{ "article": { "LEGIARTI000006315566": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L265", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2010-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315566", "URL": "article/LEGI/ARTI/00/00/06/31/55/LEGIARTI000006315566.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL265AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1921", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1924 (1er membre de phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000693380", "#text": "Loi 46-2914 1946-12-23 art. 45", "@sens": "source", "@cidtexte": "JORFTEXT000000693380", "@numtexte": "46-2914", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1946-12-23" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 art. 121 3, art. 122", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFTEXT000000691697", "#text": "Loi 55-349 1955-04-02", "@sens": "source", "@cidtexte": "JORFTEXT000000691697", "@numtexte": "55-349", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-02" }, { "@id": "JORFTEXT000000509756", "#text": "Loi 73-1150 1973-12-27 art. 22 I (al. dernier)", "@sens": "source", "@cidtexte": "JORFTEXT000000509756", "@numtexte": "73-1150", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1973-12-27" }, { "@id": "JORFTEXT000000888299", "#text": "Loi 75-678 1975-07-29 art. 9 I", "@sens": "source", "@cidtexte": "JORFTEXT000000888299", "@numtexte": "75-678", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1975-07-29" }, { "@id": "LEGIARTI000006923647", "@num": "32", "#text": "Décret n°55-604 du 20 mai 1955 - art. 32 ()", "@sens": "source", "@cidtexte": "JORFTEXT000032712292", "@nortexte": "22/05/1955", "@numtexte": "55-604", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1955-05-20" }, { "#text": "Décret-loi 1791-08-05", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret-loi 1791-08-18", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret-loi 1935-10-30 art. 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 1er juillet 1981", "@sens": "source", "@typelien": "HISTO" }, { "#text": "Loi 1902-03-30 art. 58", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180083", "@fin": "2999-01-01", "#text": "3° : Obligations des dépositaires publics de fonds", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163119", "@fin": "2999-01-01", "#text": "Section III : Mesures particulières", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147339", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315566", "@fin": "2010-01-01", "@num": "L265", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641190", "@fin": "2011-06-12", "@num": "L265", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000024166624", "@fin": "2027-01-01", "@num": "L265", "@etat": "ABROGE_DIFF", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046875692", "@fin": "2999-01-01", "@num": "L265", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Les huissiers de justice, commissaires-priseurs, notaires, séquestres et tous autres dépositaires publics de fonds ne peuvent les remettre aux héritiers, créanciers et autres personnes ayant droit de toucher les sommes séquestrées et déposées, qu'après avoir vérifié et justifié que les impôts directs dus par les personnes dont ils détiennent les fonds ont été payés.
\n
Ces séquestres et dépositaires sont autorisés à payer directement les impositions qui se trouveraient dues avant de procéder à la délivrance des fonds qu'ils détiennent.
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Ces dispositions s'appliquent également aux liquidateurs de sociétés dissoutes, en ce qui concerne les impôts directs dus par ces sociétés.
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Les obligations imposées aux personnes désignées au présent article s'étendent au règlement des acomptes provisionnels d'impôt sur le revenu, des acomptes d'impôt sur les sociétés, des acomptes de taxe professionnelle.
" } }, "LEGIARTI000006315927": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L47", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1983-01-01", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315927", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315927.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL047AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000691697", "#text": "LOI 55-349 1955-04-02 ART. UNIQUE II 1°, IV", "@sens": "source", "@cidtexte": "JORFTEXT000000691697", "@numtexte": "55-349", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-02" }, { "@id": "JORFARTI000002478335", "@num": "4", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 4, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006275024", "@num": "18", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@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": "LEGIARTI000048834056", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623583", "@num": "350 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781473", "@num": "L10", "#text": "Livre des procédures fiscales - art. L10 (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": "LEGIARTI000006314960", "@num": "L16 D", "#text": "Livre des procédures fiscales - art. L16 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038595845", "@num": "L16-0 BA", "#text": "Livre des procédures fiscales - art. L16-0 BA (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": "LEGIARTI000037526053", "@num": "L47 A", "#text": "Livre des procédures fiscales - art. L47 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020639441", "@num": "L80 H", "#text": "Livre des procédures fiscales - art. L80 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315783", "@num": "L86", "#text": "Livre des procédures fiscales - art. L86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147367", "@fin": "2999-01-01", "#text": "MODALITES D'EXERCICE DU DROIT DE CONTROLE.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133975", "@fin": "2999-01-01", "#text": "LE DROIT DE CONTROLE DE L'ADMINISTRATION", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114554", "@fin": "2999-01-01", "#text": "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": "LEGIARTI000006315927", "@fin": "1983-01-01", "@num": "L47", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315928", "@fin": "1987-07-09", "@num": "L47", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315929", "@fin": "1989-12-30", "@num": "L47", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315930", "@fin": "1997-04-11", "@num": "L47", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315931", "@fin": "2016-01-01", "@num": "L47", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781425", "@fin": "2017-01-01", "@num": "L47", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033815149", "@fin": "2999-01-01", "@num": "L47", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une vérification approfondie de la situation fiscale d'ensemble d'une personne physique au regard de l'impôt sur le revenu ou une vérification de comptabilité ne peut être engagée sans que le contribuable en ait été informé par l'envoi ou la remise d'un avis de vérification.
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Cet avis doit préciser les années soumises à vérification et mentionner expressément, sous peine de nullité de la procédure, que le contribuable a la faculté de se faire assister par un conseil de son choix.
" } }, "LEGIARTI000006315928": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L47", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-07-09", "DATE_DEBUT": "1983-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315928", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315928.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL047AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000691697", "#text": "LOI 55-349 1955-04-02 ART. UNIQUE II 1°, IV", "@sens": "source", "@cidtexte": "JORFTEXT000000691697", "@numtexte": "55-349", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-02" }, { "@id": "JORFARTI000002478335", "@num": "4", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 4, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006273763", "@num": "74", "#text": "Loi n°82-1126 du 29 décembre 1982 - art. 74 () JORF 30 décembre 1982 en vigueur le 1 janvier 1983", "@sens": "source", "@cidtexte": "JORFTEXT000000503959", "@numtexte": "82-1126", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1982-12-29" }, { "@id": "LEGIARTI000006275024", "@num": "18", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@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": "LEGIARTI000048834056", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623583", "@num": "350 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781473", "@num": "L10", "#text": "Livre des procédures fiscales - art. L10 (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": "LEGIARTI000006314960", "@num": "L16 D", "#text": "Livre des procédures fiscales - art. L16 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038595845", "@num": "L16-0 BA", "#text": "Livre des procédures fiscales - art. L16-0 BA (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": "LEGIARTI000037526053", "@num": "L47 A", "#text": "Livre des procédures fiscales - art. L47 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020639441", "@num": "L80 H", "#text": "Livre des procédures fiscales - art. L80 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315783", "@num": "L86", "#text": "Livre des procédures fiscales - art. L86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147367", "@fin": "2999-01-01", "#text": "MODALITES D'EXERCICE DU DROIT DE CONTROLE.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133975", "@fin": "2999-01-01", "#text": "LE DROIT DE CONTROLE DE L'ADMINISTRATION", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114554", "@fin": "2999-01-01", "#text": "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": "LEGIARTI000006315927", "@fin": "1983-01-01", "@num": "L47", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315928", "@fin": "1987-07-09", "@num": "L47", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315929", "@fin": "1989-12-30", "@num": "L47", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315930", "@fin": "1997-04-11", "@num": "L47", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315931", "@fin": "2016-01-01", "@num": "L47", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781425", "@fin": "2017-01-01", "@num": "L47", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033815149", "@fin": "2999-01-01", "@num": "L47", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Une vérification approfondie de la situation fiscale d'ensemble d'une personne physique au regard de l'impôt sur le revenu ou une vérification de comptabilité ne peut être engagée sans que le contribuable en ait été informé par l'envoi ou la remise d'un avis de vérification.
\n
Cet avis doit préciser les années soumises à vérification et mentionner expressément, sous peine de nullité de la procédure, que le contribuable a la faculté de se faire assister par un conseil de son choix.
\n
en cas de controle inopine tendant a la constatation materielle des elements physiques de l'exploitation ou de l'existence et de l'etat des documents comptables, l'avis de verification de comptabilite est remis au debut des operations de constatations materielles. L'examen au fond des documents comptables ne peut commencer qu'a l'issue d'un delai raisonnable permettant au contribuable de se faire assister par un conseil.
" } }, "LEGIARTI000006315929": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L47", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-12-30", "DATE_DEBUT": "1987-07-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006315929", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315929.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL047AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000691697", "#text": "LOI 55-349 1955-04-02 ART. UNIQUE II 1°, IV", "@sens": "source", "@cidtexte": "JORFTEXT000000691697", "@numtexte": "55-349", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-02" }, { "@id": "JORFARTI000002478335", "@num": "4", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 4, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006275024", "@num": "18", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000321412", "#text": "Loi 87-502 1987-07-08 art. 9 I B JORF 9 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@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": "LEGIARTI000048834056", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623583", "@num": "350 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781473", "@num": "L10", "#text": "Livre des procédures fiscales - art. L10 (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": "LEGIARTI000006314960", "@num": "L16 D", "#text": "Livre des procédures fiscales - art. L16 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038595845", "@num": "L16-0 BA", "#text": "Livre des procédures fiscales - art. L16-0 BA (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": "LEGIARTI000037526053", "@num": "L47 A", "#text": "Livre des procédures fiscales - art. L47 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020639441", "@num": "L80 H", "#text": "Livre des procédures fiscales - art. L80 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315783", "@num": "L86", "#text": "Livre des procédures fiscales - art. L86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180090", "@fin": "1997-04-11", "#text": "Garanties accordées au contribuable en matière de vérification.", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163090", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@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": "LEGIARTI000006315927", "@fin": "1983-01-01", "@num": "L47", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315928", "@fin": "1987-07-09", "@num": "L47", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315929", "@fin": "1989-12-30", "@num": "L47", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315930", "@fin": "1997-04-11", "@num": "L47", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315931", "@fin": "2016-01-01", "@num": "L47", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781425", "@fin": "2017-01-01", "@num": "L47", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033815149", "@fin": "2999-01-01", "@num": "L47", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un examen contradictoire de l'ensemble de la situation fiscale personnelle d'une personne physique au regard de l'impôt sur le revenu ou une vérification de comptabilité ne peut être engagée sans que le contribuable en ait été informé par l'envoi ou la remise d'un avis de vérification.
\n
Cet avis doit préciser les années soumises à vérification et mentionner expressément, sous peine de nullité de la procédure, que le contribuable a la faculté de se faire assister par un conseil de son choix.
\n
En cas de contrôle inopiné tendant à la constatation matérielle des éléments physiques de l'exploitation ou de l'existence et de l'état des documents comptables, l'avis de vérification de comptabilité est remis au début des opérations de constatations matérielles. L'examen au fond des documents comptables ne peut commencer qu'à l'issue d'un délai raisonnable permettant au contribuable de se faire assister par un conseil.
" } }, "LEGIARTI000006315930": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L47", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1989-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006315930", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315930.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL047AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@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": "LEGIARTI000048834056", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623583", "@num": "350 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Edition du 15 juin 1990", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000691697", "#text": "LOI 55-349 1955-04-02 ART. UNIQUE II 1°, IV", "@sens": "source", "@cidtexte": "JORFTEXT000000691697", "@numtexte": "55-349", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-02" }, { "@id": "JORFARTI000002478335", "@num": "4", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 4, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006275024", "@num": "18", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@id": "JORFTEXT000000322103", "#text": "Loi 89-936 1989-12-29 art. 35 I Finances rectificative pour 1989, JORF 30 décembre 1989", "@sens": "source", "@cidtexte": "JORFTEXT000000322103", "@nortexte": "ECOX8900116L", "@numtexte": "89-936", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000031781473", "@num": "L10", "#text": "Livre des procédures fiscales - art. L10 (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": "LEGIARTI000006314960", "@num": "L16 D", "#text": "Livre des procédures fiscales - art. L16 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038595845", "@num": "L16-0 BA", "#text": "Livre des procédures fiscales - art. L16-0 BA (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": "LEGIARTI000037526053", "@num": "L47 A", "#text": "Livre des procédures fiscales - art. L47 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020639441", "@num": "L80 H", "#text": "Livre des procédures fiscales - art. L80 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315783", "@num": "L86", "#text": "Livre des procédures fiscales - art. L86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180032", "@fin": "2999-01-01", "#text": "1° : Garanties accordées au contribuable en matière de vérification", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163090", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@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": "LEGIARTI000006315927", "@fin": "1983-01-01", "@num": "L47", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315928", "@fin": "1987-07-09", "@num": "L47", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315929", "@fin": "1989-12-30", "@num": "L47", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315930", "@fin": "1997-04-11", "@num": "L47", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315931", "@fin": "2016-01-01", "@num": "L47", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781425", "@fin": "2017-01-01", "@num": "L47", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033815149", "@fin": "2999-01-01", "@num": "L47", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un examen contradictoire de l'ensemble de la situation fiscale personnelle d'une personne physique au regard de l'impôt sur le revenu ou une vérification de comptabilité ne peut être engagée sans que le contribuable en ait été informé par l'envoi ou la remise d'un avis de vérification.
