{ "article": { "LEGIARTI000006315189": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L104", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315189", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315189.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL104AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1662 (AL. 1 SAUF 4EME LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1662 (AL. 1 sauf 4ème ligne)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2008", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2008", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000670405", "#text": "Décret 53-701 1953-08-09 ART. 4 (LOI 53-701 1953-07-11 ART. 7)", "@sens": "source", "@cidtexte": "JORFTEXT000000670405", "@numtexte": "53-701", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-09" }, { "@id": "LEGIARTI000033746777", "@num": "L342-2", "#text": "Code des relations entre le public et l'adminis... - art. L342-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "LOI 1914-07-15 ART. 24", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1914-07-15 art. 24", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-01-13 ANNEXE I ART. 144", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-01-13 annexe I art. 144", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000315799", "#text": "LOI 47-1465 1947-08-08 art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000315799", "@numtexte": "47-1465", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1947-08-08" }, { "#text": "LOI 53-701 1953-07-11 art. 7", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000031217592", "@num": "21", "#text": "Loi n° 78-753 du 17 juillet 1978 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "LEGIARTI000006317908", "@num": "56", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 56 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180054", "@fin": "1992-12-31", "#text": "Délivrance de documents aux contribuables.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163099", "@fin": "2999-01-01", "#text": "Section I : Portée et limites de 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": "LEGIARTI000006315189", "@fin": "1992-01-01", "@num": "L104", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315190", "@fin": "2005-01-01", "@num": "L104", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315191", "@fin": "2008-04-03", "@num": "L104", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000018570231", "@fin": "2999-01-01", "@num": "L104", "@etat": "VIGUEUR", "@debut": "2008-04-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les comptables du Trésor chargés du recouvrement des impôts directs délivrent aux personnes qui en font la demande un extrait de rôle ou un certificat de non inscription au rôle dans les conditions suivantes :
\n
a) Pour les impôts directs d'Etat et taxes assimilées, ces documents ne peuvent être délivrés que dans la mesure où ils concernent le contribuable lui-même.
\n
b) Pour les impôts locaux et taxes annexes, ces documents peuvent être délivrés même s'ils concernent un autre contribuable mais à condition que le demandeur figure personnellement au rôle.
" } }, "LEGIARTI000006315190": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L104", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2005-01-01", "DATE_DEBUT": "1992-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315190", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315190.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL104AAXXXXXAB" } }, "NOTA": { "CONTENU": "
(1) L'entrée en vigueur de la taxe départementale sur le revenu est suspendue jusqu'à une date fixée par une loi qui interviendra après le 2 avril 1993.
\n
" }, "LIENS": { "LIEN": [ { "#text": "CGI 1662 (AL. 1 SAUF 4EME LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1662 (AL. 1 sauf 4ème ligne)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2008", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2008", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000670405", "#text": "Décret 53-701 1953-08-09 art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000670405", "@numtexte": "53-701", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-09" }, { "@id": "LEGIARTI000033746777", "@num": "L342-2", "#text": "Code des relations entre le public et l'adminis... - art. L342-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 4 juillet 1992", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 1914-07-15 ART. 24", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1914-07-15 art. 24", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-01-13 ANNEXE I ART. 144", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-01-13 annexe I art. 144", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000315799", "#text": "LOI 47-1465 1947-08-08 art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000315799", "@numtexte": "47-1465", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1947-08-08" }, { "#text": "LOI 53-701 1953-07-11 art. 7", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000031217592", "@num": "21", "#text": "Loi n° 78-753 du 17 juillet 1978 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "JORFTEXT000000167701", "#text": "Loi 90-669 1990-07-30 art. 56 VI JORF 1er août 1990 en vigueur le 1er janvier 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "JORFTEXT000000167701", "#text": "Loi 90-669 1990-07-30 art. 56 VIII : L'entrée en vigueur des dispositions du présent article au 1er janvier 1992 sera soumise à l'approbation du Parlement", "@sens": "source", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006317908", "@num": "56", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 56 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180055", "@fin": "2999-01-01", "#text": "1° : Délivrance de documents aux contribuables", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163099", "@fin": "2999-01-01", "#text": "Section I : Portée et limites de 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": "LEGIARTI000006315189", "@fin": "1992-01-01", "@num": "L104", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315190", "@fin": "2005-01-01", "@num": "L104", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315191", "@fin": "2008-04-03", "@num": "L104", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000018570231", "@fin": "2999-01-01", "@num": "L104", "@etat": "VIGUEUR", "@debut": "2008-04-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les comptables du Trésor chargés du recouvrement des impôts directs délivrent aux personnes qui en font la demande un extrait de rôle ou un certificat de non inscription au rôle dans les conditions suivantes :
\n
a) Pour les impôts directs d'Etat et taxes assimilées ainsi que pour la taxe départementale sur le revenu, ces documents ne peuvent être délivrés que dans la mesure où ils concernent le contribuable lui-même (1).
\n
b) Pour les impôts locaux et taxes annexes à l'exclusion de la taxe départementale sur le revenu , ces documents peuvent être délivrés même s'ils concernent un autre contribuable mais à condition que le demandeur figure personnellement au rôle.
" } }, "LEGIARTI000006315191": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L104", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2008-04-03", "DATE_DEBUT": "2002-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315191", "URL": "article/LEGI/ARTI/00/00/06/31/51/LEGIARTI000006315191.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL104AAXXXXXAC" } }, "NOTA": { "CONTENU": "

(1) L'entrée en vigueur de la taxe départementale sur le revenu est suspendue jusqu'à une date fixée par une loi qui interviendra après le 2 avril 1993.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1662 (AL. 1 SAUF 4EME LIGNE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1662 (AL. 1 sauf 4ème ligne)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2008", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 2008", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000670405", "#text": "Décret 53-701 1953-08-09 art. 4", "@sens": "source", "@cidtexte": "JORFTEXT000000670405", "@numtexte": "53-701", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-09" }, { "#text": "Edition du 1er janvier 2003", "@sens": "source", "@typelien": "HISTO" }, { "#text": "LOI 1914-07-15 ART. 24", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1914-07-15 art. 24", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-01-13 ANNEXE I ART. 144", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "LOI 1941-01-13 annexe I art. 144", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000315799", "#text": "LOI 47-1465 1947-08-08 art. 31", "@sens": "source", "@cidtexte": "JORFTEXT000000315799", "@numtexte": "47-1465", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1947-08-08" }, { "#text": "LOI 53-701 1953-07-11 art. 7", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000031217592", "@num": "21", "#text": "Loi n° 78-753 du 17 juillet 1978 - art. 21 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000339241", "@numtexte": "78-753", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1978-07-17" }, { "@id": "LEGIARTI000006317908", "@num": "56", "#text": "Loi n°90-669 du 30 juillet 1990 - art. 56 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000167701", "@nortexte": "ECOX9000072L", "@numtexte": "90-669", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1990-07-30" }, { "@id": "LEGIARTI000006321591", "@num": "21", "#text": "Loi - art. 21 (V) JORF 31 décembre 2002 en vigueur le 1er janvier 2005", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "JORFTEXT000000781906", "#text": "Loi 2002-1576 2002-12-30 art. 21 III", "@sens": "source", "@cidtexte": "JORFTEXT000000781906", "@nortexte": "ECOX0200157L", "@numtexte": "2002-1576", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "2002-12-30" }, { "@id": "LEGIARTI000033746777", "@num": "L342-2", "#text": "Code des relations entre le public et l'adminis... - art. L342-2 (VT)", "@sens": "cible", "@cidtexte": "LEGITEXT000031366350", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180055", "@fin": "2999-01-01", "#text": "1° : Délivrance de documents aux contribuables", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163099", "@fin": "2999-01-01", "#text": "Section I : Portée et limites de 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": "LEGIARTI000006315189", "@fin": "1992-01-01", "@num": "L104", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315190", "@fin": "2005-01-01", "@num": "L104", "@etat": "MODIFIE", "@debut": "1992-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315191", "@fin": "2008-04-03", "@num": "L104", "@etat": "MODIFIE", "@debut": "2002-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000018570231", "@fin": "2999-01-01", "@num": "L104", "@etat": "VIGUEUR", "@debut": "2008-04-03", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les comptables chargés du recouvrement des impôts directs délivrent aux personnes qui en font la demande soit un extrait de rôle ou un certificat de non-inscription au rôle, soit une copie de l'avis de mise en recouvrement, selon le comptable compétent pour recouvrer l'impôt, dans les conditions suivantes :
\n
a) Pour les impôts directs d'Etat et taxes assimilées ainsi que pour la taxe départementale sur le revenu, ces documents ne peuvent être délivrés que dans la mesure où ils concernent le contribuable lui-même (1).
