{ "article": { "LEGIARTI000006315476": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L212", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1993-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315476", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315476.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL212AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 119 bis 2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1672 2", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 1765 bis (al. 1 P.) (c du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1765 bis (al. 1 P.) (c du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1788 (e du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1788 (e du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1852 1 (1re, 2ème, 4ème lignes) (b du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1852 1 (1re, 2ème, 4ème lignes) (b du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1854 1 (al. 1 P.), 2 (6ème ligne) (a du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1854 1 (al. 1 P.), 2 (6ème ligne) (a du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1887 (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1887 (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 302 octies", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI 874 (al. 2 1er membre de phrase) (d du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 874 (al. 2 1er membre de phrase) (d du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006313083", "@num": "1765 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1765 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623583", "@num": "350 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1934-07-24 art. 9 (e du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 1934-07-24 art. 9 (e du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006315481", "@num": "L215", "#text": "Livre des procédures fiscales - art. L215 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 13 Brumaire AN VII art. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 13 Brumaire AN VII art. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 19 Brumaire AN VI art. 94 (a du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 19 Brumaire AN VI art. 94 (a du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1920-06-25 art. 70 (b du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1920-06-25 art. 70 (b du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1934-07-06 art. 13", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1934-07-06 art. 13", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1936-12-31 art. 10 (Réforme fiscale)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1936-12-31 art. 10 (Réforme fiscale)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 22 Pluviôse AN VII art. 8 (d du L 212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 22 Pluviôse AN VII art. 8 (d du L 212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000517665", "#text": "Ordonnance 60-1256 1960-11-29 art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000517665", "@numtexte": "60-1256", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1960-11-29" }, { "@id": "JORFTEXT000000320409", "#text": "Loi 65-566 1965-07-12 art. 4 4 (c du L212)", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180071", "@fin": "2999-01-01", "#text": "I : Infractions constatées par procès-verbal", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315476", "@fin": "1993-01-01", "@num": "L212", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315477", "@fin": "2020-12-08", "@num": "L212", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042656778", "@fin": "2999-01-01", "@num": "L212", "@etat": "VIGUEUR", "@debut": "2020-12-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Peuvent être constatées par procès-verbal :
\n
a) Les infractions en matière de contributions indirectes et de législations édictant les mêmes règles en matière de procédure et de recouvrement ;
\n
b) Les infractions en matière de taxes sur le chiffre d'affaires et de taxes assimilées ;
\n
c) Les infractions aux dispositions des articles 119 bis-2 et 1672-2 du code général des impôts en matière de retenue à la source afférente aux revenus de capitaux mobiliers et à celles qui fixent les modalités et conditions d'application de ces articles ;
\n
d) Les infractions aux dispositions du code général des impôts relatives aux ventes publiques de meubles et par enchères, aux droits de timbre à l'exception de celles relatives aux droits de timbre perçus sur états ou sur déclarations ;
\n
e) Les infractions relatives au récépissé de consignation prévu par l'article 302 octies du code précité.
" } }, "LEGIARTI000006315477": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L212", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2020-12-08", "DATE_DEBUT": "1993-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315477", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315477.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL212AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1765 bis (al. 1 P.) (c du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1765 bis (al. 1 P.) (c du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1788 (e du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1788 (e du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1852 1 (1re, 2ème, 4ème lignes) (b du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1852 1 (1re, 2ème, 4ème lignes) (b du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1854 1 (al. 1 P.), 2 (6ème ligne) (a du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1854 1 (al. 1 P.), 2 (6ème ligne) (a du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1887 (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1887 (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 874 (al. 2 1er membre de phrase) (d du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 874 (al. 2 1er membre de phrase) (d du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000517665", "#text": "Ordonnance 60-1256 1960-11-29 art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000517665", "@numtexte": "60-1256", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1960-11-29" }, { "@id": "LEGIARTI000006318474", "@num": "116", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 116 () JORF 19 juillet 1992, art. 121 :", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006307271", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313528", "@num": "1672", "#text": "Code général des impôts, CGI. - art. 1672 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309740", "@num": "302 octies", "#text": "Code général des impôts, CGI. - art. 302 octies (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313083", "@num": "1765 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1765 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623583", "@num": "350 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1934-07-24 art. 9 (e du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 1934-07-24 art. 9 (e du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315481", "@num": "L215", "#text": "Livre des procédures fiscales - art. L215 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 13 Brumaire AN VII art. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 13 Brumaire AN VII art. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 19 Brumaire AN VI art. 94 (a du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 19 Brumaire AN VI art. 94 (a du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1920-06-25 art. 70 (b du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1920-06-25 art. 70 (b du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1934-07-06 art. 13", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1934-07-06 art. 13", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1936-12-31 art. 10 (Réforme fiscale)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1936-12-31 art. 10 (Réforme fiscale)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 22 Pluviôse AN VII art. 8 (d du L 212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 22 Pluviôse AN VII art. 8 (d du L 212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000320409", "#text": "Loi 65-566 1965-07-12 art. 4 4 (c du L212)", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" }, { "#text": "en vigueur le 1er janvier 1993)", "@sens": "source", "@typelien": "HISTO" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180071", "@fin": "2999-01-01", "#text": "I : Infractions constatées par procès-verbal", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315476", "@fin": "1993-01-01", "@num": "L212", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315477", "@fin": "2020-12-08", "@num": "L212", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042656778", "@fin": "2999-01-01", "@num": "L212", "@etat": "VIGUEUR", "@debut": "2020-12-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Peuvent être constatées par procès-verbal :
\n
a) (Abrogé).