\n
Cet avis doit préciser les années soumises à vérification et mentionner expressément, sous peine de nullité de la procédure, que le contribuable a la faculté de se faire assister par un conseil de son choix.
\n
L'avis envoyé ou remis au contribuable avant l'engagement d'un examen contradictoire de l'ensemble de la situation fiscale personnelle peut comporter une demande des relevés de compte.
\n
En cas de contrôle inopiné tendant à la constatation matérielle des éléments physiques de l'exploitation ou de l'existence et de l'état des documents comptables, l'avis de vérification de comptabilité est remis au début des opérations de constatations matérielles. L'examen au fond des documents comptables ne peut commencer qu'à l'issue d'un délai raisonnable permettant au contribuable de se faire assister par un conseil.
" } }, "LEGIARTI000006315931": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L47", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2016-01-01", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006315931", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315931.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL047AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000691697", "#text": "LOI 55-349 1955-04-02 ART. UNIQUE II 1°, IV", "@sens": "source", "@cidtexte": "JORFTEXT000000691697", "@numtexte": "55-349", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-02" }, { "@id": "JORFARTI000002478335", "@num": "4", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 4, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006275024", "@num": "18", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@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": "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": "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": "LEGIARTI000048834056", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623583", "@num": "350 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781473", "@num": "L10", "#text": "Livre des procédures fiscales - art. L10 (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": "LEGIARTI000006314960", "@num": "L16 D", "#text": "Livre des procédures fiscales - art. L16 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038595845", "@num": "L16-0 BA", "#text": "Livre des procédures fiscales - art. L16-0 BA (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": "LEGIARTI000037526053", "@num": "L47 A", "#text": "Livre des procédures fiscales - art. L47 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020639441", "@num": "L80 H", "#text": "Livre des procédures fiscales - art. L80 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315783", "@num": "L86", "#text": "Livre des procédures fiscales - art. L86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180032", "@fin": "2999-01-01", "#text": "1° : Garanties accordées au contribuable en matière de vérification", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163090", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@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": "LEGIARTI000006315927", "@fin": "1983-01-01", "@num": "L47", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315928", "@fin": "1987-07-09", "@num": "L47", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315929", "@fin": "1989-12-30", "@num": "L47", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315930", "@fin": "1997-04-11", "@num": "L47", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315931", "@fin": "2016-01-01", "@num": "L47", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781425", "@fin": "2017-01-01", "@num": "L47", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033815149", "@fin": "2999-01-01", "@num": "L47", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Un examen contradictoire de la situation fiscale personnelle d'une personne physique au regard de l'impôt sur le revenu ou une vérification de comptabilité ne peut être engagée sans que le contribuable en ait été informé par l'envoi ou la remise d'un avis de vérification.
\n
Cet avis doit préciser les années soumises à vérification et mentionner expressément, sous peine de nullité de la procédure, que le contribuable a la faculté de se faire assister par un conseil de son choix.
\n
L'avis envoyé ou remis au contribuable avant l'engagement d'un examen contradictoire de la situation fiscale personnelle peut comporter une demande des relevés de compte.
\n
En cas de contrôle inopiné tendant à la constatation matérielle des éléments physiques de l'exploitation ou de l'existence et de l'état des documents comptables, l'avis de vérification de comptabilité est remis au début des opérations de constatations matérielles. L'examen au fond des documents comptables ne peut commencer qu'à l'issue d'un délai raisonnable permettant au contribuable de se faire assister par un conseil.
" } }, "LEGIARTI000006315932": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L48", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1987-07-09", "DATE_DEBUT": "1982-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315932", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315932.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL048AAXXXXXAA" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies A", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000691697", "#text": "LOI 55-349 1955-04-02 ART. UNIQUE II 2°, IV", "@sens": "source", "@cidtexte": "JORFTEXT000000691697", "@numtexte": "55-349", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-02" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 24 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000006316471", "@num": "R*256-1", "#text": "Livre des procédures fiscales - art. R*256-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006147367", "@fin": "2999-01-01", "#text": "MODALITES D'EXERCICE DU DROIT DE CONTROLE.", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133975", "@fin": "2999-01-01", "#text": "LE DROIT DE CONTROLE DE L'ADMINISTRATION", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006114554", "@fin": "2999-01-01", "#text": "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": "LEGIARTI000006315932", "@fin": "1987-07-09", "@num": "L48", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315933", "@fin": "1989-12-30", "@num": "L48", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315934", "@fin": "1997-04-11", "@num": "L48", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315935", "@fin": "2000-03-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315936", "@fin": "2002-03-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315937", "@fin": "2003-12-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315938", "@fin": "2004-06-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315939", "@fin": "2004-12-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315940", "@fin": "2012-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409960", "@fin": "2014-05-30", "@num": "L48", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012320", "@fin": "2015-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355823", "@fin": "2017-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815164", "@fin": "2019-07-26", "@num": "L48", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038822957", "@fin": "2022-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2019-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914710", "@fin": "2023-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046873032", "@fin": "2024-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637394", "@fin": "2024-06-02", "@num": "L48", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049635601", "@fin": "2999-01-01", "@num": "L48", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque des redressements sont envisagés à l'issue d'une vérification de comptabilité, l'administration doit indiquer aux contribuables qui en font la demande, les conséquences de leur acceptation éventuelle sur l'ensemble des droits et taxes dont ils sont ou pourraient devenir débiteurs. Dans ce cas, une nouvelle notification est faite aux contribuables qui disposent d'un délai de trente jours pour y répondre.
\n
" } }, "LEGIARTI000006315933": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L48", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1989-12-30", "DATE_DEBUT": "1987-07-09" } }, "META_COMMUN": { "ID": "LEGIARTI000006315933", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315933.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL048AAXXXXXAB" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies A", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000691697", "#text": "LOI 55-349 1955-04-02 ART. UNIQUE II 2°, IV", "@sens": "source", "@cidtexte": "JORFTEXT000000691697", "@numtexte": "55-349", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-02" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 24 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000321412", "#text": "Loi 87-502 1987-07-08 art. 11 JORF 9 juillet 1987", "@sens": "source", "@cidtexte": "JORFTEXT000000321412", "@numtexte": "87-502", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1987-07-08" }, { "@id": "LEGIARTI000006316471", "@num": "R*256-1", "#text": "Livre des procédures fiscales - art. R*256-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180090", "@fin": "1997-04-11", "#text": "Garanties accordées au contribuable en matière de vérification.", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163090", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@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": "LEGIARTI000006315932", "@fin": "1987-07-09", "@num": "L48", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315933", "@fin": "1989-12-30", "@num": "L48", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315934", "@fin": "1997-04-11", "@num": "L48", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315935", "@fin": "2000-03-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315936", "@fin": "2002-03-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315937", "@fin": "2003-12-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315938", "@fin": "2004-06-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315939", "@fin": "2004-12-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315940", "@fin": "2012-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409960", "@fin": "2014-05-30", "@num": "L48", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012320", "@fin": "2015-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355823", "@fin": "2017-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815164", "@fin": "2019-07-26", "@num": "L48", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038822957", "@fin": "2022-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2019-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914710", "@fin": "2023-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046873032", "@fin": "2024-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637394", "@fin": "2024-06-02", "@num": "L48", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049635601", "@fin": "2999-01-01", "@num": "L48", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Lorsque des redressements sont envisagés à l'issue d'un examen contradictoire de l'ensemble de la situation fiscale personnelle au regard de l'impôt sur le revenu ou d'une vérification de comptabilité, l'administration doit indiquer aux contribuables qui en font la demande, les conséquences de leur acceptation éventuelle sur l'ensemble des droits et taxes dont ils sont ou pourraient devenir débiteurs. Dans ce cas, une nouvelle notification est faite aux contribuables qui disposent d'un délai de trente jours pour y répondre.
\n
" } }, "LEGIARTI000006315934": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L48", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "1997-04-11", "DATE_DEBUT": "1989-12-30" } }, "META_COMMUN": { "ID": "LEGIARTI000006315934", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315934.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL048AAXXXXXAC" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies A", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 223 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L247", "@sens": "source", "@typelien": "CITATION" }, { "#text": "CGI L57", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 15 juin 1990", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000691697", "#text": "LOI 55-349 1955-04-02 ART. UNIQUE II 2°, IV", "@sens": "source", "@cidtexte": "JORFTEXT000000691697", "@numtexte": "55-349", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-02" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 24 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000006317724", "@num": "101", "#text": "Loi n° 89-935 du 29 décembre 1989 - art. 101", "@sens": "cible", "@cidtexte": "JORFTEXT000018687845", "@nortexte": "ECOX8900115L", "@numtexte": "89-935", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1989-12-29" }, { "@id": "LEGIARTI000006316471", "@num": "R*256-1", "#text": "Livre des procédures fiscales - art. R*256-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180090", "@fin": "1997-04-11", "#text": "Garanties accordées au contribuable en matière de vérification.", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163090", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@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": "LEGIARTI000006315932", "@fin": "1987-07-09", "@num": "L48", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315933", "@fin": "1989-12-30", "@num": "L48", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315934", "@fin": "1997-04-11", "@num": "L48", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315935", "@fin": "2000-03-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315936", "@fin": "2002-03-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315937", "@fin": "2003-12-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315938", "@fin": "2004-06-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315939", "@fin": "2004-12-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315940", "@fin": "2012-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409960", "@fin": "2014-05-30", "@num": "L48", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012320", "@fin": "2015-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355823", "@fin": "2017-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815164", "@fin": "2019-07-26", "@num": "L48", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038822957", "@fin": "2022-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2019-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914710", "@fin": "2023-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046873032", "@fin": "2024-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637394", "@fin": "2024-06-02", "@num": "L48", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049635601", "@fin": "2999-01-01", "@num": "L48", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A l'issue d'un examen contradictoire de l'ensemble de la situation fiscale personnelle au regard de l'impôt sur le revenu ou d'une vérification de comptabilité, lorsque des redressements sont envisagés, l'administration doit indiquer, avant que le contribuable présente ses observations ou accepte les rehaussements proposés, dans la notification prévue à l'article L. 57 le montant des droits, taxes et pénalités résultant de ces redressements.
\n
Pour une société membre d'un groupe mentionné à l'article 223 A du code général des impôts, l'information prévue au premier alinéa porte, en ce qui concerne l'impôt sur les sociétés, l'imposition forfaitaire annuelle, le précompte et les pénalités correspondantes, sur les montants dont elle serait redevable en l'absence d'appartenance à un groupe.
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Lorsqu'elle envisage d'accorder un échelonnement des mises en recouvrement des rappels de droits et pénalités consécutifs aux redressements ou le bénéfice des dispositions visées au 3° du premier alinéa de l'article L. 247, l'administration en informe les contribuables dans les mêmes conditions.
