{ "article": { "LEGIARTI000006315984": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L213", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1984-07-24", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315984", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315984.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL213AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1852 1 (5ème ligne)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1854 2 (6ème, 7ème lignes)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1863", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1887 (1re ligne)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1889 (4ème ligne P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L215 A CGI L225", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000673014", "#text": "Décret 60-1151 1960-10-29 art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000000673014", "@numtexte": "60-1151", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1960-10-29" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 49", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000675673", "#text": "Décret 65-32 1965-01-14 art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000675673", "@numtexte": "65-32", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1965-01-14" }, { "@id": "JORFTEXT000000331626", "#text": "Décret 71-340 1971-05-03 art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000331626", "@numtexte": "71-340", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1971-05-03" }, { "@id": "LEGIARTI000006927480", "@num": "6", "#text": "Décret n°93-265 du 26 février 1993 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006330262", "@num": "1", "#text": "Décret n°96-804 du 12 septembre 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000745290", "@nortexte": "BUDF9600004D", "@numtexte": "96-804", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-12" }, { "@id": "LEGIARTI000006299558", "@num": "350 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300938", "@num": "155 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623837", "@num": "R213-4", "#text": "Livre des procédures fiscales - art. R213-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006576548", "@num": "429", "#text": "CODE DE PROCEDURE PENALE - art. 429 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 13 Brumaire AN VII art. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1871-08-23 art. 23", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1920-06-25 art. 70", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147371", "@fin": "1984-07-24", "#text": "CONSTATATION DES INFRACTIONS PAR PROCES-VERBAL.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133978", "@fin": "1986-12-09", "#text": "LES PROCEDURES PENALES", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114555", "@fin": "1987-07-09", "#text": "LE CONTENTIEUX DE L'IMPOT", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315984", "@fin": "1984-07-24", "@num": "L213", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315985", "@fin": "1992-12-31", "@num": "L213", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315986", "@fin": "2021-06-12", "@num": "L213", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043643856", "@fin": "2999-01-01", "@num": "L213", "@etat": "VIGUEUR", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les procès-verbaux sont établis par les agents de l'administration des impôts, dans les conditions prévues à l'article 429 du code de procédure pénale.
\n
En outre les personnes désignées aux articles L. 215 à L. 225 peuvent établir les procès-verbaux constatant les infractions indiquées par ces articles.
" } }, "LEGIARTI000006315985": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L213", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1992-12-31", "DATE_DEBUT": "1984-07-24" } }, "META_COMMUN": { "ID": "LEGIARTI000006315985", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315985.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL213AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1852 1 (5ème ligne)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1854 2 (6ème, 7ème lignes)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1863", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1887 (1re ligne)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1889 (4ème ligne P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L215 à CGI L225", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000673014", "#text": "Décret 60-1151 1960-10-29 art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000000673014", "@numtexte": "60-1151", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1960-10-29" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 49", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000675673", "#text": "Décret 65-32 1965-01-14 art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000675673", "@numtexte": "65-32", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1965-01-14" }, { "@id": "JORFTEXT000000331626", "#text": "Décret 71-340 1971-05-03 art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000331626", "@numtexte": "71-340", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1971-05-03" }, { "@id": "JORFTEXT000000868835", "#text": "Décret 84-686 1984-07-17 art. 6 JORF 24 juillet 1984", "@sens": "source", "@cidtexte": "JORFTEXT000000868835", "@numtexte": "84-686", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1984-07-17" }, { "@id": "LEGIARTI000006927480", "@num": "6", "#text": "Décret n°93-265 du 26 février 1993 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006330262", "@num": "1", "#text": "Décret n°96-804 du 12 septembre 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000745290", "@nortexte": "BUDF9600004D", "@numtexte": "96-804", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-12" }, { "@id": "LEGIARTI000006299558", "@num": "350 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300938", "@num": "155 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623837", "@num": "R213-4", "#text": "Livre des procédures fiscales - art. R213-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006576548", "@num": "429", "#text": "CODE DE PROCEDURE PENALE - art. 429 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 13 Brumaire AN VII art. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1871-08-23 art. 23", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1920-06-25 art. 70", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180072", "@fin": "2999-01-01", "#text": "II : Agents compétents pour constater les infractions par procès-verbal", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163114", "@fin": "2999-01-01", "#text": "Section I : Constatation des infractions par procès-verbal", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147337", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315984", "@fin": "1984-07-24", "@num": "L213", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315985", "@fin": "1992-12-31", "@num": "L213", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315986", "@fin": "2021-06-12", "@num": "L213", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043643856", "@fin": "2999-01-01", "@num": "L213", "@etat": "VIGUEUR", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les procès-verbaux sont établis par les agents de l'administration des impôts, dans les conditions prévues à l'article 429 du code de procédure pénale (1). Toutefois en matière de contributions indirectes les procès-verbaux sont nuls s'ils n'ont pas été rédigés par les seuls agents ayant pris une part personnelle et directe à la constatation des faits qui constituent l'infraction.