\n
b) Les infractions en matière de taxes sur le chiffre d'affaires et de taxes assimilées ;
\n
c) Les infractions aux dispositions du 2 des articles 119 bis et 1672 du code général des impôts en matière de retenue à la source afférente aux revenus de capitaux mobiliers et à celles qui fixent les modalités et conditions d'application de ces articles ;
\n
d) Les infractions aux dispositions du code général des impôts relatives aux ventes publiques de meubles et par enchères, aux droits de timbre à l'exception de celles relatives aux droits de timbre perçus sur états ou sur déclarations ;
\n
e) Les infractions relatives au récépissé de consignation prévu par l'article 302 octies du code précité.
" } }, "LEGIARTI000006315479": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-12-31", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315479", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315479.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL214AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1854 1 (AL. 1 P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006927481", "@num": "7", "#text": "Décret n°93-265 du 26 février 1993 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "#text": "LOI 1905-08-06 ART. 17 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000517665", "#text": "Ordonnance 60-1256 1960-11-29 ART. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000517665", "@numtexte": "60-1256", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1960-11-29" }, { "@id": "LEGIARTI000025625248", "@num": "R214-1", "#text": "Livre des procédures fiscales - art. R214-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006315479", "@fin": "1992-12-31", "@num": "L214", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315480", "@fin": "2999-01-01", "@num": "L214", "@etat": "VIGUEUR", "@debut": "1992-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En matière de contributions indirectes, les agents de l'administration des impôts compétents pour établir les procès-verbaux doivent être commissionnés et assermentés [*condition*].
\n
" } }, "LEGIARTI000006315480": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L214", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1992-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315480", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315480.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL214AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1854 1 (AL. 1 P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000517665", "#text": "Ordonnance 60-1256 1960-11-29 ART. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000517665", "@numtexte": "60-1256", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1960-11-29" }, { "@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. 7 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": "LEGIARTI000006927481", "@num": "7", "#text": "Décret n°93-265 du 26 février 1993 - art. 7 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 1905-08-06 ART. 17 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000025625248", "@num": "R214-1", "#text": "Livre des procédures fiscales - art. R214-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006315479", "@fin": "1992-12-31", "@num": "L214", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315480", "@fin": "2999-01-01", "@num": "L214", "@etat": "VIGUEUR", "@debut": "1992-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
En matière de contributions indirectes, les agents de l'administration compétents pour établir les procès-verbaux doivent être commissionnés et assermentés.
\n
" } }, "LEGIARTI000006315488": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L220", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315488", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315488.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL220AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1854 1 1° (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000517665", "#text": "Ordonnance 60-1256 1960-11-29 ART. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000517665", "@numtexte": "60-1256", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1960-11-29" }, { "@id": "JORFTEXT000000684760", "#text": "LOI 64-1278 1964-12-23 ART. 1 II", "@sens": "source", "@cidtexte": "JORFTEXT000000684760", "@numtexte": "64-1278", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1964-12-23" }, { "@id": "JORFTEXT000000701292", "#text": "Décret 81-859 1981-09-15", "@sens": "source", "@cidtexte": "JORFTEXT000000701292", "@numtexte": "81-859", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1981-09-15" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006315491", "@num": "L221", "#text": "Livre des procédures fiscales - art. L221 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006315488", "@fin": "2002-03-31", "@num": "L220", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315489", "@fin": "2999-01-01", "@num": "L220", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les procès-verbaux constatant les infractions aux lois et règlements sur les tabacs et allumettes peuvent être établis par les agents des douanes, les agents de l'administration des finances, les gendarmes, les commissaires de police, les agents des services des ponts et chaussées autorisés par la loi à dresser des procès-verbaux, les agents assermentés de l'office national des forêts, les gardes-champêtres et généralement tout agent assermenté.
