{ "article": { "LEGIARTI000006315984": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L213", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1984-07-24", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315984", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315984.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL213AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1852 1 (5ème ligne)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1854 2 (6ème, 7ème lignes)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1863", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1887 (1re ligne)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1889 (4ème ligne P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L215 A CGI L225", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000673014", "#text": "Décret 60-1151 1960-10-29 art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000000673014", "@numtexte": "60-1151", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1960-10-29" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 49", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000675673", "#text": "Décret 65-32 1965-01-14 art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000675673", "@numtexte": "65-32", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1965-01-14" }, { "@id": "JORFTEXT000000331626", "#text": "Décret 71-340 1971-05-03 art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000331626", "@numtexte": "71-340", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1971-05-03" }, { "@id": "LEGIARTI000006927480", "@num": "6", "#text": "Décret n°93-265 du 26 février 1993 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006330262", "@num": "1", "#text": "Décret n°96-804 du 12 septembre 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000745290", "@nortexte": "BUDF9600004D", "@numtexte": "96-804", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-12" }, { "@id": "LEGIARTI000006299558", "@num": "350 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300938", "@num": "155 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623837", "@num": "R213-4", "#text": "Livre des procédures fiscales - art. R213-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006576548", "@num": "429", "#text": "CODE DE PROCEDURE PENALE - art. 429 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 13 Brumaire AN VII art. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1871-08-23 art. 23", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1920-06-25 art. 70", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147371", "@fin": "1984-07-24", "#text": "CONSTATATION DES INFRACTIONS PAR PROCES-VERBAL.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133978", "@fin": "1986-12-09", "#text": "LES PROCEDURES PENALES", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114555", "@fin": "1987-07-09", "#text": "LE CONTENTIEUX DE L'IMPOT", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315984", "@fin": "1984-07-24", "@num": "L213", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315985", "@fin": "1992-12-31", "@num": "L213", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315986", "@fin": "2021-06-12", "@num": "L213", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043643856", "@fin": "2999-01-01", "@num": "L213", "@etat": "VIGUEUR", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les procès-verbaux sont établis par les agents de l'administration des impôts, dans les conditions prévues à l'article 429 du code de procédure pénale.
\n
En outre les personnes désignées aux articles L. 215 à L. 225 peuvent établir les procès-verbaux constatant les infractions indiquées par ces articles.
" } }, "LEGIARTI000006315985": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L213", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-12-31", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006315985", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315985.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL213AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1852 1 (5ème ligne)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1854 2 (6ème, 7ème lignes)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1863", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1887 (1re ligne)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1889 (4ème ligne P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L215 à CGI L225", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000673014", "#text": "Décret 60-1151 1960-10-29 art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000000673014", "@numtexte": "60-1151", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1960-10-29" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 49", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000675673", "#text": "Décret 65-32 1965-01-14 art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000675673", "@numtexte": "65-32", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1965-01-14" }, { "@id": "JORFTEXT000000331626", "#text": "Décret 71-340 1971-05-03 art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000331626", "@numtexte": "71-340", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1971-05-03" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 6 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000006927480", "@num": "6", "#text": "Décret n°93-265 du 26 février 1993 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006330262", "@num": "1", "#text": "Décret n°96-804 du 12 septembre 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000745290", "@nortexte": "BUDF9600004D", "@numtexte": "96-804", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-12" }, { "@id": "LEGIARTI000006299558", "@num": "350 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300938", "@num": "155 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623837", "@num": "R213-4", "#text": "Livre des procédures fiscales - art. R213-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006576548", "@num": "429", "#text": "CODE DE PROCEDURE PENALE - art. 429 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 13 Brumaire AN VII art. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1871-08-23 art. 23", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1920-06-25 art. 70", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180072", "@fin": "2999-01-01", "#text": "II : Agents compétents pour constater les infractions par procès-verbal", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163114", "@fin": "2999-01-01", "#text": "Section I : Constatation des infractions par procès-verbal", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147337", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006315984", "@fin": "1984-07-24", "@num": "L213", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315985", "@fin": "1992-12-31", "@num": "L213", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315986", "@fin": "2021-06-12", "@num": "L213", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043643856", "@fin": "2999-01-01", "@num": "L213", "@etat": "VIGUEUR", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les procès-verbaux sont établis par les agents de l'administration des impôts, dans les conditions prévues à l'article 429 du code de procédure pénale (1). Toutefois en matière de contributions indirectes les procès-verbaux sont nuls s'ils n'ont pas été rédigés par les seuls agents ayant pris une part personnelle et directe à la constatation des faits qui constituent l'infraction.