" } }, "LEGIARTI000006315935": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L48", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2000-03-31", "DATE_DEBUT": "1997-04-11" } }, "META_COMMUN": { "ID": "LEGIARTI000006315935", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315935.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL048AAXXXXXAD" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies A", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 223 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 11 avril 1997", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000691697", "#text": "LOI 55-349 1955-04-02 ART. UNIQUE II 2°, IV", "@sens": "source", "@cidtexte": "JORFTEXT000000691697", "@numtexte": "55-349", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-02" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 24 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@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": "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": "LEGIARTI000006315526", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315035", "@num": "L57", "#text": "Livre des procédures fiscales - art. L57 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316471", "@num": "R*256-1", "#text": "Livre des procédures fiscales - art. R*256-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180032", "@fin": "2999-01-01", "#text": "1° : Garanties accordées au contribuable en matière de vérification", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163090", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@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": "LEGIARTI000006315932", "@fin": "1987-07-09", "@num": "L48", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315933", "@fin": "1989-12-30", "@num": "L48", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315934", "@fin": "1997-04-11", "@num": "L48", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315935", "@fin": "2000-03-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315936", "@fin": "2002-03-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315937", "@fin": "2003-12-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315938", "@fin": "2004-06-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315939", "@fin": "2004-12-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315940", "@fin": "2012-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409960", "@fin": "2014-05-30", "@num": "L48", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012320", "@fin": "2015-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355823", "@fin": "2017-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815164", "@fin": "2019-07-26", "@num": "L48", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038822957", "@fin": "2022-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2019-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914710", "@fin": "2023-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046873032", "@fin": "2024-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637394", "@fin": "2024-06-02", "@num": "L48", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049635601", "@fin": "2999-01-01", "@num": "L48", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A l'issue d'un examen contradictoire de (M) la situation fiscale personnelle au regard de l'impôt sur le revenu ou d'une vérification de comptabilité, lorsque des redressements sont envisagés, l'administration doit indiquer, avant que le contribuable présente ses observations ou accepte les rehaussements proposés, dans la notification prévue à l'article L. 57 le montant des droits, taxes et pénalités résultant de ces redressements.
\n
Pour une société membre d'un groupe mentionné à l'article 223 A du code général des impôts, l'information prévue au premier alinéa porte, en ce qui concerne l'impôt sur les sociétés, l'imposition forfaitaire annuelle, le précompte et les pénalités correspondantes, sur les montants dont elle serait redevable en l'absence d'appartenance à un groupe.
\n
Lorsqu'elle envisage d'accorder un échelonnement des mises en recouvrement des rappels de droits et pénalités consécutifs aux redressements ou le bénéfice des dispositions visées au 3° du premier alinéa de l'article L. 247, l'administration en informe les contribuables dans les mêmes conditions.
\n
(M) Modification de la loi 96-1182.
\n
" } }, "LEGIARTI000006315936": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L48", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2002-03-31", "DATE_DEBUT": "2000-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315936", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315936.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL048AAXXXXXAE" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies A", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 223 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2000", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000691697", "#text": "LOI 55-349 1955-04-02 ART. UNIQUE II 2°, IV", "@sens": "source", "@cidtexte": "JORFTEXT000000691697", "@numtexte": "55-349", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-02" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 24 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000006320704", "@num": "25", "#text": "Loi - art. 25 (V) JORF 31 décembre 1999", "@sens": "source", "@cidtexte": "JORFTEXT000000580717", "@nortexte": "ECOX9900133L", "@numtexte": "99-1173", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "1999-12-30" }, { "@id": "LEGIARTI000006315526", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315035", "@num": "L57", "#text": "Livre des procédures fiscales - art. L57 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316471", "@num": "R*256-1", "#text": "Livre des procédures fiscales - art. R*256-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180032", "@fin": "2999-01-01", "#text": "1° : Garanties accordées au contribuable en matière de vérification", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163090", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@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": "LEGIARTI000006315932", "@fin": "1987-07-09", "@num": "L48", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315933", "@fin": "1989-12-30", "@num": "L48", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315934", "@fin": "1997-04-11", "@num": "L48", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315935", "@fin": "2000-03-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315936", "@fin": "2002-03-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315937", "@fin": "2003-12-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315938", "@fin": "2004-06-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315939", "@fin": "2004-12-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315940", "@fin": "2012-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409960", "@fin": "2014-05-30", "@num": "L48", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012320", "@fin": "2015-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355823", "@fin": "2017-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815164", "@fin": "2019-07-26", "@num": "L48", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038822957", "@fin": "2022-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2019-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914710", "@fin": "2023-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046873032", "@fin": "2024-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637394", "@fin": "2024-06-02", "@num": "L48", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049635601", "@fin": "2999-01-01", "@num": "L48", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A l'issue d'un examen contradictoire de la situation fiscale personnelle au regard de l'impôt sur le revenu ou d'une vérification de comptabilité, lorsque des redressements sont envisagés, l'administration doit indiquer, avant que le contribuable présente ses observations ou accepte les rehaussements proposés, dans la notification prévue à l'article L. 57 le montant des droits, taxes et pénalités résultant de ces redressements. Lorsqu'à un stade ultérieur de la procédure de redressement contradictoire l'administration modifie les rehaussements, pour tenir compte des observations et avis recueillis au cours de cette procédure, cette modification est portée par écrit à la connaissance du contribuable avant la mise en recouvrement, qui peut alors intervenir sans délai.
\n
Pour une société membre d'un groupe mentionné à l'article 223 A du code général des impôts, l'information prévue au premier alinéa porte, en ce qui concerne l'impôt sur les sociétés, l'imposition forfaitaire annuelle, le précompte et les pénalités correspondantes, sur les montants dont elle serait redevable en l'absence d'appartenance à un groupe.
\n
Lorsqu'elle envisage d'accorder un échelonnement des mises en recouvrement des rappels de droits et pénalités consécutifs aux redressements ou le bénéfice des dispositions visées au 3° du premier alinéa de l'article L. 247, l'administration en informe les contribuables dans les mêmes conditions.
" } }, "LEGIARTI000006315937": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L48", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2003-12-31", "DATE_DEBUT": "2002-03-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315937", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315937.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL048AAXXXXXAF" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies A", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 223 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 mars 2002", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000691697", "#text": "LOI 55-349 1955-04-02 ART. UNIQUE II 2°, IV", "@sens": "source", "@cidtexte": "JORFTEXT000000691697", "@numtexte": "55-349", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-02" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 24 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "JORFTEXT000000778887", "#text": "Décret 2002-922 2002-06-06", "@sens": "source", "@cidtexte": "JORFTEXT000000778887", "@nortexte": "BUDF0200011D", "@numtexte": "2002-922", "@typelien": "CODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006212775", "@num": "3", "#text": "Décret n°2002-922 du 6 juin 2002 - art. 3 () JORF 8 juin 2002", "@sens": "source", "@cidtexte": "JORFTEXT000000778887", "@nortexte": "BUDF0200011D", "@numtexte": "2002-922", "@typelien": "MODIFICATION", "@naturetexte": "DECRET", "@datesignatexte": "2002-06-06" }, { "@id": "LEGIARTI000006315526", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315035", "@num": "L57", "#text": "Livre des procédures fiscales - art. L57 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316471", "@num": "R*256-1", "#text": "Livre des procédures fiscales - art. R*256-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180032", "@fin": "2999-01-01", "#text": "1° : Garanties accordées au contribuable en matière de vérification", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163090", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@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": "LEGIARTI000006315932", "@fin": "1987-07-09", "@num": "L48", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315933", "@fin": "1989-12-30", "@num": "L48", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315934", "@fin": "1997-04-11", "@num": "L48", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315935", "@fin": "2000-03-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315936", "@fin": "2002-03-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315937", "@fin": "2003-12-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315938", "@fin": "2004-06-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315939", "@fin": "2004-12-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315940", "@fin": "2012-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409960", "@fin": "2014-05-30", "@num": "L48", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012320", "@fin": "2015-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355823", "@fin": "2017-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815164", "@fin": "2019-07-26", "@num": "L48", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038822957", "@fin": "2022-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2019-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914710", "@fin": "2023-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046873032", "@fin": "2024-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637394", "@fin": "2024-06-02", "@num": "L48", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049635601", "@fin": "2999-01-01", "@num": "L48", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A l'issue d'un examen contradictoire de la situation fiscale personnelle au regard de l'impôt sur le revenu ou d'une vérification de comptabilité, lorsque des redressements sont envisagés, l'administration doit indiquer, avant que le contribuable présente ses observations ou accepte les rehaussements proposés, dans la notification prévue à l'article L. 57, le montant des droits, taxes et pénalités résultant de ces redressements. Lorsqu'à un stade ultérieur de la procédure de redressement contradictoire l'administration modifie les rehaussements, pour tenir compte des observations et avis recueillis au cours de cette procédure, cette modification est portée par écrit à la connaissance du contribuable avant la mise en recouvrement, qui peut alors intervenir sans délai.
\n
Pour une société membre d'un groupe mentionné à l'article 223 A du code général des impôts, l'information prévue au premier alinéa porte, en ce qui concerne l'impôt sur les sociétés, l'imposition forfaitaire annuelle, le précompte et les pénalités correspondantes, sur les montants dont elle serait redevable en l'absence d'appartenance à un groupe.
\n
Lorsqu'elle envisage d'accorder un échelonnement des mises en recouvrement des rappels de droits et pénalités consécutifs aux redressements ou le bénéfice des dispositions visées au 3° de l'article L. 247, l'administration en informe les contribuables dans les mêmes conditions.
" } }, "LEGIARTI000006315938": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L48", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-06-01", "DATE_DEBUT": "2003-12-31" } }, "META_COMMUN": { "ID": "LEGIARTI000006315938", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315938.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL048AAXXXXXAG" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies A", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 223 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000691697", "#text": "LOI 55-349 1955-04-02 ART. UNIQUE II 2°, IV", "@sens": "source", "@cidtexte": "JORFTEXT000000691697", "@numtexte": "55-349", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-02" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 24 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000006321851", "@num": "114", "#text": "Loi - art. 114 () JORF 31 décembre 2003", "@sens": "source", "@cidtexte": "JORFTEXT000000612133", "@nortexte": "ECOX0300134L", "@numtexte": "2003-1311", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2003-12-30" }, { "@id": "LEGIARTI000006315526", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315035", "@num": "L57", "#text": "Livre des procédures fiscales - art. L57 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315742", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316471", "@num": "R*256-1", "#text": "Livre des procédures fiscales - art. R*256-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180032", "@fin": "2999-01-01", "#text": "1° : Garanties accordées au contribuable en matière de vérification", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163090", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@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": "LEGIARTI000006315932", "@fin": "1987-07-09", "@num": "L48", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315933", "@fin": "1989-12-30", "@num": "L48", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315934", "@fin": "1997-04-11", "@num": "L48", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315935", "@fin": "2000-03-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315936", "@fin": "2002-03-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315937", "@fin": "2003-12-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315938", "@fin": "2004-06-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315939", "@fin": "2004-12-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315940", "@fin": "2012-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409960", "@fin": "2014-05-30", "@num": "L48", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012320", "@fin": "2015-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355823", "@fin": "2017-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815164", "@fin": "2019-07-26", "@num": "L48", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038822957", "@fin": "2022-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2019-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914710", "@fin": "2023-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046873032", "@fin": "2024-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637394", "@fin": "2024-06-02", "@num": "L48", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049635601", "@fin": "2999-01-01", "@num": "L48", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A l'issue d'un examen contradictoire de la situation fiscale personnelle au regard de l'impôt sur le revenu ou d'une vérification de comptabilité, lorsque des redressements sont envisagés, l'administration doit indiquer, avant que le contribuable présente ses observations ou accepte les rehaussements proposés, dans les notifications prévues aux articles L. 57 et L. 76, le montant des droits, taxes et pénalités résultant de ces redressements. Lorsqu'à un stade ultérieur de la procédure de redressement contradictoire l'administration modifie les rehaussements, pour tenir compte des observations et avis recueillis au cours de cette procédure, cette modification est portée par écrit à la connaissance du contribuable avant la mise en recouvrement, qui peut alors intervenir sans délai.