\n
" } }, "LEGIARTI000006315490": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L221", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2001-12-29", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315490", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315490.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL221AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1854 1 1°, 2°", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000517665", "#text": "Ordonnance 60-1256 1960-11-29 art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000517665", "@numtexte": "60-1256", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1960-11-29" }, { "@id": "LEGIARTI000006315488", "@num": "L220", "#text": "Livre des procédures fiscales - art. L220 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGITEXT000006074228", "#text": "Code de la route R249", "@sens": "source", "@cidtexte": "LEGITEXT000006074228", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006315490", "@fin": "2001-12-29", "@num": "L221", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315491", "@fin": "2999-01-01", "@num": "L221", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les procès-verbaux constatant les infractions aux lois et règlements sur les alcools, alambics et boissons, peuvent être établis par les personnes mentionnées à l'article L. 220 et par les agents de la répression des fraudes ainsi que par les agents habilités à dresser les procès-verbaux en matière de police de la circulation routière désignés à l'article R. 249 du code de la route.
\n
" } }, "LEGIARTI000006315491": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L221", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315491", "URL": "article/LEGI/ARTI/00/00/06/31/54/LEGIARTI000006315491.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL221AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1854 1 1°, 2°", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000517665", "#text": "Ordonnance 60-1256 1960-11-29 art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000517665", "@numtexte": "60-1256", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1960-11-29" }, { "@id": "LEGIARTI000006321355", "@num": "60", "#text": "Loi - art. 60 (V) JORF 29 décembre 2001", "@sens": "source", "@cidtexte": "JORFTEXT000000581002", "@nortexte": "ECOX0100145L", "@numtexte": "2001-1276", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2001-12-28" }, { "@id": "LEGIARTI000006315488", "@num": "L220", "#text": "Livre des procédures fiscales - art. L220 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "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": "LEGIARTI000006315490", "@fin": "2001-12-29", "@num": "L221", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006315491", "@fin": "2999-01-01", "@num": "L221", "@etat": "VIGUEUR", "@debut": "2002-03-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les procès-verbaux constatant les infractions aux lois et règlements sur les alcools, alambics et boissons, peuvent être établis par les personnes mentionnées à l'article L. 220 et par les agents de la répression des fraudes ainsi que par les agents habilités à dresser les procès-verbaux en matière de police de la circulation routière désignés dans le code de la route.
\n
" } }, "LEGIARTI000042656778": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L212", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2020-12-08" } }, "META_COMMUN": { "ID": "LEGIARTI000042656778", "URL": "article/LEGI/ARTI/00/00/42/65/67/LEGIARTI000042656778.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1765 bis (al. 1 P.) (c du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1765 bis (al. 1 P.) (c du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1788 (e du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1788 (e du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1852 1 (1re, 2ème, 4ème lignes) (b du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1852 1 (1re, 2ème, 4ème lignes) (b du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1854 1 (al. 1 P.), 2 (6ème ligne) (a du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1854 1 (al. 1 P.), 2 (6ème ligne) (a du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1887 (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1887 (P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 874 (al. 2 1er membre de phrase) (d du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 874 (al. 2 1er membre de phrase) (d du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000517665", "#text": "Ordonnance 60-1256 1960-11-29 art. 10", "@sens": "source", "@cidtexte": "JORFTEXT000000517665", "@numtexte": "60-1256", "@typelien": "CONCORDANCE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "1960-11-29" }, { "@id": "LEGIARTI000042624468", "@num": "127", "#text": "LOI n°2020-1525 du 7 décembre 2020 - art. 127 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042619877", "@nortexte": "ECOX1935404L", "@numtexte": "2020-1525", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-07" }, { "@id": "LEGIARTI000006307271", "@num": "119 bis", "#text": "Code général des impôts, CGI. - art. 119 bis", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313528", "@num": "1672", "#text": "Code général des impôts, CGI. - art. 1672", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006309740", "@num": "302 octies", "#text": "Code général des impôts, CGI. - art. 302 octies", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006313083", "@num": "1765 bis", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1765 bis (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623583", "@num": "350 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1934-07-24 art. 9 (e du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 1934-07-24 art. 9 (e du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006315481", "@num": "L215", "#text": "Livre des procédures fiscales - art. L215 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 13 Brumaire AN VII art. