{ "article": { "LEGIARTI000006315058": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L74", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-12-30", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315058", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315058.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL074AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies D", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 54-1073 1954-11-04 ART. 8 (LOI 54-809 1954-08-14 ART. UNIQUE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000687258", "#text": "Décret 57-734 1957-06-28 ART. 1 (LOI 57-716 1957-06-26 ART. 1)", "@sens": "source", "@cidtexte": "JORFTEXT000000687258", "@numtexte": "57-734", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1957-06-28" }, { "@id": "LEGIARTI000006313012", "@num": "1755", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1755 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654111", "@num": "1732", "#text": "Code général des impôts, CGI. - art. 1732 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006317557", "@num": "2", "#text": "Loi n°87-502 du 8 juillet 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069594", "@nortexte": "ECOX8700092L", "@numtexte": "87-502", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180039", "@fin": "2999-01-01", "#text": "II : Évaluation d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163092", "@fin": "2999-01-01", "#text": "Section V : Procédures d'imposition d'office", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "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": "LEGIARTI000006315058", "@fin": "1989-12-30", "@num": "L74", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315059", "@fin": "2010-05-01", "@num": "L74", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177785", "@fin": "2014-01-01", "@num": "L74", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949084", "@fin": "2023-12-31", "@num": "L74", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048834111", "@fin": "2999-01-01", "@num": "L74", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les bases d'imposition sont évaluées d'office lorsque le contrôle fiscal ne peut avoir lieu du fait du contribuable ou de tiers.
\n
" } }, "LEGIARTI000006315059": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L74", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-05-01", "DATE_DEBUT": "1989-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006315059", "URL": "article/LEGI/ARTI/00/00/06/31/50/LEGIARTI000006315059.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL074AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies D", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI L47 A", "@sens": "source", "@typelien": "CITATION" }, { "@id": "JORFTEXT000000687258", "#text": "Décret 57-734 1957-06-28 ART. 1 (LOI 57-716 1957-06-26 ART. 1)", "@sens": "source", "@cidtexte": "JORFTEXT000000687258", "@numtexte": "57-734", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1957-06-28" }, { "@id": "LEGIARTI000006313012", "@num": "1755", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1755 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654111", "@num": "1732", "#text": "Code général des impôts, CGI. - art. 1732 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 54-1073 1954-11-04 ART. 8 (LOI 54-809 1954-08-14 ART. UNIQUE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 15 juin 1990", "@sens": "source", "@typelien": "HISTO" }, { "@id": "LEGIARTI000006317726", "@num": "103", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 103 () JORF 30 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006317557", "@num": "2", "#text": "Loi n°87-502 du 8 juillet 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069594", "@nortexte": "ECOX8700092L", "@numtexte": "87-502", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180039", "@fin": "2999-01-01", "#text": "II : Évaluation d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163092", "@fin": "2999-01-01", "#text": "Section V : Procédures d'imposition d'office", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "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": "LEGIARTI000006315058", "@fin": "1989-12-30", "@num": "L74", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315059", "@fin": "2010-05-01", "@num": "L74", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177785", "@fin": "2014-01-01", "@num": "L74", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949084", "@fin": "2023-12-31", "@num": "L74", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048834111", "@fin": "2999-01-01", "@num": "L74", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les bases d'imposition sont évaluées d'office lorsque le contrôle fiscal ne peut avoir lieu du fait du contribuable ou de tiers.
\n
Ces dispositions s'appliquent en cas d'opposition à la mise en oeuvre du contrôle dans les conditions prévues à l'article L. 47 A.
" } }, "LEGIARTI000022177785": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L74", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-01-01", "DATE_DEBUT": "2010-05-01" } }, "META_COMMUN": { "ID": "LEGIARTI000022177785", "URL": "article/LEGI/ARTI/00/00/22/17/77/LEGIARTI000022177785.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modifications effectuées en conséquence de l'article 18 I de la loi n° 2007-1824 du 25 décembre 2007.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies D", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 54-1073 1954-11-04 ART. 8 (LOI 54-809 1954-08-14 ART. UNIQUE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000687258", "#text": "Décret 57-734 1957-06-28 ART. 1 (LOI 57-716 1957-06-26 ART. 1)", "@sens": "source", "@cidtexte": "JORFTEXT000000687258", "@numtexte": "57-734", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1957-06-28" }, { "@id": "LEGIARTI000022172677", "@num": "1", "#text": "Décret n°2010-422 du 27 avril 2010 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000022166779", "@nortexte": "ECEL1006802D", "@numtexte": "2010-422", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2010-04-27" }, { "@id": "LEGIARTI000006313012", "@num": "1755", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1755 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654111", "@num": "1732", "#text": "Code général des impôts, CGI. - art. 1732 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315024", "@num": "L47 A", "#text": "Livre des procédures fiscales - art. L47 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006317557", "@num": "2", "#text": "Loi n°87-502 du 8 juillet 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069594", "@nortexte": "ECOX8700092L", "@numtexte": "87-502", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180039", "@fin": "2999-01-01", "#text": "II : Évaluation d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163092", "@fin": "2999-01-01", "#text": "Section V : Procédures d'imposition d'office", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "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": "LEGIARTI000006315058", "@fin": "1989-12-30", "@num": "L74", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315059", "@fin": "2010-05-01", "@num": "L74", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177785", "@fin": "2014-01-01", "@num": "L74", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949084", "@fin": "2023-12-31", "@num": "L74", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048834111", "@fin": "2999-01-01", "@num": "L74", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les bases d'imposition sont évaluées d'office lorsque le contrôle fiscal ne peut avoir lieu du fait du contribuable ou de tiers.