\n
Pour une société membre d'un groupe mentionné à l'article 223 A du code général des impôts, l'information prévue au premier alinéa porte, en ce qui concerne l'impôt sur les sociétés, l'imposition forfaitaire annuelle, le précompte et les pénalités correspondantes, sur les montants dont elle serait redevable en l'absence d'appartenance à un groupe.
\n
Lorsqu'elle envisage d'accorder un échelonnement des mises en recouvrement des rappels de droits et pénalités consécutifs aux redressements ou le bénéfice des dispositions visées au 3° de l'article L. 247, l'administration en informe les contribuables dans les mêmes conditions.
" } }, "LEGIARTI000006315939": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L48", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2004-12-31", "DATE_DEBUT": "2004-06-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315939", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315939.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL048AAXXXXXAH" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies A", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 223 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 31 août 2004", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000691697", "#text": "LOI 55-349 1955-04-02 ART. UNIQUE II 2°, IV", "@sens": "source", "@cidtexte": "JORFTEXT000000691697", "@numtexte": "55-349", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-02" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 24 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000006315526", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315035", "@num": "L57", "#text": "Livre des procédures fiscales - art. L57 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315742", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316471", "@num": "R*256-1", "#text": "Livre des procédures fiscales - art. R*256-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "#text": "Ordonnance 2004-281 2004-12-25 art. 27 JORF 27 mars 2004 en vigueur le 1er juin 2004", "@sens": "source", "@typelien": "MODIFICATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180032", "@fin": "2999-01-01", "#text": "1° : Garanties accordées au contribuable en matière de vérification", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163090", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@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": "LEGIARTI000006315932", "@fin": "1987-07-09", "@num": "L48", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315933", "@fin": "1989-12-30", "@num": "L48", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315934", "@fin": "1997-04-11", "@num": "L48", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315935", "@fin": "2000-03-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315936", "@fin": "2002-03-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315937", "@fin": "2003-12-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315938", "@fin": "2004-06-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315939", "@fin": "2004-12-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315940", "@fin": "2012-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409960", "@fin": "2014-05-30", "@num": "L48", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012320", "@fin": "2015-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355823", "@fin": "2017-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815164", "@fin": "2019-07-26", "@num": "L48", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038822957", "@fin": "2022-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2019-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914710", "@fin": "2023-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046873032", "@fin": "2024-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637394", "@fin": "2024-06-02", "@num": "L48", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049635601", "@fin": "2999-01-01", "@num": "L48", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A l'issue d'un examen contradictoire de la situation fiscale personnelle au regard de l'impôt sur le revenu ou d'une vérification de comptabilité, lorsque des rectifications sont envisagées, l'administration doit indiquer, avant que le contribuable présente ses observations ou accepte les rehaussements proposés, dans la proposition prévue au premier alinéa de l'article L. 57 ou dans la notification mentionnée à l'article L. 76, le montant des droits, taxes et pénalités résultant de ces rectifications. Lorsqu'à un stade ultérieur de la procédure de rectification contradictoire l'administration modifie les rehaussements, pour tenir compte des observations et avis recueillis au cours de cette procédure, cette modification est portée par écrit à la connaissance du contribuable avant la mise en recouvrement, qui peut alors intervenir sans délai.
\n
Pour une société membre d'un groupe mentionné à l'article 223 A du code général des impôts, l'information prévue au premier alinéa porte, en ce qui concerne l'impôt sur les sociétés, l'imposition forfaitaire annuelle, le précompte et les pénalités correspondantes, sur les montants dont elle serait redevable en l'absence d'appartenance à un groupe.
\n
Lorsqu'elle envisage d'accorder un échelonnement des mises en recouvrement des rappels de droits et pénalités consécutifs aux rectifications ou le bénéfice des dispositions visées au 3° de l'article L. 247, l'administration en informe les contribuables dans les mêmes conditions.
" } }, "LEGIARTI000006315940": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L48", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2012-01-01", "DATE_DEBUT": "2005-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006315940", "URL": "article/LEGI/ARTI/00/00/06/31/59/LEGIARTI000006315940.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "FAAALPFXXXXL048AAXXXXXAI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies A", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 223 A", "@sens": "source", "@typelien": "CITATION" }, { "#text": "Edition du 1er janvier 2005", "@sens": "source", "@typelien": "HISTO" }, { "@id": "JORFTEXT000000691697", "#text": "LOI 55-349 1955-04-02 ART. UNIQUE II 2°, IV", "@sens": "source", "@cidtexte": "JORFTEXT000000691697", "@numtexte": "55-349", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-02" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 24 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000006322293", "@num": "38", "#text": "Loi n°2004-1485 du 30 décembre 2004 - art. 38 (V) JORF 31 décembre 2004", "@sens": "source", "@cidtexte": "JORFTEXT000000240757", "@nortexte": "ECOX0400254L", "@numtexte": "2004-1485", "@typelien": "MODIFICATION", "@naturetexte": "LOI", "@datesignatexte": "2004-12-30" }, { "@id": "LEGIARTI000006315526", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315035", "@num": "L57", "#text": "Livre des procédures fiscales - art. L57 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315742", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76 (M)", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316471", "@num": "R*256-1", "#text": "Livre des procédures fiscales - art. R*256-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180032", "@fin": "2999-01-01", "#text": "1° : Garanties accordées au contribuable en matière de vérification", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163090", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@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": "LEGIARTI000006315932", "@fin": "1987-07-09", "@num": "L48", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315933", "@fin": "1989-12-30", "@num": "L48", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315934", "@fin": "1997-04-11", "@num": "L48", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315935", "@fin": "2000-03-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315936", "@fin": "2002-03-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315937", "@fin": "2003-12-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315938", "@fin": "2004-06-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315939", "@fin": "2004-12-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315940", "@fin": "2012-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409960", "@fin": "2014-05-30", "@num": "L48", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012320", "@fin": "2015-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355823", "@fin": "2017-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815164", "@fin": "2019-07-26", "@num": "L48", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038822957", "@fin": "2022-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2019-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914710", "@fin": "2023-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046873032", "@fin": "2024-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637394", "@fin": "2024-06-02", "@num": "L48", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049635601", "@fin": "2999-01-01", "@num": "L48", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
A l'issue d'un examen contradictoire de la situation fiscale personnelle au regard de l'impôt sur le revenu ou d'une vérification de comptabilité, lorsque des rectifications sont envisagées, l'administration doit indiquer, avant que le contribuable présente ses observations ou accepte les rehaussements proposés, dans la proposition prévue au premier alinéa de l'article L. 57 ou dans la notification mentionnée à l'article L. 76, le montant des droits, taxes et pénalités résultant de ces rectifications. Lorsqu'à un stade ultérieur de la procédure de rectification contradictoire l'administration modifie les rehaussements, pour tenir compte des observations et avis recueillis au cours de cette procédure, cette modification est portée par écrit à la connaissance du contribuable avant la mise en recouvrement, qui peut alors intervenir sans délai.
\n
Pour une société membre d'un groupe mentionné à l'article 223 A du code général des impôts, l'information prévue au premier alinéa porte, en ce qui concerne l'impôt sur les sociétés, l'imposition forfaitaire annuelle et les pénalités correspondantes, sur les montants dont elle serait redevable en l'absence d'appartenance à un groupe.
\n
Lorsqu'elle envisage d'accorder un échelonnement des mises en recouvrement des rappels de droits et pénalités consécutifs aux rectifications ou le bénéfice des dispositions visées au 3° de l'article L. 247, l'administration en informe les contribuables dans les mêmes conditions.
" } }, "LEGIARTI000006615374": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "42 bis", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "1949-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000006615374", "URL": "article/LEGI/ARTI/00/00/06/61/53/LEGIARTI000006615374.xml", "NATURE": "Article", "ORIGINE": "LEGI", "ANCIEN_ID": "RDAXXXXXXXX5X042BAAAXXAA" } }, "LIENS": { "LIEN": [ { "#text": "Décret 48-1985 1948-12-08", "@sens": "source", "@typelien": "CODIFICATION" }, { "@id": "JORFTEXT000000691697", "#text": "Loi 55-349 1955-04-02", "@sens": "source", "@cidtexte": "JORFTEXT000000691697", "@numtexte": "55-349", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-02" }, { "@id": "JORFTEXT000000508207", "#text": "Décret 55-618 1955-05-20 art. 2", "@sens": "source", "@cidtexte": "JORFTEXT000000508207", "@numtexte": "55-618", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1955-05-20" }, { "#text": "Décret 67-1195 1967-12-21 art. 1 JORF 29 décembre 1967", "@sens": "source", "@typelien": "CREATION" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006122074", "@fin": "2999-01-01", "#text": "Chapitre VI : Contrôle du commerce extérieur et des relations financières avec l'étranger.", "@debut": "1949-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006099258", "@fin": "2999-01-01", "#text": "Titre Ier : Principes généraux du régime des douanes", "@debut": "1949-01-01" } ] }, "@cid": "LEGITEXT000006071570", "@nature": "CODE", "TITRE_TXT": [ { "@fin": "2999-01-01", "#text": "Code des douanes", "@debut": "1949-01-01", "@id_txt": "LEGITEXT000006071570", "@c_titre_court": "Code des douanes" } ], "@date_publi": "2999-01-01", "@date_signature": "2999-01-01" } }, "VERSIONS": { "VERSION": [ { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000006615374", "@fin": "2999-01-01", "@num": "42 bis", "@etat": "VIGUEUR", "@debut": "1949-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
Toutes autorisations dans le domaine du commerce extérieur, et notamment les licences ou autorisations nécessaires pour l'importation ou l'exportation des biens de toute nature, ne peuvent être délivrées qu'après production d'une déclaration des demandeurs affirmant, sous leur responsabilité, la régularité de leur situation tant au regard des organismes chargés de la gestion des services de sécurité sociale qu'au regard des administrations chargées du recouvrement des impôts et taxes.
\n
" } }, "LEGIARTI000021641190": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L265", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2011-06-12", "DATE_DEBUT": "2010-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000021641190", "URL": "article/LEGI/ARTI/00/00/21/64/11/LEGIARTI000021641190.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1921", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1924 (1er membre de phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 art. 121 3, art. 122", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "#text": "Décret-loi 1791-08-05", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret-loi 1791-08-18", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret-loi 1935-10-30 art. 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000693380", "#text": "Loi 46-2914 1946-12-23 art. 45", "@sens": "source", "@cidtexte": "JORFTEXT000000693380", "@numtexte": "46-2914", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1946-12-23" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "JORFTEXT000000691697", "#text": "Loi 55-349 1955-04-02", "@sens": "source", "@cidtexte": "JORFTEXT000000691697", "@numtexte": "55-349", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-02" }, { "@id": "JORFTEXT000000509756", "#text": "Loi 73-1150 1973-12-27 art. 22 I (al. dernier)", "@sens": "source", "@cidtexte": "JORFTEXT000000509756", "@numtexte": "73-1150", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1973-12-27" }, { "@id": "JORFTEXT000000888299", "#text": "Loi 75-678 1975-07-29 art. 9 I", "@sens": "source", "@cidtexte": "JORFTEXT000000888299", "@numtexte": "75-678", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1975-07-29" }, { "@id": "LEGIARTI000023381171", "@num": "2", "#text": "LOI n°2009-1673\n du 30 décembre 2009 - art. 2 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000006923647", "@num": "32", "#text": "Décret n°55-604 du 20 mai 1955 - art. 32 ()", "@sens": "source", "@cidtexte": "JORFTEXT000032712292", "@nortexte": "22/05/1955", "@numtexte": "55-604", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1955-05-20" }, { "#text": "Loi 1902-03-30 art. 58", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180083", "@fin": "2999-01-01", "#text": "3° : Obligations des dépositaires publics de fonds", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163119", "@fin": "2999-01-01", "#text": "Section III : Mesures particulières", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147339", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315566", "@fin": "2010-01-01", "@num": "L265", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641190", "@fin": "2011-06-12", "@num": "L265", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000024166624", "@fin": "2027-01-01", "@num": "L265", "@etat": "ABROGE_DIFF", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046875692", "@fin": "2999-01-01", "@num": "L265", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les huissiers de justice, commissaires-priseurs, notaires, séquestres et tous autres dépositaires publics de fonds ne peuvent les remettre aux héritiers, créanciers et autres personnes ayant droit de toucher les sommes séquestrées et déposées, qu'après avoir vérifié et justifié que les impôts directs dus par les personnes dont ils détiennent les fonds ont été payés.