\n
En outre les personnes désignées aux articles L. 215 à L. 225 peuvent établir les procès-verbaux constatant les infractions indiquées par ces articles.
\n
(1) Code de procédure pénale, art. 429 : \"Tout procès-verbal ou rapport n'a de valeur probante que s'il est régulier en la forme, si son auteur a agi dans l'exercice de ses fonctions et a rapporté sur une matière de sa compétence ce qu'il a vu, entendu ou constaté personnellement\".
\n
" } }, "LEGIARTI000006315986": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L213", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-06-12", "DATE_DEBUT": "1992-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315986", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315986.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL213AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1852 1 (5ème ligne)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1854 2 (6ème, 7ème lignes)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1863", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1887 (1re ligne)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1889 (4ème ligne P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000673014", "#text": "Décret 60-1151 1960-10-29 art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000000673014", "@numtexte": "60-1151", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1960-10-29" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 49", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000675673", "#text": "Décret 65-32 1965-01-14 art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000675673", "@numtexte": "65-32", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1965-01-14" }, { "@id": "JORFTEXT000000331626", "#text": "Décret 71-340 1971-05-03 art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000331626", "@numtexte": "71-340", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1971-05-03" }, { "@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": "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": "JORFTEXT000000712658", "#text": "Décret 93-265 1993-02-26 art. 6 1 et 15 JORF 28 février 1993 en vigueur le 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006927480", "@num": "6", "#text": "Décret n°93-265 du 26 février 1993 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006330262", "@num": "1", "#text": "Décret n°96-804 du 12 septembre 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000745290", "@nortexte": "BUDF9600004D", "@numtexte": "96-804", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-12" }, { "@id": "LEGIARTI000006299558", "@num": "350 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300938", "@num": "155 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315481", "@num": "L215", "#text": "Livre des procédures fiscales - art. L215 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623837", "@num": "R213-4", "#text": "Livre des procédures fiscales - art. R213-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006576548", "@num": "429", "#text": "Code de procédure pénale - art. 429 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Loi 13 Brumaire AN VII art. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1871-08-23 art. 23", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1920-06-25 art. 70", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180072", "@fin": "2999-01-01", "#text": "II : Agents compétents pour constater les infractions par procès-verbal", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163114", "@fin": "2999-01-01", "#text": "Section I : Constatation des infractions par procès-verbal", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147337", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006315984", "@fin": "1984-07-24", "@num": "L213", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315985", "@fin": "1992-12-31", "@num": "L213", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315986", "@fin": "2021-06-12", "@num": "L213", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043643856", "@fin": "2999-01-01", "@num": "L213", "@etat": "VIGUEUR", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les procès-verbaux sont établis par les agents de l'administration, dans les conditions prévues à l'article 429 du code de procédure pénale (1). Toutefois en matière de contributions indirectes les procès-verbaux sont nuls s'ils n'ont pas été rédigés par les seuls agents ayant pris une part personnelle et directe à la constatation des faits qui constituent l'infraction.
\n
En outre les personnes désignées aux articles L. 215 à L. 225 peuvent établir les procès-verbaux constatant les infractions indiquées par ces articles.
\n
(1) Code de procédure pénale, art. 429 : \" Tout procès-verbal ou rapport n'a de valeur probante que s'il est régulier en la forme, si son auteur a agi dans l'exercice de ses fonctions et a rapporté sur une matière de sa compétence ce qu'il a vu, entendu ou constaté personnellement \".