\n
\n

Ces dispositions s'appliquent en cas d'opposition à la mise en oeuvre du contrôle dans les conditions prévues au II de l'article L. 47 A.

\n
" } }, "LEGIARTI000026949084": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L74", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-12-31", "DATE_DEBUT": "2014-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000026949084", "URL": "article/LEGI/ARTI/00/00/26/94/90/LEGIARTI000026949084.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

(1) Loi n° 2012-1510 du 29 décembre 2012 de finances rectificative pour 2012, article 14 III : Ces dispositions s'appliquent aux contrôles pour lesquels l'avis de vérification est adressé après le 1^er janvier 2014.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies D", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000687258", "#text": "Décret 57-734 1957-06-28 ART. 1 (LOI 57-716 1957-06-26 ART. 1)", "@sens": "source", "@cidtexte": "JORFTEXT000000687258", "@numtexte": "57-734", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1957-06-28" }, { "@id": "LEGIARTI000026887981", "@num": "11", "#text": "LOI n°2012-1510\n du 29 décembre 2012 - art. 11", "@sens": "cible", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000026887987", "@num": "14", "#text": "LOI n°2012-1510\n du 29 décembre 2012 - art. 14 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000026857857", "@nortexte": "EFIX1238817L", "@numtexte": "2012-1510", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2012-12-29" }, { "@id": "LEGIARTI000006313012", "@num": "1755", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1755 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654111", "@num": "1732", "#text": "Code général des impôts, CGI. - art. 1732 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Décret 54-1073 1954-11-04 ART. 8 (LOI 54-809 1954-08-14 ART. UNIQUE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "LEGIARTI000006314953", "@num": "L16 B", "#text": "Livre des procédures fiscales - art. L16 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315024", "@num": "L47 A", "#text": "Livre des procédures fiscales - art. L47 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006317557", "@num": "2", "#text": "Loi n°87-502 du 8 juillet 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069594", "@nortexte": "ECOX8700092L", "@numtexte": "87-502", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180039", "@fin": "2999-01-01", "#text": "II : Évaluation d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163092", "@fin": "2999-01-01", "#text": "Section V : Procédures d'imposition d'office", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "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": "LEGIARTI000006315058", "@fin": "1989-12-30", "@num": "L74", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315059", "@fin": "2010-05-01", "@num": "L74", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177785", "@fin": "2014-01-01", "@num": "L74", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949084", "@fin": "2023-12-31", "@num": "L74", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048834111", "@fin": "2999-01-01", "@num": "L74", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les bases d'imposition sont évaluées d'office lorsque le contrôle fiscal ne peut avoir lieu du fait du contribuable ou de tiers.

Ces dispositions s'appliquent en cas d'opposition à la mise en oeuvre du contrôle dans les conditions prévues aux I et II de l'article L. 47 A (1).

Ces dispositions s'appliquent également au contrôle du contribuable mentionné au I de l'article L. 16 B lorsque l'administration a constaté dans les conditions prévues au IV bis du même article, dans les locaux occupés par ce contribuable, ou par son représentant en droit ou en fait s'il s'agit d'une personne morale, qu'il est fait obstacle à l'accès aux pièces ou documents sur support informatique, à leur lecture ou à leur saisie.

