 152 A, L. 154, L. 156, L. 158, L. 161 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

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Cf. Ordonnance 96-267 1996-03-28 art. 14, art. 15 JO du 31 mars.

\n
" } }, "LEGIARTI000006315842": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "PERIME", "TYPE": "AUTONOME", "DATE_FIN": "1998-04-22", "DATE_DEBUT": "1996-05-12" } }, "META_COMMUN": { "ID": "LEGIARTI000006315842", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315842.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL113AAXXXXXAI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI Livre des procédures fiscales L123, L124, L127, L130, L135, L135 B, L135 D, L135 E, L135 F, L135 H, L136, L139 A, L152 A, L154, L156, L158, L161", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 12 mai 1996", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - 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\n
\n

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, L. 127, L. 130, L. 135, L. 135 B, L. 135 D, L. 135 E, L. 135 F, L. 135 H, L. 136, L. 139 A, L. 152 A, L. 154, L. 156, L. 158, L. 161 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

\n
Cf. Ordonnance 96-267 1996-03-28 art. 14, art. 15 JO du 31 mars.
" } }, "LEGIARTI000006315843": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1999-03-31", "DATE_DEBUT": "1998-04-22" } }, "META_COMMUN": { "ID": "LEGIARTI000006315843", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315843.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL113AAXXXXXAJ" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000740654", "#text": "Décret 98-401 1998-05-22", "@sens": "source", "@cidtexte": "JORFTEXT000000740654", "@nortexte": "ECOF9800019D", "@numtexte": "98-401", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1998-05-22" }, { "#text": "Edition du 22 avril 1998", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - 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\n
\n

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, L. 127, L. 130, L. 135, L. 135 B, L. 135 D, L. 135 E, L. 135 F, L. 135 H, L. 135 I, L. 136, L. 139 A, L. 152 A, L. 154, L. 156, L. 158, L. 161 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

\n
\n

Cf. Ordonnance 96-267 1996-03-28 art. 14, art. 15 JO du 31 mars.

\n
" } }, "LEGIARTI000006315844": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1999-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315844", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315844.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL113AAXXXXXAK" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - 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\n
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Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, L. 127, L. 130, L. 135, L. 135 B, L. 135 D, L. 135 E, L. 135 F, L. 135 H, L. 135 I, L. 136, L. 139 A, L. 152 A, L. 158, L. 161 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

\n
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Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, L. 127, L. 130, L. 135, L. 135 B, L. 135 D, L. 135 E, L. 135 F, L. 135 H, L. 135 I, L. 135 J, L. 136, L. 139 A, L. 152 A, L. 158, L. 161 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

\n
" } }, "LEGIARTI000006315846": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2009-04-10", "DATE_DEBUT": "2006-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315846", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315846.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL113AAXXXXXAM" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI Livre des procédures fiscales L123, L124, L127, L130, L135, L135 B, L135 D, L135 E, L135 F, L135 H, L135 I, L135 J, L135 O, L136, L139 A, L152 A, L158, L161", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2007", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "LEGIARTI000006323011", "@num": "101", "#text": "Loi n°2006-1771 du 30 décembre 2006 - art. 101 () JORF 31 décembre 2006", "@sens": "source", "@cidtexte": "JORFTEXT000000273196", "@nortexte": "ECOX0600190L", "@numtexte": "2006-1771", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2006-12-30" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. R*113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417946", "@num": "226-14", "#text": "Code pénal - art. 226-14 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681302", "@num": "135", "#text": "Code de la famille et de l'aide sociale. - art. 135 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315834", "@fin": "1982-01-01", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315835", "@fin": "1985-07-19", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315836", "@fin": "1986-12-26", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315837", "@fin": "1989-07-14", "@num": "L113", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315838", "@fin": "1990-06-15", "@num": "L113", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315839", "@fin": "1991-06-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315840", "@fin": "1994-09-02", "@num": "L113", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315841", "@fin": "1996-05-12", "@num": "L113", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315842", "@fin": "1998-04-22", "@num": "L113", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315843", "@fin": "1999-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315844", "@fin": "2000-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315845", "@fin": "2006-12-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315846", "@fin": "2009-04-10", "@num": "L113", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529915", "@fin": "2010-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020905830", "@fin": "2009-12-31", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664583", "@fin": "2010-05-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177840", "@fin": "2012-03-16", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516156", "@fin": "2012-03-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, L. 127, L. 130, L. 135, L. 135 B, L. 135 D, L. 135 E, L. 135 F, L. 135 H, L. 135 I, L. 135 J, L. 135 O, L. 136, L. 139 A, L. 152 A, L. 158, L. 161 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

\n
" } }, "LEGIARTI000019235398": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "61", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1970-07-18" } }, "META_COMMUN": { "ID": "LEGIARTI000019235398", "URL": "article/LEGI/ARTI/00/00/19/23/53/LEGIARTI000019235398.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000313969", "#text": "Loi n°62-896 du 4 août 1962, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000875391", "#text": "Loi n°63-1218 du 11 décembre 1963, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000875391", "@numtexte": "63-1218", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1963-12-11" }, { "@id": "JORFTEXT000000889172", "#text": "Loi n° 74-1129 du 30 décembre 1974 article 68 III (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000889172", "@numtexte": "74-1129", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1974-12-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000019235317", "@fin": "2999-01-01", "#text": "CHAPITRE III : Des autres créances.", "@debut": "1970-07-18" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000019235301", "@fin": "2999-01-01", "#text": "TITRE IV : Des créances sur les rapatriés et les personnes dépossédées de leurs biens outre-mer.", "@debut": "1970-07-18" } ] }, "@cid": "JORFTEXT000000512226", "@num": "70-632", "@nature": "LOI", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Loi n° 70-632 du 15 juillet 1970 relative à une contribution nationale à l'indemnisation des Français dépossédés de biens situés dans un territoire antérieurement placé sous la souveraineté, le protectorat ou la tutelle de la France", "@debut": "2999-01-01", "@id_txt": "JORFTEXT000000512226", "@c_titre_court": "Loi n° 70-632 du 15 juillet 1970" }, { "@fin": "2999-01-01", "#text": "Loi n° 70-632 du 15 juillet 1970 relative à une contribution nationale à l'indemnisation des Français dépossédés de biens situés dans un territoire antérieurement placé sous la souveraineté, le protectorat ou la tutelle de la France (1).", "@debut": "1970-07-18", "@id_txt": "LEGITEXT000019235295", "@c_titre_court": "Loi n° 70-632 du 15 juillet 1970" } ], "@date_publi": "1970-07-17", "@date_signature": "1970-07-15" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000019235398", "@fin": "2999-01-01", "@num": "61", "@etat": "VIGUEUR", "@debut": "1970-07-18", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les décisions précédemment intervenues en vertu de la loi n° 63-1218 du 11 décembre 1963 et celles qui interviendront en application des articles 60 et 60-1 ci-dessus, pourront être modifiées à la demande de toute partie intéressée en cas de changement dans la situation du débiteur.
Pour l'application des articles 60, 60-1 et du présent article, le tribunal dispose des pouvoirs prévus à l'article 3 de la loi n° 62-896 du 4 août 1962 relative à l'usage des documents fiscaux dans les relations de droit public et de droit privé.