\n
En outre les personnes désignées aux articles L. 215 à L. 225 peuvent établir les procès-verbaux constatant les infractions indiquées par ces articles.
\n
(1) Code de procédure pénale, art. 429 : \"Tout procès-verbal ou rapport n'a de valeur probante que s'il est régulier en la forme, si son auteur a agi dans l'exercice de ses fonctions et a rapporté sur une matière de sa compétence ce qu'il a vu, entendu ou constaté personnellement\".
\n
" } }, "LEGIARTI000006315986": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L213", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2021-06-12", "DATE_DEBUT": "1992-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315986", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315986.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL213AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1852 1 (5ème ligne)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1854 2 (6ème, 7ème lignes)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1863", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1887 (1re ligne)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1889 (4ème ligne P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000673014", "#text": "Décret 60-1151 1960-10-29 art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000000673014", "@numtexte": "60-1151", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1960-10-29" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 49", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000675673", "#text": "Décret 65-32 1965-01-14 art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000675673", "@numtexte": "65-32", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1965-01-14" }, { "@id": "JORFTEXT000000331626", "#text": "Décret 71-340 1971-05-03 art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000331626", "@numtexte": "71-340", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1971-05-03" }, { "@id": "LEGIARTI000006318463", "@num": "108", "#text": "Loi n°92-677 du 17 juillet 1992 - art. 108 (Ab) JORF 19 juillet 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000541388", "@nortexte": "BUDX9200078L", "@numtexte": "92-677", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1992-07-17" }, { "@id": "LEGIARTI000006535294", "@num": "1", "#text": "Décret n°92-1431 du 30 décembre 1992 - art. 1 (VT) JORF 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000725511", "@nortexte": "BUDF9200035D", "@numtexte": "92-1431", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1992-12-30" }, { "@id": "JORFTEXT000000712658", "#text": "Décret 93-265 1993-02-26 art. 6 1 et 15 JORF 28 février 1993 en vigueur le 31 décembre 1992", "@sens": "source", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006927480", "@num": "6", "#text": "Décret n°93-265 du 26 février 1993 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006330262", "@num": "1", "#text": "Décret n°96-804 du 12 septembre 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000745290", "@nortexte": "BUDF9600004D", "@numtexte": "96-804", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-12" }, { "@id": "LEGIARTI000006299558", "@num": "350 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300938", "@num": "155 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315481", "@num": "L215", "#text": "Livre des procédures fiscales - art. L215 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623837", "@num": "R213-4", "#text": "Livre des procédures fiscales - art. R213-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006576548", "@num": "429", "#text": "Code de procédure pénale - art. 429 (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 18 août 1993", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Loi 13 Brumaire AN VII art. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1871-08-23 art. 23", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1920-06-25 art. 70", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180072", "@fin": "2999-01-01", "#text": "II : Agents compétents pour constater les infractions par procès-verbal", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163114", "@fin": "2999-01-01", "#text": "Section I : Constatation des infractions par procès-verbal", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147337", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315984", "@fin": "1984-07-24", "@num": "L213", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315985", "@fin": "1992-12-31", "@num": "L213", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315986", "@fin": "2021-06-12", "@num": "L213", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043643856", "@fin": "2999-01-01", "@num": "L213", "@etat": "VIGUEUR", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les procès-verbaux sont établis par les agents de l'administration, dans les conditions prévues à l'article 429 du code de procédure pénale (1). Toutefois en matière de contributions indirectes les procès-verbaux sont nuls s'ils n'ont pas été rédigés par les seuls agents ayant pris une part personnelle et directe à la constatation des faits qui constituent l'infraction.