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Ces séquestres et dépositaires sont autorisés à payer directement les impositions qui se trouveraient dues avant de procéder à la délivrance des fonds qu'ils détiennent.

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Ces dispositions s'appliquent également aux liquidateurs de sociétés dissoutes, en ce qui concerne les impôts directs dus par ces sociétés.

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Les obligations imposées aux personnes désignées au présent article s'étendent au règlement des acomptes provisionnels d'impôt sur le revenu, des acomptes d'impôt sur les sociétés, des acomptes de cotisation foncière des entreprises et de cotisation sur la valeur ajoutée des entreprises.

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" } }, "LEGIARTI000023409960": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L48", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2014-05-30", "DATE_DEBUT": "2012-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000023409960", "URL": "article/LEGI/ARTI/00/00/23/40/99/LEGIARTI000023409960.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies A", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000691697", "#text": "LOI 55-349 1955-04-02 ART. UNIQUE II 2°, IV", "@sens": "source", "@cidtexte": "JORFTEXT000000691697", "@numtexte": "55-349", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-02" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 24 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000023363930", "@num": "50", "#text": "LOI n°2010-1658 du 29 décembre 2010 - art. 50 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000023316044", "@nortexte": "BCRX1028078L", "@numtexte": "2010-1658", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2010-12-29" }, { "@id": "LEGIARTI000023377120", "@num": "1693 ter", "#text": "Code général des impôts, CGI. - art. 1693 ter (V)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (VT)", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315526", "@num": "L247", "#text": "Livre des procédures fiscales - art. 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R*256-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180032", "@fin": "2999-01-01", "#text": "1° : Garanties accordées au contribuable en matière de vérification", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163090", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@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": "LEGIARTI000006315932", "@fin": "1987-07-09", "@num": "L48", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315933", "@fin": "1989-12-30", "@num": "L48", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315934", "@fin": "1997-04-11", "@num": "L48", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315935", "@fin": "2000-03-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315936", "@fin": "2002-03-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315937", "@fin": "2003-12-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315938", "@fin": "2004-06-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315939", "@fin": "2004-12-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315940", "@fin": "2012-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409960", "@fin": "2014-05-30", "@num": "L48", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012320", "@fin": "2015-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355823", "@fin": "2017-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815164", "@fin": "2019-07-26", "@num": "L48", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038822957", "@fin": "2022-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2019-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914710", "@fin": "2023-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046873032", "@fin": "2024-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637394", "@fin": "2024-06-02", "@num": "L48", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049635601", "@fin": "2999-01-01", "@num": "L48", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

A l'issue d'un examen contradictoire de la situation fiscale personnelle au regard de l'impôt sur le revenu ou d'une vérification de comptabilité, lorsque des rectifications sont envisagées, l'administration doit indiquer, avant que le contribuable présente ses observations ou accepte les rehaussements proposés, dans la proposition prévue au premier alinéa de l'article L. 57 ou dans la notification mentionnée à l'article L. 76, le montant des droits, taxes et pénalités résultant de ces rectifications. Lorsqu'à un stade ultérieur de la procédure de rectification contradictoire l'administration modifie les rehaussements, pour tenir compte des observations et avis recueillis au cours de cette procédure, cette modification est portée par écrit à la connaissance du contribuable avant la mise en recouvrement, qui peut alors intervenir sans délai.

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Pour une société membre d'un groupe mentionné à l'article 223 A du code général des impôts, l'information prévue au premier alinéa porte, en ce qui concerne l'impôt sur les sociétés, l'imposition forfaitaire annuelle et les pénalités correspondantes, sur les montants dont elle serait redevable en l'absence d'appartenance à un groupe.

Pour l'assujetti membre d'un groupe mentionné à l'article 1693 ter du code général des impôts, l'information prévue au premier alinéa du présent article porte, en ce qui concerne la taxe sur la valeur ajoutée, les taxes, contributions et redevances mentionnées au 1 du même article 1693 ter et les pénalités correspondantes, sur les montants dont il serait redevable en l'absence d'appartenance au groupe.

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Lorsqu'elle envisage d'accorder un échelonnement des mises en recouvrement des rappels de droits et pénalités consécutifs aux rectifications ou le bénéfice des dispositions visées au 3° de l'article L. 247, l'administration en informe les contribuables dans les mêmes conditions.