" } }, "LEGIARTI000020529915": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "2009-04-10" } }, "META_COMMUN": { "ID": "LEGIARTI000020529915", "URL": "article/LEGI/ARTI/00/00/20/52/99/LEGIARTI000020529915.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence de l'article 138-II de la loi n° 2006-1640 du 21 décembre 2006.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "LEGIARTI000020497102", "@num": "1", "#text": "Décret n°2009-388\n du 7 avril 2009 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000020496041", "@nortexte": "ECEL0904793D", "@numtexte": "2009-388", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2009-04-07" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315227", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315236", "@num": "L127", "#text": "Livre des procédures fiscales - art. L127 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315239", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315254", "@num": "L135", "#text": "Livre des procédures fiscales - art. L135 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315260", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315266", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. L135 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315268", "@num": "L135 E", "#text": "Livre des procédures fiscales - art. L135 E (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315269", "@num": "L135 F", "#text": "Livre des procédures fiscales - art. L135 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315275", "@num": "L135 H", "#text": "Livre des procédures fiscales - art. L135 H (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315276", "@num": "L135 I", "#text": "Livre des procédures fiscales - art. L135 I (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315279", "@num": "L135 J", "#text": "Livre des procédures fiscales - art. L135 J (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315288", "@num": "L135 O", "#text": "Livre des procédures fiscales - art. L135 O (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315293", "@num": "L136", "#text": "Livre des procédures fiscales - art. L136 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315298", "@num": "L139 A", "#text": "Livre des procédures fiscales - art. L139 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315887", "@num": "L152 A", "#text": "Livre des procédures fiscales - art. L152 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315367", "@num": "L158", "#text": "Livre des procédures fiscales - art. L158 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315379", "@num": "L166", "#text": "Livre des procédures fiscales - art. L166 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. R*113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681302", "@num": "135", "#text": "Code de la famille et de l'aide sociale. - art. 135 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315834", "@fin": "1982-01-01", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", 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"@fin": "2009-04-10", "@num": "L113", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529915", "@fin": "2010-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020905830", "@fin": "2009-12-31", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664583", "@fin": "2010-05-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177840", "@fin": "2012-03-16", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516156", "@fin": "2012-03-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, L. 127, L. 130, L. 135, L. 135 B, L. 135 D, L. 135 E, L. 135 F, L. 135 H, L. 135 I, L. 135 J, L. 135 O, L. 136, L. 139 A, L. 152 A, L. 158 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

" } }, "LEGIARTI000020905830": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE_MORT_NE", "TYPE": "AUTONOME", "DATE_FIN": "2009-12-31", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000020905830", "URL": "article/LEGI/ARTI/00/00/20/90/58/LEGIARTI000020905830.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "LEGIARTI000020901869", "@num": "8", "#text": "Ordonnance n°2009-901\n du 24 juillet 2009 - art. 8", "@sens": "cible", "@cidtexte": "JORFTEXT000020900294", "@nortexte": "MCCK0909989R", "@numtexte": "2009-901", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2009-07-24" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315227", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315239", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315887", "@num": "L152 A", "#text": "Livre des procédures fiscales - art. L152 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315882", "@num": "L163", "#text": "Livre des procédures fiscales - art. L163 (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. R*113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681302", "@num": "135", "#text": "Code de la famille et de l'aide sociale. - art. 135 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315834", "@fin": "1982-01-01", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315835", "@fin": "1985-07-19", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315836", "@fin": "1986-12-26", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315837", "@fin": "1989-07-14", "@num": "L113", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315838", "@fin": "1990-06-15", "@num": "L113", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315839", "@fin": "1991-06-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315840", "@fin": "1994-09-02", "@num": "L113", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315841", "@fin": "1996-05-12", "@num": "L113", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315842", "@fin": "1998-04-22", "@num": "L113", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315843", "@fin": "1999-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315844", "@fin": "2000-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315845", "@fin": "2006-12-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315846", "@fin": "2009-04-10", "@num": "L113", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529915", "@fin": "2010-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020905830", "@fin": "2009-12-31", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664583", "@fin": "2010-05-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177840", "@fin": "2012-03-16", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516156", "@fin": "2012-03-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, L. 127, L. 130, L. 135, L. 135 B, L. 135 D, L. 135 E, L. 135 F, L. 135 H, L. 135 I, L. 135 J, L. 135 O, L. 136, L. 139 A, L. 152 A, L. 158 et L. 163 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