\n
b) Pour les impôts locaux et taxes annexes à l'exclusion de la taxe départementale sur le revenu, ces documents peuvent être délivrés même s'ils concernent un autre contribuable mais à condition que le demandeur figure personnellement au rôle.
" } }, "LEGIARTI000006315819": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L103", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-07-09", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315819", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315819.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL103AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029390822", "@num": "1", "#text": "Arrêté du 23 octobre 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000585798", "@nortexte": "ECOL0000078A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-10-23" }, { "@id": "LEGIARTI000030489362", "@num": "1", "#text": "ARRÊTÉ du 10 avril 2015 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030487215", "@nortexte": "FCPE1504726A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-10" }, { "@id": "LEGIARTI000046796986", "#text": "Arrêté du 19 décembre 2022 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046792234", "@nortexte": "ECOE2236734A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-19" }, { "#text": "CGI 2006 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000020051896", "@num": "1653 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1653 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447802", "@num": "L213-11-15", "#text": "Code de l'environnement - art. L213-11-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044835204", "@num": "L5112-1-22", "#text": "Code des transports - art. L5112-1-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014207", "@num": "1653 BA", "#text": "Code général des impôts, CGI. - art. 1653 BA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1934-07-20 annexe art. 143", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000670405", "#text": "Décret 53-701 1953-08-09 art. 4 (al. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000670405", "@numtexte": "53-701", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-09" }, { "@id": "LEGIARTI000006451222", "@num": "20", "#text": "Loi n°71-575 du 16 juillet 1971 - art. 20 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687666", "@numtexte": "71-575", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006273555", "@num": "97", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 97 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000037826199", "@num": "78", "#text": "Loi n° 85-10 du 3 janvier 1985 - art. 78 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317282", "@numtexte": "85-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-03" }, { "@id": "LEGIARTI000006321971", "@num": "73", "#text": "Loi - art. 73 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "#text": "Loi 1917-07-31 art. 51", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000030022782", "@num": "71", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 71 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000048849178", "@num": "72", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000025074835", "@num": "75", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 75 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000050081674", "@num": "76", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 76 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000050081638", "@num": "77", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 77 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000017885092", "@num": "17", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000037176365", "#text": "Arrêté du 29 juin 2018 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037172027", "@nortexte": "CPAE1725784A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-29" }, { "@id": "LEGIARTI000044873157", "@num": "1651 M", "#text": "Code général des impôts, CGI. - art. 1651 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033789380", "@num": "L10-0 AB", "#text": "Livre des procédures fiscales - art. L10-0 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315188", "@num": "L103 A", "#text": "Livre des procédures fiscales - art. L103 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028287950", "@num": "L103 B", "#text": "Livre des procédures fiscales - art. L103 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834116", "@num": "L16 B", "#text": "Livre des procédures fiscales - art. L16 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046873045", "@num": "L287", "#text": "Livre des procédures fiscales - art. L287 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354604", "@num": "L288 A", "#text": "Livre des procédures fiscales - art. L288 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861025", "@num": "L38", "#text": "Livre des procédures fiscales - art. L38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315014", "@num": "L45 A", "#text": "Livre des procédures fiscales - art. L45 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846776", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316261", "@num": "R*103-1", "#text": "Livre des procédures fiscales - art. R*103-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316275", "@num": "R*114 A-3", "#text": "Livre des procédures fiscales - art. R*114 A-3 (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" }, { "#text": "Loi 1914-07-15 art. 23", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1941-01-13 annexe I art. 143", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147356", "@fin": "1987-07-09", "#text": "PORTEE ET LIMITES DE LA REGLE DU SECRET PROFESSIONNEL.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133973", "@fin": "1987-07-09", "#text": "LE SECRET PROFESSIONNEL EN MATIERE FISCALE", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114553", "@fin": "1989-07-14", "#text": "LE CONTROLE 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": "LEGIARTI000006315819", "@fin": "1987-07-09", "@num": "L103", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315820", "@fin": "1994-09-02", "@num": "L103", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315821", "@fin": "1997-04-11", "@num": "L103", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315822", "@fin": "2024-01-01", "@num": "L103", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048638066", "@fin": "2999-01-01", "@num": "L103", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'obligation du secret professionnel, telle qu'elle est définie à l'article 378 du code pénal, s'applique à toutes les personnes appelées à l'occasion de leurs fonctions ou attributions à intervenir dans l'assiette, le contrôle, le recouvrement ou le contentieux des impôts, droits, taxes et redevances prévus au code général des impôts.
\n
Le secret s'étend à toutes les informations recueillies à l'occasion de ces opérations.