\n
En outre les personnes désignées aux articles L. 215 à L. 225 peuvent établir les procès-verbaux constatant les infractions indiquées par ces articles.
\n
(1) Code de procédure pénale, art. 429 : \" Tout procès-verbal ou rapport n'a de valeur probante que s'il est régulier en la forme, si son auteur a agi dans l'exercice de ses fonctions et a rapporté sur une matière de sa compétence ce qu'il a vu, entendu ou constaté personnellement \".
\n
" } }, "LEGIARTI000043643856": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L213", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2021-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000043643856", "URL": "article/LEGI/ARTI/00/00/43/64/38/LEGIARTI000043643856.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

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

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1852 1 (5ème ligne)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1854 2 (6ème, 7ème lignes)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1863", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1887 (1re ligne)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1889 (4ème ligne P.)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000673014", "#text": "Décret 60-1151 1960-10-29 art. 13", "@sens": "source", "@cidtexte": "JORFTEXT000000673014", "@numtexte": "60-1151", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1960-10-29" }, { "@id": "JORFTEXT000000509287", "#text": "Loi 63-1316 1963-12-27 art. 49", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000675673", "#text": "Décret 65-32 1965-01-14 art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000675673", "@numtexte": "65-32", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1965-01-14" }, { "@id": "JORFTEXT000000331626", "#text": "Décret 71-340 1971-05-03 art. 8", "@sens": "source", "@cidtexte": "JORFTEXT000000331626", "@numtexte": "71-340", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1971-05-03" }, { "@id": "LEGIARTI000006927480", "@num": "6", "#text": "Décret n°93-265 du 26 février 1993 - art. 6 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000712658", "@nortexte": "BUDF9300065D", "@numtexte": "93-265", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1993-02-26" }, { "@id": "LEGIARTI000006330262", "@num": "1", "#text": "Décret n°96-804 du 12 septembre 1996 - art. 1 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000745290", "@nortexte": "BUDF9600004D", "@numtexte": "96-804", "@typelien": "CITATION", "@naturetexte": "DECRET", "@datesignatexte": "1996-09-12" }, { "@id": "LEGIARTI000043642984", "@num": "1", "#text": "Décret n°2021-745 du 9 juin 2021 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000043642043", "@nortexte": "ECOE2108011D", "@numtexte": "2021-745", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2021-06-09" }, { "@id": "LEGIARTI000006299558", "@num": "350 terdecies", "#text": "CODE GENERAL DES IMPOTS ANNEXE 3, CGIAN3. - art. 350 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006300938", "@num": "155 H", "#text": "CODE GENERAL DES IMPOTS ANNEXE 4, CGIAN4. - art. 155 H (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069576", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315481", "@num": "L215", "#text": "Livre des procédures fiscales - art. L215", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038623837", "@num": "R213-4", "#text": "Livre des procédures fiscales - art. R213-4 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006576548", "@num": "429", "#text": "Code de procédure pénale - art. 429", "@sens": "source", "@cidtexte": "LEGITEXT000006071154", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Loi 13 Brumaire AN VII art. 31", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1871-08-23 art. 23", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1920-06-25 art. 70", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180072", "@fin": "2999-01-01", "#text": "II : Agents compétents pour constater les infractions par procès-verbal", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163114", "@fin": "2999-01-01", "#text": "Section I : Constatation des infractions par