\n
" } }, "LEGIARTI000043643856": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L213", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2021-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000043643856", "URL": "article/LEGI/ARTI/00/00/43/64/38/LEGIARTI000043643856.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence de la loi n° 2020-1525 du 7 décembre 2020, art. 127-II.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1852 1 (5ème ligne)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1854 2 (6ème, 7ème lignes)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1863", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1887 (1re ligne)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1889 (4ème ligne P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000673014", "#text": "Décret 60-1151 1960-10-29 art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000000673014", "@numtexte": "60-1151", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1960-10-29" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 49", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000675673", "#text": "Décret 65-32 1965-01-14 art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000675673", "@numtexte": "65-32", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1965-01-14" }, { "@id": "JORFTEXT000000331626", "#text": "Décret 71-340 1971-05-03 art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000331626", "@numtexte": "71-340", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1971-05-03" }, { "@id": "LEGIARTI000006927480", "@num": "6", "#text": "Décret n°93-265 du 26 février 1993 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006330262", "@num": "1", "#text": "Décret n°96-804 du 12 septembre 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000745290", "@nortexte": "BUDF9600004D", "@numtexte": "96-804", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-12" }, { "@id": "LEGIARTI000043642984", "@num": "1", "#text": "Décret n°2021-745 du 9 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043642043", "@nortexte": "ECOE2108011D", "@numtexte": "2021-745", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-09" }, { "@id": "LEGIARTI000006299558", "@num": "350 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300938", "@num": "155 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315481", "@num": "L215", "#text": "Livre des procédures fiscales - art. L215", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623837", "@num": "R213-4", "#text": "Livre des procédures fiscales - art. R213-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006576548", "@num": "429", "#text": "Code de procédure pénale - art. 429", "@sens": "source", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 13 Brumaire AN VII art. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1871-08-23 art. 23", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1920-06-25 art. 70", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180072", "@fin": "2999-01-01", "#text": "II : Agents compétents pour constater les infractions par procès-verbal", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163114", "@fin": "2999-01-01", "#text": "Section I : Constatation des infractions par procès-verbal", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147337", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "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": "LEGIARTI000006315984", "@fin": "1984-07-24", "@num": "L213", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315985", "@fin": "1992-12-31", "@num": "L213", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315986", "@fin": "2021-06-12", "@num": "L213", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043643856", "@fin": "2999-01-01", "@num": "L213", "@etat": "VIGUEUR", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les procès-verbaux sont établis par les agents de l'administration, dans les conditions prévues à l'article 429 du code de procédure pénale (1). Toutefois en matière de contributions indirectes les procès-verbaux sont nuls s'ils n'ont pas été rédigés par les seuls agents ayant pris une part personnelle et directe à la constatation des faits qui constituent l'infraction.

En outre les personnes désignées aux articles L. 215 à L. 224 peuvent établir les procès-verbaux constatant les infractions indiquées par ces articles.

(1) Code de procédure pénale, art. 429 : \" Tout procès-verbal ou rapport n'a de valeur probante que s'il est régulier en la forme, si son auteur a agi dans l'exercice de ses fonctions et a rapporté sur une matière de sa compétence ce qu'il a vu, entendu ou constaté personnellement \".

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000043643856", "cible": false, "cidtexte": "JORFTEXT000000331626", "id": "JORFTEXT000000331626", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315984", "cible": false, "cidtexte": "JORFTEXT000000331626", "id": "JORFTEXT000000331626", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315985", "cible": false, "cidtexte": "JORFTEXT000000331626", "id": "JORFTEXT000000331626", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315986", "cible": false, "cidtexte": "JORFTEXT000000331626", "id": "JORFTEXT000000331626", "typelien": "CONCORDANCE" } ], "texte_version": { "JORFTEXT000000331626": { "SM": { "CONTENU": "BON,ACCOMPAGNANT LE TRANSPORT PAR VOIE PUBLIQUE DE PRODUITS FIGURANT SUR UNE LISTE ARRETEE PAR LE MINISTRE DE L'ECONOMIE ET DES FINANCES.
PERSONNES QUI ETABLISSENT LES BONS.
MENTIONS PORTEES SUR LES BONS.
CONSERVATION DES BONS.
PERSONNES HABILITEES A CONSTATER LES INFRACTIONS AUX ART. 1649-TER-1,1649-TER-A,1649-TER-B,ET 1649-TER-C DU CODE GENERAL DES IMPOTS.
TRANSPORTS NE DONNANT PAS LIEU A L'ETABLISSEMENT DU BON." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CODE GENERAL DES IMPOTS,LIVRE DES PROCEDURES FISCALES,ART. 5 A 8 CODIFIES A L'ANNEXE I ART. 310 NOVIES ET 325." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000449720", "#text": "Arrêté du 24 avril 1972", "@sens": "cible", "@cidtexte": "JORFTEXT000000449720", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1972-04-24" }, { "@id": "JORFTEXT000000675396", "#text": "Arrêté du 2 mars 1973", "@sens": "cible", "@cidtexte": "JORFTEXT000000675396", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1973-03-02" }, { "@id": "JORFTEXT000000455421", "#text": "Arrêté du 12 juin 1973", "@sens": "cible", "@cidtexte": "JORFTEXT000000455421", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1973-06-12" }, { "@id": "LEGIARTI000006315984", "@num": "L213", "#text": "Livre des procédures fiscales - art. 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