" } }, "LEGIARTI000006315820": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L103", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1994-09-02", "DATE_DEBUT": "1987-07-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006315820", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315820.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL103AAXXXXXAB" } }, "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": [ { "@id": "LEGIARTI000029390822", "@num": "1", "#text": "Arrêté du 23 octobre 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000585798", "@nortexte": "ECOL0000078A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-10-23" }, { "@id": "LEGIARTI000030489362", "@num": "1", "#text": "ARRÊTÉ du 10 avril 2015 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030487215", "@nortexte": "FCPE1504726A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-10" }, { "@id": "LEGIARTI000046796986", "#text": "Arrêté du 19 décembre 2022 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046792234", "@nortexte": "ECOE2236734A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-19" }, { "#text": "CGI 2006 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000020051896", "@num": "1653 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1653 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447802", "@num": "L213-11-15", "#text": "Code de l'environnement - art. L213-11-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044835204", "@num": "L5112-1-22", "#text": "Code des transports - art. L5112-1-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014207", "@num": "1653 BA", "#text": "Code général des impôts, CGI. - art. 1653 BA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1934-07-20 annexe art. 143", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000670405", "#text": "Décret 53-701 1953-08-09 art. 4 (al. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000670405", "@numtexte": "53-701", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-09" }, { "@id": "LEGIARTI000006451222", "@num": "20", "#text": "Loi n°71-575 du 16 juillet 1971 - art. 20 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687666", "@numtexte": "71-575", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006273555", "@num": "97", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 97 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000037826199", "@num": "78", "#text": "Loi n° 85-10 du 3 janvier 1985 - art. 78 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317282", "@numtexte": "85-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-03" }, { "@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": "LEGIARTI000006321971", "@num": "73", "#text": "Loi - art. 73 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "#text": "Loi 1917-07-31 art. 51", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000030022782", "@num": "71", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 71 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000048849178", "@num": "72", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000025074835", "@num": "75", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 75 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000050081674", "@num": "76", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 76 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000050081638", "@num": "77", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 77 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000017885092", "@num": "17", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000037176365", "#text": "Arrêté du 29 juin 2018 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037172027", "@nortexte": "CPAE1725784A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-29" }, { "@id": "LEGIARTI000044873157", "@num": "1651 M", "#text": "Code général des impôts, CGI. - art. 1651 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033789380", "@num": "L10-0 AB", "#text": "Livre des procédures fiscales - art. L10-0 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315188", "@num": "L103 A", "#text": "Livre des procédures fiscales - art. L103 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028287950", "@num": "L103 B", "#text": "Livre des procédures fiscales - art. L103 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834116", "@num": "L16 B", "#text": "Livre des procédures fiscales - art. L16 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046873045", "@num": "L287", "#text": "Livre des procédures fiscales - art. L287 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354604", "@num": "L288 A", "#text": "Livre des procédures fiscales - art. L288 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861025", "@num": "L38", "#text": "Livre des procédures fiscales - art. L38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315014", "@num": "L45 A", "#text": "Livre des procédures fiscales - art. L45 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846776", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316261", "@num": "R*103-1", "#text": "Livre des procédures fiscales - art. R*103-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316275", "@num": "R*114 A-3", "#text": "Livre des procédures fiscales - art. R*114 A-3 (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" }, { "#text": "Loi 1914-07-15 art. 23", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1941-01-13 annexe I art. 143", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 87-502 1987-07-09 art. 9 VI JORF 9 juillet 1987", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163099", "@fin": "2999-01-01", "#text": "Section I : Portée et limites de 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": "LEGIARTI000006315819", "@fin": "1987-07-09", "@num": "L103", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315820", "@fin": "1994-09-02", "@num": "L103", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315821", "@fin": "1997-04-11", "@num": "L103", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315822", "@fin": "2024-01-01", "@num": "L103", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048638066", "@fin": "2999-01-01", "@num": "L103", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'obligation du secret professionnel, telle qu'elle est définie à l'article 378 du code pénal, s'applique à toutes les personnes appelées à l'occasion de leurs fonctions ou attributions à intervenir dans l'assiette, le contrôle, le recouvrement ou le contentieux des impôts, droits, taxes et redevances prévus au code général des impôts.
\n
Le secret s'étend à toutes les informations recueillies à l'occasion de ces opérations. Pour les informations recueillies à l'occasion d'un examen contradictoire de l'ensemble de la situation fiscale personnelle, l'obligation du secret professionnel nécessaire au respect de la vie privée s'impose au vérificateur à l'égard de toutes personnes autres que celles ayant, par leurs fonctions, à connaître du dossier.
" } }, "LEGIARTI000006315821": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L103", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1994-09-02" } }, "META_COMMUN": { "ID": "LEGIARTI000006315821", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315821.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL103AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029390822", "@num": "1", "#text": "Arrêté du 23 octobre 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000585798", "@nortexte": "ECOL0000078A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-10-23" }, { "@id": "LEGIARTI000030489362", "@num": "1", "#text": "ARRÊTÉ du 10 avril 2015 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030487215", "@nortexte": "FCPE1504726A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-10" }, { "#text": "CGI 2006 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 1934-07-20 annexe art. 143", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000670405", "#text": "Décret 53-701 1953-08-09 art. 4 (al. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000670405", "@numtexte": "53-701", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-09" }, { "#text": "Edition du 2 septembre 1994", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Loi 1917-07-31 art. 51", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006451222", "@num": "20", "#text": "Loi n°71-575 du 16 juillet 1971 - art. 20 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687666", "@numtexte": "71-575", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006273555", "@num": "97", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 97 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000037826199", "@num": "78", "#text": "Loi n° 85-10 du 3 janvier 1985 - art. 78 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317282", "@numtexte": "85-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-03" }, { "@id": "JORFTEXT000000177662", "#text": "Loi 92-1336 1992-12-16 art. 333, art. 372, art. 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": "LEGIARTI000006321971", "@num": "73", "#text": "Loi - art. 73 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000030022782", "@num": "71", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 71 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000048849178", "@num": "72", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000025074835", "@num": "75", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 75 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000050081674", "@num": "76", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 76 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000050081638", "@num": "77", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 77 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000017885092", "@num": "17", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000037176365", "#text": "Arrêté du 29 juin 2018 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037172027", "@nortexte": "CPAE1725784A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-29" }, { "@id": "LEGIARTI000046796986", "#text": "Arrêté du 19 décembre 2022 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046792234", "@nortexte": "ECOE2236734A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-19" }, { "@id": "LEGIARTI000020051896", "@num": "1653 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1653 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447802", "@num": "L213-11-15", "#text": "Code de l'environnement - art. L213-11-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044835204", "@num": "L5112-1-22", "#text": "Code des transports - art. L5112-1-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873157", "@num": "1651 M", "#text": "Code général des impôts, CGI. - art. 1651 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014207", "@num": "1653 BA", "#text": "Code général des impôts, CGI. - art. 1653 BA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033789380", "@num": "L10-0 AB", "#text": "Livre des procédures fiscales - art. L10-0 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315188", "@num": "L103 A", "#text": "Livre des procédures fiscales - art. L103 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028287950", "@num": "L103 B", "#text": "Livre des procédures fiscales - art. L103 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834116", "@num": "L16 B", "#text": "Livre des procédures fiscales - art. L16 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046873045", "@num": "L287", "#text": "Livre des procédures fiscales - art. L287 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354604", "@num": "L288 A", "#text": "Livre des procédures fiscales - art. L288 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861025", "@num": "L38", "#text": "Livre des procédures fiscales - art. L38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315014", "@num": "L45 A", "#text": "Livre des procédures fiscales - art. L45 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846776", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316261", "@num": "R*103-1", "#text": "Livre des procédures fiscales - art. R*103-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316275", "@num": "R*114 A-3", "#text": "Livre des procédures fiscales - art. R*114 A-3 (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" }, { "#text": "Loi 1914-07-15 art. 23", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1941-01-13 annexe I art. 143", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163099", "@fin": "2999-01-01", "#text": "Section I : Portée et limites de 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": "LEGIARTI000006315819", "@fin": "1987-07-09", "@num": "L103", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315820", "@fin": "1994-09-02", "@num": "L103", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315821", "@fin": "1997-04-11", "@num": "L103", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315822", "@fin": "2024-01-01", "@num": "L103", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048638066", "@fin": "2999-01-01", "@num": "L103", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'obligation du secret professionnel, telle qu'elle est définie aux articles 226-13 et 226-14 du code pénal, s'applique à toutes les personnes appelées à l'occasion de leurs fonctions ou attributions à intervenir dans l'assiette, le contrôle, le recouvrement ou le contentieux des impôts, droits, taxes et redevances prévus au code général des impôts.