" } }, "LEGIARTI000021664583": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021664583", "URL": "article/LEGI/ARTI/00/00/21/66/45/LEGIARTI000021664583.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "LEGIARTI000021580137", "@num": "113", "#text": "LOI n°2009-1674\n du 30 décembre 2009 - art. 113", "@sens": "cible", "@cidtexte": "JORFTEXT000021559075", "@nortexte": "BCFX0924140L", "@numtexte": "2009-1674", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315227", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315236", "@num": "L127", "#text": "Livre des procédures fiscales - art. L127 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315239", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315254", "@num": "L135", "#text": "Livre des procédures fiscales - art. L135 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315260", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315266", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. L135 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315275", "@num": "L135 H", "#text": "Livre des procédures fiscales - art. 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Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, \nL. 127, L. 130, L. 135, L. 135 B, \nL. 135 D, L. 135 E, L. 135 F, L. 135 H, L. 135 I, L. 135 J, \nL. 135 O, L. 136, L. 139 A, L. 152 A, L. 158, L. 158 A et L. 163 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

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] }, "BLOC_TEXTUEL": { "CONTENU": "

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, \nL. 127, L. 130, L. 135, \nL. 135 B, L. 135 D, L. 135 E, L. 135 F, \nL. 135 H, L. 135 I, L. 135 J, L. 135 O, L. 136, L. 139 A, L. 152 A, L. 158, L. 158 A, L. 163 et L. 166 sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

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"@num": "L113", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529915", "@fin": "2010-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020905830", "@fin": "2009-12-31", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664583", "@fin": "2010-05-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177840", "@fin": "2012-03-16", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516156", "@fin": "2012-03-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, \nL. 127, L. 130, L. 135, \nL. 135 B, L. 135 D, L. 135 E, L. 135 F, \nL. 135 H, L. 135 I, L. 135 J, L. 135 O, L. 136, L. 139 A, L. 152, L. 152 A, L. 158, L. 158 A, L. 163, L. 166 et L. 166 D sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

" } }, "LEGIARTI000025577220": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2012-03-24" } }, "META_COMMUN": { "ID": "LEGIARTI000025577220", "URL": "article/LEGI/ARTI/00/00/25/57/72/LEGIARTI000025577220.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "LEGIARTI000025555234", "@num": "112", "#text": "LOI n°2012-387\n du 22 mars 2012 - art. 112", "@sens": "cible", "@cidtexte": "JORFTEXT000025553296", "@nortexte": "EFIX1127393L", "@numtexte": "2012-387", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-03-22" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. 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L127", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315239", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315254", "@num": "L135", "#text": "Livre des procédures fiscales - art. L135", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315260", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315266", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. 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"@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, \nL. 127, L. 130, L. 135, \nL. 135 B, L. 135 D, L. 135 F, \nL. 135 H, L. 135 I, L. 135 J, L. 135 O, L. 136, L. 139 A, \nL. 152, L. 152 A, L. 158, L. 158 A, L. 163, \nL. 166 et L. 166 D sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

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L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315227", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315230", "@num": "L124", "#text": "Livre des procédures fiscales - art. L124", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315236", "@num": "L127", "#text": "Livre des procédures fiscales - art. L127", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315239", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315254", "@num": "L135", "#text": "Livre des procédures fiscales - art. L135", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315260", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315266", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. L135 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315275", "@num": "L135 H", "#text": "Livre des procédures fiscales - art. L135 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315279", "@num": "L135 J", "#text": "Livre des procédures fiscales - art. L135 J", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315288", "@num": "L135 O", "#text": "Livre des procédures fiscales - art. L135 O", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315293", "@num": "L136", "#text": "Livre des procédures fiscales - art. L136", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315298", "@num": "L139 A", "#text": "Livre des procédures fiscales - art. L139 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315357", "@num": "L152", "#text": "Livre des procédures fiscales - art. L152", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315887", "@num": "L152 A", "#text": "Livre des procédures fiscales - art. L152 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315367", "@num": "L158", "#text": "Livre des procédures fiscales - art. L158", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315882", "@num": "L163", "#text": "Livre des procédures fiscales - art. L163", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315379", "@num": "L166", "#text": "Livre des procédures fiscales - art. L166", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025010665", "@num": "L166 D", "#text": "Livre des procédures fiscales - art. L166 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. R*113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681302", "@num": "135", "#text": "Code de la famille et de l'aide sociale. - art. 135 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315834", "@fin": "1982-01-01", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } 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"@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, \nL. 127, L. 130, L. 135, \nL. 135 B, L. 135 D, L. 135 F, \nL. 135 H, L. 135 I, L. 135 J, L. 135 O, L. 136, L. 139 A, \nL. 152, L. 152 A, L. 154, L. 158, L. 158 A, L. 163, \nL. 166 et L. 166 D sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

" } }, "LEGIARTI000031816774": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-03-23", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031816774", "URL": "article/LEGI/ARTI/00/00/31/81/67/LEGIARTI000031816774.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "LEGIARTI000031757301", "@num": "65", "#text": "LOI n° 2015-1786 du 29 décembre 2015 - art. 65", "@sens": "cible", "@cidtexte": "JORFTEXT000031733082", "@nortexte": "FCPX1525022L", "@numtexte": "2015-1786", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315227", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315230", "@num": "L124", "#text": "Livre des procédures fiscales - art. L124", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315236", "@num": "L127", "#text": "Livre des procédures fiscales - art. L127", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315239", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315254", "@num": "L135", "#text": "Livre des procédures fiscales - art. L135", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315260", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315266", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. L135 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315275", "@num": "L135 H", "#text": "Livre des procédures fiscales - art. L135 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315279", "@num": "L135 J", "#text": "Livre des procédures fiscales - art. L135 J", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315288", "@num": "L135 O", "#text": "Livre des procédures fiscales - art. L135 O", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768032", "@num": "L135 ZD", "#text": "Livre des procédures fiscales - art. L135 ZD", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315293", "@num": "L136", "#text": "Livre des procédures fiscales - art. L136", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315298", "@num": "L139 A", "#text": "Livre des procédures fiscales - art. L139 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315357", "@num": "L152", "#text": "Livre des procédures fiscales - art. L152", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315887", "@num": "L152 A", "#text": "Livre des procédures fiscales - art. L152 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315367", "@num": "L158", "#text": "Livre des procédures fiscales - art. L158", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315882", "@num": "L163", "#text": "Livre des procédures fiscales - art. L163", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315379", "@num": "L166", "#text": "Livre des procédures fiscales - art. L166", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025010665", "@num": "L166 D", "#text": "Livre des procédures fiscales - art. L166 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. R*113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681302", "@num": "135", "#text": "Code de la famille et de l'aide sociale. - art. 135 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315834", "@fin": "1982-01-01", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315835", "@fin": "1985-07-19", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315836", "@fin": "1986-12-26", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315837", "@fin": "1989-07-14", "@num": "L113", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315838", "@fin": "1990-06-15", "@num": "L113", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315839", "@fin": "1991-06-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315840", "@fin": "1994-09-02", "@num": "L113", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315841", "@fin": "1996-05-12", "@num": "L113", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315842", "@fin": "1998-04-22", "@num": "L113", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315843", "@fin": "1999-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315844", "@fin": "2000-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315845", "@fin": "2006-12-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315846", "@fin": "2009-04-10", "@num": "L113", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529915", "@fin": "2010-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020905830", "@fin": "2009-12-31", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664583", "@fin": "2010-05-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177840", "@fin": "2012-03-16", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516156", "@fin": "2012-03-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, \nL. 127, L. 130, L. 135, \nL. 135 B, L. 135 D, L. 135 F, \nL. 135 H, L. 135 I, L. 135 J, L. 135 O, L. 135 ZD, L. 136, L. 139 A,\nL. 152, L. 152 A, L. 154, L. 158, L. 158 A, L. 163, \nL. 166 et L. 166 D sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