" } }, "LEGIARTI000048834111": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L74", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2023-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000048834111", "URL": "article/LEGI/ARTI/00/00/48/83/41/LEGIARTI000048834111.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies D", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret 54-1073 1954-11-04 ART. 8 (LOI 54-809 1954-08-14 ART. UNIQUE)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000687258", "#text": "Décret 57-734 1957-06-28 ART. 1 (LOI 57-716 1957-06-26 ART. 1)", "@sens": "source", "@cidtexte": "JORFTEXT000000687258", "@numtexte": "57-734", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1957-06-28" }, { "@id": "LEGIARTI000048769329", "@num": "122", "#text": "LOI n°2023-1322 du 29 décembre 2023 - art. 122", "@sens": "cible", "@cidtexte": "JORFTEXT000048727345", "@nortexte": "ECOX2322957L", "@numtexte": "2023-1322", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2023-12-29" }, { "@id": "LEGIARTI000006313012", "@num": "1755", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 1755 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000042654111", "@num": "1732", "#text": "Code général des impôts, CGI. - art. 1732 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000048834116", "@num": "L16 B", "#text": "Livre des procédures fiscales - art. L16 B (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315024", "@num": "L47 A", "#text": "Livre des procédures fiscales - art. L47 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006317557", "@num": "2", "#text": "Loi n°87-502 du 8 juillet 1987 - art. 2 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069594", "@nortexte": "ECOX8700092L", "@numtexte": "87-502", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180039", "@fin": "2999-01-01", "#text": "II : Évaluation d'office", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163092", "@fin": "2999-01-01", "#text": "Section V : Procédures d'imposition d'office", "@debut": "1981-07-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147328", "@fin": "2999-01-01", "#text": "Chapitre premier : Le droit de contrôle de l'administration", "@debut": "1938-06-01" } ] }, "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": "LEGIARTI000006315058", "@fin": "1989-12-30", "@num": "L74", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315059", "@fin": "2010-05-01", "@num": "L74", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000022177785", "@fin": "2014-01-01", "@num": "L74", "@etat": "MODIFIE", "@debut": "2010-05-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000026949084", "@fin": "2023-12-31", "@num": "L74", "@etat": "MODIFIE", "@debut": "2014-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000048834111", "@fin": "2999-01-01", "@num": "L74", "@etat": "VIGUEUR", "@debut": "2023-12-31", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les bases d'imposition sont évaluées d'office lorsque le contrôle fiscal ne peut avoir lieu du fait du contribuable ou de tiers.

Ces dispositions s'appliquent en cas d'opposition à la mise en oeuvre du contrôle dans les conditions prévues aux I et II de l'article L. 47 A (1).