\n
Le secret s'étend à toutes les informations recueillies à l'occasion de ces opérations. Pour les informations recueillies à l'occasion d'un examen contradictoire de l'ensemble de la situation fiscale personnelle, l'obligation du secret professionnel nécessaire au respect de la vie privée s'impose au vérificateur à l'égard de toutes personnes autres que celles ayant, par leurs fonctions, à connaître du dossier.
" } }, "LEGIARTI000006315822": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L103", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006315822", "URL": "article/LEGI/ARTI/00/00/06/31/58/LEGIARTI000006315822.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL103AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029390822", "@num": "1", "#text": "Arrêté du 23 octobre 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000585798", "@nortexte": "ECOL0000078A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-10-23" }, { "@id": "LEGIARTI000030489362", "@num": "1", "#text": "ARRÊTÉ du 10 avril 2015 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030487215", "@nortexte": "FCPE1504726A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-10" }, { "@id": "LEGIARTI000046796986", "#text": "Arrêté du 19 décembre 2022 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046792234", "@nortexte": "ECOE2236734A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-19" }, { "#text": "CGI 2006 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000020051896", "@num": "1653 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1653 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044835204", "@num": "L5112-1-22", "#text": "Code des transports - art. L5112-1-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014207", "@num": "1653 BA", "#text": "Code général des impôts, CGI. - art. 1653 BA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1934-07-20 annexe art. 143", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000670405", "#text": "Décret 53-701 1953-08-09 art. 4 (al. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000670405", "@numtexte": "53-701", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-09" }, { "@id": "LEGIARTI000006451222", "@num": "20", "#text": "Loi n°71-575 du 16 juillet 1971 - art. 20 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687666", "@numtexte": "71-575", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006273555", "@num": "97", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 97 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000037826199", "@num": "78", "#text": "Loi n° 85-10 du 3 janvier 1985 - art. 78 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317282", "@numtexte": "85-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-03" }, { "@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": "JORFTEXT000000380408", "#text": "Loi 96-1182 1996-12-30 art. 31 II, III Finances rectificative pour 1996 JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "JORFTEXT000000380408", "#text": "Loi 96-1182 1996-12-30 art. 31 III", "@sens": "source", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "SPEC_APPLI", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006319835", "@num": "31", "#text": "Loi n°96-1182 du 30 décembre 1996 - art. 31 (V) JORF 31 décembre 1996", "@sens": "source", "@cidtexte": "JORFTEXT000000380408", "@nortexte": "ECOX9600138L", "@numtexte": "96-1182", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1996-12-30" }, { "@id": "LEGIARTI000006321971", "@num": "73", "#text": "Loi - art. 73 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000030022782", "@num": "71", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 71 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000048849178", "@num": "72", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000025074835", "@num": "75", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 75 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000050081674", "@num": "76", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 76 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000050081638", "@num": "77", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 77 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000017885092", "@num": "17", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000037176365", "#text": "Arrêté du 29 juin 2018 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037172027", "@nortexte": "CPAE1725784A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-29" }, { "@id": "LEGIARTI000028447802", "@num": "L213-11-15", "#text": "Code de l'environnement - art. L213-11-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044873157", "@num": "1651 M", "#text": "Code général des impôts, CGI. - art. 1651 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033789380", "@num": "L10-0 AB", "#text": "Livre des procédures fiscales - art. L10-0 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315188", "@num": "L103 A", "#text": "Livre des procédures fiscales - art. L103 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028287950", "@num": "L103 B", "#text": "Livre des procédures fiscales - art. L103 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834116", "@num": "L16 B", "#text": "Livre des procédures fiscales - art. L16 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046873045", "@num": "L287", "#text": "Livre des procédures fiscales - art. L287 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354604", "@num": "L288 A", "#text": "Livre des procédures fiscales - art. L288 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861025", "@num": "L38", "#text": "Livre des procédures fiscales - art. L38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315014", "@num": "L45 A", "#text": "Livre des procédures fiscales - art. L45 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846776", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316261", "@num": "R*103-1", "#text": "Livre des procédures fiscales - art. R*103-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316275", "@num": "R*114 A-3", "#text": "Livre des procédures fiscales - art. R*114 A-3 (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" }, { "#text": "Loi 1914-07-15 art. 23", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1917-07-31 art. 51", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1941-01-13 annexe I art. 143", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163099", "@fin": "2999-01-01", "#text": "Section I : Portée et limites de 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": "LEGIARTI000006315819", "@fin": "1987-07-09", "@num": "L103", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315820", "@fin": "1994-09-02", "@num": "L103", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315821", "@fin": "1997-04-11", "@num": "L103", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315822", "@fin": "2024-01-01", "@num": "L103", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048638066", "@fin": "2999-01-01", "@num": "L103", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
L'obligation du secret professionnel, telle qu'elle est définie aux articles 226-13 et 226-14 du code pénal, s'applique à toutes les personnes appelées à l'occasion de leurs fonctions ou attributions à intervenir dans l'assiette, le contrôle, le recouvrement ou le contentieux des impôts, droits, taxes et redevances prévus au code général des impôts.
\n
Le secret s'étend à toutes les informations recueillies à l'occasion de ces opérations. Pour les informations recueillies à l'occasion d'un examen contradictoire de la situation fiscale personnelle, l'obligation du secret professionnel nécessaire au respect de la vie privée s'impose au vérificateur à l'égard de toutes personnes autres que celles ayant, par leurs fonctions, à connaître du dossier.
" } }, "LEGIARTI000018570231": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L104", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2008-04-03" } }, "META_COMMUN": { "ID": "LEGIARTI000018570231", "URL": "article/LEGI/ARTI/00/00/18/57/02/LEGIARTI000018570231.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Ces mots sont disjoints.

Les comptables chargés du recouvrement des impôts directs délivrent aux personnes qui en font la demande soit un extrait de rôle ou un certificat de non-inscription au rôle, soit une copie de l'avis de mise en recouvrement, selon le comptable compétent pour recouvrer l'impôt, dans les conditions suivantes :

a) Pour les impôts directs d'Etat et taxes assimilées (ainsi que pour la taxe départementale sur le revenu,) (1) ces documents ne peuvent être délivrés que dans la mesure où ils concernent le contribuable lui-même.