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" } }, "LEGIARTI000024166624": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L265", "ETAT": "ABROGE_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2027-01-01", "DATE_DEBUT": "2011-06-12" } }, "META_COMMUN": { "ID": "LEGIARTI000024166624", "URL": "article/LEGI/ARTI/00/00/24/16/66/LEGIARTI000024166624.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Modification effectuée en conséquence de l'article 29 de la loi n° 2000-642 du 10 juillet 2000.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1921", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1924 (1er membre de phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000693380", "#text": "Loi 46-2914 1946-12-23 art. 45", "@sens": "source", "@cidtexte": "JORFTEXT000000693380", "@numtexte": "46-2914", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1946-12-23" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 art. 121 3, art. 122", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFTEXT000000691697", "#text": "Loi 55-349 1955-04-02", "@sens": "source", "@cidtexte": "JORFTEXT000000691697", "@numtexte": "55-349", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-02" }, { "@id": "JORFTEXT000000509756", "#text": "Loi 73-1150 1973-12-27 art. 22 I (al. dernier)", "@sens": "source", "@cidtexte": "JORFTEXT000000509756", "@numtexte": "73-1150", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1973-12-27" }, { "@id": "JORFTEXT000000888299", "#text": "Loi 75-678 1975-07-29 art. 9 I", "@sens": "source", "@cidtexte": "JORFTEXT000000888299", "@numtexte": "75-678", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1975-07-29" }, { "@id": "LEGIARTI000046875865", "@num": "2", "#text": "LOI n° 2009-1673 du 30 décembre 2009 - art. 2 (VD)", "@sens": "cible", "@cidtexte": "JORFTEXT000021557902", "@nortexte": "BCFX0921637L", "@numtexte": "2009-1673", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2009-12-30" }, { "@id": "LEGIARTI000024156003", "@num": "1", "#text": "Décret n°2011-646 du 9 juin 2011 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000024152998", "@nortexte": "EFIE1112237D", "@numtexte": "2011-646", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2011-06-09" }, { "@id": "LEGIARTI000006923647", "@num": "32", "#text": "Décret n°55-604 du 20 mai 1955 - art. 32 ()", "@sens": "source", "@cidtexte": "JORFTEXT000032712292", "@nortexte": "22/05/1955", "@numtexte": "55-604", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1955-05-20" }, { "#text": "Décret-loi 1791-08-05", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret-loi 1791-08-18", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret-loi 1935-10-30 art. 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1902-03-30 art. 58", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180083", "@fin": "2999-01-01", "#text": "3° : Obligations des dépositaires publics de fonds", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163119", "@fin": "2999-01-01", "#text": "Section III : Mesures particulières", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147339", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315566", "@fin": "2010-01-01", "@num": "L265", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641190", "@fin": "2011-06-12", "@num": "L265", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000024166624", "@fin": "2027-01-01", "@num": "L265", "@etat": "ABROGE_DIFF", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046875692", "@fin": "2999-01-01", "@num": "L265", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Les huissiers de justice, commissaires-priseurs judiciaires, notaires, séquestres et tous autres dépositaires publics de fonds ne peuvent les remettre aux héritiers, créanciers et autres personnes ayant droit de toucher les sommes séquestrées et déposées, qu'après avoir vérifié et justifié que les impôts directs dus par les personnes dont ils détiennent les fonds ont été payés.

Ces séquestres et dépositaires sont autorisés à payer directement les impositions qui se trouveraient dues avant de procéder à la délivrance des fonds qu'ils détiennent.

Ces dispositions s'appliquent également aux liquidateurs de sociétés dissoutes, en ce qui concerne les impôts directs dus par ces sociétés.

" } }, "LEGIARTI000029012320": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L48", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2015-01-01", "DATE_DEBUT": "2014-05-30" } }, "META_COMMUN": { "ID": "LEGIARTI000029012320", "URL": "article/LEGI/ARTI/00/00/29/01/23/LEGIARTI000029012320.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies A", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000691697", "#text": "LOI 55-349 1955-04-02 ART. UNIQUE II 2°, IV", "@sens": "source", "@cidtexte": "JORFTEXT000000691697", "@numtexte": "55-349", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-02" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 24 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000029008154", "@num": "1", "#text": "Décret n°2014-550 du 26 mai 2014 - art. 1", "@sens": "cible", "@cidtexte": "JORFTEXT000029001596", "@nortexte": "FCPE1407472D", "@numtexte": "2014-550", "@typelien": "MODIFIE", "@naturetexte": "DECRET", "@datesignatexte": "2014-05-26" }, { "@id": "LEGIARTI000023377120", "@num": "1693 ter", "#text": "Code général des impôts, CGI. - art. 1693 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315526", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315035", "@num": "L57", "#text": "Livre des procédures fiscales - art. L57", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315742", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316471", "@num": "R*256-1", "#text": "Livre des procédures fiscales - art. R*256-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180032", "@fin": "2999-01-01", "#text": "1° : Garanties accordées au contribuable en matière de vérification", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163090", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@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": "LEGIARTI000006315932", "@fin": "1987-07-09", "@num": "L48", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315933", "@fin": "1989-12-30", "@num": "L48", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315934", "@fin": "1997-04-11", "@num": "L48", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315935", "@fin": "2000-03-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315936", "@fin": "2002-03-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315937", "@fin": "2003-12-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315938", "@fin": "2004-06-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315939", "@fin": "2004-12-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315940", "@fin": "2012-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409960", "@fin": "2014-05-30", "@num": "L48", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012320", "@fin": "2015-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355823", "@fin": "2017-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815164", "@fin": "2019-07-26", "@num": "L48", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038822957", "@fin": "2022-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2019-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914710", "@fin": "2023-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046873032", "@fin": "2024-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637394", "@fin": "2024-06-02", "@num": "L48", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049635601", "@fin": "2999-01-01", "@num": "L48", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour une société membre d'un groupe mentionné à l'article 223 A du code général des impôts, l'information prévue au premier alinéa porte, en ce qui concerne l'impôt sur les sociétés et les pénalités correspondantes, sur les montants dont elle serait redevable en l'absence d'appartenance à un groupe.

" } }, "LEGIARTI000029355823": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L48", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2015-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000029355823", "URL": "article/LEGI/ARTI/00/00/29/35/58/LEGIARTI000029355823.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies A", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000691697", "#text": "LOI 55-349 1955-04-02 ART. UNIQUE II 2°, IV", "@sens": "source", "@cidtexte": "JORFTEXT000000691697", "@numtexte": "55-349", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-02" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 24 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000029350560", "@num": "20", "#text": "LOI n°2014-891 du 8 août 2014 - art. 20", "@sens": "cible", "@cidtexte": "JORFTEXT000029349482", "@nortexte": "FCPX1412391L", "@numtexte": "2014-891", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2014-08-08" }, { "@id": "LEGIARTI000023377120", "@num": "1693 ter", "#text": "Code général des impôts, CGI. - art. 1693 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315526", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315035", "@num": "L57", "#text": "Livre des procédures fiscales - art. L57", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315742", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316471", "@num": "R*256-1", "#text": "Livre des procédures fiscales - art. R*256-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180032", "@fin": "2999-01-01", "#text": "1° : Garanties accordées au contribuable en matière de vérification", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163090", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@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": "LEGIARTI000006315932", "@fin": "1987-07-09", "@num": "L48", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315933", "@fin": "1989-12-30", "@num": "L48", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315934", "@fin": "1997-04-11", "@num": "L48", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315935", "@fin": "2000-03-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315936", "@fin": "2002-03-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315937", "@fin": "2003-12-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315938", "@fin": "2004-06-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315939", "@fin": "2004-12-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315940", "@fin": "2012-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409960", "@fin": "2014-05-30", "@num": "L48", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012320", "@fin": "2015-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355823", "@fin": "2017-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815164", "@fin": "2019-07-26", "@num": "L48", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038822957", "@fin": "2022-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2019-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914710", "@fin": "2023-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046873032", "@fin": "2024-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637394", "@fin": "2024-06-02", "@num": "L48", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049635601", "@fin": "2999-01-01", "@num": "L48", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour une société membre d'un groupe mentionné à l'article 223 A ou à l'article 223 A bis du code général des impôts, l'information prévue au premier alinéa porte, en ce qui concerne l'impôt sur les sociétés et les pénalités correspondantes, sur les montants dont elle serait redevable en l'absence d'appartenance à un groupe.

" } }, "LEGIARTI000031781425": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L47", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2017-01-01", "DATE_DEBUT": "2016-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000031781425", "URL": "article/LEGI/ARTI/00/00/31/78/14/LEGIARTI000031781425.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000691697", "#text": "LOI 55-349 1955-04-02 ART. UNIQUE II 1°, IV", "@sens": "source", "@cidtexte": "JORFTEXT000000691697", "@numtexte": "55-349", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-02" }, { "@id": "JORFARTI000002478335", "@num": "4", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 4, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006275024", "@num": "18", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@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": "LEGIARTI000031734736", "@num": "86", "#text": "LOI n°2015-1785 du 29 décembre 2015 - art. 86 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000031732865", "@nortexte": "FCPX1519907L", "@numtexte": "2015-1785", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2015-12-29" }, { "@id": "LEGIARTI000048834056", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623583", "@num": "350 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781473", "@num": "L10", "#text": "Livre des procédures fiscales - art. L10 (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": "LEGIARTI000006314960", "@num": "L16 D", "#text": "Livre des procédures fiscales - art. L16 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038595845", "@num": "L16-0 BA", "#text": "Livre des procédures fiscales - art. L16-0 BA (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": "LEGIARTI000037526053", "@num": "L47 A", "#text": "Livre des procédures fiscales - art. L47 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020639441", "@num": "L80 H", "#text": "Livre des procédures fiscales - art. L80 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315783", "@num": "L86", "#text": "Livre des procédures fiscales - art. L86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180032", "@fin": "2999-01-01", "#text": "1° : Garanties accordées au contribuable en matière de vérification", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163090", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@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": "LEGIARTI000006315927", "@fin": "1983-01-01", "@num": "L47", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315928", "@fin": "1987-07-09", "@num": "L47", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315929", "@fin": "1989-12-30", "@num": "L47", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315930", "@fin": "1997-04-11", "@num": "L47", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315931", "@fin": "2016-01-01", "@num": "L47", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781425", "@fin": "2017-01-01", "@num": "L47", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033815149", "@fin": "2999-01-01", "@num": "L47", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Un examen contradictoire de la situation fiscale personnelle d'une personne physique au regard de l'impôt sur le revenu ou une vérification de comptabilité ne peut être engagée sans que le contribuable en ait été informé par l'envoi ou la remise d'un avis de vérification.