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L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315227", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315230", "@num": "L124", "#text": "Livre des procédures fiscales - art. L124", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315236", "@num": "L127", "#text": "Livre des procédures fiscales - art. L127", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315239", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315254", "@num": "L135", "#text": "Livre des procédures fiscales - art. L135", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315260", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315266", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. L135 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315275", "@num": "L135 H", "#text": "Livre des procédures fiscales - art. L135 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315279", "@num": "L135 J", "#text": "Livre des procédures fiscales - art. L135 J", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315288", "@num": "L135 O", "#text": "Livre des procédures fiscales - art. L135 O", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768032", "@num": "L135 ZD", "#text": "Livre des procédures fiscales - art. L135 ZD", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315293", "@num": "L136", "#text": "Livre des procédures fiscales - art. L136", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768322", "@num": "L136 A", "#text": "Livre des procédures fiscales - art. L136 A (VD)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315298", "@num": "L139 A", "#text": "Livre des procédures fiscales - art. L139 A (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315357", "@num": "L152", "#text": "Livre des procédures fiscales - art. L152", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315887", "@num": "L152 A", "#text": "Livre des procédures fiscales - art. L152 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315367", "@num": "L158", "#text": "Livre des procédures fiscales - art. L158", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315882", "@num": "L163", "#text": "Livre des procédures fiscales - art. L163", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315379", "@num": "L166", "#text": "Livre des procédures fiscales - art. L166 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025010665", "@num": "L166 D", "#text": "Livre des procédures fiscales - art. L166 D (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032284139", "@num": "L166 F", "#text": "Livre des procédures fiscales - art. L166 F (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. R*113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681302", "@num": "135", "#text": "Code de la famille et de l'aide sociale. - art. 135 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315834", "@fin": "1982-01-01", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315835", "@fin": "1985-07-19", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315836", "@fin": "1986-12-26", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315837", "@fin": "1989-07-14", "@num": "L113", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315838", "@fin": "1990-06-15", "@num": "L113", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315839", "@fin": "1991-06-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315840", "@fin": "1994-09-02", "@num": "L113", "@etat": "MODIFIE", 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"@num": "L113", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529915", "@fin": "2010-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020905830", "@fin": "2009-12-31", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664583", "@fin": "2010-05-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177840", "@fin": "2012-03-16", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516156", "@fin": "2012-03-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, \nL. 127, L. 130, L. 135, \nL. 135 B, L. 135 D, L. 135 F, \nL. 135 H, L. 135 I, L. 135 J, L. 135 O, L. 135 ZD, L. 136, L. 136-A, L. 139 A, \nL. 152, L. 152 A, L. 154, L. 158, L. 158 A, L. 163, \nL. 166, L. 166 D et L. 166 F sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