procès-verbal", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147337", "@fin": "2999-01-01", "#text": "Chapitre II : Les procédures pénales", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133963", "@fin": "2999-01-01", "#text": "Titre III : Le contentieux de l'impôt", "@debut": "1977-12-30" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114549", "@fin": "2999-01-01", "#text": "Première partie : Partie législative", "@debut": "1938-06-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006084350", "@fin": "2999-01-01", "#text": "Partie législative", "@debut": "1938-06-01" } ] }, "@cid": "LEGITEXT000006069583", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Livre des procédures fiscales", "@debut": "1938-06-01", "@id_txt": "LEGITEXT000006069583", "@c_titre_court": "Livre des procédures fiscales" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315984", "@fin": "1984-07-24", "@num": "L213", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315985", "@fin": "1992-12-31", "@num": "L213", "@etat": "MODIFIE", "@debut": "1984-07-24", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315986", "@fin": "2021-06-12", "@num": "L213", "@etat": "MODIFIE", "@debut": "1992-12-31", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000043643856", "@fin": "2999-01-01", "@num": "L213", "@etat": "VIGUEUR", "@debut": "2021-06-12", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

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

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

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

\n
" } } }, "article_lien": [ { "article_id": "LEGIARTI000043643856", "cible": false, "cidtexte": "JORFTEXT000000673014", "id": "JORFTEXT000000673014", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315984", "cible": false, "cidtexte": "JORFTEXT000000673014", "id": "JORFTEXT000000673014", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315985", "cible": false, "cidtexte": "JORFTEXT000000673014", "id": "JORFTEXT000000673014", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315986", "cible": false, "cidtexte": "JORFTEXT000000673014", "id": "JORFTEXT000000673014", "typelien": "CONCORDANCE" } ], "texte_version": { "JORFTEXT000000673014": { "SM": { "CONTENU": "DEFINITION DE L'AGGLOMERATION
CHAMP D'APPLICATION DE L'EXONERATION DU DROIT DE TIMBRE
CALCUL DU DROIT DE TIMBRE
ACQUITTEMENT DU DROIT DE TIMBRE AFFERENT AUX AFFICHES" }, "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE ET INCORPORE DANS LE CODE GENERAL DES IMPOTS,LIVRE DES PROCEDURES FISCALES: ART. 13 CODIFIE A L'ANNEXE III (ART. 313-AJ)" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "LEGIARTI000006315984", "@num": "L213", "#text": "Livre des procédures fiscales - art. L213 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°60-1151 du 29 octobre 1960", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "DROIT D'ENREGISTREMENT", "DROIT DE TIMBRE" ] }, "TITREFULL": "Décret n°60-1151 du 29 octobre 1960 RELATIF A LA TAXE SUR LA PUBLICITE FAITE EN DEHORS DES AGGLOMERATIONS" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000673014", "NUM": "60-1151", "DATE_PUBLI": "1960-10-30", "DATE_TEXTE": "1960-10-29", "ORIGINE_PUBLI": "JORF du 30 octobre 1960", "PAGE_DEB_PUBLI": 9827 } }, "META_COMMUN": { "ID": "JORFTEXT000000673014", "URL": "texte/version/JORF/TEXT/00/00/00/67/30/JORFTEXT000000673014.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9601151" } } } }, "textelr": { "JORFTEXT000000673014": { "META": { "META_SPEC": { "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000673014", "NUM": "60-1151", "DATE_PUBLI": "1960-10-30", "DATE_TEXTE": "1960-10-29", "ORIGINE_PUBLI": "JORF du 30 octobre 1960", "PAGE_DEB_PUBLI": 9827 } }, "META_COMMUN": { "ID": "JORFTEXT000000673014", "URL": "texte/struct/JORF/TEXT/00/00/00/67/30/JORFTEXT000000673014.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX9601151" } }, "VERSIONS": { "VERSION": [ { "LIEN_TXT": { "@id": "JORFTEXT000000673014", "@fin": "2999-01-01", "@num": "60-1151", "@debut": "2999-01-01" } } ] } } }, "follow": [ "STRUCT.LIEN_SECTION_TA.@id", "STRUCTURE_TA.LIEN_SECTION_TA.@id", "TEXTEKALI", "TEXTELR" ], "id": "JORFTEXT000000673014", "liens_entrants": true }