Cet avis doit préciser les années soumises à vérification et mentionner expressément, sous peine de nullité de la procédure, que le contribuable a la faculté de se faire assister par un conseil de son choix.

L'avis informe le contribuable que la charte des droits et obligations du contribuable vérifié peut être consultée sur le site internet de l'administration fiscale ou lui être remise sur simple demande.

L'avis envoyé ou remis au contribuable avant l'engagement d'un examen contradictoire de la situation fiscale personnelle peut comporter une demande des relevés de compte.

En cas de contrôle inopiné tendant à la constatation matérielle des éléments physiques de l'exploitation ou de l'existence et de l'état des documents comptables, l'avis de vérification de comptabilité et la charte des droits et obligations du contribuable vérifié sont remis au contribuable au début des opérations de constatations matérielles. L'examen au fond des documents comptables ne peut commencer qu'à l'issue d'un délai raisonnable permettant au contribuable de se faire assister par un conseil.

\n
" } }, "LEGIARTI000033815149": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L47", "ETAT": "VIGUEUR", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2017-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000033815149", "URL": "article/LEGI/ARTI/00/00/33/81/51/LEGIARTI000033815149.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000691697", "#text": "LOI 55-349 1955-04-02 ART. UNIQUE II 1°, IV", "@sens": "source", "@cidtexte": "JORFTEXT000000691697", "@numtexte": "55-349", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-02" }, { "@id": "JORFARTI000002478335", "@num": "4", "#text": "Loi n°77-1453 du 29 décembre 1977 - art. 4, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522421", "@numtexte": "77-1453", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1977-12-29" }, { "@id": "LEGIARTI000006275024", "@num": "18", "#text": "Loi n°86-824 du 11 juillet 1986 - art. 18 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000000512460", "@numtexte": "86-824", "@typelien": "CITATION", "@naturetexte": "LOI", "@datesignatexte": "1986-07-11" }, { "@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": "LEGIARTI000033782225", "@num": "14", "#text": "LOI n°2016-1918 du 29 décembre 2016 - art. 14 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000033734341", "@nortexte": "ECFX1629304L", "@numtexte": "2016-1918", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2016-12-29" }, { "@id": "LEGIARTI000048834056", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000047623583", "@num": "350 terdecies", "#text": "Code général des impôts, annexe 3, CGIAN3. - art. 350 terdecies (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069574", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000031781473", "@num": "L10", "#text": "Livre des procédures fiscales - art. L10 (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": "LEGIARTI000006314960", "@num": "L16 D", "#text": "Livre des procédures fiscales - art. L16 D (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000038595845", "@num": "L16-0 BA", "#text": "Livre des procédures fiscales - art. L16-0 BA (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": "LEGIARTI000037526053", "@num": "L47 A", "#text": "Livre des procédures fiscales - art. L47 A (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000020639441", "@num": "L80 H", "#text": "Livre des procédures fiscales - art. L80 H (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315783", "@num": "L86", "#text": "Livre des procédures fiscales - art. L86 (V)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180032", "@fin": "2999-01-01", "#text": "1° : Garanties accordées au contribuable en matière de vérification", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163090", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@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": "LEGIARTI000006315927", "@fin": "1983-01-01", "@num": "L47", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315928", "@fin": "1987-07-09", "@num": "L47", "@etat": "MODIFIE", "@debut": "1983-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315929", "@fin": "1989-12-30", "@num": "L47", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315930", "@fin": "1997-04-11", "@num": "L47", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315931", "@fin": "2016-01-01", "@num": "L47", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000031781425", "@fin": "2017-01-01", "@num": "L47", "@etat": "MODIFIE", "@debut": "2016-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000033815149", "@fin": "2999-01-01", "@num": "L47", "@etat": "VIGUEUR", "@debut": "2017-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Un examen contradictoire de la situation fiscale personnelle d'une personne physique au regard de l'impôt sur le revenu, une vérification de comptabilité ou un examen de comptabilité ne peut être engagé sans que le contribuable en ait été informé par l'envoi ou la remise d'un avis de vérification ou par l'envoi d'un avis d'examen de comptabilité.

L'avis envoyé ou remis au contribuable avant l'engagement d'un examen contradictoire de la situation fiscale personnelle peut comporter une demande des relevés de compte.

\n
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A l'issue d'un examen contradictoire de la situation fiscale personnelle au regard de l'impôt sur le revenu, d'une vérification de comptabilité ou d'un examen de comptabilité, lorsque des rectifications sont envisagées, l'administration doit indiquer, avant que le contribuable présente ses observations ou accepte les rehaussements proposés, dans la proposition prévue au premier alinéa de l'article L. 57 ou dans la notification mentionnée à l'article L. 76, le montant des droits, taxes et pénalités résultant de ces rectifications. Lorsqu'à un stade ultérieur de la procédure de rectification contradictoire l'administration modifie les rehaussements, pour tenir compte des observations et avis recueillis au cours de cette procédure, cette modification est portée par écrit à la connaissance du contribuable avant la mise en recouvrement, qui peut alors intervenir sans délai.

" } }, "LEGIARTI000038822957": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L48", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2022-01-01", "DATE_DEBUT": "2019-07-26" } }, "META_COMMUN": { "ID": "LEGIARTI000038822957", "URL": "article/LEGI/ARTI/00/00/38/82/29/LEGIARTI000038822957.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies A", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000691697", "#text": "LOI 55-349 1955-04-02 ART. 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R*256-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180032", "@fin": "2999-01-01", "#text": "1° : Garanties accordées au contribuable en matière de vérification", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163090", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@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": "LEGIARTI000006315932", "@fin": "1987-07-09", "@num": "L48", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315933", "@fin": "1989-12-30", "@num": "L48", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315934", "@fin": "1997-04-11", "@num": "L48", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315935", "@fin": "2000-03-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315936", "@fin": "2002-03-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315937", "@fin": "2003-12-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315938", "@fin": "2004-06-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315939", "@fin": "2004-12-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315940", "@fin": "2012-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409960", "@fin": "2014-05-30", "@num": "L48", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012320", "@fin": "2015-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355823", "@fin": "2017-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815164", "@fin": "2019-07-26", "@num": "L48", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038822957", "@fin": "2022-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2019-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914710", "@fin": "2023-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046873032", "@fin": "2024-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637394", "@fin": "2024-06-02", "@num": "L48", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049635601", "@fin": "2999-01-01", "@num": "L48", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour le redevable membre d'un groupe mentionné à l'article 1693 quater B du code général des impôts, l'information prévue au premier alinéa du présent article porte, en ce qui concerne la taxe prévue à l'article 299 du code général des impôts et les pénalités correspondantes, sur les montants dont ce redevable serait redevable en l'absence d'appartenance au groupe.

Lorsqu'elle envisage d'accorder un échelonnement des mises en recouvrement des rappels de droits et pénalités consécutifs aux rectifications ou le bénéfice des dispositions visées au 3° de l'article L. 247 du présent livre, l'administration en informe les contribuables dans les mêmes conditions.

" } }, "LEGIARTI000042914710": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L48", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2023-01-01", "DATE_DEBUT": "2022-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000042914710", "URL": "article/LEGI/ARTI/00/00/42/91/47/LEGIARTI000042914710.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au III de l’article 162 de la loi n° 2020-1721 du 29 décembre 2020, les présentes dispositions entrent en vigueur le 1^er janvier 2022.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies A", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000691697", "#text": "LOI 55-349 1955-04-02 ART. UNIQUE II 2°, IV", "@sens": "source", "@cidtexte": "JORFTEXT000000691697", "@numtexte": "55-349", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-02" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 24 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000042778717", "@num": "162", "#text": "LOI n°2020-1721 du 29 décembre 2020 - art. 162 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000042753580", "@nortexte": "ECOX2023814L", "@numtexte": "2020-1721", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2020-12-29" }, { "@id": "LEGIARTI000023377120", "@num": "1693 ter", "#text": "Code général des impôts, CGI. - art. 1693 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315526", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315035", "@num": "L57", "#text": "Livre des procédures fiscales - art. L57", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315742", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316471", "@num": "R*256-1", "#text": "Livre des procédures fiscales - art. R*256-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180032", "@fin": "2999-01-01", "#text": "1° : Garanties accordées au contribuable en matière de vérification", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163090", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@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": "LEGIARTI000006315932", "@fin": "1987-07-09", "@num": "L48", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315933", "@fin": "1989-12-30", "@num": "L48", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315934", "@fin": "1997-04-11", "@num": "L48", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315935", "@fin": "2000-03-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315936", "@fin": "2002-03-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315937", "@fin": "2003-12-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315938", "@fin": "2004-06-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315939", "@fin": "2004-12-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315940", "@fin": "2012-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409960", "@fin": "2014-05-30", "@num": "L48", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012320", "@fin": "2015-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355823", "@fin": "2017-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815164", "@fin": "2019-07-26", "@num": "L48", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038822957", "@fin": "2022-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2019-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914710", "@fin": "2023-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046873032", "@fin": "2024-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637394", "@fin": "2024-06-02", "@num": "L48", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049635601", "@fin": "2999-01-01", "@num": "L48", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Pour le membre d'un assujetti unique constitué en application de l'article 256 C du code général des impôts, l'information prévue au premier alinéa du présent article porte, en ce qui concerne la taxe sur la valeur ajoutée et les pénalités correspondantes, sur les montants dont il serait redevable en l'absence d'appartenance à cet assujetti unique, sauf pour les livraisons et prestations à un autre membre de cet assujetti unique.

Lorsqu'elle envisage d'accorder un échelonnement des mises en recouvrement des rappels de droits et pénalités consécutifs aux rectifications ou le bénéfice des dispositions visées au 3° de l'article L. 247 du présent livre, l'administration en informe les contribuables dans les mêmes conditions.