" } }, "LEGIARTI000032285996": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L113", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-07-01", "DATE_DEBUT": "2016-03-23" } }, "META_COMMUN": { "ID": "LEGIARTI000032285996", "URL": "article/LEGI/ARTI/00/00/32/28/59/LEGIARTI000032285996.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1651 4 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2006 (al. dernier 2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2014 bis (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 quater A (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2016 ter (2ème al.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2019 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2020 A 5", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2023 (2ème phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000332634", "#text": "Loi 50-631 1950-06-02 art. 21", "@sens": "source", "@cidtexte": "JORFTEXT000000332634", "@numtexte": "50-631", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1950-06-02" }, { "@id": "JORFTEXT000000517347", "#text": "Loi 51-650 1951-05-24 art. 41", "@sens": "source", "@cidtexte": "JORFTEXT000000517347", "@numtexte": "51-650", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000888716", "#text": "Loi 51-675 1951-05-24 art. 7", "@sens": "source", "@cidtexte": "JORFTEXT000000888716", "@numtexte": "51-675", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1951-05-24" }, { "@id": "JORFTEXT000000512405", "#text": "Loi 52-799 1952-07-10 art. 11", "@sens": "source", "@cidtexte": "JORFTEXT000000512405", "@numtexte": "52-799", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1952-07-10" }, { "@id": "JORFTEXT000000687638", "#text": "Loi 53-79 1953-02-07 art. 80", "@sens": "source", "@cidtexte": "JORFTEXT000000687638", "@numtexte": "53-79", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1953-02-07" }, { "@id": "JORFTEXT000000517516", "#text": "Ordonnance 59-63 1959-01-06 art. 28 (al. 2)", "@sens": "source", "@cidtexte": "JORFTEXT000000517516", "@numtexte": "59-63", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1959-01-06" }, { "@id": "JORFTEXT000000313969", "#text": "Loi 62-896 1962-08-04 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000313969", "@numtexte": "62-896", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1962-08-04" }, { "@id": "JORFTEXT000000339706", "#text": "Ordonnance 62-1064 1962-09-10 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000339706", "@numtexte": "62-1064", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1962-09-10" }, { "@id": "JORFTEXT000000317514", "#text": "Loi 68-690 1968-07-31 art. 22 I 5", "@sens": "source", "@cidtexte": "JORFTEXT000000317514", "@numtexte": "68-690", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1968-07-31" }, { "@id": "LEGIARTI000006756052", "@num": "2", "#text": "Loi n°76-617 du 9 juillet 1976 - art. 2 ()", "@sens": "source", "@cidtexte": "JORFTEXT000000334399", "@numtexte": "76-617", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1976-07-09" }, { "@id": "JORFTEXT000000705191", "#text": "Loi 80-30 1980-01-18 art. 76 III", "@sens": "source", "@cidtexte": "JORFTEXT000000705191", "@numtexte": "80-30", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-01-18" }, { "@id": "JORFTEXT000000886866", "#text": "Loi 80-546 1980-07-17 art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000886866", "@numtexte": "80-546", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1980-07-17" }, { "@id": "LEGIARTI000032283888", "@num": "18", "#text": "LOI n°2016-339 du 22 mars 2016 - art. 18", "@sens": "cible", "@cidtexte": "JORFTEXT000032282279", "@nortexte": "INTX1524877L", "@numtexte": "2016-339", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-03-22" }, { "@id": "LEGIARTI000037054496", "@num": "L137-34", "#text": "Code de la sécurité sociale. - art. L137-34 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000026798354", "@num": "L651-5-1", "#text": "Code de la sécurité sociale. - art. L651-5-1 (T)", "@sens": "cible", "@cidtexte": "LEGITEXT000006073189", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315227", "@num": "L123", "#text": "Livre des procédures fiscales - art. L123", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315230", "@num": "L124", "#text": "Livre des procédures fiscales - art. L124", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315236", "@num": "L127", "#text": "Livre des procédures fiscales - art. L127", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315239", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315254", "@num": "L135", "#text": "Livre des procédures fiscales - art. L135", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315260", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315266", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. L135 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315275", "@num": "L135 H", "#text": "Livre des procédures fiscales - art. L135 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315279", "@num": "L135 J", "#text": "Livre des procédures fiscales - art. L135 J", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315288", "@num": "L135 O", "#text": "Livre des procédures fiscales - art. L135 O", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768032", "@num": "L135 ZD", "#text": "Livre des procédures fiscales - art. L135 ZD", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315293", "@num": "L136", "#text": "Livre des procédures fiscales - art. L136", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315298", "@num": "L139 A", "#text": "Livre des procédures fiscales - art. L139 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315357", "@num": "L152", "#text": "Livre des procédures fiscales - art. L152", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315887", "@num": "L152 A", "#text": "Livre des procédures fiscales - art. L152 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315367", "@num": "L158", "#text": "Livre des procédures fiscales - art. L158", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315882", "@num": "L163", "#text": "Livre des procédures fiscales - art. L163", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315379", "@num": "L166", "#text": "Livre des procédures fiscales - art. L166", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025010665", "@num": "L166 D", "#text": "Livre des procédures fiscales - art. L166 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032284139", "@num": "L166 F", "#text": "Livre des procédures fiscales - art. L166 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. R*113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681302", "@num": "135", "#text": "Code de la famille et de l'aide sociale. - art. 135 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315834", "@fin": "1982-01-01", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315835", "@fin": "1985-07-19", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315836", "@fin": "1986-12-26", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315837", "@fin": "1989-07-14", "@num": "L113", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315838", "@fin": "1990-06-15", "@num": "L113", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315839", "@fin": "1991-06-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315840", "@fin": "1994-09-02", "@num": "L113", "@etat": "MODIFIE", "@debut": "1991-06-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315841", "@fin": "1996-05-12", "@num": "L113", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "PERIME", "LIEN_ART": { "@id": "LEGIARTI000006315842", "@fin": "1998-04-22", "@num": "L113", "@etat": "PERIME", "@debut": "1996-05-12", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315843", "@fin": "1999-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1998-04-22", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315844", "@fin": "2000-03-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "1999-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315845", "@fin": "2006-12-31", "@num": "L113", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315846", "@fin": "2009-04-10", "@num": "L113", "@etat": "MODIFIE", "@debut": "2006-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000020529915", "@fin": "2010-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2009-04-10", "@origine": "LEGI" } }, { "@etat": "MODIFIE_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000020905830", "@fin": "2009-12-31", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021664583", "@fin": "2010-05-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177840", "@fin": "2012-03-16", "@num": "L113", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025516156", "@fin": "2012-03-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-16", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

\n
\n

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, \nL. 127, L. 130, L. 135, \nL. 135 B, L. 135 D, L. 135 F, \nL. 135 H, L. 135 I, L. 135 J, L. 135 O, L. 135 ZD, L. 136, L. 139 A, \nL. 152, L. 152 A, L. 154, L. 158, L. 158 A, L. 163, \nL. 166, \nL. 166 D et L. 166 F sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