b) Pour les impôts locaux et taxes annexes (à l'exclusion de la taxe départementale sur le revenu,) (1) ces documents peuvent être délivrés même s'ils concernent un autre contribuable mais à condition que le demandeur figure personnellement au rôle.

" } }, "LEGIARTI000048638066": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L103", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048638066", "URL": "article/LEGI/ARTI/00/00/48/63/80/LEGIARTI000048638066.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément à l’article 43 de l’ordonnance n° 2023-1210 du 20 décembre 2023, ces dispositions entrent en vigueur le 1er janvier 2024 et sont applicables aux impositions pour lesquelles le fait générateur intervient à compter de cette date.

" }, "LIENS": { "LIEN": [ { "@id": "LEGIARTI000029390822", "@num": "1", "#text": "Arrêté du 23 octobre 2000 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000585798", "@nortexte": "ECOL0000078A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2000-10-23" }, { "@id": "LEGIARTI000030489362", "@num": "1", "#text": "ARRÊTÉ du 10 avril 2015 - art. 1 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000030487215", "@nortexte": "FCPE1504726A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2015-04-10" }, { "@id": "LEGIARTI000046796986", "#text": "Arrêté du 19 décembre 2022 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046792234", "@nortexte": "ECOE2236734A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2022-12-19" }, { "#text": "CGI 2006 (AL. 1)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000020051896", "@num": "1653 D", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1653 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028447802", "@num": "L213-11-15", "#text": "Code de l'environnement - art. L213-11-15 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074220", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000044835204", "@num": "L5112-1-22", "#text": "Code des transports - art. L5112-1-22 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000023086525", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000018014207", "@num": "1653 BA", "#text": "Code général des impôts, CGI. - art. 1653 BA (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 1934-07-20 annexe art. 143", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000670405", "#text": "Décret 53-701 1953-08-09 art. 4 (al. 3)", "@sens": "source", "@cidtexte": "JORFTEXT000000670405", "@numtexte": "53-701", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-09" }, { "@id": "LEGIARTI000006451222", "@num": "20", "#text": "Loi n°71-575 du 16 juillet 1971 - art. 20 (V)", "@sens": "source", "@cidtexte": "JORFTEXT000000687666", "@numtexte": "71-575", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1971-07-16" }, { "@id": "LEGIARTI000006273555", "@num": "97", "#text": "Loi n°81-1160 du 30 décembre 1981 - art. 97 (P)", "@sens": "cible", "@cidtexte": "JORFTEXT000000515870", "@numtexte": "81-1160", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1981-12-30" }, { "@id": "LEGIARTI000037826199", "@num": "78", "#text": "Loi n° 85-10 du 3 janvier 1985 - art. 78 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000000317282", "@numtexte": "85-10", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1985-01-03" }, { "@id": "LEGIARTI000006321971", "@num": "73", "#text": "Loi - art. 73 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "#text": "Loi 1917-07-31 art. 51", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000030022782", "@num": "71", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 71 (M)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000048849178", "@num": "72", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 72 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000025074835", "@num": "75", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 75 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000050081674", "@num": "76", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 76 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000050081638", "@num": "77", "#text": "Loi n° 2003-1312 du 30 décembre 2003 - art. 77 (VT)", "@sens": "cible", "@cidtexte": "JORFTEXT000000429346", "@nortexte": "ECOX0300167L", "@numtexte": "2003-1312", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000017885092", "@num": "17", "#text": "LOI n°2007-1824\n du 25 décembre 2007 - art. 17 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000017839505", "@nortexte": "BCFX0770033L", "@numtexte": "2007-1824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "2007-12-25" }, { "@id": "LEGIARTI000037176365", "#text": "Arrêté du 29 juin 2018 - art. (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000037172027", "@nortexte": "CPAE1725784A", "@typelien": "CITATION", "@naturetexte": "ARRETE", "@datesignatexte": "2018-06-29" }, { "@id": "LEGIARTI000048624918", "@num": "13", "#text": "Ordonnance n°2023-1210 du 20 décembre 2023 - art. 13", "@sens": "cible", "@cidtexte": "JORFTEXT000048603839", "@nortexte": "ECOE2303085R", "@numtexte": "2023-1210", "@typelien": "MODIFIE", "@naturetexte": "ORDONNANCE", "@datesignatexte": "2023-12-20" }, { "@id": "LEGIARTI000044873157", "@num": "1651 M", "#text": "Code général des impôts, CGI. - art. 1651 M (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000033789380", "@num": "L10-0 AB", "#text": "Livre des procédures fiscales - art. L10-0 AB (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315188", "@num": "L103 A", "#text": "Livre des procédures fiscales - art. L103 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000028287950", "@num": "L103 B", "#text": "Livre des procédures fiscales - art. L103 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834116", "@num": "L16 B", "#text": "Livre des procédures fiscales - art. L16 B (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000046873045", "@num": "L287", "#text": "Livre des procédures fiscales - art. L287 (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000036354604", "@num": "L288 A", "#text": "Livre des procédures fiscales - art. L288 A (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047861025", "@num": "L38", "#text": "Livre des procédures fiscales - art. L38 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315014", "@num": "L45 A", "#text": "Livre des procédures fiscales - art. L45 A (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048846776", "@num": "L80 B", "#text": "Livre des procédures fiscales - art. L80 B (VD)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316261", "@num": "R*103-1", "#text": "Livre des procédures fiscales - art. R*103-1 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316275", "@num": "R*114 A-3", "#text": "Livre des procédures fiscales - art. R*114 A-3 (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" }, { "#text": "Loi 1914-07-15 art. 23", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1941-01-13 annexe I art. 143", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006163099", "@fin": "2999-01-01", "#text": "Section I : Portée et limites de 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": "LEGIARTI000006315819", "@fin": "1987-07-09", "@num": "L103", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315820", "@fin": "1994-09-02", "@num": "L103", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315821", "@fin": "1997-04-11", "@num": "L103", "@etat": "MODIFIE", "@debut": "1994-09-02", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315822", "@fin": "2024-01-01", "@num": "L103", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048638066", "@fin": "2999-01-01", "@num": "L103", "@etat": "VIGUEUR", "@debut": "2024-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

L'obligation du secret professionnel, telle qu'elle est définie aux articles 226-13 et 226-14 du code pénal, s'applique à toutes les personnes appelées à l'occasion de leurs fonctions ou attributions à intervenir dans l'assiette, le contrôle, le recouvrement ou le contentieux des impôts, droits, taxes et redevances prévus au code général des impôts ou au code des impositions sur les biens et services.

Le secret s'étend à toutes les informations recueillies à l'occasion de ces opérations. Pour les informations recueillies à l'occasion d'un examen contradictoire de la situation fiscale personnelle, l'obligation du secret professionnel nécessaire au respect de la vie privée s'impose au vérificateur à l'égard de toutes personnes autres que celles ayant, par leurs fonctions, à connaître du dossier.