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 13 Brumaire AN VII art. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 19 Brumaire AN VI art. 94 (a du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 19 Brumaire AN VI art. 94 (a du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1920-06-25 art. 70 (b du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1920-06-25 art. 70 (b du L212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1934-07-06 art. 13", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1934-07-06 art. 13", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1936-12-31 art. 10 (Réforme fiscale)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1936-12-31 art. 10 (Réforme fiscale)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 22 Pluviôse AN VII art. 8 (d du L 212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 22 Pluviôse AN VII art. 8 (d du L 212)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000320409", "#text": "Loi 65-566 1965-07-12 art. 4 4 (c du L212)", "@sens": "source", "@cidtexte": "JORFTEXT000000320409", "@numtexte": "65-566", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1965-07-12" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180071", "@fin": "2999-01-01", "#text": "I : Infractions constatées par procès-verbal", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315476", "@fin": "1993-01-01", "@num": "L212", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315477", "@fin": "2020-12-08", "@num": "L212", "@etat": "MODIFIE", "@debut": "1993-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000042656778", "@fin": "2999-01-01", "@num": "L212", "@etat": "VIGUEUR", "@debut": "2020-12-08", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Peuvent être constatées par procès-verbal :

a) (Abrogé).

b) Les infractions en matière de taxes sur le chiffre d'affaires et de taxes assimilées ;

c) Les infractions aux dispositions du 2 des articles 119 bis et 1672 du code général des impôts en matière de retenue à la source afférente aux revenus de capitaux mobiliers et à celles qui fixent les modalités et conditions d'application de ces articles ;

d) Les infractions aux dispositions du code général des impôts relatives aux ventes publiques de meubles et par enchères, aux droits de timbre à l'exception de celles relatives aux droits de timbre perçus sur états ou sur déclarations ;

e) (Abrogé).

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006315479", "cible": false, "cidtexte": "JORFTEXT000000517665", "id": "JORFTEXT000000517665", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000042656778", "cible": false, "cidtexte": "JORFTEXT000000517665", "id": "JORFTEXT000000517665", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315476", "cible": false, "cidtexte": "JORFTEXT000000517665", "id": "JORFTEXT000000517665", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315480", "cible": false, "cidtexte": "JORFTEXT000000517665", "id": "JORFTEXT000000517665", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315477", "cible": false, "cidtexte": "JORFTEXT000000517665", "id": "JORFTEXT000000517665", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315488", "cible": false, "cidtexte": "JORFTEXT000000517665", "id": "JORFTEXT000000517665", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315490", "cible": false, "cidtexte": "JORFTEXT000000517665", "id": "JORFTEXT000000517665", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315491", "cible": false, "cidtexte": "JORFTEXT000000517665", "id": "JORFTEXT000000517665", "typelien": "CONCORDANCE" } ], "texte_version": { "JORFTEXT000000517665": { "SM": { "CONTENU": "COMPLEMENT A L'ART. 306 DU CODE GENERAL DES IMPOTS
MODIFICATION DE L'ART. 318 AL. 1, DE L'ART. 319 DU CODE GENERAL DES IMPOTS
ABROGATION DE L'ART. 321 AL. 4 DUDIT CODE
MODIFICATION DE L'AL. 4 DU MEME ART. 321
MODIFICATION DES ART. 404, 439, 443, 490, 498, 1764 ET 1773 DU CODE GENERAL DES IMPOTS
COMPLEMENT A L'AL. 1 DE L'ART. 1774
ADJONCTION D'UN ART. 1774 BIS AUDIT CODE
MODIFICATION DE L'ART. 1854 DU MEME CODE.
GIM" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000314683", "#text": "Loi n°60-773 du 30 juillet 1960", "@sens": "source", "@cidtexte": "JORFTEXT000000314683", "@numtexte": "60-773", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1960-07-30" }, { "@id": "LEGIARTI000006315476", "@num": "L212", "#text": "Livre des procédures fiscales - art. L212 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315477", "@num": "L212", "#text": "Livre des procédures fiscales - art. L212 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315479", "@num": "L214", "#text": "Livre des procédures fiscales - art. 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