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L127", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315239", "@num": "L130", "#text": "Livre des procédures fiscales - art. L130", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315254", "@num": "L135", "#text": "Livre des procédures fiscales - art. L135", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315260", "@num": "L135 B", "#text": "Livre des procédures fiscales - art. L135 B", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315266", "@num": "L135 D", "#text": "Livre des procédures fiscales - art. L135 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315275", "@num": "L135 H", "#text": "Livre des procédures fiscales - art. L135 H", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315279", "@num": "L135 J", "#text": "Livre des procédures fiscales - art. L135 J", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315288", "@num": "L135 O", "#text": "Livre des procédures fiscales - art. L135 O", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768032", "@num": "L135 ZD", "#text": "Livre des procédures fiscales - art. L135 ZD", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315293", "@num": "L136", "#text": "Livre des procédures fiscales - art. L136", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031768322", "@num": "L136 A", "#text": "Livre des procédures fiscales - art. L136 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315298", "@num": "L139 A", "#text": "Livre des procédures fiscales - art. L139 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315357", "@num": "L152", "#text": "Livre des procédures fiscales - art. L152", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315887", "@num": "L152 A", "#text": "Livre des procédures fiscales - art. L152 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315367", "@num": "L158", "#text": "Livre des procédures fiscales - art. L158", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315882", "@num": "L163", "#text": "Livre des procédures fiscales - art. L163", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315379", "@num": "L166", "#text": "Livre des procédures fiscales - art. L166", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000025010665", "@num": "L166 D", "#text": "Livre des procédures fiscales - art. L166 D", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000032284139", "@num": "L166 F", "#text": "Livre des procédures fiscales - art. L166 F", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316271", "@num": "R*113-1", "#text": "Livre des procédures fiscales - art. R*113-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000029395520", "@num": "R135 D-1", "#text": "Livre des procédures fiscales - art. R135 D-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006417944", "@num": "226-13", "#text": "Code pénal - art. 226-13", "@sens": "source", "@cidtexte": "LEGITEXT000006070719", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006681302", "@num": "135", "#text": "Code de la famille et de l'aide sociale. - art. 135 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006072637", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163100", "@fin": "2999-01-01", "#text": "Section II : Dérogations à la règle du secret professionnel", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147334", "@fin": "2999-01-01", "#text": "Chapitre III : Le secret professionnel en matière fiscale", "@debut": "1981-07-01" } ] }, "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_MORT_NE", "LIEN_ART": { "@id": "LEGIARTI000006315834", "@fin": "1982-01-01", "@num": "L113", "@etat": "MODIFIE_MORT_NE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315835", "@fin": "1985-07-19", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-01-05", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315836", "@fin": "1986-12-26", "@num": "L113", "@etat": "MODIFIE", "@debut": "1985-07-19", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315837", "@fin": "1989-07-14", "@num": "L113", "@etat": "MODIFIE", "@debut": "1986-12-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315838", "@fin": "1990-06-15", "@num": "L113", "@etat": "MODIFIE", "@debut": "1989-07-14", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315839", "@fin": "1991-06-24", "@num": "L113", "@etat": "MODIFIE", "@debut": "1990-06-15", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315840", "@fin": "1994-09-02", "@num": "L113", "@etat": "MODIFIE", 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"@id": "LEGIARTI000025577220", "@fin": "2015-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2012-03-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000030024083", "@fin": "2016-01-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031816774", "@fin": "2016-03-23", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000032285996", "@fin": "2016-07-01", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-03-23", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031830248", "@fin": "2017-12-30", "@num": "L113", "@etat": "MODIFIE", "@debut": "2016-07-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000036365325", "@fin": "2999-01-01", "@num": "L113", "@etat": "VIGUEUR", "@debut": "2017-12-30", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Ceux qui bénéficient de ces dérogations en application des articles L. 123, L. 124, \nL. 127, L. 130, L. 135, \nL. 135 B, L. 135 D, L. 135 F, \nL. 135 H, L. 135 I, L. 135 J, L. 135 O, L. 135 ZD, L. 135 ZH, L. 136, L. 136-A, L. 139 A, \nL. 152, L. 152 A, L. 154, L. 158, L. 158 A, L. 163, \nL. 166, L. 166 D et L. 166 F sont eux-mêmes soumis au secret professionnel dans les termes des articles 226-13 et 226-14 du code pénal.