" } } }, "article_lien": [ { "article_id": "LEGIARTI000022177785", "cible": false, "cidtexte": "JORFTEXT000000687258", "id": "JORFTEXT000000687258", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000048834111", "cible": false, "cidtexte": "JORFTEXT000000687258", "id": "JORFTEXT000000687258", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315059", "cible": false, "cidtexte": "JORFTEXT000000687258", "id": "JORFTEXT000000687258", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000026949084", "cible": false, "cidtexte": "JORFTEXT000000687258", "id": "JORFTEXT000000687258", "typelien": "CONCORDANCE" }, { "article_id": "LEGIARTI000006315058", "cible": false, "cidtexte": "JORFTEXT000000687258", "id": "JORFTEXT000000687258", "typelien": "CONCORDANCE" } ], "texte_version": { "JORFTEXT000000687258": { "SM": { "CONTENU": "MODIFIE LE PARAGR. 3-A DE L'ARTICLE UNIQUE DE LA LOI DU 2 AVRIL 1955 RELATIF A L'EVALUATION D'OFFICE DES BASES D'IMPOSITION DU CONTRIBUABLE EN CAS DE CONTROLE FISCAL." }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000691697", "#text": "Loi n°55-349 du 2 avril 1955", "@sens": "source", "@cidtexte": "JORFTEXT000000691697", "@numtexte": "55-349", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-02" }, { "@id": "JORFTEXT000000878021", "#text": "Loi n°57-716 du 26 juin 1957", "@sens": "source", "@cidtexte": "JORFTEXT000000878021", "@numtexte": "57-716", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1957-06-26" }, { "@id": "JORFARTI000001292902", "@num": "1", "#text": "Loi n°57-716 du 26 juin 1957 - art. 1", "@sens": "source", "@cidtexte": "JORFTEXT000000878021", "@numtexte": "57-716", "@typelien": "APPLICATION", "@naturetexte": "LOI", "@datesignatexte": "1957-06-26" }, { "@id": "LEGIARTI000006315058", "@num": "L74", "#text": "Livre des procédures fiscales - art. L74 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Décret n°57-734 du 28 juin 1957", "MCS_TXT": { "MC": [ "IMPOT", "TAXE", "CONTROLE FISCAL", "FRAUDE FISCALE", "REPRESSION DE LA FRAUDE FISCALE", "SANCTION" ] }, "TITREFULL": "Décret n°57-734 du 28 juin 1957 PRIS EN APPLICATION DE L'ARTICLE 1ER DE LA LOI 57716 DU 26 JUIN 1957 RELATIF AU CONTROLE FISCAL" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000687258", "NUM": "57-734", "DATE_PUBLI": "1957-06-29", "DATE_TEXTE": "1957-06-28", "ORIGINE_PUBLI": "JORF du 29 juin 1957", "PAGE_DEB_PUBLI": 6470 } }, "META_COMMUN": { "ID": "JORFTEXT000000687258", "URL": "texte/version/JORF/TEXT/00/00/00/68/72/JORFTEXT000000687258.xml", "NATURE": "DECRET", "ORIGINE": "JORF", "ANCIEN_ID": "1DX957734" } } }, "JORFTEXT000000691697": { "SM": { "CONTENU": "Prorogation des pouvoirs spéciaux du Gouvernement Edgar ‎Faure en matière économique, sociale et ‎fiscale jusqu'au 30 avril (modification de la législation fiscale), 20 mai (pouvoirs définis par la loi n° 54-‎‎809 du 11 août 1954), 30 juin (adoption de toutes mesures en faveur des régions souffrant de sous-‎emploi ou d’un développement économique insuffisant), 31 juillet 1955 (dispositions prévues par ‎l’article 16 de la Constitution‎ du 27 octobre 1946).‎" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000876736", "#text": "Loi n° 54-809 du 14 août 1954, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000876736", "@numtexte": "54-809", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1954-08-14" }, { "@id": "JORFTEXT000000508207", "#text": "Décret n°55-618 du 20 mai 1955", "@sens": "cible", "@cidtexte": "JORFTEXT000000508207", "@numtexte": "55-618", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1955-05-20" }, { "@id": "JORFTEXT000000879812", "#text": "Loi n°55-1043 du 6 août 1955", "@sens": "cible", "@cidtexte": "JORFTEXT000000879812", "@numtexte": "55-1043", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1955-08-06" }, { "@id": "JORFARTI000001681600", "@num": "8", "#text": "Loi n°55-1043 du 6 août 1955 - art. 8, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000879812", "@numtexte": "55-1043", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1955-08-06" }, { "@id": "JORFTEXT000000687258", "#text": "Décret n°57-734 du 28 juin 1957", "@sens": "cible", "@cidtexte": "JORFTEXT000000687258", "@numtexte": "57-734", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "1957-06-28" }, { "@id": "LEGIARTI000006615374", "@num": "42 bis", "#text": "Code des douanes - art. 42 bis (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006071570", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315566", "@num": "L265", "#text": "Livre des procédures fiscales - art. L265 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315928", "@num": "L47", "#text": "Livre des procédures fiscales - art. L47 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315927", "@num": "L47", "#text": "Livre des procédures fiscales - art. L47 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315932", "@num": "L48", "#text": "Livre des procédures fiscales - art. L48 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CONCORDANCE", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "TITRE": "Loi n° 55-349 du 2 avril 1955", "MCS_TXT": { "MC": [ "LOI DE PLEINS POUVOIRS", "HABILITATION LEGISLATIVE", "IMPOT", "TAXE", "CONTROLE FISCAL", "FRAUDE