" } }, "LEGIARTI000046873032": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L48", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-01-01", "DATE_DEBUT": "2023-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046873032", "URL": "article/LEGI/ARTI/00/00/46/87/30/LEGIARTI000046873032.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "LIENS": { "LIEN": [ { "#text": "CGI 1649 septies A", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000691697", "#text": "LOI 55-349 1955-04-02 ART. UNIQUE II 2°, IV", "@sens": "source", "@cidtexte": "JORFTEXT000000691697", "@numtexte": "55-349", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-02" }, { "@id": "JORFTEXT000000509287", "#text": "LOI 63-1316 1963-12-27 ART. 24 2", "@sens": "source", "@cidtexte": "JORFTEXT000000509287", "@numtexte": "63-1316", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1963-12-27" }, { "@id": "LEGIARTI000046852498", "@num": "91", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 91", "@sens": "cible", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000023377120", "@num": "1693 ter", "#text": "Code général des impôts, CGI. - art. 1693 ter", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006303609", "@num": "223 A", "#text": "Code général des impôts, CGI. - art. 223 A", "@sens": "source", "@cidtexte": "LEGITEXT000006069577", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315526", "@num": "L247", "#text": "Livre des procédures fiscales - art. L247", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315035", "@num": "L57", "#text": "Livre des procédures fiscales - art. L57", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006315742", "@num": "L76", "#text": "Livre des procédures fiscales - art. L76", "@sens": "source", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" }, { "@id": "LEGIARTI000006316471", "@num": "R*256-1", "#text": "Livre des procédures fiscales - art. R*256-1 (M)", "@sens": "cible", "@cidtexte": "LEGITEXT000006069583", "@typelien": "CITATION", "@naturetexte": "CODE", "@datesignatexte": "2999-01-01" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180032", "@fin": "2999-01-01", "#text": "1° : Garanties accordées au contribuable en matière de vérification", "@debut": "1987-07-09" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163090", "@fin": "2999-01-01", "#text": "Section III : Modalités d'exercice du droit de contrôle", "@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": "LEGIARTI000006315932", "@fin": "1987-07-09", "@num": "L48", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315933", "@fin": "1989-12-30", "@num": "L48", "@etat": "MODIFIE", "@debut": "1987-07-09", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315934", "@fin": "1997-04-11", "@num": "L48", "@etat": "MODIFIE", "@debut": "1989-12-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315935", "@fin": "2000-03-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "1997-04-11", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315936", "@fin": "2002-03-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2000-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315937", "@fin": "2003-12-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2002-03-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315938", "@fin": "2004-06-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2003-12-31", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315939", "@fin": "2004-12-31", "@num": "L48", "@etat": "MODIFIE", "@debut": "2004-06-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000006315940", "@fin": "2012-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2005-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000023409960", "@fin": "2014-05-30", "@num": "L48", "@etat": "MODIFIE", "@debut": "2012-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029012320", "@fin": "2015-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2014-05-30", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000029355823", "@fin": "2017-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2015-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000033815164", "@fin": "2019-07-26", "@num": "L48", "@etat": "MODIFIE", "@debut": "2017-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000038822957", "@fin": "2022-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2019-07-26", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000042914710", "@fin": "2023-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2022-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000046873032", "@fin": "2024-01-01", "@num": "L48", "@etat": "MODIFIE", "@debut": "2023-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000048637394", "@fin": "2024-06-02", "@num": "L48", "@etat": "MODIFIE", "@debut": "2024-01-01", "@origine": "LEGI" } }, { "@etat": "VIGUEUR", "LIEN_ART": { "@id": "LEGIARTI000049635601", "@fin": "2999-01-01", "@num": "L48", "@etat": "VIGUEUR", "@debut": "2024-06-02", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "

Lorsqu'elle envisage d'accorder un échelonnement des mises en recouvrement des rappels de droits et pénalités consécutifs aux rectifications ou le bénéfice des dispositions visées au 3° de l'article L. 247 du présent livre, l'administration en informe les contribuables dans les mêmes conditions.

" } }, "LEGIARTI000046875692": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L265", "ETAT": "VIGUEUR_DIFF", "TYPE": "AUTONOME", "DATE_FIN": "2999-01-01", "DATE_DEBUT": "2027-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000046875692", "URL": "article/LEGI/ARTI/00/00/46/87/56/LEGIARTI000046875692.xml", "NATURE": "Article", "ORIGINE": "LEGI" } }, "NOTA": { "CONTENU": "

Conformément au J du XXVII de l’article 55 de la loi n° 2022-1726 du 30 décembre 2022 tel que modifié par le E du III de l’article 79 de la loi n° 2023-1322 du 29 décembre 2023, ces dispositions s'appliquent à compter des impositions établies au titre de 2027.

" }, "LIENS": { "LIEN": [ { "#text": "CGI 1921", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "CGI 1924 (1er membre de phrase)", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000693380", "#text": "Loi 46-2914 1946-12-23 art. 45", "@sens": "source", "@cidtexte": "JORFTEXT000000693380", "@numtexte": "46-2914", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1946-12-23" }, { "@id": "JORFARTI000001295835", "@num": "5", "#text": "Loi n°48-1268 du 17 août 1948 - art. 5, v. init.", "@sens": "source", "@cidtexte": "JORFTEXT000000522958", "@numtexte": "48-1268", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1948-08-17" }, { "@id": "JORFTEXT000000686689", "#text": "Décret 48-1986 1948-12-09 art. 121 3, art. 122", "@sens": "source", "@cidtexte": "JORFTEXT000000686689", "@numtexte": "48-1986", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1948-12-09" }, { "@id": "JORFTEXT000000691697", "#text": "Loi 55-349 1955-04-02", "@sens": "source", "@cidtexte": "JORFTEXT000000691697", "@numtexte": "55-349", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1955-04-02" }, { "@id": "JORFTEXT000000509756", "#text": "Loi 73-1150 1973-12-27 art. 22 I (al. dernier)", "@sens": "source", "@cidtexte": "JORFTEXT000000509756", "@numtexte": "73-1150", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1973-12-27" }, { "@id": "JORFTEXT000000888299", "#text": "Loi 75-678 1975-07-29 art. 9 I", "@sens": "source", "@cidtexte": "JORFTEXT000000888299", "@numtexte": "75-678", "@typelien": "CONCORDANCE", "@naturetexte": "LOI", "@datesignatexte": "1975-07-29" }, { "@id": "LEGIARTI000048847086", "@num": "55", "#text": "LOI n°2022-1726 du 30 décembre 2022 - art. 55 (V)", "@sens": "cible", "@cidtexte": "JORFTEXT000046845631", "@nortexte": "ECOX2225087L", "@numtexte": "2022-1726", "@typelien": "MODIFIE", "@naturetexte": "LOI", "@datesignatexte": "2022-12-30" }, { "@id": "LEGIARTI000006923647", "@num": "32", "#text": "Décret n°55-604 du 20 mai 1955 - art. 32 ()", "@sens": "source", "@cidtexte": "JORFTEXT000032712292", "@nortexte": "22/05/1955", "@numtexte": "55-604", "@typelien": "CONCORDANCE", "@naturetexte": "DECRET", "@datesignatexte": "1955-05-20" }, { "#text": "Décret-loi 1791-08-05", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret-loi 1791-08-18", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Décret-loi 1935-10-30 art. 2", "@sens": "source", "@typelien": "CONCORDANCE" }, { "#text": "Loi 1902-03-30 art. 58", "@sens": "source", "@typelien": "CONCORDANCE" } ] }, "CONTEXTE": { "TEXTE": { "TM": { "TM": { "TM": { "TM": { "TM": { "TM": { "TITRE_TM": [ { "@id": "LEGISCTA000006180083", "@fin": "2999-01-01", "#text": "3° : Obligations des dépositaires publics de fonds", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006163119", "@fin": "2999-01-01", "#text": "Section III : Mesures particulières", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006147339", "@fin": "2999-01-01", "#text": "Chapitre premier : Les procédures de recouvrement", "@debut": "1982-01-01" } ] }, "TITRE_TM": [ { "@id": "LEGISCTA000006133964", "@fin": "2999-01-01", "#text": "Titre IV : Le recouvrement de l'impôt", "@debut": "1982-01-01" } ] }, "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": "LEGIARTI000006315566", "@fin": "2010-01-01", "@num": "L265", "@etat": "MODIFIE", "@debut": "1982-01-01", "@origine": "LEGI" } }, { "@etat": "MODIFIE", "LIEN_ART": { "@id": "LEGIARTI000021641190", "@fin": "2011-06-12", "@num": "L265", "@etat": "MODIFIE", "@debut": "2010-01-01", "@origine": "LEGI" } }, { "@etat": "ABROGE_DIFF", "LIEN_ART": { "@id": "LEGIARTI000024166624", "@fin": "2027-01-01", "@num": "L265", "@etat": "ABROGE_DIFF", "@debut": "2011-06-12", "@origine": "LEGI" } }, { "@etat": "VIGUEUR_DIFF", "LIEN_ART": { "@id": "LEGIARTI000046875692", "@fin": "2999-01-01", "@num": "L265", "@etat": "VIGUEUR_DIFF", "@debut": "2027-01-01", "@origine": "LEGI" } } ] }, "BLOC_TEXTUEL": { "CONTENU": "
\n

Ces séquestres et dépositaires sont autorisés à payer directement les impositions qui se trouveraient dues avant de procéder à la délivrance des fonds qu'ils détiennent.

Ces dispositions s'appliquent également aux liquidateurs de sociétés dissoutes, en ce qui concerne les impôts directs dus par ces sociétés.

Les obligations imposées aux personnes désignées au présent article s'étendent au règlement des acomptes provisionnels d'impôt sur le revenu, des acomptes d'impôt sur les sociétés et de l'acompte de cotisation foncière des entreprises.

\n
" } }, "LEGIARTI000048637394": { "META": { "META_SPEC": { "META_ARTICLE": { "NUM": "L48", "ETAT": "MODIFIE", "TYPE": "AUTONOME", "DATE_FIN": "2024-06-02", "DATE_DEBUT": "2024-01-01" } }, "META_COMMUN": { "ID": "LEGIARTI000048637394", "URL": "article/LEGI/ARTI/00/00/48/63/73/LEGIARTI000048637394.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": [ { "#text": "CGI 1649 septies A", "@sens": "source", "@typelien": "CONCORDANCE" }, { "@id": "JORFTEXT000000691697", "#text": "LOI 55-349 1955-04-02 ART. 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Pour le redevable recourant à la faculté de mutualiser les déclarations en application de l'article L. 163-1 du code des impositions sur les biens et services, l'information prévue au premier alinéa du présent article porte, en ce qui concerne la taxe la taxe sur certains services numériques mentionnée à l'article L. 453-45 du même code et les pénalités correspondantes, sur les montants dont ce redevable serait redevable en l'absence d'appartenance au groupe.

Lorsqu'elle envisage d'accorder un échelonnement des mises en recouvrement des rappels de droits et pénalités consécutifs aux rectifications ou le bénéfice des dispositions visées au 3° de l'article L. 247 du présent livre, l'administration en informe les contribuables dans les mêmes conditions.

\n
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