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OPPOSABILITE DES DECLARATIONS ET EVALUATIONS AUX CONTRIBUABLES
PRODUCTION EN JUSTICE DES DOCUMENTS D'ORDRE FISCAL
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art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880760", "@numtexte": "67-3", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1967-01-03" }, { "@id": "LEGIARTI000006476711", "@num": "19", "#text": "Loi n°67-3 du 3 janvier 1967 - art. 19 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880760", "@numtexte": "67-3", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1967-01-03" }, { "@id": "LEGIARTI000006476604", "@num": "5", "#text": "Loi n°67-3 du 3 janvier 1967 - art. 5 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880760", "@numtexte": "67-3", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1967-01-03" }, { "@id": "LEGIARTI000006476605", "@num": "6", "#text": "Loi n°67-3 du 3 janvier 1967 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880760", "@numtexte": "67-3", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1967-01-03" }, { "@id": "LEGIARTI000006476607", "@num": "7", "#text": "Loi n°67-3 du 3 janvier 1967 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880760", "@numtexte": "67-3", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1967-01-03" }, { "@id": "LEGIARTI000006476616", "@num": "8", "#text": "Loi n°67-3 du 3 janvier 1967 - art. 8 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880760", "@numtexte": "67-3", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1967-01-03" }, { "@id": "LEGIARTI000006476623", "@num": "9", "#text": "Loi n°67-3 du 3 janvier 1967 - art. 9 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000880760", "@numtexte": "67-3", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1967-01-03" }, { "@id": "JORFTEXT000000880760", "#text": "Loi n°67-3 du 3 janvier 1967", "@sens": "source", "@cidtexte": "JORFTEXT000000880760", "@numtexte": "67-3", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1967-01-03" }, { "@id": "JORFTEXT000000512439", "#text": "Loi n°70-539 du 24 juin 1970", "@sens": "source", "@cidtexte": "JORFTEXT000000512439", "@numtexte": "70-539", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1970-06-24" }, { "@sens": "source", "@typelien": "MODIFIE" }, { "@id": "JORFTEXT000000687668", "#text": "Loi n°71-579 du 16 juillet 1971", "@sens": "source", "@cidtexte": "JORFTEXT000000687668", "@numtexte": "71-579", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFARTI000001295306", "@num": "1", "#text": "Loi n°71-579 du 16 juillet 1971 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000687668", "@numtexte": "71-579", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFARTI000001681416", "@num": "32", "#text": "Loi n°71-579 du 16 juillet 1971 - art. 32", "@sens": "source", "@cidtexte": "JORFTEXT000000687668", "@numtexte": "71-579", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFARTI000001490543", "@num": "4", "#text": "Loi n°71-579 du 16 juillet 1971 - art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000687668", "@numtexte": "71-579", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "JORFTEXT000000321863", "#text": "Loi n°72-11 du 3 janvier 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000321863", "@numtexte": "72-11", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-01-03" }, { "@id": "JORFTEXT000000864834", "#text": "Loi n°72-626 du 5 juillet 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000864834", "@numtexte": "72-626", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-05" }, { "@id": "JORFARTI000002072609", "@num": "1", "#text": "Loi n°72-626 du 5 juillet 1972 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000864834", "@numtexte": "72-626", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-05" }, { "@id": "JORFARTI000001491291", "@num": "12", "#text": "Loi n°72-626 du 5 juillet 1972 - art. 12", "@sens": "source", "@cidtexte": "JORFTEXT000000864834", "@numtexte": "72-626", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-05" }, { "@id": "JORFARTI000001714911", "@num": "15", "#text": "Loi n°72-626 du 5 juillet 1972 - art. 15", "@sens": "source", "@cidtexte": "JORFTEXT000000864834", "@numtexte": "72-626", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-05" }, { "@id": "JORFARTI000001867355", "@num": "16", "#text": "Loi n°72-626 du 5 juillet 1972 - art. 16", "@sens": "source", "@cidtexte": "JORFTEXT000000864834", "@numtexte": "72-626", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-05" }, { "@id": "JORFARTI000001867576", "@num": "18", "#text": "Loi n°72-626 du 5 juillet 1972 - art. 18", "@sens": "source", "@cidtexte": "JORFTEXT000000864834", "@numtexte": "72-626", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-05" }, { "@id": "JORFARTI000002277887", "@num": "5", "#text": "Loi n°72-626 du 5 juillet 1972 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000864834", "@numtexte": "72-626", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-05" }, { "@id": "LEGITEXT000006068447", "#text": "Loi n°72-650 du 11 juillet 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000875579", "@numtexte": "72-650", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1972-07-11" }, { "@id": "JORFTEXT000000875579", "#text": "Loi n°72-650 du 11 juillet 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000875579", "@numtexte": "72-650", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-07-11" }, { "@id": "JORFTEXT000000875194", "#text": "Loi n°72-1226 du 29 décembre 1972", "@sens": "source", "@cidtexte": "JORFTEXT000000875194", "@numtexte": "72-1226", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1972-12-29" }, { "@id": "JORFTEXT000000522099", "#text": "Loi n°75-596 du 9 juillet 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000522099", "@numtexte": "75-596", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-07-09" }, { "@id": "JORFTEXT000000522104", "#text": "Loi n°75-619 du 11 juillet 1975", "@sens": "source", "@cidtexte": "JORFTEXT000000522104", "@numtexte": "75-619", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1975-07-11" }, { "@id": "JORFTEXT000000684772", "#text": "Loi n° 76-664 du 19 juillet 1976", "@sens": "source", "@cidtexte": "JORFTEXT000000684772", "@numtexte": "76-664", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "JORFARTI000002071513", "@num": "5", "#text": "Loi n° 76-664 du 19 juillet 1976 - art. 5", "@sens": "source", "@cidtexte": "JORFTEXT000000684772", "@numtexte": "76-664", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1976-07-19" }, { "@id": "JORFTEXT000000337659", "#text": "Décret n°78-329 du 16 mars 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000337659", "@numtexte": "78-329", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1978-03-16" }, { "@id": "JORFTEXT000000520041", "#text": "Décret n°84-319 du 27 avril 1984", "@sens": "cible", "@cidtexte": "JORFTEXT000000520041", "@numtexte": "84-319", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-04-27" }, { "@id": "JORFTEXT000000693671", "#text": "Loi n°85-595 du 11 juin 1985", "@sens": "cible", "@cidtexte": "JORFTEXT000000693671", "@numtexte": "85-595", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1985-06-11" }, { "@id": "JORFTEXT000000173799", "#text": "LOI91-1258", "@sens": "cible", "@cidtexte": "JORFTEXT000000173799", "@nortexte": "JUSX9110335L", "@numtexte": "91-1258", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1991-12-17" }, { "@id": "JORFTEXT000000573964", "#text": "ORDONNANCE98-729", "@sens": "cible", "@cidtexte": "JORFTEXT000000573964", "@nortexte": "INTX9800032R", "@numtexte": "98-729", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1998-08-20" }, { "@id": "LEGIARTI000006495439", "@num": "4", "#text": "Ordonnance