FISCALE" ] }, "TITREFULL": "Loi n° 55-349 du 2 avril 1955 accordant au Gouvernement des pouvoirs spéciaux en matière ‎économique, sociale et fiscale (1)‎" }, "META_TEXTE_CHRONICLE": { "CID": "JORFTEXT000000691697", "NUM": "55-349", "DATE_PUBLI": "1955-04-03", "DATE_TEXTE": "1955-04-02", "ORIGINE_PUBLI": "JORF du 3 avril 1955", "PAGE_DEB_PUBLI": 3289, "PAGE_FIN_PUBLI": 3290 } }, "META_COMMUN": { "ID": "JORFTEXT000000691697", "URL": "texte/version/JORF/TEXT/00/00/00/69/16/JORFTEXT000000691697.xml", "NATURE": "LOI", "ORIGINE": "JORF", "ANCIEN_ID": "1LX955349" } }, "ENTREPRISE": { "@texte_entreprise": "non" } }, "JORFTEXT000000878021": { "ABRO": { "CONTENU": "TEXTE PARTIELLEMENT ABROGE (ART 1-III)" }, "META": { "META_SPEC": { "META_TEXTE_VERSION": { "LIENS": { "LIEN": [ { "@id": "JORFTEXT000000879802", "#text": "Loi n° 48-1360 du 1er septembre 1948", "@sens": "source", "@cidtexte": "JORFTEXT000000879802", "@numtexte": "48-1360", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1948-09-01" }, { "@id": "JORFTEXT000000687258", "#text": "Décret n°57-734 du 28 juin 1957", "@sens": "cible", "@cidtexte": "JORFTEXT000000687258", "@numtexte": "57-734", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1957-06-28" }, { "@id": "JORFARTI000001301609", "@num": "2", "#text": "Décret n°57-734 du 28 juin 1957 - art. 2, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000687258", "@numtexte": "57-734", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1957-06-28" }, { "@id": "JORFTEXT000000503668", "#text": "Décret n°57-806 du 19 juillet 1957", "@sens": "cible", "@cidtexte": "JORFTEXT000000503668", "@numtexte": "57-806", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1957-07-19" }, { "@id": "JORFTEXT000000503669", "#text": "Décret n°57-807 du 19 juillet 1957", "@sens": "cible", "@cidtexte": "JORFTEXT000000503669", "@numtexte": "57-807", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1957-07-19" }, { "@id": "JORFTEXT000000876670", "#text": "Décret n°57-967 du 29 août 1957", "@sens": "cible", "@cidtexte": "JORFTEXT000000876670", "@numtexte": "57-967", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1957-08-29" }, { "@id": "JORFTEXT000000670700", "#text": "Décret n°57-1025 du 10 septembre 1957", "@sens": "cible", "@cidtexte": "JORFTEXT000000670700", "@numtexte": "57-1025", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1957-09-10" }, { "@id": "JORFTEXT000000852210", "#text": "Décret n°57-1046 du 21 septembre 1957", "@sens": "cible", "@cidtexte": "JORFTEXT000000852210", "@numtexte": "57-1046", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1957-09-21" }, { "@id": "JORFTEXT000000491818", "#text": "Décret n° 57-1336 du 28 décembre 1957, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000491818", "@numtexte": "57-1336", "@typelien": "APPLICATION", "@naturetexte": "DECRET", "@datesignatexte": "1957-12-28" }, { "@id": "JORFTEXT000000319977", "#text": "Loi n°83-1179 du 29 décembre 1983", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFARTI000001295486", "@num": "62", "#text": "Loi n°83-1179 du 29 décembre 1983 - art. 62, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000319977", "@numtexte": "83-1179", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1983-12-29" }, { "@id": "JORFTEXT000000322103", "#text": "Loi n°89-936 du 29 décembre 1989", "@sens": "cible", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGITEXT000021816824", "#text": "Loi n°89-936 du 29 décembre 1989 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000021816872", "@num": "53", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 53 (Ab)", "@sens": "cible", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFARTI000001872585", "@num": "53", "#text": "Loi n°89-936 du 29 décembre 1989 - art. 53, v. init.", "@sens": "cible", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "JORFTEXT000000193354", "#text": "LOI96-314", "@sens": "cible", "@cidtexte": "JORFTEXT000000193354", "@nortexte": "ECOX9600004L", "@numtexte": "96-314", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "1996-04-12" }, { "@id": "JORFTEXT000000556247", "#text": "ARRETE", "@sens": "cible", "@cidtexte": "JORFTEXT000000556247", "@nortexte": "ECOT9820056A", "@typelien": "APPLICATION", "@naturetexte": "ARRETE", "@datesignatexte": "1998-04-28" }, { "@id": "LEGIARTI000006310517", "@num": "813", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 813 (Ab)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310516", "@num": "813", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 813 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310514", "@num": "813", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 813 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310512", "@num": "813", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 813 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310515", "@num": "813", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 813 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310511", "@num": "813", "#text": "CODE GENERAL DES IMPOTS, CGI. - art. 813 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006310513", "@num": "813", "#text": "CODE GENERAL DES IMPOTS, CGI. - 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