" } } }, "article_lien": [ { "article_id": "LEGIARTI000006315820", "cible": false, "cidtexte": "JORFTEXT000000670405", "id": "JORFTEXT000000670405", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315189", "cible": false, "cidtexte": "JORFTEXT000000670405", "id": "JORFTEXT000000670405", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315190", "cible": false, "cidtexte": "JORFTEXT000000670405", "id": "JORFTEXT000000670405", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315191", "cible": false, "cidtexte": "JORFTEXT000000670405", "id": "JORFTEXT000000670405", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315821", "cible": false, "cidtexte": "JORFTEXT000000670405", "id": "JORFTEXT000000670405", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000048638066", "cible": false, "cidtexte": "JORFTEXT000000670405", "id": "JORFTEXT000000670405", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315822", "cible": false, "cidtexte": "JORFTEXT000000670405", "id": "JORFTEXT000000670405", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000018570231", "cible": false, "cidtexte": "JORFTEXT000000670405", "id": "JORFTEXT000000670405", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315819", "cible": false, "cidtexte": "JORFTEXT000000670405", "id": "JORFTEXT000000670405", "typelien": "CONCORDANCE" } ], "texte_version": { "JORFTEXT000000670405": { "SM": { "CONTENU": "LES EMPLOYEURS EXERCANT UNE ACTIVITE INDUSTRIELLE OU COMMERCIALE ET OCCUPANT AU MINIMUM 10 SALARIES DOIVENT INVESTIR AU MOINS 1 % DU MONTANT DES SALAIRES PAYES PAR EUX.
LISTE DES OPERATIONS.
SANCTIONS CONTRE LES EMPLOYEURS QUI NE PROCEDERAIENT PAS A CES INVESTISSEMENTS.
REGIME DES RECLAMATIONS.
CE DECRET A ETE PAR LA SUITE INTEGRE AU CODE DE L'URBANISME." }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CODE GENERAL DES IMPOTS,LIVRE DES PROCEDURES FISCALES: ART. 4 CODOFIE SOUS L'ART. 2009 (AL.1)" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000300104", "#text": "Décret n°53-847 du 18 septembre 1953", "@sens": "cible", "@cidtexte": "JORFTEXT000000300104", "@numtexte": "53-847", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-18" }, { "@id": "JORFTEXT000000847752", "#text": "Décret n°53-849 du 18 septembre 1953", "@sens": "cible", "@cidtexte": "JORFTEXT000000847752", "@numtexte": "53-849", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-18" }, { "@id": "JORFTEXT000000870977", "#text": "Circulaire du 15 décembre 1953", "@sens": "cible", "@cidtexte": "JORFTEXT000000870977", "@typelien": "APPLICATION", "@naturetexte": "CIRCULAIRE", "@datesignatexte": "1953-12-15" }, { "@id": "JORFTEXT000000301934", "#text": "Décret n°54-410 du 12 avril 1954", "@sens": "cible", "@cidtexte": "JORFTEXT000000301934", "@numtexte": "54-410", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1954-04-12" }, { "@id": "JORFTEXT000000673425", "#text": "Décret n°54-739 du 17 juillet 1954", "@sens": "cible", "@cidtexte": "JORFTEXT000000673425", "@numtexte": "54-739", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1954-07-17" }, { "@id": "JORFTEXT000000521958", "#text": "du 30 décembre 1953", "@sens": "cible", "@cidtexte": "JORFTEXT000000521958", "@typelien": "MODIFIE", "@naturetexte": "PROJET", "@datesignatexte": "1953-12-30" }, { "@id": "LEGIARTI000006315819", "@num": "L103", "#text": "Livre des procédures fiscales - art. L103 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315190", "@num": "L104", "#text": "Livre des procédures fiscales - art. L104 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315189", "@num": "L104", "#text": "Livre des procédures fiscales - art. L104 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°53-701 du 9 août 1953", "MCS_TXT": { "MC": [ "URBANISME", "CONSTRUCTION", "PARTICIPATION DE L'EMPLOYEUR" ] }, "TITREFULL": "Décret n°53-701 du 9 août 1953 PARTICIPATION DES EMPLOYEURS A L'EFFORT DE CONSTRUCTION" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000670405", "NUM": "53-701", "DATE_PUBLI": "1953-08-10", "DATE_TEXTE": "1953-08-09", "ORIGINE_PUBLI": "JORF du 10 août 1953", "PAGE_DEB_PUBLI": 7040 } }, "META_COMMUN": { "ID": "JORFTEXT000000670405", "URL": "texte/version/JORF/TEXT/00/00/00/67/04/JORFTEXT000000670405.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX953701" } } }, "JORFTEXT000000300104": { "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000670405", "#text": "Décret n°53-701 du 9 août 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000670405", "@numtexte": "53-701", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-09" }, { "@id": "JORFTEXT000000521958", "#text": "du 30 décembre 1953", "@sens": "cible", "@cidtexte": "JORFTEXT000000521958", "@typelien": "MODIFIE", "@naturetexte": "PROJET", "@datesignatexte": "1953-12-30" } ] }, "TITRE": "Décret n°53-847 du 18 septembre 1953", "MCS_TXT": { "MC": [ "CHEMIN DE FER", "SNCF", "EQUIPEMENT", "ENGAGEMENT DE DEPENSE", "CONTROLE" ] }, "TITREFULL": "Décret n°53-847 du 18 septembre 1953 LES SOMMES CONSACREES A LA FORMATION PROFESSIONNELLE DE LA MAIN D'OEUVRE COOPERANT A L'EDIFICATION DE LOGEMENTS SERONT CONSIDEREES COMME INVESTISSEMENTS (ART. 2 DU DECRET 53701 DU 09-08-1953)" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000300104", "NUM": "53-847", "DATE_PUBLI": "1953-09-19", "DATE_TEXTE": "1953-09-18", "ORIGINE_PUBLI": "JORF du 19 septembre 1953", "PAGE_DEB_PUBLI": 8211 } }, "META_COMMUN": { "ID": "JORFTEXT000000300104", "URL": "texte/version/JORF/TEXT/00/00/00/30/01/JORFTEXT000000300104.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX953847" } } }, "JORFTEXT000000301934": { "SM": { "CONTENU": "EN APPLICATION DES DISPOSITIONS DES ART. 1 ET 2 DU DECRET 53701 DU 09-08-1955 SONT PRECISEES LES MENTIONS QUE DOIT COMPORTER LA DECLARATION SPECIALE PREVUE A L'ART. 6 DU DECRET 531184 DU 02-12-1953." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000670405", "#text": "Décret n°53-701 du 9 août 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000670405", "@numtexte": "53-701", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-09" }, { "@id": "JORFTEXT000000869298", "#text": "Décret n°53-1184 du 2 décembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000869298", "@numtexte": "53-1184", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-12-02" }, { "@id": "JORFTEXT000000306826", "#text": "Décret n°75-1269 du 27 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000306826", "@numtexte": "75-1269", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-27" }, { "@id": "JORFTEXT000000329170", "#text": "Décret n°77-329 du 28 mars 1977", "@sens": "cible", "@cidtexte": "JORFTEXT000000329170", "@numtexte": "77-329", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1977-03-28" } ] }, "TITRE": "Décret n°54-410 du 12 avril 1954", "MCS_TXT": { "MC": [ "URBANISME", "CONSTRUCTION", "PARTICIPATION DE L'EMPLOYEUR" ] }, "TITREFULL": "Décret n°54-410 du 12 avril 1954 PARTICIPATION DES EMPLOYEURS A L'EFFORT DE CONSTRUCTION" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000301934", "NUM": "54-410", "DATE_PUBLI": "1954-04-13", "DATE_TEXTE": "1954-04-12", "ORIGINE_PUBLI": "JORF du 13 avril 1954", "PAGE_DEB_PUBLI": 3520 } }, "META_COMMUN": { "ID": "JORFTEXT000000301934", "URL": "texte/version/JORF/TEXT/00/00/00/30/19/JORFTEXT000000301934.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX954410" } } }, "JORFTEXT000000521958": { "SM": { "CONTENU": "Projet de loi mis en distribution le 6-01-1954 (JORF , édition des débats, Assemblée nationale, n° 112 A. N. du 1er janvier 1954, page 7258)." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000316044", "#text": "LOI n° 53-611 du 11 juillet 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000316044", "@numtexte": "53-611", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1953-07-11" }, { "@id": "JORFTEXT000000850949", "#text": "Décret n°53-687 du 31 juillet 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000850949", "@numtexte": "53-687", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-07-31" }, { "@id": "JORFTEXT000000299252", "#text": "Décret n°53-703 du 9 août 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000299252", "@numtexte": "53-703", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-09" }, { "@id": "JORFTEXT000000299253", "#text": "Décret n°53-706 du 9 août 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000299253", "@numtexte": "53-706", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-09" }, { "@id": "JORFTEXT000000493408", "#text": "Décret n°53-700 du 9 août 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000493408", "@numtexte": "53-700", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-09" }, { "@id": "JORFTEXT000000493411", "#text": "Décret n°53-717 du 9 août 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000493411", "@numtexte": "53-717", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-09" }, { "@id": "JORFTEXT000000670405", "#text": "Décret n°53-701 du 9 août 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000670405", "@numtexte": "53-701", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-09" }, { "@id": "JORFTEXT000000670406", "#text": "Décret n°53-704 du 9 août 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000670406", "@numtexte": "53-704", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-09" }, { "@id": "JORFTEXT000000670407", "#text": "Décret-loi n°53-705 du 9 août 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000670407", "@numtexte": "53-705", "@typelien": "MODIFIE", "@naturetexte": "DECRET_LOI", "@datesignatexte": "1953-08-09" }, { "@id": "JORFTEXT000000847259", "#text": "Décret n°53-702 du 9 août 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000847259", "@numtexte": "53-702", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-09" }, { "@id": "JORFTEXT000000847494", "#text": "Décret n°53-720 du 10 août 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000847494", "@numtexte": "53-720", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-10" }, { "@id": "JORFTEXT000000670652", "#text": "Décret n°53-759 du 21 août 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000670652", "@numtexte": "53-759", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-21" }, { "@id": "JORFTEXT000000670653", "#text": "Décret n°53-761 du 22 août 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000670653", "@numtexte": "53-761", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-22" }, { "@id": "JORFTEXT000000493417", "#text": "Décret n°53-765 du 22 août 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000493417", "@numtexte": "53-765", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-22" }, { "@id": "JORFTEXT000000847274", "#text": "Décret n°53-812 du 5 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000847274", "@numtexte": "53-812", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-05" }, { "@id": "JORFTEXT000000493859", "#text": "Décret n°53-818 du 5 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000493859", "@numtexte": "53-818", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-05" }, { "@id": "JORFTEXT000000847510", "#text": "Décret n°53-821 du 5 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000847510", "@numtexte": "53-821", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-05" }, { "@id": "JORFTEXT000000300104", "#text": "Décret n°53-847 du 18 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000300104", "@numtexte": "53-847", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-18" }, { "@id": "JORFTEXT000000300105", "#text": "Décret n°53-848 du 18 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000300105", "@numtexte": "53-848", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-18" }, { "@id": "JORFTEXT000000847751", "#text": "Décret n°53-844 du 18 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000847751", "@numtexte": "53-844", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-18" }, { "@id": "JORFTEXT000000847752", "#text": "Décret n°53-849 du 18 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000847752", "@numtexte": "53-849", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-18" }, { "@id": "JORFTEXT000000300108", "#text": "Décret n°53-874 du 22 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000300108", "@numtexte": "53-874", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-22" }, { "@id": "JORFTEXT000000493645", "#text": "Décret n°53-878 du 22 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000493645", "@numtexte": "53-878", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-22" }, { "@id": "JORFTEXT000000675506", "#text": "Décret n°53-877 du 22 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000675506", "@numtexte": "53-877", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-22" }, { "@id": "JORFTEXT000000847761", "#text": "Décret n°53-876 du 22 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000847761", "@numtexte": "53-876", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-22" }, { "@id": "JORFTEXT000000300116", "#text": "Décret n°53-916 du 26 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000300116", "@numtexte": "53-916", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-26" }, { "@id": "JORFTEXT000000489431", "#text": "Décret n°53-904 du 26 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000489431", "@numtexte": "53-904", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-26" }, { "@id": "JORFTEXT000000675292", "#text": "Décret n°53-915 du 26 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000675292", "@numtexte": "53-915", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-26" }, { "@id": "JORFTEXT000000299485", "#text": "Décret n° 53-953 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000299485", "@numtexte": "53-953", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000299486", "#text": "Décret n°53-958 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000299486", "@numtexte": "53-958", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000299488", "#text": "Décret n°53-961 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000299488", "@numtexte": "53-961", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000299489", "#text": "Décret n°53-962 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000299489", "@numtexte": "53-962", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000299490", "#text": "Décret n°53-965 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000299490", "@numtexte": "53-965", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000299709", "#text": "Décret n°53-977 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000299709", "@numtexte": "53-977", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000299710", "#text": "Décret n°53-979 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000299710", "@numtexte": "53-979", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000299711", "#text": "Décret n°53-980 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000299711", "@numtexte": "53-980", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000300660", "#text": "Décret n°53-938 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000300660", "@numtexte": "53-938", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000300662", "#text": "Décret n°53-942 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000300662", "@numtexte": "53-942", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000300663", "#text": "Décret n°53-944 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000300663", "@numtexte": "53-944", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000485770", "#text": "Décret n°53-951 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000485770", "@numtexte": "53-951", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000485771", "#text": "Décret n°53-957 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000485771", "@numtexte": "53-957", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000485772", "#text": "Décret n°53-959 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000485772", "@numtexte": "53-959", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000485777", "#text": "Décret n°53-970 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000485777", "@numtexte": "53-970", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000485778", "#text": "Décret n°53-971 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000485778", "@numtexte": "53-971", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000485779", "#text": "Décret n°53-981 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000485779", "@numtexte": "53-981", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000489439", "#text": "Décret n°53-939 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000489439", "@numtexte": "53-939", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000489441", "#text": "Décret n°53-950 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000489441", "@numtexte": "53-950", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000489445", "#text": "Décret