n°98-729 du 20 août 1998 - art. 4 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000573964", "@nortexte": "INTX9800032R", "@numtexte": "98-729", "@typelien": "CITATION", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1998-08-20" }, { "@id": "LEGIARTI000006519363", "@num": "L924-1", "#text": "CODE DE L'ORGANISATION JUDICIAIRE. - art. L924-1 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006519362", "@num": "L924-1", "#text": "CODE DE L'ORGANISATION JUDICIAIRE. - art. L924-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006519386", "@num": "L924-12", "#text": "CODE DE L'ORGANISATION JUDICIAIRE. - art. L924-12 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006519385", "@num": "L924-12", "#text": "CODE DE L'ORGANISATION JUDICIAIRE. - art. L924-12 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006519395", "@num": "L924-13", "#text": "CODE DE L'ORGANISATION JUDICIAIRE. - art. L924-13 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006519394", "@num": "L924-13", "#text": "CODE DE L'ORGANISATION JUDICIAIRE. - art. L924-13 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006519397", "@num": "L924-14", "#text": "CODE DE L'ORGANISATION JUDICIAIRE. - art. L924-14 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006519396", "@num": "L924-14", "#text": "CODE DE L'ORGANISATION JUDICIAIRE. - art. L924-14 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006519399", "@num": "L924-15", "#text": "CODE DE L'ORGANISATION JUDICIAIRE. - art. L924-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006519399", "@num": "L924-15", "#text": "CODE DE L'ORGANISATION JUDICIAIRE. - art. L924-15 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006519398", "@num": "L924-15", "#text": "CODE DE L'ORGANISATION JUDICIAIRE. - art. L924-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006519398", "@num": "L924-15", "#text": "CODE DE L'ORGANISATION JUDICIAIRE. - art. L924-15 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006519401", "@num": "L924-16", "#text": "CODE DE L'ORGANISATION JUDICIAIRE. - art. L924-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006519401", "@num": "L924-16", "#text": "CODE DE L'ORGANISATION JUDICIAIRE. - art. L924-16 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006519400", "@num": "L924-16", "#text": "CODE DE L'ORGANISATION JUDICIAIRE. - art. L924-16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006519400", "@num": "L924-16", "#text": "CODE DE L'ORGANISATION JUDICIAIRE. - art. L924-16 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006519404", "@num": "L924-18", "#text": "CODE DE L'ORGANISATION JUDICIAIRE. - art. L924-18 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006519403", "@num": "L924-18", "#text": "CODE DE L'ORGANISATION JUDICIAIRE. - art. L924-18 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006519407", "@num": "L924-19", "#text": "CODE DE L'ORGANISATION JUDICIAIRE. - art. L924-19 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006519406", "@num": "L924-19", "#text": "CODE DE L'ORGANISATION JUDICIAIRE. - art. L924-19 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006519365", "@num": "L924-2", "#text": "CODE DE L'ORGANISATION JUDICIAIRE. - art. L924-2 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006519364", "@num": "L924-2", "#text": "CODE DE L'ORGANISATION JUDICIAIRE. - art. L924-2 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006519367", "@num": "L924-3", "#text": "CODE DE L'ORGANISATION JUDICIAIRE. - art. L924-3 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006519366", "@num": "L924-3", "#text": "CODE DE L'ORGANISATION JUDICIAIRE. - art. L924-3 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006519369", "@num": "L924-4", "#text": "CODE DE L'ORGANISATION JUDICIAIRE. - art. L924-4 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006519368", "@num": "L924-4", "#text": "CODE DE L'ORGANISATION JUDICIAIRE. - art. L924-4 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006519371", "@num": "L924-5", "#text": "CODE DE L'ORGANISATION JUDICIAIRE. - art. L924-5 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006519370", "@num": "L924-5", "#text": "CODE DE L'ORGANISATION JUDICIAIRE. - art. L924-5 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071164", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006824382", "@num": "L161-1", "#text": "Code de la construction et de l'habitation. - art. L161-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "JORFTEXT000000476703", "#text": "Décret du 2 novembre 1942", "@sens": "source", "@cidtexte": "JORFTEXT000000476703", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1942-11-02" } ] }, "TITRE": "Ordonnance n° 77-1100 du 26 septembre 1977", "MCS_TXT": { "MC": [ "COUR", "TRIBUNAL", "ARTICLE 38", "EXTENSION", "ADAPTATION", "SAINT-PIERRE-ET-MIQUELON", "ORGANISATION JUDICIAIRE", "LEGISLATION CIVILE", "LEGISLATION PENALE", "JUSTICE MILITAIRE" ] }, "TITREFULL": "Ordonnance n° 77-1100 du 26 septembre 1977 portant extension et adaptation au département de Saint-et-Pierre-et-Miquelon de diverses dispositions relatives à l'organisation judiciaire, à la législation civile et pénale ainsi qu'à la justice militaire" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000339918", "NUM": "77-1100", "DATE_PUBLI": "1977-09-30", "DATE_TEXTE": "1977-09-26", "ORIGINE_PUBLI": "JORF du 30 septembre 1977", "PAGE_DEB_PUBLI": 4758, "PAGE_FIN_PUBLI": 4761 } }, "META_COMMUN": { "ID": "JORFTEXT000000339918", "URL": "texte/version/JORF/TEXT/00/00/00/33/99/JORFTEXT000000339918.xml", "NATURE": "ORDONNANCE", "ORIGINE": "JORF", "ANCIEN_ID": "1OR9771100" } } } }, "texte_version_lien": [ { "texte_version_id": "JORFTEXT000000339918", "cible": false, "cidtexte": "JORFTEXT000000313969", "id": "JORFTEXT000000313969", "typelien": "MODIFIE" } ], "textelr": { "JORFTEXT000000313969": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000313969", "NUM": "62-896", "DATE_PUBLI": "1962-08-05", "DATE_TEXTE": "1962-08-04", "ORIGINE_PUBLI": "JORF du 5 août 1962", "PAGE_DEB_PUBLI": 7778 } }, "META_COMMUN": { "ID": "JORFTEXT000000313969", "URL": "texte/struct/JORF/TEXT/00/00/00/31/39/JORFTEXT000000313969.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX962896" } }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000000313969", "@fin": "2999-01-01", "@num": "62-896", "@debut": "2999-01-01" } } ] } }, "JORFTEXT000000339918": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000339918", "NUM": "77-1100", "DATE_PUBLI": "1977-09-30", "DATE_TEXTE": "1977-09-26", "ORIGINE_PUBLI": "JORF du 30 septembre 1977", "PAGE_DEB_PUBLI": 4758, "PAGE_FIN_PUBLI": 4761 } }, "META_COMMUN": { "ID": "JORFTEXT000000339918", "URL": "texte/struct/JORF/TEXT/00/00/00/33/99/JORFTEXT000000339918.xml", "NATURE": "ORDONNANCE", "ORIGINE": "JORF", "ANCIEN_ID": "1OR9771100" } }, "STRUCT": { "LIEN_ART": [ { "@id": "JORFARTI000002293985", "@fin": "2999-01-01", "@num": "1", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001118507", "@fin": "2999-01-01", "@num": "11", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001504051", "@fin": "2999-01-01", "@num": "15", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001310956", "@fin": "2999-01-01", "@num": "18", "@debut": "2999-01-01", "@origine": "JORF" }, { "@id": "JORFARTI000001504052", "@fin": "2999-01-01", "@num": "20", "@debut": "2999-01-01", "@origine": "JORF" } ] }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000000339918", "@fin": "2999-01-01", "@num": "77-1100", "@debut": "2999-01-01" } } ] } } }, "follow": [ "STRUCT.LIEN_SECTION_TA.@id", "STRUCTURE_TA.LIEN_SECTION_TA.@id", "TEXTEKALI", "TEXTELR" ], "id": "JORFTEXT000000313969", "liens_entrants": true }