n°53-963 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000489445", "@numtexte": "53-963", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000675518", "#text": "Décret n° 53-934 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000675518", "@numtexte": "53-934", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000675519", "#text": "Décret n° 53-935 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000675519", "@numtexte": "53-935", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000675526", "#text": "Décret n°53-947 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000675526", "@numtexte": "53-947", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000675528", "#text": "Décret n°53-955 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000675528", "@numtexte": "53-955", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000675530", "#text": "Décret n°53-960 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000675530", "@numtexte": "53-960", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000675755", "#text": "Décret n°53-946 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000675755", "@numtexte": "53-946", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000675761", "#text": "Décret n°53-967 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000675761", "@numtexte": "53-967", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000675763", "#text": "Décret n°53-973 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000675763", "@numtexte": "53-973", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000675764", "#text": "Décret n°53-976 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000675764", "@numtexte": "53-976", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000675766", "#text": "Décret n°53-985 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000675766", "@numtexte": "53-985", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000847771", "#text": "Décret n°53-940 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000847771", "@numtexte": "53-940", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000847772", "#text": "Décret n°53-945 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000847772", "@numtexte": "53-945", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000847773", "#text": "Décret n°53-949 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000847773", "@numtexte": "53-949", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000847774", "#text": "Décret n°53-954 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000847774", "@numtexte": "53-954", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000847775", "#text": "Décret n°53-966 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000847775", "@numtexte": "53-966", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000847997", "#text": "Décret n°53-978 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000847997", "@numtexte": "53-978", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000847998", "#text": "Décret n°53-982 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000847998", "@numtexte": "53-982", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000848000", "#text": "Décret n°53-984 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000848000", "@numtexte": "53-984", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000848230", "#text": "Décret n° 53-986 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000848230", "@numtexte": "53-986", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000848231", "#text": "Décret n°53-987 du 30 septembre 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000848231", "@numtexte": "53-987", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1953-09-30" }, { "@id": "JORFTEXT000000495545", "#text": "Décret n°63-969 du 20 septembre 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000495545", "@numtexte": "63-969", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1963-09-20" }, { "@id": "JORFTEXT000000849452", "#text": "Décret n°63-968 du 20 septembre 1963", "@sens": "source", "@cidtexte": "JORFTEXT000000849452", "@numtexte": "63-968", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1963-09-20" } ] }, "TITRE": "Compte rendu intégral de la 3e séance du 30 décembre 1953", "MCS_TXT": { "MC": [ "PROJET DE LOI", "RATIFICATION", "MESURE FINANCIERE", "PARLEMENT", "DECRET" ] }, "TITREFULL": "Compte rendu intégral de la 3e séance du 30 décembre 1953 : dépôt d’un projet de loi tendant à la ‎ratification des décrets pris en application de l'article 7 de la loi n° 53-611 du 11 juillet 1953 portant ‎redressement économique et financier. Projet présenté au nom de M. Joseph Laniel, Président du ‎Conseil des ministres, par M. Edgard Faure, ministre des finances et des affaires économiques, ‎enregistré et imprimé sous le n° ‎7533‎.‎" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000521958", "DATE_PUBLI": "2999-01-01", "DATE_TEXTE": "1953-12-30", "ORIGINE_PUBLI": "JORF , édition des débats, Assemblée nationale, n° 111 A. N. du 31 décembre 1953, page 7059" } }, "META_COMMUN": { "ID": "JORFTEXT000000521958", "URL": "texte/version/JORF/TEXT/00/00/00/52/19/JORFTEXT000000521958.xml", "ORIGINE": "JORF", "ANCIEN_ID": "1PL9531230X1" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000673425": { "SM": { "CONTENU": "RAP POUR L'APPLICATION A CERTAINES ENTREPRISES NATIONALISEES DU D. 53701 DU 09-08-1953." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000670405", "#text": "Décret n°53-701 du 9 août 1953", "@sens": "source", "@cidtexte": "JORFTEXT000000670405", "@numtexte": "53-701", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1953-08-09" }, { "@id": "JORFTEXT000000869210", "#text": "Décret n°58-911 du 30 septembre 1958", "@sens": "cible", "@cidtexte": "JORFTEXT000000869210", "@numtexte": "58-911", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1958-09-30" }, { "@id": "JORFTEXT000000306826", "#text": "Décret n°75-1269 du 27 décembre 1975", "@sens": "cible", "@cidtexte": "JORFTEXT000000306826", "@numtexte": "75-1269", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1975-12-27" }, { "@id": "JORFTEXT000000702963", "#text": "Décret n°78-622 du 31 mai 1978", "@sens": "cible", "@cidtexte": "JORFTEXT000000702963", "@numtexte": "78-622", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1978-05-31" }, { "@id": "LEGIARTI000006896930", "@num": "R*313-52", "#text": "Code de la construction et de l'habitation. - art. R*313-52 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896931", "@num": "R*313-53", "#text": "Code de la construction et de l'habitation. - art. R*313-53 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896932", "@num": "R*313-54", "#text": "Code de la construction et de l'habitation. - art. R*313-54 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896934", "@num": "R*313-55", "#text": "Code de la construction et de l'habitation. - art. R*313-55 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006896935", "@num": "R*313-56", "#text": "Code de la construction et de l'habitation. - art. R*313-56 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006074096", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°54-739 du 17 juillet 1954", "MCS_TXT": { "MC": [ "URBANISME", "CONSTRUCTION", "PARTICIPATION DE L'EMPLOYEUR" ] }, "TITREFULL": "Décret n°54-739 du 17 juillet 1954 PARTICIPATION DES EMPLOYEURS A L'EFFORT DE CONSTRUCTION" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000673425", "NUM": "54-739", "DATE_PUBLI": "1954-07-18", "DATE_TEXTE": "1954-07-17", "ORIGINE_PUBLI": "JORF du 18 juillet 1954", "PAGE_DEB_PUBLI": 6829 } }, "META_COMMUN": { "ID": "JORFTEXT000000673425", "URL": "texte/version/JORF/TEXT/00/00/00/67/34/JORFTEXT000000673425.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX954739" } } }, "JORFTEXT000000847752": { "SM": { "CONTENU": "AUTORISE LES CHAMBRES DE COMMERCE:
A ENTREPRENDRE LA CONSTRUCTION DE LOGEMENTS,SOIT DIRECTEMENT,SOIT PAR L'INTERMEDIAIRE D'ORGANISMES SPECIALISES.
A PRETER LEUR CONCOURS POUR L'AMELIORATION OU L'ENTRETIEN DES IMMEUBLES EXISTANTS (CONSERVATION DU PATRIMOINE IMMOBILIER).
POUR REALISER CES OPERATIONS,ELLES SONT HABILITEES A BENEFICIER DES PRETS SPECIAUX A LA CONSTRUCTION ET A EMETTRE DES EMPRUNTS.ELLES PEUVENT EGALEMENT GARANTIR LES EMPRUNTS CONTRACTES PAR LES ORGANISMES D'HABITATION A LOYER MODERE,(HLM) ET DE CREDIT IMMOBILIER.
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